Verkauf von Haus, Wohnung oder Grundstück

Der Verkauf eines Hauses, einer Eigentumswohnung, eines unbebauten Grundstücks, eines bebauten Erbbaurechts, eines geschlossenen Immobilienfonds u. Ä. kann steuerlich für Sie teuer werden. Hier erfahren Sie, wann ein Immobilienverkauf zu einem "privaten Veräußerungsgeschäft" mit Steuerkonsequenzen wird.

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1. Wann ein Immobilienverkauf steuerpflichtig ist

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Verlängerung der Spekulationsfrist auf 10 Jahre teilweise verfassungswidrig

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2. Steuerbefreiung für selbst genutzte Immobilien

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3. Steuerpflicht bei tageweiser Raumvermietung

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Vorsicht bei vorheriger Airbnb-Vermietung!

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4. Teilverkauf des Grundstücks

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5. Baumaßnahmen in den letzten 10 Jahren vor dem Verkauf

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6. Verkauf einer Immobilie mit Arbeitszimmer oder Büro

Xxxx xxx xxxxxx xxxxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

Xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx, xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxxx xxxx x xxx xxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xxxxxxxxxx Xx. x XXxX. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx x xxx xxxxxx xx xxxx x xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxx xxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx xxx xxx. XXXX: Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xx xxxxxx Xxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxx xxxx xx xxx x xx xxxxxxxx xxxxxx xxxxxxxxx x Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xx xx xxxx xxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx x xxx xxxxxx xxxxx xx xx. Xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX xxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx, xx xxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xx xxxxxxx Xxxxxxxxxxx xx Xxxxx xxx Xxxx xxxxxxx xxxx.
Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxxx xx xxxxxxx xxxxx xxxxxx xx, xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX xxx.

XXXXX: Xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx, xxxx xxx Xxxxxxxxx

xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx
xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxx xxxxxxxxxxxx xxx xxxxxx, xxxx xxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxx xxxxxxx Xxxx xxxxx xx.
Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx, xxxx xxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx, xxxxx xxxxxx xxx Xxxxxxxx xxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xx xxxxxxxx. Xxxx xxxx xxx Xxxxx xxx xXxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx XXX xxxxx xxx. Xxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx xx x,xx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx. xxxxx, xxxx xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxx Xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx. Xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxx, xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

Besonderheit bei Selbstständigen

Xxxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxx Xxxxxx xxxxxxxxxxx xxxxxx, x.X. xxx Xxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxx xxx., xxxx Xxxxxxxxx:

Xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxx xxxxx xxxx xxx xx x xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx xx.xxx XXX xxxxxxxx xxx x XXxXXx. Xxxxx xxx Xxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxxxxx, xxxx xxx xxxx xxxx Xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx.
Xxx xxxxxx xxx xxxxxxxxxxxx Xxxxxx xx Xxxxxxxx xxxxxxxx, x.x. xxx Xxxx xxxxxxxx xxx xx x xxx Xxxxxxxxxxx xxxx xxxxxxxx xxx xx.xxx XXX, xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxx: Xxx xxx xxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxx xx Xxxxxxxx xxx xx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xx xx xxxx xx xx XXxX xx xxxxxxxxxx. Xxxx xxxx xxx xxxxx Xxxxxxx xxxxxx xxxxxxxxx xxx xx Xxxxxx xxx xxxx xxxxxx. Xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxx xxxxx.

Xx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xx xxxxxxxxx: Xxx xxxxxxx Xxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx, xxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx, xxx Xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx xxxxxxxxxxx Xxxxx.

Xxxxxxx: Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxx xxx xxxxxxx x.xxx XXX xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxx XxX xxxxxxxxxx. Xxxxxxx xxxxxx xxxx xxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xx.xxx XXX xxxx xxx xx xxxxx Xxxxxxxx xxx x.xxx XXX xxxxxxxxx xxxx, xxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xx.xxx XXX. Xxxxxxx xxx xxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

Xxx Xxxx: Xxxx Xxxxxxxx xxx Xxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx" xxxxxxxx xxxxx, xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx x.xxx XXX xxx. xxxxxx xxx x.xxx XX xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxx xx xxx xxxxx xxxxxxxxxxxx XxX xxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx Xxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxXx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.
Xxx XXX xxx xxx Xxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx XxX xxxxxx xxxx xxxxx xxx xxxxxx Xxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xx x Xxx. x Xxxx x XXxX.

XXXXXXXXX: Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx. Xxx xxxxxxxxx xxxxxxxxx Xxxxx xxx x.xxx XXX xxxx xxxxxxxx xxxxxxx xxxxx xxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx, xxxx xx xxxx xxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx.

Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxx xx xxxxxxxxxx xxx, xxxx xxx Xxxx xxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx, Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxx xx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxx xx xx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx. "Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx Xxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xx xxxxxxxx. Xxxxxx xxx xxx xxxxxx Xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx."

Xxxxxxxx:

Xxxxxx Xxxxxxxx xx Xxxxx xxx Xxxxx

Xxxxxx Xxxxxxxx xx Xxxxxxxx

xx.xxx XXX

x xx.xxx XXX

Xxxxxxx Xxxxxxxxxxxxxx

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Xxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxx: xx x

Xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx

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xx.xxx XXX

x.xxx XXX

Xxxxxxx: Xxxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx xxx xxxxxxxx Xxxx xx Xxxxxxxxxxxx xxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxx x xxxxx Xxxxxxxx x xx xxx Xxxxxxxxx, xxxxx xxxx Xxxxxxxxxxx, xxx xxxx xxx xxxxxx xxxxxx xxxxxxxx. Xx xxxx xxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx, xxx xxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxx xxxx Xxxxx xxxxxxxxxx, xxxx xxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxx" xxxxxxx xxxxxxxxxx xxx. Xxxx: Xx xxx Xxxxxxx xxxxxx xxxx xxx xxxxxxx xxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxx xxx xxxx xxx xxxxxxx xxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxxx, xx xxx xxxx Xxxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxx xxx Xxxxxxxxxx "Xxxxxxxx xxx Xxxxxxxxxxxxx" xxxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxx xxx xx xxxx xxxxxxxxx xxxxxxxxxxx, xx xx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXX Xxxxxxxx, Xxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx,xx x xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxxx xxxx xxx. Xxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx, xx xxx XxxxxXxxxxxxXxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxxxxx xxx, xx xxxxx xxxxx xxxxxxxxxxxxx xx xxxxxxx.

7. Verkauf der Zweitwohnung am auswärtigen Beschäftigungsort

Xxxxxxxx Xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx Xxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx "xx xxxxxxx Xxxxxxxxxxx" xxxxxxx, xxxx xxx xxx xxxxxxxxx xxxxxxx xxxx, xx xxx xxxxxxxx Xxxx xxxxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx. Xx xxxxxxx xxxx xxxx xxxxx xxxx xx xxxx xxxxxxxxxx Xxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx Xxx xxx Xxxxxxx

xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxx
xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx.

XXXXXXX: Xx xxxxxx xxxxx Xxxxx, xx Xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxx xx xxxx xxxxx xxxxxxxx xxx, x. X. xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxx.

8. Verkauf einer Ferienwohnung oder eines Wochenendhauses

Xxxxxxxxxxxxxx xxxx: Xxx Xxxxxxx xxxxx Xxxxxxxxx xxx xxxx xx Xxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxx, xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx Xxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xx xx XXxX xx xxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx XXX xxxx xxxxx xxx. x.xxx XXX xxx xxxxx xxxxxxxx, xxx xx xxxxxxxxxx.

Xxxx Xxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

XXXXXXXXX: Xx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx. Xxxx xxx xxxx xxxx xxxx "xx xxxxxxx Xxxxxxxxxxx" xxxxxxx, xxxx xxx xxx xxxxxxxxx xxxxxxx xxxx, xx xxx xxxxxxxx Xxxx xxxxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

XXXXXXX: Xx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxxxx xxxx xxxxx Xxxxx xxxxxx xxxx xxxxx "Xxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxx"x.

Verkauf auch bei nur zeitweiliger Selbstnutzung steuerfrei

Xxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxx xxxx, xx xxx xxxxxxxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xx xxxxxxx Xxxx xxx xxx Xxxxxxx xxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxx xx "xxxxxxx Xxxxxxxxxxx" xxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxx. Xxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxx, xxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.
Xxxx Xxxxxxx xx "xxxxxxx Xxxxxxxxxxx" xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxx xxxx.
Xxxx Xxxxxxx xx "xxxxxxx Xxxxxxxxxxx" xxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxx xxxxxx xx xxxxxxxx.

Verkauf nach gewerblicher Vermietung

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xx xxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx: Xxx xxxxx xxxx xx xxxxx Xxxxxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxxx xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx.

Verkauf des Inventars bleibt steuerfrei

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxx xx xxxxxxxxxx xxx, xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxx. Xxxxxx xxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx Xx.

Xxx Xxxx: Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx xxxxxx Xxxxx xxxx xxx Xxxxxx xxx Xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxxxxx xx xxxx xxxxx xxx Xxxxx, xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.
Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxx Xxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxxx XXxX xxxxxxxxx xxx. Xxxx xxxxxx xxxx xxx xxx Xxxxxxxx xxx xx xx Xxx. x Xxxx x Xx. x XXxX.

XXXXXXXXX: Xx xxxxxxxxx xxxx, xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxx Xxxxxxxxxxxxxxxxx. Xx xxx xxx XX Xxxxx xxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxxxx.

Verkauf eines Hauses in Kleingartenanlage

Xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx: Xxx xxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxx xxxxxx xxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxxxxxxx, xx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxx xxxxxx xx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

Xx Xxxxxxxxxxx xxxxxx xxx Xxxxxxx Xxxx xxxx xxxx xx.xxx XXX xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx, xxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxx xxxxxx. Xx Xxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx.xxx XXX. Xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxx. Xxx xxx xxx XXX xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxxx xxxxx xxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxx xxx xxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxx.

9. Verkauf von geschenkten oder ererbten Immobilien

Xxxxxxxxx Xxx xxxx Xxxxxxxxx, xxx Xxx xxxxxxxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxx, xx xxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx xxxx x xxxxxx xxx xxxxxx. Xxxx xx xxxxx xxxx xxxxxxx xxx Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx.

Xxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx. Xxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xx Xxxxx Xxxxxxx Xxxxx xxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXXXX: Xxxx xxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xx Xxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxx xx Xxxxx xxxxxxxxxxxx, xxx xxxx Xxxxxxxxx.

Xxxxx Xxx xxx xxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx Xxxx xxxxxx xxx xxxxxxxxx xxxxxx xxx, xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xx, xxxx xxx Xxxxxxxxx xxx. Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx:

Xxxxx xxxxxx Xxxxxxxxx xxxx xxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx.
Xxxxx xxx xxxXxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xx xxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

XXXXXXXXX: Xxxxx Xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxx xx xxxx xx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxxxxxxx.

Teilentgeltlicher Erwerb der Immobilie

Xxx Xxxxxx xxxxx Xxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxxxxxx xx xxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx.

Xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxx xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx Xxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxx.

Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx xx xxxxxxxx xxxxxx xx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxx, Xxxxxxxxx xx xxx xxxXxxxxxxxxxx xxxxxx xxxx xxxxx. Xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxxxxxxx:
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Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxx xxxxxxx xxxx xxxxxx xxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxx xxxx xxxxxx.

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Xxxx Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxx xxxxx xxxxxxx Xxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxx, xxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx. Xxxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxx xx xxxx xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx, xxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Veräußerung von Nachlassvermögen kann steuerfrei sein

Xxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxx xxx xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxxxxx xxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx.xxxxxxXxx xxx xxxx xxx Xxxx xx xxxxxxxxxx, xxxx xxxxxxx Xxxxxxxx xxxx Xxxxxxxxx xxxxx, xxxxx xxx Xxxxxxxx xx Xxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxx Xxxx xxxxxx xxx Xxxxxxx xxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx. Xxxx xxxx xxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx xxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxX xXxxxxxxxxxxxxxxxxxxxxx. Xxx XXX xxx xxx xxxxxxxx xxxxxxxx.
Xxxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxx. Xxxx xxx xx Xxxxxxxx xxx xxx Xxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxx. Xxxxxxx: Xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxx, xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxx Xxxxxxxxxxxx xxx xxx XXX xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxxxx xx xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxx xxxx xxxx Xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx Xxxxx xxxx xxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxx x xxxxxx XxxxxXxxxxxxXxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx Xxxx xxxxx xxx xxxxxxx Xxxxxxx xxx. xxxxxxxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xx xxxxxx Xxxx xxxxxxxxxx xxxxxxxx Xxxxxx xxxx xx xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx, xx xxxx xx xxxxx xxxxxxx Xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxx Xxxxxxxx xxxxxxx xxx.

Entnahme aus einem Betriebsvermögen

Xxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx "Xxxxxxxxxxx". Xxx xxxxxxxxxxxxxxx Xxxxxx, xxxx xxxx Xxxxxxxxx, xxx xxxxx Xxxxxxxxxxx. Xxx xxxx xxxxxxxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxx xxx x xxxxxxx Xxxxxx x xxxxx Xxxxxxxxxxx.

Xxxxxxxxxx xxxxx xxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx XxxxxxxxxXxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxx xxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx, xxxxxx xx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxx xxxx Xxxxxxxxx xxx xxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx.

Xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxx xxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xx xxx x.x.xxxx xxx xxxxx xxxxxx xxxx. Xxxxxxxxx xxx xxxx xxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxx, xxxxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxx x.x. XXXxXxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

10. Verkauf eines geschlossenen Immobilienfonds

Xxx Xxxxxxx xxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXX: Xxxxxx xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx: Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxx.

11. Veräußerung eines bebauten Erbbaurechts

Xxx Xxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx x"Xxxxxxxx" Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxxxx xx Xxxxx xxxxxxxx xxxxxxxx

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx "xxxxxxxx" Xxxxxxxxxxxx xxxx
Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx "xxxxxxxx" Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

XXXXXXX: Xx xxxxxx Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx, xxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx. Xx xxxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx.

XXXXXXXXX: Xxxxxxxxxx xxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxXxxxxxxxxxxxxx Xxxxxxxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxxxxxxx:
Xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxx X xxxxxxxx. X xxxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxx. Xx Xxxx xxxx xxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xx xx Xxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx.
Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x Xx. x XXxX xxx. Xxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxx, xxxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxx.

XXXXXXX xxx xxx XXX xxxxxxxxxxx, xxxx xx xxxxxxxxx Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx xxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx xx xxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

Xxx Xxxxxxx xxxxxxx xxxx xx xxxxx Xxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx. Xxx xxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxx "Xxxxxxxxxxx" xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xx XXxX xxx. Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx, xxx xxx xxxxxxxxx xxxxx Xxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxx Xxxxxx. Xxxxxxxxxxxx xxxx xxxxxx, xxxx xxxx xxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx "Xxxxxxxxxxxxxx, xxxxxxx xxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxX xxxxxxxx, xxxx xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxx Xxx XXXxXxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx: Xxx Xxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx. Xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxx Xxxxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx. Xxxxx: Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxxx xx xx XXxX xx xxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxx, xxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxxx xxx. Xxxx xxxxxxx Xxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxx. Xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx xxxxx, xxx xxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx.

12. Übertragung einer Immobilie im Scheidungsfall

Xxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, XX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxx xxxxxxxxx xxxx. Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xxx xxxx xxx Xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxx xxxx, xxxx xx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxx xxxxxxx xxxx xxx xxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx.

Xxxxxxxx:
Xxx Xxxxxxx X xxx X xxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx X xxxxxx xxxx xxxx xxx.xxx XXX xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx, xxx xxxxxxx xxxxxxxxx xxxxx. Xxx Xxx xxxx xxxx xxxxxxxxxx. Xxx xxxxx xxx X xxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxxxx xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xx. Xxx Xxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxxx X xxx xxx Xxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxx.

Xxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx
Xxxxxxxxxxxxxx

xxxxxx

xxx.xxx XXX

.x. xx.xxx XXX

xxx.xxx XXX

Xxxxxxxxxxxx

x xxx.xxx XXX

.x. xxx.xxx XXX

Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX

x xxx.xxx XXX

X xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxx xxx xxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxx xx xxx x Xx. x XxXXxXx.

13. Hausverkauf nach Trennung

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

Xx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxx xxxxxx, xx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxX. Xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxx xxxxxx xxxxx xxxx xx xxxxxxx, xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx: Xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.xxxxxx

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxx, xxxx xxx xxxx Xxxxxxxx xxxxxx Xxxxxx xx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxXxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx, xx xxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx.xxxxxxXxxx xxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx x.

Xxx Xxxxxxx xxxxxx xx Xxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxxx Xxxxxxxxxxx. Xxxxxx xxxxxxxxx xxx Xxxxxxx, xxxxx XxxXxxx xxx xxx xxxxxxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxx xxx xxx Xxxxxxx xx xxxx xxx xxx xxxxxxxxxxx Xxxx xxx. Xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxx xx xxx XxxXxxx. Xxxx xxxxxxx xx Xxxxx xxxx, xxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxx. Xxxx xxxxxxx xx xxxxxxx Xxxxxxx xx. Xx xxxx xxx xxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx xxxxxx Xxxxxx xxxxx xx xxx xxxxxxxxxxx xxxxxx. Xx xxx xx xxxxx xxxxxxxxx xxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xx xxxxx xxxxxxxxxxxx Xxxxx xxxx Xxxxxxx xx xxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxxx xx xxxxxxxxx. Xx xxxxxxxx xxxx xx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxx xxxxxx Xxxx, xxxxxxx xxxxxx Xxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxx. Xxxx xx xxxx xxxxxx: Xxx Xxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx, Xxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxx.
Xxxxxxxxxxx: XxxxxxxxxxXxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx. Xxxxx xxxxx xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xx xxxxxx.
Xxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xx xxxxxxx, xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxx xxx xxxxxxxxxx Xxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxx xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxx xxxxxx xxxxx xxx Xxxx xxxxxxx, xxx xx Xxxxxxxxxxx xxxxx xxxxxxxxx.
Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxx Xxxxxxxxx xxxxx x xxxxxxxxx xxx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx x xxxxxxxxxxxx xxxxx Xxxxxxxx xx. Xxx Xxxxxxxx, xxxx xxxxx xxx Xxxxxxx xx xxx XxxXxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xxxxxx, xxxxxx xxxxxx xxxxx xxx, xx xxx xxxxx Xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxx xx xxx, xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx xxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxx xx xxxxxx, xx xxx Xxxxxxxxxxx x xxx xx xx Xxx. x Xx. x XXxX xx xxxxxxxxx x"xxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx."x.xxxxxxXxxx xxx XxxXxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxx.

14. Studentenwohnung fürs Kind: Vorsicht bei Verkauf

Xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxx xxx xxxxxx xxxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxx xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx:

Xxx Xxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xXxxxxxxxxxx xx.
Xxx Xxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxxxx xxx xxxxxx, xxxx xxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxx xxxxxxx Xxxx xxxxx xx. Xxx xxxx xxx xx Xxxxxxxxx xxxxx xxxxxx Xxxxxx xxxxxx xxxxxxx xxxxxx xXxxxxxxxxxx xx.

Xxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxx xxxx Xxxxxxx. Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx xx Xxxxxx xxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx, xx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xx Xxxxxxx xxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxx xx Xxxxxxx xxx xx xxxx xxxx xxxxx Xxxxxxxxxxx, xx xxx xxxxx xx xxxxxxx Xxxxxxxxxx xxxxxxx xxx:

Xx xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxx xxxxxxxxxxxx xxx, xxx xx xx Xxxxxxxxxxxxxxxx xxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx, xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxx Xxxx xxxx xxxxxx xxx xx Xxxxx, xxxx xx xxx xxx Xxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxx xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxxxx xxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxx.
Xxx xxxxxx xxxx: xxxxxxxxxxxxxx xxx Xxxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxx, xxxx xxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, Xxx xxx Xxxxxxx xxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxx xxxx xxx x. Xxxxxxxxxxx xx Xxxxxxxx, xxx xxxx xxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxxx Xxxxxxx xxxxxx xxx xxxxx Xxxx xxxxxxx xxxx, xxx xxxx Xxxxxxx xxxxxxx xxx xxx xxxx xxx xxxxx Xxxx, xxx xxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxx xXXX Xxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxx xxxxxx xxxx Xxxxxxx xx Xxxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxx xxxxx xxx xx Xxxxx xxxx xxxx xxx.xxx XXX xxxxxxxx. Xxxx xxxx xxx xxx xxx Xxxxxxxxx xxxx xxx.xxx XXX xxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxx xXxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxx xxxxxxx. Xxx xxxxxx Xxxx xxxxxx xxx Xxxxxxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxx, xxx xxxxxx Xxxx xxx xxxx xx. Xxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxx. Xxxxx xxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxx xxxx Xxxxxx, xxxxxx xxxxx xxxxxx xxxxxxx, xxxx xxx xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xx xxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.
Xxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxx, xxx xxxxxxxxxx xxxxx xxxx xx xxxxxxxxxxxxxxxx xxxx, xxx xxxxxxxxxx. Xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxx xxxxx xxx, xx xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xx XXxX, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxx, xxx xx xxxxxxxxxxxxxxxx xxx, xxxx xxxx xx xxx xxxxxxx Xxxx, xxxx xxx "xxxxxxxxxxx" Xxxxxxx xxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxxxx xxxx xxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx x xxx xxx xxxxx xxxx, xx xxxxxxx Xxxxx. Xxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxx. Xxxx: Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxx. Xx xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx. Xxxxx Xxxxxx xxxxxx xx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx x xx xxx Xxxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, X XX xxxxxxx.

15. Gewerblicher Grundstückshandel

Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxx xxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxxxxxx xxxxxxx xxx, xxxx xx xxxxx xxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx" xxxx xxxxxxx Xxxxxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx: xxx xx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx xxxx xxx Xxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xx x xxxxxxxxxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxx xxx xxx xxxxxx xxxxxxxx xxxxxx. Xxxx xxxxx Xxxxx xxxx Xxxxxxxx: Xx Xxxxxxxxxx xxxxx xx xxxxx xxx xxx "XxxxxXxxxxxxXxxxxx" xxxx xxx xxx "XxxxxxXxxxxxxXxxxxxxx" xx. Xxx xxxxxx, xxxxxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxx, xxx xxxxxxx xxxxx Xxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxxxxx xxxxxxxxxxxx: Xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, X X xx, xxxxxx.

Xxx Xxxx: Xxxx Xxxxxxxxx xxxxxx xxxx xxxxxxx xxxx xxxxxx Xxxxxx xx Xxxxxxxx xxx Xxxxxxxx. Xxx xxxxx xx xxxx XxxX xxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xx Xxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xx Xxxx xxxx xxxxxxxxxxxxxx xxxxx. Xxxxx xxx Xxxxxx xxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xx xxxx XX xxx, xxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx XX xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XxxX xxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xx xxx XX, xx xx xxx Xxxxxxx xxxxx Xxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxxx xxx xx xxx XX xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. XXX: Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxx.
Xxx XXX xxx xxx Xxxxxxxxxxxx xxxx xxx xxx xxxxxxx xxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxx. Xx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx. XXXX: Xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx xxxxxxxxx xxxxx, xxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx "Xxxxxxxx" xxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxx, xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx x"Xxxxxxxxxxxxxxx"x xxxx xxxxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxx. Xxxxxx xxx XX xx xxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxx xxxx xx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx XX xxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx.
Xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxx XXX xxxxx xxxxxx xxxxxxxxx, xx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxx XXx xxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxx Xxxxx xxxxxx xxxx xxx Xxxxx xxxxxxxx, xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx: Xx xxxxx xxxxxx xx. Xx xxx xxx XXX xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xx.X. XXXxXxxxxxx xxx xx.x.xxxx, X X xxxxxx, xxx xxx xx.xx.xxxx, XX X xxxxxxxxx.

XXXXXXXXX: Xxx XXX xxx xxxx xxxxxxxxxxx, xxxx xxxxxx xxx xxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xx.X. XXXxXxxxxx xxx xx.x.xxxx XX X xxxxxx. Xxxxxx xxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxx, xxx xxxxxxx xxx xxxx Xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx. Xxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx.X. XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxxx. Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx "Xxxxxxxxxxxxxxx" xXXXxXxxxxxxxx xxx x.x.xxxx, XxX xxxx, XXxXx XX xxxx, xxxx. Xxxxxxxx xxx xx xxxxxx xxxx xxxxxxxxxx Xxxxxxx, xxx xxxxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxx xx xxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxx, xx xxx "Xxxxxx Xxxxxx" xx xxxxx.

16. Steuerpflicht bei Verkauf trotz jahrzehntelangem Eigentum möglich!

Xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxx xxxx xxxxx xxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xx xxxx xxxx Xxxxxxxxxxxx:

Xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx x xxxx xxxx xxxxxxxx xxx "xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxx xxxxxx xxxxx.
Xxx xxxxxx xxxxxxxx xxx Xxxxxx, xx xxxxx xxx xxxxxxxxxx xxxxx xxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxx "xxxx" x xxx xxxx xx xxxxxxxx Xxxxx xxx Xxxxxx.

Xx xxxxx Xxxx xxx Xxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxxx xxxx xxxxx xxx Xxxxxx xxx xx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx: Xx xxx xxx xxxx "Xxxxxxxxxxxxxxxxxxxxx" xxx. Xxxxxxxx xxxxxx x xxxx x xxx Xxxxxxx xxx Xxxxxx xxxx Xxxxxxx xxx. Xxx Xxxxx xxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxx xXXXxXxxxxx xxxxxxxxxxx.xx.xxxx,xxxxxxXX X xxxxxx.

Xxx xxxxx xxxxxxxxxx Xxxx xxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx, xxx xx xxx xxxxxx Xxxxxxx xxx xxx xxxxx xxxxxxxx xxx xxxxx Xxxxx xxxxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxx xxx xx xxxx xx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx XX Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxxx Xx.

XXXXXXXXX: Xxx xxxxxx Xxxxxxx xxxxxx xxxxxxxx, xxxx Xx Xxxxxxx, xx xxxxx Xxxxxxxxxxxx xx Xxxxx xxxx, xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxx, xxxxxxxxxxxxxx xxx Xxxxx, xxxxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxx xxxx xxxx xxxxxx xxxxxxxxxx xxxx xxx xxxxx xxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx "xxxxxxxxx xxxxxxx."

XXXXXXXXX: Xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx. Xxxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxx xx xx XXxX xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxx xxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx Xxxxx, xxx xxxx xx x Xxx. x Xxxx x xxx XXxX xxxx xxxxx xxxxxxxxxx xxx, xxx "xxx xxxx Xxxxxxx" xxxxxxxxx xxxxxx xxx xx Xxx. x XXxXx. Xxxxx xxxxxxxx xxxx "xxxxxxxxxx" xxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxx xxx xxx xxxxxxxx Xxxxx xxx xxxxxxx xxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxxxxx xxxx. XXX xx.x.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxx. Xxx xxx xxxxx Xxxxxx xxxxx xxxx xxxxxxx. Xxx xx xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx x.x.xxxx xxx xxx Xxxxxx: "Xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxx xxxx xxx Xxxxxxxxx xxx xx Xxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxx xx xxx. xx Xxxxx xxxxxxxxx xxxxxxx xXxxxxxxxx xx.xx.xxxx xxxx xx.xx.xxxxx."

17. Verkauf eines Mobilheims

Xxx xxxxxx XxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxx xxx xxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxxxx Xxxxxxxxx, xxxx xxxxx Xxxxxxxx xxxx xxx xxxx xxxxx. Xx Xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxx Xxxxx xxxx Xxxxxx.

Xxxxx xxx Xxxxxxxxx xxxxx xxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xx xxx "Xxxxxxxx" xxx xxxxxxx Xxxxx xxx Xxxxx, xxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xx xxx xx xxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxx XxX,Xx xxxxxxxxx XX XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, x X xxxxxx.
Xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxx xx Xxxx xxx Xxxxxxx xxxxxxxxx, xxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXXxxxX XxxxxxxxxxXxxxxxxx xxx x.x.xxxx, x XX xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xxx xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxx "xxxxxxxxxxx Xxxxxxxx" xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xx xxxx xx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx xx, xxx xxx xxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxx. Xxxx xxxxxx xxxx xxx Xxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx Xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxxx, xxx xxx XXX xxx xxxxxxxxx xxx.
Xxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxx xxx, xxxx xx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxxxxx xx xxx Xxxxxxxx xxx xxxxxxx Xxxxx xxx Xxxxx. Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx Xxx. x Xxxx xxxxxxxXx. xxxxxxxXXxXx. Xxx xxxxxx, xx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx. Xxxx: Xxxx xx xx Xxx. x Xxxx xxxxxxxXx. xxxxxxxXXxX xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxxx xx xxxx xxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx xxxxx xxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx.
Xxx xxxx xx xxxx xxxxxx: Xxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxx xxxxxxxx. Xxx xxx XxxxXxxxxxxXxxxxxxx xxxxxxxx xxxx xx xxxx xxxx xxxxxxxx Xxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxx"x xxx xxxx Xxxxx. Xx xxxxxxxx xx xxxx xx Xxxxxxxxxx: Xx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxx xxxxxxxx Xxxx xxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xx xx xxxxxxxx xx xxxxx: Xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxxxxxx xxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxx xx xxxxxxxxx XxxxxXxxxxx xxx Xxxxxxxxx xxxx. Xxx xxx xxxxxxx xxxxxxxx, xxxxxx xxxx xxxxxxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxx.

18. Steuerfalle "Wohnungsverkauf nach Airbnb-Vermietung"

Xxxx xxx xxxxxx xxxxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xx xxxxxxxxxx, xxxx xxxxxxxx Xxx xxx Xxxxxxx xxx xxxxxx Xxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xXxxxxxxxxxx xx xxxxxxxxxxxx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xXxxxxxxxxxx xx. Xxxx xxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxXxxxxxxXxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xx xxxxxxxxxx xxx, xxxx xxxxxxxx Xxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxx xxx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx: Xxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxx, xxx xx xxx xxxxxxxxx xx Xxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xx xxxxxxxx xx xxxxx:xxxxxx

Xxx xxx Xxxx xxxx xxx xx xxxxx xxxxxxxx Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxx Xxxx xxxxxxxxx, xx xxxxxxxxxx!
Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.
Xxxx Xxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx x xxxxxx, xxxx xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xx xxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

Xxx xxx xxxxxxxxx Xxxx xxxxx xxxxxx xxxxxx: Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxx xxxx xxxxxxx Xxxxxx xx xxx Xxxxxx. Xx xxxxxx Xxxx xxxxxxxxx xx xxxxx xxx xxxxxxxx Xxxxxx, xxxxxxx xxx xxxxxxx Xxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxx Xxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx:

Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxxxx Xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxx Xxxxxx, xxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxx xxxxxx.
Xx xxx xxxxxxxxxxx, xx xxx Xxxxxxxxxx xxxxxxx Xxxxx xxxx xxx xxxxx Xxx xxxxxxxxxxxxx xxx. Xx xxxx xxxxx Xxxxxxxxxxxxxx!
Xxxx Xxxxxxxx xxxx xxxx xx xxxxxx Xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx x xxx Xxxx xxxxx, xxxx xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xx xxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx, xx xxxxxxxx xxx xxxxxxxxx XxxxxxxXxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxxx xxxx xxxx xxx x.x.xxxx xxx "XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx": Xxx xxxxxxx xxxx Xxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx, xxx Xxxxxxxx xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx. XxxxxxxXxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxx.

19. Vorsicht bei Ratenzahlung des Kaufpreises

Xxxxx xxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xx xxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xx Xxxxx xxxxxx xxxx. Xxxx Xxxxxxxxxxxx xxxxxxx xxxx xx xxxxxxxx x xxxxxxxxx x Xxxxxxxxxxx xxxxxx: Xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxx. Xxx Xxxxxx xxxxx xxxxx xxxxx Xxxxxxxx xxx x,x Xxxxxxx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx Xxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx xXX Xxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xx xxx xxxxxxxxxxx Xxxxx xx xxxxxx. Xxxxx xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxx Xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxx xxx x,x Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxx xx xxxxxxxx xxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxxxxxx xxx xxx Xxxx x xxx xx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx, xx xxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx.
Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx. Xxxxx xxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xx xx xx Xxx.x XxxX, xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx, xxxxxxxxxx, xxx xxxxxx xx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx.
Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxx xx xx Xxx. x Xxxx x XxxX x.X.x. Xxxxxx xx xx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxx x,x Xxxxxxx xx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxx. Xxx Xx. xxxx Xxxxxxxxxxxxxxx xxxxxx XXXX X xxxx. xxxxxxxxx xxxxx xxx XX xxx Xxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xx X xxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xx xxxxx xxxxxxx Xxxx xxxxx "xxxxxxxx" Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxx xxxx xxxxxxxx xxxx, xxx xxx XXX xxxxxxxxxxx xxxx. Xxxxxxxxxxx xxxxx xxxx xxxx Xxxxx xx xxxxxxxxxxxxxxxx: Xxxxxxx: Xxx xxxxxxxx Xxxxxxxxxx xxx x,x Xxxxxxx xxx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxxx xx xxxx xxxxxxx xx xxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxx Xxxxx xxxxxxx xx xxxxx xxxxxxx Xxxxxxxxx xXx. XX X xxxxx xxxxxxxxxxxxxxxxx. Xxxxxxxx: Xx xxxxxxxxxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxx xxx. Xxx xxxx xxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxx, xxxx xxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx x xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxxxx xxxxxxxxx xxxx.

20. Nutzung durch Elternteil gilt nicht als Eigennutzung

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx xx XXxX xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xXX Xxxxxxxxxxx, Xxxxxx xxx x.x.xxxx, xx X xxxxxxx X,Xx.

Xxx Xxxx: Xxxxxxxx xxxxxxxx xx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxx Xxx xx Xxxx xxxx xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx. Xx xxx xxx Xxxxxxx, xxxx xxx xxxxxxxxxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX xxxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxx xxxxx xxxxxxx xxx, xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xx xx x XxxXxxX xxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxx xxx xx xx XX xxx xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxx XxxxxxxXxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxx xxx xxx XXxXx xxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xx: Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxx.
Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx xxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx xxx. Xxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx XXxX xxxx xxx Xxxxxx xxxxx xxxxxxxxx. xx x XxxXxxX xxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx xxxxxxx Xxxxxxxx. Xxxx xxxxxxxx xxx XxxXxxX xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX xxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx.

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21. Grundstücksverkauf durch GbR - Vorsicht bei vorigem Gesellschafterwechsel

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22. Vorfälligkeitsentschädigung ist nicht abziehbar, oder .... ?

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