Hauseigentümer: Für Wasser-Hausanschluss nur ermäßigte Umsatzsteuer

Diese Meldung dürfte Bauherren interessieren, deren Neubau an das Wasserversorgungsnetz angeschlossen wird oder in den letzten Jahren angeschlossen wurde. Das Verlegen des Hausanschlusses für Wasser, dessen Wartung oder Erneuerung unterliegt nicht dem allgemeinen Umsatzsteuersatz von 19 %, sondern lediglich dem ermäßigten Umsatzsteuersatz von 7 %. Betroffene können sich jetzt Geld zurückholen.

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

1. Die alte Rechtslage vor dem 1.7.2009

Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xx.x.xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxx xxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x xxxx xxxx: xx xx.

Xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx x x xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxxx.

Xx XXXxXxxxxxxxx xxx x.x.xxxx xXXxXx. xxxx X X. xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx, xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxxxxxxxxx. Xx xxx xxxxx Xx. xxx x. Xxxxxxxxx xxxxxxxxxxx:

xxx

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxxxxxxxxx:

Xxxxxx, xxxxxxxxxxx

x Xxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xx xxx Xxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx xxxx,

x Xxxxxxxxxx xxx

x Xxxxxxxxxxx

Xxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx Xxx, xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxx. Xxxxx Xxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx xx.x. xxxxxxxxxxx, xxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxx, xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxxxxxxx Xxxxxxxx, xxx x.X. Xxxxxxxxxx, xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx.

xxx

Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx "Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx" xxx xxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xx.X. xx Xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx.

2. Die Entscheidungen des Bundesfinanzhofs

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx "Xxxxxxxxx xxx Xxxxxx" xxxxxx x xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx x x xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxx xxxxxx xxxx. Xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx, xxx xxxx xxx Xxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxx xxxx xxxx xxxxx Xxxxxxx xxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx xxx xxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx, xxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x. Xxxx Xxxxxxxxxx xxx XXX xxxxx xx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xx. Xxxxxxx xxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xXxXXxXxxxxx xxx x.x.xxxx, Xxxxxxxx, XXxXx. xxxx XX X. xxxx. Xxx XxXX xxxxx xxxxxx xxx, xxxx xxx XXxXxxxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx "Xxxxxxxxx xxx Xxxxxx" xxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxx xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

3. Die Neuregelung der Finanzverwaltung

Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x. Xxxxxxxxxxxxx xxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx xxxxxxxx:

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.
Xxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx.
Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx: Xxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxx xxxxxxxx xxx XXXxXxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx: Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xx xxx x.x.xxxx xxxxxx. Xxxx Xxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx, xxxx xx x xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx XXXxXxxxxxxxxx xxx x.x.xxxx xXXxXx. xxxx X X. xxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xx x xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxx xx x xxx xxxx Xxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxxxx xxx. xxxxxxx xxx xxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxxx.
Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xx. X. Xxxxxxxxx, xxxxxxx, xxxxx xxx xxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx xxx xx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx.

Xxx xxxxxx XXXxXxxxxxx xxxxxx xxxxxxxxxxxx xxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxx, xxx xxxxx xx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx x xxxxxxxx xx xx xxxxxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xx xxxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX. Xxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxxxxx xx xxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx, xxxx Xxxxxxxxxx xx xxxxxxxxxxx xxx xxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx.

Xxxxx xxxxxxx Xxxx xxxxxxx

Xxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx x Xxxxxxx. Xxx xxx xxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxx Xxxxxx xxxx, xxx xxxxxx xxx xx Xxxxxxx xxx. xx Xxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxx xxxxxxx. Xxxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xx x xxxx xx x xx x x xxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x Xxxx x x.X.x. xx xx Xxx. x XXxXx. xXXX Xxxxxxxxx xxx xx.x.xxxx, Xxxxxxxx XXx xxx.

Das BMF-Schreiben vom 7.4.2009

Xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx Xxxxxxxx xxx x. Xxxxxxx xxxx xX X xxxxx xxx X X xxxxxxxxx xxx XXX xxxxxxxxxxx, xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxx "Xxxxxxxxx xxx Xxxxxx" x. X. xxx xx xx Xxx. x Xx. x XXxX x. X. x. Xx. xx xxx Xxxxxx x xxx XXxX xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xx. X. xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxx.

Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx x. x. XXXxXxxxxxx Xxxxxxxxx:

x. Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx

Xxx Xxxxxxxxxxx xxx x. x. Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxx.xxxxxx

x. Xxxxxxxxxxxxx xxx xx xxx XXxX

Xxxx Xxxxxxxxx xxxx Xxx. x Xx. x XXxX xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx, xxxx xx xxxx xxxxxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxx xxxx xxxxx xxx x. x. Xxxxxxxxxxxxxx xxx XXX xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx XXX xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx.

Xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx Xxxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx" xxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xx xxx XXxX xxxxxxxxxx. xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x xxx xxxxx xxx Xxxxxxxxxx xxxx Xxx. x Xx. x XXxX xxxxxxx xxxx xxxxx.

x. Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx

Xxxxxxx xxx Xxxxxx xxx x. Xxxxxxx xxxx xX X xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx.

x. Xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxx

Xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx x. x. Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx, xx xxx Xxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxx. Xxxxxx xx xxxx xxxxxx xx Xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx xxxxxx Xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxx xx xxxxxxxxx.

x. Xxxxxxxx Xxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

Xxxxxxxxxx, Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xx xxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxx xxx xxx xxxx XXXxXxxxxxxxxxxxxx xxxxxx xx xxxxxxxx xxxxx.

Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx XXXxXxxxxxxxx xxx x. Xxxxxx xxxx xXXxXx. xxxx X X. xxxx xxxx xxxxx xxxx xxxxxxxxxx.

Xxxx xxx xxx x. Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx x xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx XXXxXxxxxxxxxx xxx x. Xxxxxx xxxx xXXxXx. xxxx X X. xxxx xxxxxx.

Xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxx x xx xx xx XXxX xx Xxxxxx xx xxxxxxxxxxx:

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxxxxxxxxx:

Xxxxxx, xxxxxxxxxxx

x Xxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx,

xxx xx xxx Xxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx xxxx,

x Xxxxxxxxxx xxx

x Xxxxxxxxxxx.

4. Neues Urteil des Bundesgerichtshofs

Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxx xxx xxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxx xxxxxxx. Xxx xxxxx Xxxxx x xxxxxxxxx xxxxxxxxxxxxx XXXxXxxxxxx xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx, Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxxx Xxxxx xxx.

Xxx xxxxxxxx: Xxxxxx xxx Xxxxxxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x.

Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxx Xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX XX xxxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxx xxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxxxxxx xx xxxx xxxxxxxxxxxxxxx xxxx xxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxx. Xxxxx xxx Xxxxxxx "Xxxxxxxxx xxx Xxxxxx" xxxx x x Xxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx xxxx, xxx xxx Xxxxxx xxxxxxx.

5. Reaktion der Finanzverwaltung

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx, xxxx xx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx XXXxXxxxxxxxx xxx x.x.xxxx xxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xxxxxx xxxxx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx:

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx x xxx xxx XXX xxxxxxxx xxxxxxx.
Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx: Xxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxx Xxx Xxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x xxxxxxxx xxxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx. Xxxxxxx Xxx xxxx xxx xxx XXXxXxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXX. Xxx xxxxx Xxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx x x xxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx Xxx. x XXX xxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx, xxx Xxxxxxxx xx xxxxxxxxxxx xxxxx xx xxx XXxXx, xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xx xx Xxx. x XXx. Xxxxx xxxxxxx x xx xxx XXX x xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxx Xxx Xxxxxxxxxxxxxxxxxxx.

6. Aktuelle Entwicklung

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxxx XxxX xxxxxx Xxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx x.x. Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx XxxX, xxx Xxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxxx xxx XxxX xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx: xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XxxX xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx x x, xxxx xxx xxxxx xxxxxxx, xx xxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xx xxxXxxxxxxxxxx xxx Xxxxxxxxx x.X. xxx xx xx Xxx. x Xx. x XXxX x.X.x. Xx. xx xxx Xxxxxx x xxx XXxX. Xxx Xxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xx xxxx xxxxxxxx xx Xxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xx xx xxxx xxx xxx XxxX xx xxx Xxxxxxxxxxxxxx xxxxxxx.

Xxxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx, XXX xxxx, X. xxxxx xxx xxx xxx XXX xxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxx xxxXxxxxxxxx xxx Xxxxxxxxx xxxxx x xx Xxxxxxxx xxx xxx XxXXxXxxxxxxxxxxxxx x xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xx xxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxxxx xxx xxx xxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxx xxx xx, xx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx, xxx xxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx, xxx xxxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxxxxxxxxxxxxxXxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxxx Xxxxxxxxxxx xxx x x Xxxxxxxxxxxx xxxxxxxxx.xxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx x xxx xxxx xxxxxxxx x xxxxxx xxxxxx, xxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx x xxxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxx xxx xx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx Xxx xxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXX. Xxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx.

Jetzt Mitglied werden und Steuern sparen!