Wer ein Baudenkmal bzw. ein denkmalgeschütztes Gebäude besitzt oder eine Eigentumswohnung in einem solchen Gebäude hat, kann für bestimmte Baumaßnahmen eine besondere Steuervergünstigung, die sog. Denkmal-AfA, in Anspruch nehmen (§ 10f EStG).

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxxxx

xxxxxx

1. Steuervergünstigung für Baudenkmale

Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx. Xxx xxxx

  • Xxxxxxxxxxxxx, xxx xxxx Xxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxx.
  • Xxxxxxxxxxxxx xx Xxxxxxxxx, xxx xxxx xxxxxx xxxx Xxxxxxxxxx xxxx, xxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xx xxxxxx Xxxx Xxxxxxxxxxxx, xxx xxxx Xxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.
Xxxxxxxxxxxxxxxxxxxx:
Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx XXxXx. Xxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxx
x xxx xxx x.x.xxxx: xxx xxxxxxx xx x xxxxxxxxx,
x xx xxx x.x.xxxx: xxx xxxxxxx x x xxxxxxxxx xxx xx Xxx. xx XXxX xxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxx, xx xx xxxx xxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxx xxxx, xxxx Xxx xxx Xxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx. xxxx xxx xxxxxxxxx xxxxXxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx xxxxxxxxxxx xxxx xxx xxx Xxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxx Xxxxxx, Xxxxxxxx xxxxxxx xxx xxxx xxxxxxxxx xxxx Xxxxxxx xx Xxxxx xxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx. Xxxxx xxxx xxxxxxxxx xxxx,

  • xxxxxx Xxxxxxxxxxxxx xxxx Xxx xxx Xxxxxx xxxxxxxxxxxx xxxx, xx xxx Xxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxx xxx xxxxxxxx xx xxxxxx.
  • xxx xxxx xxx Xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxx xxx Xxxxxxxx xxx. xxx Xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx Xxxxxx xxx Xxxxxxxxxx xxx xx xxxxxxx, xxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx xx, xxx xxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxx xxxx xxxxxxxxxxxx.

Xxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxx xxx. Xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx, x. X. Xxxxxxx xxx Xxxxxxxxxxxx.

Xxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxx, xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx, xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxx "Xxxxxxxxxxxxxx" xxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxxx.

Xxxxx Xxx xxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxxx:

  • Xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.
  • Xxxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxx xx xx XXxXx. Xx Xxxx xxx xxxxxxxxxx xxxxxxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxx XxX xxxxxxxxx. Xxxx Xxxxxxxxxx xxx XXxXxXxxxxxxxxx XxxxxxxxXxxxxxxx xxxx xx xxxx xxxxxxxx xxxx, xx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxx xx xx XXxX xxxxxxx xx xxxxxx xXxxxxxx, xx. Xxxx. xxxx, xx xxx, Xxx. xx.

Xxxxxx Xxx xxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxxx:

  • Xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx, xxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx. Xx xxxx xxxxx xxxx xxxxxxxxx xxxxxx.
  • Xxxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxxxxx Xxx xxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xx XXxX xxxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxx xxxxx xxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xX xx Xxx. x Xxxx x XXxX xxxxx.

Xxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xx Xxxxxxxxx xx xxx Xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx. Xxxxxxxxxx xxxxxxxxxxxxx, xx xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

Xxxxx Xxx xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx, x. X. xxx xxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxxx xxxxxxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx
Xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx "Xxxxxx XX". Xxxx xxxxx Xxx xx Xxxxx xx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xx.

Xxxxxxx Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx: Xxxxxx XX x Xxxxxxxxxx xxx Xxxxxxxxxxxxx

Bedingung: Das Gebäude muss selbst genutzt werden

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxx xx, xxxx Xxx xxx Xxxxxxxx xxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxx xxxxx xxxx xxxx xxx, "xxxx Xxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx" xxx xxx Xxx. x Xxxx x XXxXx. Xxx Xxxxx xxx, xx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxx xx xxx Xxxxxxx, xxx xxxxxxxxxx xxxxx xxxx xxx Xxxx xxx xxx Xxxxxx xx xxxxxxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx x xxx xxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx: Xxx XXXxXxxxxxx xxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxx xxx xxxx xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx xxxx xxx Xxxx xx xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxx xxxx xx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxx xxxxx xxxxx "xxxxxxx Xxxxxxxxxxx" xx xxxxxxxxx xxx, xxxx xx Xxxxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx xx xxxxxxxxxx xx xxx Xxxxxxxxxx xxx xxxxx xxxxXxxxxxxxxx. Xxxx xxx xxxx xxxxx xxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxx xxx, xxxx Xxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx." Xxxxxx xxxxxxx xxx XXX, xxxx xxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xx xxx xxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx.

Xxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxx xxxxx xxxx Xxxxxxxxxxxx xxxx xxx, "xxxxxx xxxx Xxxxxxx xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx xx XX xxxxxxxxxxx xxxx" xxx x XxxXxxXx. Xxx xxxxxx Xxxxxxxxxx xxxxxxx xxxxx xxx xxxxx xxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxx xxx xxxxxxx xxx xxxxxxxxxxxx xx xxx Xxxxxxx, xxx xxxxxxxxxx xxxxx xxxx xxx Xxxx xx xxxxxxxxxxxxxxxx xxx.

XXXXX: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx x.X. xxxxx xxxx xxx Xxxxxxxx. Xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xxxx xxxxxx, xxx xxxx xxx xxxxx Xxxxxxx xxx xxxxx xxxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxxx xxx xxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxx xxx xxxxx xxxxx xxxx xxx Xxxx xx xxxxxxxxxxxx Xxxxx xxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxxxx x xxx xxxxxx xxxx xx xxx Xxxxxxxxxxx! Xxxx xxx xxxxxx xxx xxx Xxxxxx, xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxx. Xxx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx.

Abzugsbeträge auch für einen Neubau oder ein bautechnisch neues Gebäude?

Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxxx xxxx xx, xxx XXxX xxxxxxxxxxx, xxxx xx xxxxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxx xxx Xxxxxxxxxx, xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xx xxxxxxxx xxx xx xxxxxxxxxxxxx, xxxxxxxxxxxx xx, xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxx x.X. xxx xxxx xx, xxx XXxX xxxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx.X. xxx Xxxxxxxxxx xxxxxxxxx Xxxxxx xxx xxxxx "Xxxxxx xx xxxxxxxxxxxxxx Xxxxx" xxxxxxxxxx xxx. Xxx Xxxxxxx xxx Xxxxxxx xx xxxx xx, xxx XXxX xxx xxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxx "Xxxxxx xx xxxxxxxxxxxxxx Xxxx".

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxx xxxx xx, xxx XXxX xxxx xxxxxx xxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x XXxX, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxxx xx, xxx XXxX xxxxxxx.

2. Sonderausgabenabzug nach § 10f EStG oder / und Eigenheimzulage?

Xxxxx xxxxx xxxxxx xxxx xxx Xxxxx, xx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxxxx Xxxxxxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xXXX Xxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx: Xxxxx Xxx xxxx xxxxx Xxxx Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx Xxx xxxxx, x. X. xxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxx xxxx xxxxxxxx, xxxxxxxxxxxx xxxx xxxxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx. Xxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx x xx xxx XXX x xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx

XXXXXXXXX: Xxx xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx x xxxx xxxx Xxxxx Xxxx x xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.

3. Bescheinigungsrichtlinien - Denkmalschutz

Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx XXxX xxxx Xxxxxxxxxxx, xx xxx XXxX xxxx Xxxxxxxxxxxxxx xxx xx xxx XXxX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxx x.xx.xxxx, xxxxxx.xxxxx

Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xx xxx xxx Xxx. x XXxX xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxx. x xxx xxx XXxX xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx.

1. Voraussetzungen einer Bescheinigung nach §§ 7i, 10f und 11b EStG

Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx:

x.x Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx. xxxx x, xx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xXXxxXx xxx Xxxxxxxxxxxxx xXxxxxxxxxxxxx, Xxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx. xx xx XXxxX Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx. Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx xxx XXxX, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx.

x.x Xxx Xxxxxxxxxxxx xxxxxxx xxxx Xxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxxx, xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx xx xxxxxx. Xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxx xx xxx xxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxx, xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx, xxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xx, xx Xxx. x XXxxXx xxxxxx.

x.x.x Xxx Xxxxxxx "xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx" xxxxxxxx, xxxx xx xxxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx, xxx xxxx Xxx xxx Xxxxxx xxxxxxxxxxxx xxxx, xx xxx Xxxxxxxx xx xxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxx xxx xxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xx xxxxx. Xx xxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxx, xxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx Xxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxxxx xxxxx xxx xxx Xxxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx. Xxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx. Xxxx xxxx x.X. xxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxx, x.X. Xxxxxxxxx, Xxxxx, Xxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx.

x.x.x Xxx Xxxxxxx "xx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx" xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx, xx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx, xxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xx Xxxxxxxxxx xx xxxx Xxx xxx Xxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx, xxxxxx xxxx xxxxxx xxxxxxxxxxxx xxx, xxxxxxx, xx xxx Xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx. Xxxxxx x.xxx. Xxx Xxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxxxxx xxx Xxxxxxxxxxxxx xxxxx x.x.x xxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxxxxx, xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxx, xxxxx xxxxxx Xxxxxxxxxxxx, xxx xxxx xxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxxxx xxxx Xxxxxxxxx:

  • Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxx. Xxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xx xx Xxx. x Xx. x xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxx, xx xxx Xxxxxxxx xx xxxxxxxxxxxxx, xxxx xx xxxxxxxxxxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx.
  • Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxx xx x Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx x.X. xxx xxxx xx, xxx xxx xxx XXxX.

Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx. Xxxxxx xxx Xxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxxxxxx, xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

x.x Xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxx xxx. Xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xx xx Xxx. x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXxXxXx xxxxxxxxxxx.

Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx, xxxx xxxx xxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxx.

x.x.x Xxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxx. Xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx.

Xxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xx xxx Xxxxxxxxx xxxxxxxxx, xx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxxx xxxx Xxxxxxxx, xxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx.

x.x.x Xx xxxx xxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xx, xxx xxx xxx XXxX xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxx.

Xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xx xxxxxx, xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxxx xx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx xxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx.

Xxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxx xxx xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxx.

Xx xxxx xxxxxxxxx, xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxx xx, xxx xxx xxx XXxX xxxxxxx xxxx.

x.x.x Xx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxXxX xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxx. Xxxxx Xxxxxxx xxx xx xx Xxx. x XXxXxX xxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx.

Xxx Xxxxxxx xxxx xx xxxxxxxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxx xx xxx Xxxxxxxx xxxxxxxxx, xxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx, xx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xx, xxx xxx xxx XXxX xxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx Xxxxxx xxxxxxxxx.

Xxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx.

2. Bescheinigungsfähigkeit einzelner Aufwendungen

x.x Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx x.X.x. xx xx Xxx. x Xxxx x XXxX xxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx. Xxxxxxx x.x, x.xx xxxxx xxx Xxxxxxxxxxxxxx xxx.

x.x Xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxx xxxx XXXxXxxxxx xx xxx Xxxxxxxxx xxxxxxxx. Xxxxxx, xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xxxxxxx xxx xx xxxxxxxxxxxxxxxxxxx Xxxxxx.

x.x Xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx. xx Xxxxxxxxx XXXxXxxxxxxxx xxx xx. Xxxxxxx xxxx x XXxXx X X. xxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxx xxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx:

"Xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx xxx Xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx. Xxxxxxx xxxx Xx. xx x XXxXx X X. xxxx xx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx."

x.x Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxx xxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxx xxxx xx xxx Xxxxx xxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxx xxxxxx, xxxx xxx xxxx Xxxxxxx xxxxxxxx xxx, x.x. xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx.

x.x Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx, x.X. xxx Xxxxxxxxxxxx, xxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx xxxxxxxx xxxx.

Xxx xxx xxx Xxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxx xx.X. Xxxxxxxx, Xxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxxx Xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx.

Xxx x.X. xxx xxx Xxxxxxx xxx Xxxx xxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx.

x.x Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxx.

x.x Xxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxxx Xxxxxxxxx xxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xxxxxx Xxxxxx, x.X. xxx Xxxxxxxxxxxx, xxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx x Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, x.X. xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx.

x.x Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, x.X. Xxxxxxxx xxxx Xxxxxxxxxxxxx, xxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxx xxx xxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, x.X. xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx.

x.x Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxx, xx xxx xxxx, xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxx xx xxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx xx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, x.X. xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxx xxxx xx xxx xxx XXxX xxxxxxxxxxxx Xxxxxx x.x xxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxx, x.X. xx xxxxx xxxxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx.

x.xx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxx, Xxxxx, Xxx, Xxxxxxxxx, Xxxxxxxxxxxx, xxxxx xxxxxxx Xxxxx xxxx Xxxxxxxxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxx xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx.X. xxxx Xxxxxx, Xxxxxxxxxxxx xxx.x, Xxxxxx, Xxxxxx, Xxxxxx, Xxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxx x xxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxx x, Xxxxxxxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, Xxxxxxxxxxxx.

x.xx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxx xxx. xxxx xxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx x.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxx xxxxx xxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxx x.X. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxx xx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx x.X. Xxxxxxxxxxxxxxxxxxxxxxx x.X.x. xxxx xxx xxx xxx XxxXX, Xxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx.

x.xx Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx xx xxx Xxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxx.

3. Gebäude, die selbst keine Denkmaleigenschaft aufweisen, aber Teil einer geschützten Gesamtanlage sind (§ 7i Abs. 1 Satz 4, § 11b Satz 2 EStG)

Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxx xxxxxx, xxxx xxxxxxxx Xxxxxxxxxx xxxx Xxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxx xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx.

4. Erstellung der Bescheinigung

x.x Xxxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx Xxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxx xxxx xxx xxxx Xxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxx.

x.x Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx. Xxx xxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxxxxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx.

x.x Xx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx. Xxxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xx xx Xxx. x Xxxx x Xxxxxxxx x XXxX xxxxxxxxx xxxxxx xxxx, xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxx, Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxx xxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx, xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

5. Bindungswirkung der Bescheinigung

x.x Xxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx. xx xxx Xxx. x Xxxx x Xx. x xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx Xxxxxxxx,

x. xx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx. xxxx x, xx XXxxX xXxxxxxxxxxxxx, Xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxxX xxxxx,

x. xx xxx Xxxxxxxxxxxxx xxxx Xxx xxx Xxxxxx

xx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxxxxx xxxxxxxxxx Xxxxxxx,

xx xxx xxxxx Xxxxxxxx, xxx Xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx, xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx,

xxxxxxxxxxxx xxxxx

x. xx xxx Xxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx,

x. xx xxxxxxx Xxxxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx,

x. xx xxx xxx. xx xxxxxxx Xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xxxx,

x. xx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxxx x.xx.

xxxxxx

Xx xxxx xxxxxxxxx, xxx Xxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx.

xxxxxx

Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx x.x xxxxx x. x x. xxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, x.x. xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx.

Xxxxxx xxxxx Xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xx xxxx xx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxx, Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxxx xx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxx.

x.x Xxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxxx,

x. xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx,

x. xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x XXxX xxx Xxxxxxxxx, xx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx,

x. xx xxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxx xxxx,

x. xx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx x xxx xxxxxxxxxxxxxx Xxxxxxxxx x xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx,

x. xx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxx.

6. Nachweis der entstandenen Aufwendungen

x.x Xxx Xxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxx xx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xXxxxxx xx xxxxxxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxxxxxx.

Xxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxx Xxxxx, Xxxxxxx xxx Xxxxx xxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxxxx xxx. Xxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx.

x.x Xxx Xxxxxxxxx xxxx Xxxxxxxxx, xxx xxxxx Xxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx, xxx xx xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx xxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

x. Xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xXxxxxx xx, xxx xxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxx xx xxx xxx Xxxxxxxxxxxxx xXxxxxx xx xxxxxxxxxxx.

x. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxx xx, xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx x. Xxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

x. Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx x. Xxxxxx xxxx xx Xxxxx xxx xxx Xxxxxx xxx xx. Xxxxxxxx xxxx xxxxxx Xxxxx.

xxxxx Xxxxxxxx

4. Zuständige Bescheinigungsbehörden

Xxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xx, xxx, xxx XXxX, xx xx Xxx. xxx xxx xx XXxXx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx XXxX, xx xx Xxx. xxx XXxXx xxxxxxxx xxx

x XXXxXxxxxxxxx xxx x.x.xxxx xXXxXx. xxxx X X. xxx.

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!