Das "Heilix Blechle" kostet eine Menge Geld, doch ohne Auto geht es nicht. Auch steuerlich spielt das Auto eine bedeutende Rolle. Es gibt mehr Möglichkeiten als Sie denken, um die Autokosten mit dem Finanzamt zu teilen. Hier erfahren Sie, wie Sie den Fiskus zu Ihrem Beifahrer machen können.

1. Fahrtkosten

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2. Parkgebühren

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3. Mautgebühren und Fährkosten

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4. Versicherungsprämien

a) Kfz-Haftpflichtversicherung

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b) Andere Versicherungsbeiträge

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5. Anwalts- und Gerichtskosten bei einem Verkehrsdelikt

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6. Bußgelder, Ordnungsgelder, Verwarnungsgelder, Geldstrafen

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Buß- und Verwarnungsgelder: Wenn der Chef die Knöllchen zahlt

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7. Schaden durch Unfall, Beschädigung oder Diebstahl

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Unfallschaden auf Fahrten zwischen Wohnung und Arbeitsstätte

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Diebstahl des Pkw nicht mehr steuerlich absetzbar?

Xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxx xxxxxxxx xxx Xxxxxxxxxxx, x. X. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx. "Xx xxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxx xxx Xxx xxxxxxxx, xxx xx xxx xxxxxxxx Xxx xxx xxxxxxxxxxx xxxx xxxxxxxxx xxxx, xxx xxxxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx x.X. xxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx "xxxxxxxxxxxxx" Xxxxxxxxxx xxxx. Xxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx "xxxxxxxxxxxxxxxxxxx" Xxxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxx xxx Xxxx xxx xxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx x xxxxxx xxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxx x xxxxxxxxxx xxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx, xxx xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxxxxx xx xxxxxxxxx, xxxx xx xxxxx xxxxxx Xxxxxxxxxxx, xx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxx.

XXXXXXXXX: Xxxxxx Xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx Xxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx! Xxx xxxxxxxxxx Xxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxx xxx xxx Xxxxxxxxx xxxxxxx. Xxxx Xxxxxxxx, xxx xx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxx xXxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxx xXxxxxxxxxxxxx, Xxxxxxxxxx xxxxxxxx. Xxxxxxx Xxx xxxx xxx xxx Xxxxxxxxxxxxxxx x xxxxx xxxxxXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxx, x. X. xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx Xxx xxxxxx xxx xxx Xxxxx xxxxxxxxx, xxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxx: Xxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxx

x Xxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxx: Xxx xxxxx xxxxxxxxx xxx.

8. Beschädigung der Windschutzscheibe durch Steinschlag

Xxxxx xxxxxx xxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

9. Autopanne

Xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxxx xxx Xxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xx xxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxxxxx, xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx.

Xxx XX Xxxxxxxx "xxx xxxxx Xxxxxxxx, Xxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxx Xxxxxx xxxx xxxxx Xxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxx x. X. Xxxxxxxxxxxx" xXX Xxxxxxxx xxx xx.xx.xxxx, x X xxxxxx xxx XXX xxxxxxxxxxx.

10. Schaden durch höhere Gewalt

Xxxx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxx, xxx Xxxxx, Xxxxx, Xxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxx xxx Xxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxx xxx xxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxx Xxxxxx xxx xxxxxxxx xxxxx xxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xXxxxxxx, XXxXxXxxxxxxxx xxxx, xx x Xx. xxxx.

Xxxxxxxx:
Xx xxxxx Xxxxxxx xxxx Xxx Xxxx xxxxx xxx xxxxxxxx XxxxxxXxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxxxxxxx

Xxxxx xxxxxx Xxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx

Xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx

xx.xxx xx

xx.xxx xx

xx x

Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx: xx x xxx xxx XXX x

xxx XXX

11. Schaden am Pkw aus beruflich begründeter Rache

Xxx Xxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxx. Xxx xxxx xxx Xxxx xxxx, xxxx xxxxxx Xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxxxxx xx Xxxxx Xxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxx, xx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxx, xxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx, xxxx xxxx xx xxx xxx Xxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

xXxxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxx, xxxx xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx, xxxx xx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxx xxxx, xxx xxxxx xxx xxxxxxxxx xxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxx, xxxx xxx XXX xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxx xxxx xxxxx xxxxxx xxx xxxxx Xxxx xxxxxxxxx xxxx, xx xxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxxx xx Xxxx. Xxx xxxxxxxxxx Xxxxx xxxx xxxxx xxxxxx, xxxx Xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxx xxxxxx xxxxxx x. xx. Xxxxxxxxx Xxx, xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxx. Xxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx Xxx xxxx "xx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

12. Motorschaden

Xxx Xxxxxxxxxxxxxx xxx xxxxx, xxx xxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxx xx, xx xxx Xxxxxxxxxxxx xxx "xxxxxxxxxxxxxxxxxxxxx" Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx "xxxxxxxxxxxxxxxxxxx" Xxxxxxxxxxx xx xxxxxxxxxx xxx. Xxx xx xxxxxxxxx Xxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxxx.

Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx xxx, xxx xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx x. xx. Xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xx xxx "xxxxxxxxxxxxx" xxx xxxx xxx xx xxx "xxxxxxxxxxxxxxxxxxx" Xxxxxx xxxxxxxx. Xxxx xxx "xxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx "xxxxxxxxxxxxxxxxx" xx xxxxxxxxxx xxxx, xxx
x xxx xxxxx Xxxxxxxxxxxx xxx xxx xx xx.xxx xx xxx
x xxx xxxxx Xxxxxxxxxxxxx xxx xxx xx xxxx Xxxxxx xxxxxxxx xxx
x xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxx.

Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxx:

  • Xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.
  • Xxxx Xxx xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx xX xx XXxXx.
  • Xxxxxx Xxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxx Xxx Xxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx. Xxxxx xxxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxxx xxxx Xxxx xxxxxxxxxxxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.
    Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxx Xxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx xx xxxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxxxxxx x.xxx xx xxx xxx Xxxxxxx xxx Xxxxxx xxx xx.xxx xx xxx Xxxxxxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx x.xxx XXX.

Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx:

xx.xxx xx : xx.xxx xx x xx x

Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx:

xx x xxx x.xxx XXX x xxx XXX

XXXXXXXXX: Xxxxx Xxx Xxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx, xxxxxxxx Xxx xxxxx: Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxx xxxx xx xxxxxx Xxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx .

Motorschaden infolge Falschbetankung nicht abzugsfähig

Xxx Xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxx xxxx "xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx" xxx x Xxx. x XXxXx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx.

  • Xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxxx xxxxxxxx Xxxxxx, xxx xxxxx Xxxxx xxxx xxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx, xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxxx Xxxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.
  • Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxxxxx xxxx xxxxx xxx Xxxx, xxxx Xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx Xxx Xxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxxx xx xxxx, xxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxx xxx Xxxxxxxx xx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx xx xxxxxxxx. Xx xxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxx xxx xxxxxxxx XxxXxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx. Xxxx xxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxx Xxx Xxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxx.

Xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xXX Xxxxx xxx xx.xx.xxxx, xx X xxxxxxx, Xxxxxxxx XX X xxxxxx.

Xxxxxxx Xxxxx: Xxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxx: Xxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxx

13. Autotelefon

Xxxxxx xxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxx xxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx xxxxxxxxx XXX Xxxxxxxxx xxx x.x.xxxx, X xxxx XxxxxXx XX xxx:

  • Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx.
  • Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx Xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx x xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxx xx xxxxxxxxxx Xxxxxxx xxxxx xxxx xxxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx: Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxx:

  • Xxx XX Xxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxx xx x xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
  • Xxx XX XxxxxxxxxxXxxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxx xx x xxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxxx.
  • Xxx XX Xxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxx xx x xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx, xxxxxxx Xxx xxx x xxxx xxxxxxx x xxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxx xxxxxx Xxx xxx xxx Xxxxxxxxxxxx xx xxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

14. Erwerb des Führerscheins

Xxx Xxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxx xxxx. Xxx xxxx xxxxxx Xxxxxx xxxxxxxxxx xxxxxxxx xxxx, xxxxxx xxxx Xxxxxxxxx xxxxx xxx xxx xxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xx xx XXxX xxxxxxxxxx xxxxx xxxxxxxxx xxxx.

Xxx XxxxXxxxxxxxxxxxx xxx XxxxxXxxxxx X xxx. xxx xxxxxxxxxx xxxxxxxxx Xxxxxx x xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxx xxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxx xxxx XxxxXxxxxxxxxxxxxx xxx XxxxxXxxxxxx X xxx X xxx. xxx xxxxxxxxx Xxxxxx x xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx Xxxxxxxx, xxx xx xxxx xxx xxxxxxxxxxxxx xxxx, xxxx xxx xxxx xxxxxxxxxx xxx Xxxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxXxxxxxxxxx. Xxx xxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx.

Wenn der Arbeitgeber den Führerscheinbezahlt

Xx xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxxxxxx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xx xxxxxx xxx, xxxxxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

  • Xxx xxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx X xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx. Xx xxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxx xxxxxxxxxx Xxxx xxxxx xxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxx xxx XXxXxxxxxxxxxxxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx X xxx xxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx x,x x xxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxx, xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx X x x X xxxxxxxxxxx. Xxxx xxxx xxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx, xxx xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxx xxxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx X xXxxxXxxxxxxxxxxxxx xxx X xXxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx X xxxxxxxxx Xxxxxxxxxxxxx xxx, xxxxxx xxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx xxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxx X xx Xxxxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxx xxx xxx xxxxxx Xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXxxXxx. XxxxxxxxxxxxXxxxxxxxxx xxx xx.xx.xxxx, XX xxxxX xxxxxxxxxx.

15. Benzingutscheine vom Arbeitgeber

Xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxx xxxxxx. Xx xxxxxx xxx xxxx Xxxxx xx xxxxxx, xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxx xxxx xxxxxx: "Xxxxxx xxxxx Xxxxxx". Xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xx xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxx. Xxxx xxxxx Xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

Xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxx XxxxxXxxxxx xxxxxxxxx xxx. Xxx xxxxx Xxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxxx xxxxxxx: "Xxxxxxxxx xxxxx xx Xxxxx Xxxxxx" xxxx xxxxx Xxxxxxxxxx xxx x,xx Xxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxx: "Xxxx Xxxxxx xx Xxxx" xxxx "xx Xxxxx Xxxxxx, xxxxxxxxxx xx Xxxx". Xxxx xxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxx xxxx xxxxxxxxxx xxxxxx xX x.x Xxx. x Xxxx x XXxXx.

Xxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxx, XX X xxxxx, XXxXx. xxxx XX X. xxxxxxxx:

Xxxxxxxxxxxxxxxx xxxx xxxxx xxx xx xxxxx Xxxx xxx xx XXX xxx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxx xxxxx XXXxXxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xx xx XXX xxx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx:

  • Xxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx. Xxx Xxxxx xxx xxxxx xxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxx. Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxx xxx xx xxxxx Xxxx xxx xx XXX xxxxxxxxxxxx xx xxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxx.
  • Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxx, xxxx xXxxxxxxxxxxxxxxxx xx Xxxx xxx xx XXXx. Xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx xxxx, xxx xx xxxx Xxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx.
  • Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxx xxx xxx xxxxxxxx Xxxxxxxxx, x. X. Xxxxxx xxx Xxxxxxxxxx, xx Xxxx xxx xx XXX xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxx, xxxxx xxxx xxxxxxxxx Xxxxx xXxxxxxx xx xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx. Xx xxxxxx Xxxxxxx xxx xx xxxx Xxxxxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Doppelter Vorteil: Benzin vom Chef und Entfernungspauschale vom Finanzamt

Xxxx xxxxxxxxx Xxxxx xxx, xx xxx Xxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxx xxx xx xxx XXX xx Xxxx x xx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxx xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxx, xxxxxx Xxxxxxxxxxx xxxx Xxxxxx x. X. xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxx Xxxxxxxxxx xxxxxxx xx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxx xxxxxxxx Xxxxxx xx xxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.

XXXXXXXXX: Xxxxx Xxx xxxxxxx xxx Xxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx XxxxxxxXxx xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx: Xxxxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xx XXX xxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx. Xxxx xxxxx xx xxx Xxxxxxxxxxxxxx, xxx Xxx xxxxx xxx Xxxxxxx, xxxx Xxx xxxx Xxxxxxxxxxxxxxx x xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx XXXX: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.

16. Fahrsicherheitstraining

Xxxxxxx xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxx XxxxXxxxxxxxxxxxxxxxxxx xx, xxx x. X. xxx XXXX, XXX, Xxxxxxxx Xxxxxxxxxxxxx xxx XxxX xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx.

Xxx Xxxxxxx xxxxxx "xxxx", xxxx Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx Xxxxxxx, Xxxxxxx, Xxxxxxxx xxx. xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx.

Xxxxx xxxxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxx xxx Xxxxxxxxxx xxx xxx Xxx xxxxxxxxx xxx Xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxxxxx Xxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx, xxxx Xxx xxxxxxxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx xx xxxxxxxx Xxxxxxx xxxxxxxxx xXXX Xxxxxxx xxx xx.xx.xxxx, X xxxx Xx.

17. Auto als Arbeitsmittel

Xxxx xxx Xxxx xxx "Xxxxxxxxxxxxx" xxxxxxxxxxx xxx, xxxx xxxxxxxxxx Xxxxxx xx xxxxxx Xxxxxx xxxxxxxxx. Xxxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxx xxxxxx xxx:

Xxx Xxxx xxx xxx Xxxxxxxxxxxxx, xxxx xx xx xxxxxxxxxx xx x xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxx xxxxx xxxx xxx xx x xxxxxxxx.

XXXXXXX: Xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx xxxxxxxxxxxx, xxxxxxx xx xxx xxxxxxxx Xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XXX X. xxxx XX Xxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx.

Xxxxxxxxxxxxx xxx, xxxx Xxx xxx Xxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx. Xx xxxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xx, xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxx. Xx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx, xxxxx xxxxxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx. Xx xxx xx:xxxXxxxxx xxxxxxxxxx xx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxx x xx xxxxxx xxxxxx xxxxx Xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxx.

18. Vermietung eines Pkw an Arbeitgeber: Vorteil durch Vorsteuererstattung

Xxxxx xxxxxxx xxx Xxxxxx: Xx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx, xxxxx xxx xxxx xxxxx. xXxx Xxxxxxxxxxxx xxxxxx xxxx XxxXxXxxxxxxxxxxxxxxxx!x Xxxx xxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxxxxx xxxxx Xxx xxxxxxxxxxxx xxx xxx Xxx xx xxx Xxxxxxxxxxx xx xxxxxxxxx. Xx xxxxxx xxx Xxxxxxxx x xxx xxx xxxxxxx x xxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxx. Xxx Xxxx xx xxxxxx Xxxxxxxxxx: Xxx Xxxxxxxxxxx xxxxxx xxx xx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xx. Xxx xx xxx xx xxx Xxxxxxx....

Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx x xxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxx xx Xxxxxxxx xxx xx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, x. x. xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Xxxx Xxxxxxxxxx xxx XXXxXxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxx xx xxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx, xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx. Xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xx, xx xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xx XX xxxxx xxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxx xxxx, xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx. Xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxxxxxxxxxxx xxxxx xxx xxx Xxxxx xxxxxxxxxxxxxx XXXxXxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xx xxxxx XxxX xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxx, xx xxxxxxx Xxxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx. Xxxx xxx xxxxx xxxxxxx Xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxx xxxx Xxxxx xxxx xxxxxxxx Xxxxxx xxx, xxxxxxx Xxx Xxxxxxxxx xxxxxx: Xxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x Xx. x x.X.x. xx xx Xxx. x Xx. x XXxXx.

Xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx XxxxXxxxxxxxxx: Xxxx xxxxxxx xxxxx Xxxxxxxxxx x xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx x xxxx xxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx x xxx. xxxx xxx x xxXxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx x xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.

19. Leasing-Fahrzeug: Auf Minderwertausgleich keine Mehrwertsteuer fällig

Xxx xxxxxxx xxx xxxxx Xxxxxxxxxx xx xxxxxx, xxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxxxxxx. Xxxx Xxxxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxx xxxxxx xxx XxxxxXxxxxxx xxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx. Xx xxxxxxxxxxxx xxxx, xxx Xxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxx xxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xx xxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxx xx xxxxx xxx Xxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxx. Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxx. Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxx xxx xxx xxx. Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx. xxxx.

  • Xxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxx xx xxxxxxx xxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xXxxxxx. x.x Xxx. xx Xxxx x XXxXXx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.
  • Xxxx xxx Xxxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX XX xxxxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxx xxx Xxxxxx xxx XXX xxxxx: Xxx Xxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx Xxxxxxxxxxx xxxx xx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxxx xxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxx, xxx xxxxxxx xxxxxx xx xxx xxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxx.

Xxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxx xxxx Xxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx.

20. Parkkralle als Druckmittel des Fiskus

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxxxxxxXxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxx, xx xxx Xxxxxxx xxx Xxxxxxx xx xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx xxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx xxxxxxx xxx xx xx.xxx Xxxx xxxxxxxx. Xxx xxxx xxxx xxx xxx XxxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxx Xxxx xxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxx xxxx XxxxxxxXxxxxxxxxxxxxx xxx xxxxxxx xxxxx Xxxxx xxxx xxxxxxxxxx.

Xxxxxxxxxxx xx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxx xXxxxxxxxxxxxxxxx, xx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxx:

  • Xxx Xxxxxxxxxx: Xxx x xx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xx xxxxxx Xxxxxxxxx xxx Xxxxx xxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx Xxxxxxx xxxx xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xx xx XxxxxxxxxxXxxxxxxxx, Xxxxxxxxxxxxx, XxxxxxxxxxXxxxxxxx, Xxxxxxxx, XxxxxxxxxxxxXxxxxxxxxx, Xxxxxxxxxx, Xxxxxxx, Xxxxxxx xxx Xxxxxx.
  • Xxx Xxxxxxxxxxxxxx: Xxxxxx.... xxxx Xxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxx xxxxxx Xxxxxxxxx xxx xxx Xxxxxxx xxx xxxx Xxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxxxx xxx Xxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx. Xxxxx Xxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx.

"Xxx xxxxx xxxxx, xxxx xxxxxxxx". Xx xxxxxx xxx xxx Xxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxx: Xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxxx xxx xx xxx XX x.X.x. Xxxxxxxxx xx Xxx. x xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxx xxxx Xxxx Xxxx, xx xxx xxxxxxx Xxxxxxxx xx xxxxxx xxx xxxxx xxxx xXxxxxx Xxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxx xx xxxxxxxx. Xxxxxxx xx xx xx xxxxxx xxxxxx Xxxx xxxxx, xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxxx xx xxxxxxxxxxxx: Xxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx xxx xxxxxx xx Xxxxxxxx, xxxx xxx Xxxxx xxxxx xxx Xxxxxx xxxxx xxx. xx xxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxx xxxx x xxxx xxxx xxxxx xxxxxx xxxx x xx xxxxxx Xxxx. Xxx xxxxxx xxx Xxxx xxxx xxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxx xxxxxxxx xxxx xxxx xxxxxx Xxxxxxxx, xxx xxx Xxxxxxxx xxxxx xxxxxxx xxxx. Xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx Xx xxxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx. Xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx, xxxxx xxxxx xxxx Xxxxxxxxxx xxx. Xxx xxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx, xxxx xxx xxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxx xx xxx Xxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxx: Xxxx, xxxx xxx xxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx. Xxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxx, xxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxx xxx xxxxxxx: Xxx xxxxx Xxxxxxxx xxxx xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxxxx XxxxXxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx.

xxxxxxxxx: Xxx Xxxxxxxxxx xxxx xxxxx xxxx xxx xxx xxxxxxxxxxxxxxx XxxxXxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxx xxxxx xx: Xxxx xxx xxx Xxxxxxx xx xxxxxx Xxxx xxxxx, xxxxx xxx xxx xxx Xxxxxxx xxxxx x xxxx xxxxx xxxxxxx Xxxxxxx xxxxxx.

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