Wer im Alter in seinen eigenen vier Wänden miet- und schuldenfrei wohnen kann, hat auch etwas für seine Altersvorsorge getan. Um dieses Ziel zu erreichen, wird die Bildung von Wohneigentum ab 2008 in die Riester-Förderung einbezogen und damit der Geldrente im Alter gleichgestellt. So gibt es nun eine neue Möglichkeit, staatliche Zuschüsse fürs Eigenheim zu bekommen. Also Steine statt Schotter. Grundlage hierfür ist das Eigenheimrentengesetz (EigRentG) vom 29.7.2008, das rückwirkend zum 1.1.2008 in Kraft trat.

1. Für den eiligen Leser: Ein Überblick

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Und so funktioniert die neue Eigenheimrente:

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Verbesserungen ab 1.1.2014

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2. Was wird gefördert?

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a) Begünstigte Wohnimmobilien

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b) Begünstigte Umbaumaßnahmen

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c) Begünstigte Finanzierungsformen

(1) Kapitalentnahme während der Ansparphase (Altersvorsorge-Eigenheimbetrag)

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(2) Darlehensaufnahme (Tilgungsförderung)

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3. Wie hoch ist die Förderung?

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4. Wie erfolgt die Besteuerung?

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a) Grundlage der Besteuerung

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(1) Aufbau des Wohnförderkontos

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(2) Verminderung des Wohnförderkontos

Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxx:

Xxxxxxxxxxxx xxxxx xxx XxxxxxxxXxxxxxxxxxxxxxxxx xxxxxx xx x xxx Xxxxxxxxxxxxxxxxxxx, xxx. x.xxx XXX xxx Xxxx xxxxx. Xxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxxxxx Xxxxx xxxxxxxx xxx xxx xxx Xxx. x Xx. x XXxXx.

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  • xxx Xxxxxxxxx xxx xxxxx XxxxxxxxXxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

b) Formen der Besteuerung

Xxxx xxx Xxxxxxxxxxx xxxxx Xxx xx Xxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxxxxx xxx xx. xxx xx. Xxxxxxxxxx xxxxxx xxxx, xxx Xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xxx xx. xxx xx. Xxxxxxxxxx.

(1) Jährliche Besteuerung

Xxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xx Xx. x Xxxx x XXxXx. Xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx

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(2) Einmalbesteuerung

Xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxx xxxx xxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xx xxx x.x.xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxxxxx Xxx xxx xxx Xxxxxxxxx Xxxxxx xXxXx xx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XXxXx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx x xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx, xxxxx Xxxxxx xxx xx x xxxxxxx xxx Xxxxx Xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xx. x Xxxx x XXxXx.

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XXXXXXXXX: Xxxx xxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx, xxxxx Xxxx Xxxxxxx xxxxxxxx xx xxxxx, xx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx x xxx xxxx xx Xxxxx xxxx! Xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxx, xxx xxxxxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xx xx x xxxxxxxxxx xxxxx, xxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxxxxx xxxx.

Xxx xxxx xxxx, xxxx Xxx xxxx xxxxxxxxx xxx xx Xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxx Xxx xxx Xxxxxxx xxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxxx xxx xx Xx. x Xxxx x XXxXx. Xxxx xxxxxxxxxx: Xx xxxxxxxxxx xxxx xxx xx x

  • xxx xxx xxxxxxxxxxxxxxxx Xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxx xx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx!x,
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Xxxxxxxx:
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  • Xxx Xxxxxxxx xxxxx xx Xxxxx: Xxxxxxx xxxx xxxxxxxxxxx xxxxx Xxxxx xxxx XxxxxxxxXxxxxxxxx xx xxxxxxxx, xxxxxxx xxx xxxx xxx "xxxxxx Xxxxxx" xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx, xxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxx. Xxxxx xxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx XxxxxxxxXxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxxx x xxxxxxxxxx x xxxx xxxx xxx xxxxxxx "Xxxxxxxxxxxxxx" xxxxxx.
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  • Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx XxxxxxxxxxxXxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxx xxx XxxxxXxxxxxxxXxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxx xxxx Xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxx xxxx xxx xx xxxxxx Xxx, xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx. Xx xxx xxxxx xxxx xx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx.

5. Was passiert bei Aufgabe der Selbstnutzung?

Xxxxx Xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx xx xxx xx. xxx. xx. Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx x xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxx xxx xxx Xxxx, xxxx Xxx

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Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx xxxx xxx, xxxx Xxx xxx Xxxxxxxx xx xxx Xxxxxxx xxxxxxxx, x.X. xxx Xxxxxxx xxxx Xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx Xxx xxxxxxxxx xx xxx Xxxxxxx xxxxxxx, x. X. xxx Xxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx XxxxxxxxXxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx XxxxxxxxXxxxxxx xXxxxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx: Xxx xxx xxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxx, xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx. Xxx Xxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxx. Xxxx Xxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. xxxxxxxxxx xxx xxx xxx Xxx. x Xxxx x XXxXx.

a) Ausnahmen von der Nachversteuerung

Xxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx xx xxxxxxxxx Xxxxxxx xxx xxx Xxx. x Xxxx x XXxXx:

  • Xxx xxxxxxxxxxx xxx Xxxxxx xx xxxx xxxxxx Xxxxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx x Xxxxxx xxx xxx xxxxxxxxx xxx x Xxxxxx xxxx Xxxxxx xxx Xxxxxx, xx xxx Xxx xxx Xxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxx.
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  • Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx. Xxx xxxx xxx xxxx Xxxxxxxxxxxxx xxx xxx xx x Xxxx xxxxxxxxxxxxxxxxxxx, xx xxxx xxxx xx xxx xx x Xxxxxx. Xxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx x Xxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x Xx. x XXxXx. xxxxxx xxxxx xxxxxxxxxxx.

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Xxxxxxxxx xxxxxxx Xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx, xxxx Xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxxxxx Xxx xxxxxxxxx xxxxxx, xxxx Xxx xxx Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxx xxx xxxx xxxxxxxxxxx xxx xx Xxxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxx xxx xxx Xxx. x XXxXx.

Xxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxx Xxxx xxxxx Xxxxxxxxxxxx xx xxxxxxx Xxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xx xxx xxxxxxxx Xxxxxx. Xxxxx xxxxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx xxxxxxxxxx Xxxxx xxxx xxx Xxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx.

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Unschädliche Unterbrechung der Eigennutzung

Xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxx xxxxxx Xxxxxxx xxxx xxxxx xxxxxxx XxxxxxxxXxxxxxx xxxxxxxx.

Xxx xxxx xxx xx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx "xxx xxxxxxxxxxxxxx" xxxxxxxxxx xxxx. Xxxxx xxx xxx xxxxx Xxxxx xxx xxx xx xxxxx Xxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.

Xx xxxx xxx xx xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxx xx x Xxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx x Xxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x Xx. x XXxXx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxx. Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx xx XXxXx.

Xxxxxxxxxxx xxx xxx XXxXx

Xxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxx Xxxxxxx

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x. ....

x. xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx xx xxx Xxxxxxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxx, xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxx xxxxxxxx.

Xxxx x Xxxxxx x xxxxx xxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx, xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxx xxxx Xxxx x xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxx xx xxxxxxx. Xxxx xx xxxxxxx Xxxxxxxx xxx Xxxx xx xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx.

b) Aufgabe der Selbstnutzung in der Rentenphase

Xxxxx Xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx, xxx xx xxxxxxx, xx Xxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx Xxxxx xxx.

Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx Xxxxxxxxx: Xxxx Xxx xxxxxxxxx xxx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxxx xxx xx Xx. x Xxxx x XXxXx. Xxxx xxxxxxxxxx: Xx xxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x

  • xxx xxx xxxxxxxxxxxxxxxx Xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx!x,
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XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxx xx xxXxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxx, xxxx Xxx xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xx x xx xxxx xxxxxx Xxxxxxxxxxxxx xxxx xx xxxxx XxxxxxxxXxxxxxx xxxxxxxxx.

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c) Besondere Regelung bei Tod des Zulageberechtigten

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx, xxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxx xxx xxxxxxx, xxxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxx xxxxxx. Xxx Xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

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XXX xxx xx xxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxx xxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxx xx XXxXxxxxxx xxxxx xxx xxx Xxx. x Xxxx x Xx. x XXxX xxxxx.

Xxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx xx x xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxx Xxx xxx xxx xx. Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxx Xxxxx xx xxx xx Xx. x Xxxx x XXxXx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx!x.

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