Fotovoltaik: Was Sie zur Einkommensteuer wissen müssen

Der Betrieb einer Fotovoltaikanlage gilt steuerlich als Gewerbebetrieb. Damit verbunden sind steuerliche Pflichten wie Gewinnermittlung und Abgabe einer Einkommensteuererklärung. Sie sollten Bescheid wissen über Abschreibung, Sonderabschreibung und Investitionsabzugsbetrag. Aufgrund dieser Vergünstigungen ergibt sich in den ersten Jahren ein Verlust, der zu einer schönen Steuerersparnis verhilft. Hier erfahren Sie alles, was Sie zur ertragsteuerlichen Behandlung wissen müssen. Vorweg sei darauf hingewiesen, dass es für Betreiber kleinerer Fotovoltaikanlagen Erleichterungen gibt, die wir am Ende des Beitrages vorstellen. Dieser Beitrag hat daher grundsätzlich nur noch Bedeutung für Steuerjahre bis 2021 sowie für große Fotovoltaikanlagen, die nicht unter die Steuerbefreiung des § 3 Nr. 72 EStG fallen, also üblicherweise Anlagen mit einer Leistung von mehr als 30 kWp.

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxx

1. Fotovoltaik als Gewerbebetrieb

Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx.X. xxx xx xx XXxX xxx. Xxx xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxx "Xxxxxxxxxxx". Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx.

Xx Xxxxxxxxxxx xxxxxxx xxxx xx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxxxxx Xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. xxxxx xxx xxxxxxxxx xx Xxxxx xxxxxx xxxx xxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxx xx xxxxxxxx xxxx. Xxx xxx xxx Xxxxxxx, xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xx Xxxxxxxxxxx xxx Xxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxxx xxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxx xxxx Xxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxx Xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx. X

Xxx "Xxxxxxxxxxx" xxxx Xxx xxxxxxxxxxxx, xxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx x xxx xxxx xx Xxxxx xxxx. Xxxx xxxx xxxxxxxx Xxx xx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxx, Xxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx xxx xxxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxx. Xx xxxxxxxx xxxx xxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx Xxxxxx xxxxxxxxxxxx xxxx xxxx Xxxxxx xxxxxxxxxx xxxxxx xxx xxxxxx xxxxx.

2. Gewinnermittlung

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxx Xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxx xxxx xxxx x xxx xxxxx xx xxx Xxxxxxxxxxxxx x xxx Xxxxxxx xxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxx xxxx xxx Xxxxx xxxxxxx Xxxxxxxxxxx, x.X. xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxxx xxx xxxxxxx xx xx xxxxx Xxxxxxxxxxxxxxx.

Xx xxx Xxxxxxxxxxxxxxxxx xxxxxxx:

Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx.
Xxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx, x.X. xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx.

Xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx:

Xxxxxxxxxxxx xxx Xxxxxx,
Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX,
xxxxxxxx Xxxxxxxxxxxxxx, x. X. xxxx Xxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx,
Xxxxxxxxxxxxx xxxx. xxxxxxxx xx XXXx,
Xxxxxxxxxxx, Xxxxx xxxx. xxxxxxxx xx XXXx,
Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx,
Xxxxxxxxx xxxx xxx Xxxxxxxxx.
Xxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxx xx Xxxxx xxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxx.

XXXXXXXXX: Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx xxxxxx, xxx Xxxxxxxxxxx xx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxx Xxxxxx xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, X xxxxXxxxxxXx xxxx.

Xxxxxxxx Xxx Xxxxxxxxxx, x.X. xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxxxx Xxx xxx Xxxxxxxxx: Xxx xxxxxxx xxxxx

xxxxxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx
xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xX x.x Xxx. x XXxXx XXX Xxxxxxxxx xxx x.x.xxxx, X xxxxxxxxxxxxxxxXx xxxx.

Betriebseinnahmen bei Direktverbrauch

Bei Inbetriebnahme bis 31.3.2012 gilt folgende Regelung:

Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxx xxxxxxxxxxxx x xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx x xxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxx. Xx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx x.x.xxxx xxx xx.x.xxxx: xx,xx XxxxxxXx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxx. Xxx Xxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx x Xxx. x Xx. x XXxXx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxx.

Xx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx "Xxxxxxxxxxx" xxx xxxxx xxxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, X xxxxxxxxxxxxxxxXx xxxx:

Xxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxx.
Xxxxxxxxxxxx Xxxxxxxxxxxx: Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xXxxxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxx.
Xxxxxxxxxxx xxx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxx Xxxxxxxx xx xxxxxxxx xxx xxxxxxxx xx x Xxx. x Xx. x XXxXx. Xxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx x xxx xxxxx xxxx xxx xxxxx xxxxxxxxxx xxxxxXxxxx x xxxxxxxxxxx.
Xxxxxxx: Xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxx xx, xxxx xx xxxx xxxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx x Xxx. xx Xx. x XXxX xxxxxxxx xXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxx xxx xx XxxxxxXx xxxxxx xxxxx xxxxxxxxx xxxxxx xXxXx Xxxxxx, xxxxx XxxXxx XxxxxxxxxxXxxxxxxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxxx.xxxxxxxxxxxx

Xxxxxxxxxxxxx: Xxxx xxx Xxxxx xx Xxxxxx, x.X. xx Xxxxxx, xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xXxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx.

Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx ... xxx XxxxxxXxx	xxxx	x.x. xxx xx.x.xxxx	x.x. xxx xx.x.xxxx	x.xx. xxx xx.xx.xxxx
xxx Xxxx xxxxxxxxxxxxx Xxxxx: x Xxxxxxxxxx xxx Xxxxxxxxxxxxx	xx,xx	xx,xx	xx,xx	xx,xx
xxx Xxxx xxxxxx xxxxxxxxxxxx Xxxxx: x Xxxxxxxxxx xxx Xxxxxxxxxxxxx	xx,xx	xx,xx	xx,xx x xx,xx xx	xx,xx x xx,xx xx
x Xxxxxxxx xxxxxxx xx x Xxx. x Xx. x XXxX	Xxxxxxxx x Xxxxxxxxxx xxx. XxXx Xxxxxx: xx XxxxxxXxx
xxx Xxxx xxxxxxxxxx Xxxxx xx Xxxxxx: x Xxxxxxxxxx xxx Xxxxxxxxxxxxx	xx,xx	xx,xx	xx,xx x xx,xx xx	xx,xx x xx,xx xx
x Xxxxxxxxxx xxx Xxxxxxxxxxxxx x Xxxxxxxxxxxx XXx xxx xxxxx Xxxxxxxxxx	xxxxxxxxxxxx Xxxxxxxxxx
Xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx	xx,xx xx,xx	xx,xx xx,xx	xx,xx xx,xx	xx,xx xx,xx

xx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xx xx x xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx xx xXx.

xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xx x xxxxxx.

Xxxxxxxx:

Xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxx xx Xxxxxxx xxxxxxxx, xxx x.xxx xXx Xxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxx xx x.xxx xXx xxxxxx xXxxxxxxxxx xx Xxxxx, xxxxxxxx x.xxx xXx xx xxx Xxxxxx xxxxxxxxxxxxx Xxxxx xx Xxxxx xxx xxxxxx x.xxx xXx xx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx.

Xx xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx
Xxx Xxxxxxxxxxxxxx xxx Xxxxxx xx Xxxx xxxx		Xxxxxxxxxxxxxxxxx
Xxxxxxxxxx xxx Xxxxxxxxxxxxxx: xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. XXx xxx Xxxxxxxxxxxxx Xxxxxxxx: Xxxxxxxxxx xxxxxx XXx!x Xxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxx	x.xxx xXx x xx,xx Xxxx x.xxx xXx x xx,xx Xxxx x.xxx xXx x xx,xx Xxxx x.xxx xXx x xx,xx Xxxx x xx x x.xxx xXx x xx,xx Xxxx x xx x x.xxx xXx x xx,xx Xxxx x.xxx xXx x xx,xx Xxxx x.xxx xXx x xx,xx Xxxx x xx x	x.xxx,xx XXX x xxx,xx XXX x xxx,xx XXX x xxx,xx XXX .x. xx,xx XXX x xxx,xx XXX x xxx,xx XXX x xx,xx XXX
Xxxxxxxxxxxxxxxxx xxxxxxxx	xxxxxx	x x.xxx,xx XXX

Xxxxxxxxx: XxxXxx. XxxxxxXxxxxxxxxxxx, Xxxx xxxx.

Bei Inbetriebnahme ab 1.4.2012 gilt:

Xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx. Xxxxxxx xxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx, xxx xxxx xxx xxx xx xxxxxxxxx Xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx:

xxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx, xxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx.
xxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx, xxxxxx xxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx. Xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.
xxx Xxxxxxxxxxxxxxxxxxxxxx
- xxxx xxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx.xxxxxx
- xxxx xxxx xxx xxxxxxxxxx Xxxx xxx xx XxxxXx xxxxxxxxx xxxxxx.

Xxxxxx Xxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx

Xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxx xxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxx x.X. xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx xXxxxXxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xXxxxxx: XxxXxx Xxxxxx, Xxxxxxxxxx "Xxxxx xx Xxxxxxxxxxxxxxxxxxx"x.

Xxxxxxxx xxxxxxxxxxxxx XxxXxx Xxxxxx, Xxxxxxxxxx "Xxxxx xx Xxxxxxxxxxxxxxxxxxx"x:

Xxxx Xxxxxxxx xxxxxxx xx xx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx x,x xXx xxx Xxxxx xxx x.xxx XXX xxxxxx x.xxx XXXx. Xxx Xxxxxx xxxx xxx xxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xxxx xx Xxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx, xx xxx xxx Xxxxxxxxxxxx x. X. xxx x.xxx XXX xxxxxxxxx xxxxxxxxxxx xxx. Xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx x.xxx xXx xxx Xxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xxx xxx Xxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxx xxxxxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx.

Xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxx xx Xxxxx xxx x.xxx XXX xxx Xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxx xxxx Xxxxxxxxxxxxx xxx XXXx xxx Xxxxxxxxxxxxx xxxxxxx xx,xx XXXx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx x,xx XXX xxxxxxxxx.

Xxx Xxxxxx xxx x.xxx xXx xx xxxx xxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx x.xxx xXx xxxxxxxxxxx. Xxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: "xxxxxxxxxxxxx Xxxxxxxx x.xxx xXx x x,xxxx xxxxxXx x xxx,xx XXX xxxxxxx xxxxxxxxxx xx x XXx xx,xx XXX x xxx,xx XXX

Xxxx xxx xx Xxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxx. xxxxxxxxxxxxxx Xxxxxxxxxx:

xxxxxxxxxxxxxxxxxx Xxxxx

xxxxxxxxxxxxxx Xxxxxxxxxx

xxxxxxXxxxxxxx

xxxxxxXXx: xxx xXx x x,xx XXXxxXx

xxxxxxXXx: xxx xXx x x,xxxx XXXxxXx

xxxxxxxxxx xx x XXx

xxxxxx

xxx,xx XXX

xx,xx XXX

xxxxxxxx,xx XXX

xxxxxx

xx,xx XXX

xxxxxx

xxxxxxxx,xx XXX

Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxx:

x. Xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxx:
Xx xxxx xxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxx xxx XXX x Xxxxxxxxxxxx xx XXX x Xxxxxxxxxxxxx xxxxxxx xx XXX x xxx XXX
Xx xxxx xxxxxxxxxxx Xxxxxxxxxx: x.xxx xXx
Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx x,xxxx XXXxxXx

x. Xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx:
Xxxxxxxxxxxxxxxxxxx: x,xxxx XXXxxXx

x. Xxxxxxxxxxxxxxxxxxxxx:
Xxxxxxxxxx Xxxx: x,xxxx XXXxxXx

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x,xx XXXxxXx xxxx xx xxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxx Xxxxxxx xxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xx xxxxxx Xxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxx xxx x,xx XxXxxXx xxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Einnahmen-Überschussrechnung

Xxxxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxx. Xxx XxxX xxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxx xxx Xxxxxx xxxxx xxxxxx xxx xxx.xxx XXX xx Xxxxxxxxxxxx xxx xxx xxx XXx. Xxx XxxX xxx xxx xxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxx. Xxxx xxx Xxxxxxxx, xxx xxxx x xxxxx xxx xxxxxxxxxxxxxx x xxx xxxxxxxx Xxxxxx XxxX xxxx xxxxxxxx xxxx.

Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx ......
Xxxxxxxxxxxxxxxxx		Xxxxxxxxxxxxxxxx
Xxxxxxxxxx xxx Xxxxxxxxxxxxxx: xxx Xxxxxxxxxxx: xx,xx Xxxx xxx Xxxxxxxxxxxxxxx: xx,xx Xxxx xxx Xxxxxxx: xx,xx Xxxx Xxxxxxxxxxxx XXx xxx Xxxxxxxxxxxxx: Xxxxxxxx: ........ xXx x xx,xx Xxxx xx Xxxxxxxxxxxxxx: ....... xXx x ........ Xxxx xxx x Xxxxxxxxxxxx XXx xxx Xxxxxxxxxxxxxx Xxx Xxxxxxxxx xxxxxxxxxx XXx. xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx	xxxxxx ......... XXX x ......... XXX x ......... XXX x ......... XXX x ......... XXX x ......... XXX x ......... XXX x ......... XXX	Xxxxxxxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxx xx x Xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxx xxxxx XXx.x Xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxx XXx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx XXx xxx Xxxxxxxxxxxxxx Xx xxx Xxxxxxxxx xxxxxxxx XXx	........ XXX x ........ XXX x ........ XXX x ........ XXX x ........ XXX x ........ XXX x ........ XXX x ........ XXX x ........ XXX x ........ XXX x ........ XXX
Xxxxxxxxxxxxxxxxx	x ......... XXX	Xxxxxxxxxxxxxxxx	x ........ XXX
Xxxxxx x Xxxxxxx	......... XXX	xxxxxx	xxxxxx

xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx

xxx Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx

XXXXXXX:
Xx Xxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx:
x XxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxx xXXXx
x XxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxx xxx Xxxxxxx x Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXx

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xx.xxx XXX xx Xxxx xxxxxxxx, xxx xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxx "Xxxxxx XxxX" xxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxx. xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxx XxxX.

3. Einkommensteuererklärung

Xxx xxxxxxx xxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx XxxX xxxxxxxxxx xxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx xxx Xxxxxx X xxxxxxx.

Xxxxx Xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx, x.x. Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx xxxx xxx xx.xxx XXX xxxxxxxx, xxxxxxxx xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx x Xxxxxx XxxX xxxxx xxxxxxxx xxxxxxxxxx.xxxxxxXxxxxxxx xxxxxxx Xxx xxxx xxxx xxxxxxxxxxxx Xxxxxx XxxX xxxxxxxxxx, xxx Xxx xxxx xxxxxxxx xxxxxxx:

Xxxxxxxx: Xxxxxxxxxxxx Xxxxxx XxxX xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx
Xxxxxxxx: Xxxxxxxxxxxx Xxxxxx XxxX xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx

Xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx XxxX xxx xxxx xx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxx xxxx, xx xxx xxxxxxxxxxxx Xxxxxx XxxX xxxx xxxxxxxxxxxxxxx xxxx.

Xx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxx XxxX xxxxxxxxxx. Xxxx xxx Xxxxx xxxxxxxxxxxxx xxx xxxxxxx "Xxxxxxxxxx" xxxxxxx xxxx xxxxxx, xxxxxxx xxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX:
Xxxx xxxxxxx Xxx xxx "Xxxxxx XXX" xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx:
x Xxxxxxxx Xxxxxx XXX xxx Xxxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxx Xxxxxx XxxX
x Xxxx Xxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxx XxxX xxxx xxxxxxxxx, xxxxxx Xxx xxxx xxxx xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx XxxX: xxxxxxxxxxxx XxxXxxxxxx

Pflicht zur elektronischen Abgabe der Steuererklärung

Xxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx, xxxxxxx xx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxxxxx
Xxxx Xxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxxxxxxxx xxxxxx Xxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx. Xxx "Xxxxxx XxxX" xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx Xxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxx x xxxxxxxx xxxx xxx Xxxx xxxx xxx xx Xxx. x XXxXx.
Xxxxxxxxxxxxxxxxxxxxxx
Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x XXxX, xx xx Xxx. xx XXxXx.
Xxxxxxxxxxxxxxxxxxxxxxx
Xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx xxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx xxx xxx Xxxx x XxxXxXx.
Xxxxxxxxxxxxxxxxxxxxxxxxx
Xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. xx XXx.

Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xx XxxxxxXxxxxxxXxxxxx xxxxx xxxxx:xxxxx.xxxxxx.xxxxxxxxxxxxxxxx. Xx xxx xx xxxxxxxxx, xxx Xxxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx XXX xxxxxxxx xxx xx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xXxxXxx. Xxxxxxx xxx xx.xx.xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxx xxx xxx xx. Xxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxxxx XxxxxxxxxxxxxXxxxxxxx xxxxxxx Xxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx.

Pflicht zur elektronischen Abgabe der Steuererklärung kann unzumutbar sein

Xxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xXxxxxx, Xxxxxx XxxXx xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx xx Xxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx xx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxx xxxxx xxx xxxx xxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx xxx xxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx, xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx xx Xxxxxxxxxx xxx xx.xxx XXX xxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xx xxxxxx Xxxx xxx xxx XXX xxx xxxxx Xxxxxxxxx xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

XXXXXXX xxx xxx XXX xxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx, xxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxx X xxxxxxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxx xxx XXX xxxx xxxxxxxxx "xxx" xxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxx xxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxx XxxX xxxx xxx xxxxx Xxxxxx. Xxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx Xxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx XXx.

Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxx XxxX, xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xx Xxxxxxxx. Xx xxx Xxxx xxxx xxxxxx xxx Xxxxxx xx. xx.xxx XXX xxx xxx Xxxxxx xx. xxx XXX. Xxxx xxxx xxxxxxxxxx xxx XxxX xxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxx xxx, xxxx xxx xxx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx XxXxxxxx xxxxxx xxxxxxxxx xxxx xxx x.xxx XXX xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx XXX xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxx xx, xxxx xxx Xxxxx xxxxx Xxxxxx. Xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXxX x.X.x. xx xxx Xxx. x XX"x.
Xxxxxxxxxxx: Xx xxx xx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx. Xxxxx Xxxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxx xxxxx "XxxxxxxxxxxXxxxxx xxxx xx xx Xxx. x Xxxx x XXxX x.X.x. xx xxx Xxx. x XX" xxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxxxx: Xxxx Xxxxxxxxxx xxx XXX xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxx xxxxxx, xxx Xxxxxx xxxx xxxx xxxxx Xxxx xxx xxxxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxxxxxxxxx"Xxx xxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx ...",xxxxxxxxxxxxx xxx "Xxx xxxxx xx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx ...".

XXXXXXXXX:xxxxxxXx xxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxx xxx xxxx xxx XXX xxxxxxxxxxx, xxxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxx, xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxx XXXxXxxxxxxx xxxxxxxx xxxx, xxx Xxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXXXxxxxxxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxx: Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx: Xx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

Einkommensteuer-Vorauszahlungen

Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxxxxxxx xxx xx. Xxxxx, xx. Xxxx, xx. Xxxxxxxxx xxx xx. Xxxxxxxx xxxxx Xxxxxx xx xxxxxx. Xxx xx Xxxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxxx, xxxx xxx xx Xxxxxxxxxxxx xxxxxxxxxx xxx XXX xxx xxxxxxxxxx xxx XXX xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx.X. xxxxx Xxxxxxx xxx Xxxxxxx, xxxxxxx Xxx xxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx.

Vereinfachung für Betreiber kleinerer Anlagen

XXXXXXX xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxx xxxxxx: Xxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx Xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxx. Xxx Xxxxxxx xxxx xx xxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, X X x x X xxxxxxxxxxxxx :xxxx. Xxxxxxxx Xxx xxxxxx xxx Xxxxxxxx xx Xxxx xxxxxx Xxxxxxxxx.

4. Abschreibungen

Xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx x.x. Xxxxxxxxxxxxxx xxx Xxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xx xxxxxxxxxx xxx:

Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxx.
Xxxxxxxxxxxxxxxxxx, xxx xx xxx Xxxx xxxxxxxxxx xxxx xx. X. xx xxx Xxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx XxxxxxxXxxxxxxxxxxxx, xxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxx xxx Xxxxxxxxxxxxxx x xxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx xxxx xxxxxx Xxxxx xx.

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxx xxxx Xxxxxxxxx, XxXx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xx xxxxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx.

a) Lineare Abschreibung

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxx XxXxXxxxxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxxxx. Xxxx xxx xxxx XxX xxx x x xxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xx xxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxx xxxxxxxxxxx xxx, xxxxx xxxx Xxxxxxxxxx xx x.x.xxxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx.
Xx xxx xxxxxx x Xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxx xxxxxx, xxxxxx xxxx Xxxxxx xxx x Xxxxxx xxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxx xxx xxx xxxxxxx XxX xxx xx xxxxxxxxx, xxxxx xxx xxxxxxxxxx xx x xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x XXxXx. Xxx xxxxxx x xxxxx x x x xxxx xxxxxxx XxX xxx x,xx x xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx. x,xx x xxx Xxxxxxxxxxxxxx.

b) Degressive Abschreibung

Xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx, xxx xxxx Xxxxxxxx xxx Xxxxx xxxxxxxx xxx xxx. xxxxxxxxxx xxxx. Xxxxx xxx xxxxxxxxxx XxX xxxxxxxxx xxx, xxxx xxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xx Xxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx. Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx XxX xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx x xxxxxx x xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx x Xxx. x XXxXx.

Xx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx:

Xxxxxxxxxxx xx xxx x.x.xxxx:
Xxxxx xxxxxxxxxx XxX xxxx xxxxxx xxxx xxxxx: xxxxxxxxxx Xxxxxxxxxxx xxxx xxx x. XxxxxxxXxxxxxxxxxxxxxxxxx
Xxxxxxxxxxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx:
xx x xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx XxX. Xxx xxxxxx: Xxx xxxxxxxxxx XxX xxxxxxxx xxxxxxxxxx xx,x x xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx xx xxx xxxxxxxxx Xxxxxx xx,x x xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx.
Xxxxxxxxxxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx:
Xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxx xx Xxx. xxx XXxX xxxxx.
Xxxxxxxxxxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx:
xx x xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx XxX. Xxx xxxxxx: Xxx xxxxxxxxxx XxX xxxxxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx xx xxx xxxxxxxxx Xxxxxx xx x xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx.
Xxxxxxxxxxx xxx xxx x.x.xxxx:
xx x xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxx XxX. Xxx xxxxxx: Xxx xxxxxxxxxx XxX xxxxxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx xx xxx xxxxxxxxx Xxxxxx xx x xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx.

XXXXXXX: Xx xxx Xxxxxx xxxx xxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx x,x xxxxxxxxxxxxxxxxx xxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx XxXx xxx xxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxx, xxxxxxxxx xxx xxx x,xxxxxxx xxx xxxxxxxx XxX, xxxxxxxxxxxxx xxxxxx xx. XxxxxxxXxxxxxxxxxxxxxxxxx.

Xxx xxxx xxx xxxxxxxxxx XxX xxxxxxxxxx

Xxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxx. Xxx xxxxxxx XxX xxxxxxxx xxxx x x xxx Xxxx. Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxx xxxxxxxxxx XxX xx x xxx Xxxxxxxxxxxxxx, xxx. xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx XxX. Xxxxxx xxx Xxxxxx xx.xxx XXX, xxxxxxxx xxx xxxxxxxxxx XxX

xx x. Xxxx: xx.xxx XXX x xx x x x.xxx XXX, xxxxxx xxx. xx,x x, xxxxxx x.xxx XXX.

Xxxxx xxx Xxxxxx xx Xxxx xxxxxx xxxxxxxx xxxxx, xxxxxxxx xxx xxxxxxxxxxxxx XxX: x.xxx XXX x xxxx x x.xxx XXX.

xx x. Xxxx: xx.xxx XXX x xx x x x.xxx XXX. xxxxxx xxx. xx,x x, xxxxxx x.xxx XXX.
xx x. Xxxx: xx.xxx XXX x xx x x x.xxx XXX. xxxxxx xxx. xx,x x, xxxxxx x.xxx XXX.
xx x. Xxxx: xx.xxx XXX x xx x x x.xxx XXX. xxxxxx xxx. xx,x x, xxxxxx x.xxx XXX.
xx x. Xxxx: xx.xxx XXX x xx x x x.xxx XXX. xxxxxx xxx. xx,x x, xxxxxx x.xxx XXX.
xx x. Xxxx: xx.xxx XXX x xx x x x.xxx XXX xxx.

c) Besonderheiten zur linearen und degressiven AfA

Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx
Xx Xxxxxxxx xxxxxxx xxx xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxx xxxx xxxxxxxxx xxxxxx xX x.x Xxx. x XXxXx.
Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx
Xxxxx Xxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX Xxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xx xxxxxxxxx!x, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx.
xxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxx XxX
Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx XxX xxxxxxx xxxx xxx xxx Xxxxxx xxx xxxxxxxx XxX, xxxx xxx xxxxxxxxx xxx xxxxxxxx XxX xx Xxxxxxxx xxxxxx: Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.
Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx
Xxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxxx x xx Xxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx XxX xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xX x.x Xxx. x XXxXx.
Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx
Xxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx, xxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xx xxxx xxx xxxxxxx XxX, xxxxxxxxxx XxX xxx XxxxxxxXxX xxxxxx Xxxxxxxxxxx: Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx
Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx x Xxxxxx xxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx xxx xxxxxxx XxX xxx xx xxxxxxxxx, xxxxx xxx xxxxxxxxxx xx x xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx xxxxxx. Xxx xxxxxx x xxxxx x x x xxxx xxxxxxx XxX xxx x,xx x xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx. x,xx x xxx Xxxxxxxxxxxxxx. Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx. Xxxxx xxxx xx xxx x. Xxxx xxx xxxx xxx xxx xxxxxxxxxx xxxxxxx XxX xxxxxxxxx xxxxxx, xxx xxxxxxxxxx XxX xxx xxxxxx xxxxx xxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxxxxxxxxxxx xxxx xx x.x.xxxx xx Xxxxxxx xxxxxxxx xxx xxxxxx xx.xxx XXX. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx.

Xxxx

x. Xxxxxxxxxxx

Xxxxxxx XxX

Xxxxxxxxxx XxX
xxxx. xx xx

Xxxxxxxxxxxx

Xxxxxxxxxx XxX

xxx xxxxxxxxx xxx xxxxxxxx XxX

xxxx xxxxxxx

xxxx

xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx

xxxxxxxxxxxx xxx XXX

x.xxx XXX

x.xxx XXX
x.xxx XXX

x.xxx XXX

xxxxxxxxxxxx xxx XXX

x.xxx XXX

x.xxx XXX

xxx XXX

x.xxx XXX

xx.xxx XXX

x.xxx XXX

x.xxx XXX

x.xxx XXX

xxxxxx xxxxxx xxxxxxxxxxxx x XXX

x.xxx XXX

x.xxxXXX

xxxxxxxxxxxx xxx XXX

xxxxxxxxxxxx xxx XXX

xxxxxx xxx XXX

xxxxxxxxxxxx xxx XXX

Xx Xxxxx xxxx xx. Xxxxx xxxxxx xxx xxxxxxxx xxxxxxxxxxx XxX xxx Xxxxxxxxxxxxxxxxxxx x.xxx XXX xxxxxxxx xxx xxxxx xxxxx xxx Xxxxxx xxx xxxxxxxx XxX xxx x.xxx XXX xxxxxx. Xxxxx xxxx xxx Xxxxxxxx xxx x.xxx XXX xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xx Xxxxx xxxxxxxx xxx xxx Xxxx xxxx xxxxxxx XxX xxx xxx XXX xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx XxX xxxxxxxxxxxx xxxxxx, xxx xx xxx xxxxxx xxxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx.
Xxxxxxxx:
Xxxx Xxxxxxxxxxxxxxxxx xxxx xx x.x.xxxx xx Xxxxxxx xxxxxxxx xxx xxxxxx xx.xxx XXX. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx.

Xxxx

x. Xxxxxxxxxxx

Xxxxxxx XxX

Xxxxxxxxxx XxX

xxxx. xx,x xx

Xxxxxxxxxxxx

xxxx xxxxxxx

xxxx

xxxx
...

xxx XXX

x.xxx XXX

x.xxx XXX
...

x.xxx XXX

x.xxx XXX
...

xx.xxx XXX

xx.xxx XXX
...

5. Sonderabschreibung

Xxxxxxx Xxx, xxxx Xxx xxxxxxxxxxx xx xxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx Xx, Xxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxx x xxx xxxxx Xxxx Xxxxxxxxxxxxxxx x xx Xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx x xxx xXxxxxxxXxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxx XxxxxxxXxX xxxxxxxx xx xxxxxx Xxxx xxxx xxxx Xxxxxxxx xx xxxxxx xxx xx xxx xxxx xxxxxxxxx Xxxxxx xx Xxxxxxxx xxxxxx. Xxx XxxxxxxXxX xxxxxx xxxxx xxx xxxxxxxxxxxx, xxxxxxx xxxxx xx xxxxxx Xxxxx x xxxxxxxxxxxxx xx xxxxxxx Xxxxx Xxxx Xxxxxx xx Xxxxxxx xxxxxxxx xxxxx xxx xx Xxx. x XXxXx.

Xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xx Xxx. x XXxXx:

Xxx Xxxxxxx "Xxxxxxxxxxx" xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxxxx xxxx xxx xxx.xxx XXX Xxxxxx xxxxxxx xxxxx. Xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxx xx xxxxxxx xxxxx xxxx.
Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxx xxxxxx, xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x xxx x XXxX xxxxxxxx xxx xxxxxxxxx xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx, x. x. xx xxxxxxxxxx xx x, xxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxx Xxxxxxxxxx xxx xxx XXX Xxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx "xxxxxxx Xxxxxxx" xxxxxxxxx xxx xxx xxxxx Xxxxxx xxx xxxx xxx xx x xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.
Xxx Xxxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx: "Xxxx Xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xx xxxx xxx xx x xxxx xxxxxxx Xxxxxx xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx" xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.
Xxx Xxxxxx: "Xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx xx XXxX, xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx." Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxx. Xxxx xxx Xxxxx xxx Xxxxxxx xxxxx xx xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxx" xx. Xxx xxxxxxxx "Xxxxx" xxx xxxxxxxxx xxxxxx Xxxxxxx xX x.x Xxx. x Xxxx x XXxX xxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Wie erfolgt die weitere Abschreibung nach Inanspruchnahme der Sonderabschreibung?

Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxx xxxx Xxxxxxxx xxxxxxxxx xxx xxxxxx x Xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxx XxxxxxxXxX xxxxxx xxxxx xxx xxxxxxxxxxxx, xxxxxxx xxxxx xx xxxxxx Xxxxx x xxxxxxxxxxxxx xx xxxxxxx Xxxxx Xxxx Xxxxxx xx Xxxxxxx xxxxxxxx xxxxx. Xxx Xxxxx xxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxxx.

Xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxXxX xxxxx xxxx xxx x. Xxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x XXxXx.

Xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx x xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxx x Xxxxxx xxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx xxx xxxxxxx XxX xxx xx xxxxxxxxx, xxxxx xxx xxxxxxxxxx xx x xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx xxxxxx. Xxx xxxxxx x xxxxx x x x xxxx xxxxxxx XxX xxx x,xx x xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx. x,xx x xxx Xxxxxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxxxxxxxxxxx xxxx xx xx.x.xxxx xx Xxxxxxx xxxxxxxx xxx xxxxxx xx.xxx XXX xxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx. Xxx Xxxxxx xxxx xxxxxx xxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxx

Xxxxxxx Xxxxxxxxxxxx xxxx

Xxxxxxxxxxxxxxxxxx xxxx xxx xx

Xxxxxxx Xxxxxxxxxxxx xxxx

xx.xxx XXX

.x. x.xxx XXX

Xxxxxxxx xxxx xxx x. Xxxx xxx x xxx XXx

xxxxxx xx xxxxxxxxx xxx xx Xxxxx
Xxxx xxxxxxx Xxxxxxxxxxxx xx xxxx xx. Xxxxx

x xx.xxx XXX

xxxxxx

xxx XXX

Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx x Xxxxx xxxxxxxxx xxxxx, xxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxx Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx x. Xxxx xxx xxxxxxxxxx XxX xxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxxx xxxx xxxx xxx x. Xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx xxxxxx x xxx xxxx xxxxxx xX xx Xxx. xx Xxxx x xxx x XXxXx.

Xx Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx XxX xxxx xxxxxx Xxxxxxxx: Xxxx xxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxxxxx xx xxxxxxxxx. Xxx xxxxxxxxxx XxX xxx xxxxxx xxxxx xxxx xxxxxxxxx xxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxxxxxxxxxxx xxxx xx xx.x.xxxx xx Xxxxxxx xxxxxxxx xxx xxxxxx xx.xxx XXX. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx. Xxx Xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx x Xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx	xx.xxx XXX .x. x.xxx XXX .x. x.xxx XXX
Xxxxxxxx xxx x.x.xxxx Xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx,x x xxx Xxxxxxxxxxx	x xx.xxx XXX .x. x.xxx XXX
Xxxxxxxx xxx x.x.xxxx Xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx,x x xxx Xxxxxxxxxxx	x xx.xxx XXX .x. x.xxx XXX
Xxxxxxxx xxx x.x.xxxx Xxxxxxxxxx Xxxxxxxxxxxx xxxx	x xx.xxx XXX .x. x.xxx XXX
Xxxxxxxx xxx x.x.xxxx Xxxxxxxxxx Xxxxxxxxxxxx xxxx	x xx.xxx XXX .x. x.xxx XXX
Xxxxxxxx xxx x.x.xxxx xxxxx xxx x. Xxxxx xxxxxxxxx xxxxxxxxxx XxX xxxxxxxx. Xxxxxxxxxx: xxxxxxx XxX xxxxx xx Xxxxx xx. xxx xx. Xxxxx	x xx.xxx XXX xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxx XXX

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.

6. Investitionsabzugsbetrag

Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx xx xxx Xxxxxxxxx, xx xxx Xxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx, x. X. Xxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx xxx Xxxx xxx., xxx xxx xxxx xxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxx x xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxx xxx xx
xx x xxxx xxxx: xx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx, xxxxxxxxxx xxx.xxx XXX.

XXXXXXXXX: Xxxxxx Xxx xxxxxx Xxxxxx xx xxx "Xxxxxx XXX"xxxxxxxxx. Xx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx Xxxxxxx. Xxxxxx Xxxxxxx xxxxxxxxxxx Xxx xx xxx "Xxxxxx X". Xxx xx Xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxx.

Xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx:

Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xx xxxx Xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xx Xxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxx. Xxxx xxxxxx xxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxx xxxx Xxxxx xxxxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx xx x xxxx xxxx: xx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxx xxx xx xxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx.xxx XXX xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxx xxxxxx xxxx xxxxxxx.
Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. xxx XXxX xx Xxxxxxxx xxxxxx xx xxxxxxx.
Xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx xx XXxXXx. Xxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx.
Xxx Xxxxxx xxxx xx Xxxxxxxxxxxx xxx.xxx XXX xxxxx xxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxx Xxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxx xx xxx Xxxx, xx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxxx xxxxxxxx.

XXXXXXX: Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx, x.x. xx xxxxxxxxxx xx x, xxxxxxxxxxx xxxxxxx xxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxx xxxx, xxxx xxx xxxxxxxx Xxxxx xx xxxx xxx xx Xxxxxxx xxxxxx xxxxxxxxxx xxxxx Xxxx xxx xxx Xxxxxx xxxxxx xxxxxxxxxxx: "Xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx xx XXxX, xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx." Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxx. Xxxx xxx Xxxxx xxx Xxxxxxx xxxxx xx xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxx" xx. Xxx xxxxxxxx "Xxxxx" xxx xxxxxxxxx xxxxxx Xxxxxxx xX x.x Xxx. x Xxxx x XXxX xxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

7. Häusliches Arbeitszimmer

Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx x.xxx XXX xxxxxxx xx xxxxxx, xxxx "xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx" xxx x Xxx. x Xx. xx XXxXx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxxxxxxXx xxxx.

XXXX: Xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxx. Xxx "Xxxxxxxxxxxxxxxx" xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx, xxxxxx xxx Xxxx xx xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxx. Xxx xxx xxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx.

8. Dachintegrierte Fotovoltaikanlage: Separate Abschreibung möglich

Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxx xxx Xxxx xxxxxxxxxx xXxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxxxx xxxx.

Xx xxxxxxx Xxxx xxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xx xxx Xxxx xxxxxxxxxx xxxx, x.X. xx xxx Xxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxx. xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxx, xxxxx xxx xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxx. Xxx xxxx xxxxx Xxxxxxx xxxxxxxxxx xx xxxxxxxxxx

Xxxx xxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx, xxxxxxx x xxxxxx xxx Xxxxxxxxxxxxxx x xxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxxxx xx Xxxxxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx xXxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxxx.

Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx, xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx "Xxxxxxxxxxxxxx" xxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx. xxxxxxxxxxx xxxx.
Xxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.
Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxx xxx xxxxxxxxxx XxX xxxxxxxx.
Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx.
Xxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxx Xxxx xxx Xxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxx xxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx xXxxXxx. XxxxxxXxxxxxxxxxxx, Xxxx xxxxx.

Xxx XXX Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx:

"Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx xxx xxx Xxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxx xx Xxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx XxX xxx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx."

XXXXXXX: Xxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx x xxx xxxx Xxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxx xxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx XXX Xxxxxxxxx xxx x.x.xxxx, X xxxx x xxxxxxxxx x Xx xxxx.

Xxx XxxxxxxxXxxxxx, xxx xxx xxx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xx xxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx, xxx xxx XXX Xxxxxxxxx xxxxxxxxxxxx: Xxxxx xxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx. xxx Xxxxxxxxx xxx, xxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xx xx Xxx. x XXX, xxxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xx Xxx. x X. x XXX, xxxx xxx xxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxx xxx xxxx xxxxx xxx xxx Xxxxx xxx Xxxxx xxxx xxxxxxxxx xxx. Xxxx xxxx xxx Xxxxxxxxx xxx xx xx XXX xxxxxx xxx xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxx xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx.

9. Dachsanierung und Neueindeckung vor Installation der Anlage

Xx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxx xxxxxxxx xxx, xxxxxx xxxx xxx Xxxxxxxxx xxxxxx x xxx Xxxx x xxxx xxxxxxxxxx xx Xxxxx xxxxxx. Xx xxxxxx Xxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, x. X. Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxx xxx xxxxxxxx x xxx xxx Xxxxxxxx xxxxx xxxxxx Xxxxxx xxxxxx xxxxx xxxx Xxxxxxxx xxx. Xxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxxxxxx

XXXXXXXXX: Xxxxx xx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxx, xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxx Xxxxxx xxx xxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxx: Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx Xxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

xxx Xxx Xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxx xxxxx xxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx, xxx.x.

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx.
Xxx Xxxxxx xxx. xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxx, xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxx.
Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xx xx Xxxxx xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx xxx Xxxxxxx x xxxxxxxx xxx xx Xxxxx x xxxxxxxx. Xxxx xxxxxx xxxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx.
Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxx x Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx.
Xxxx xxxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxx xxxx xxxxxxxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx.

XXXXXXX: Xxxxx xxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx xx xxxxxx Xxxxx xxxxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxx xxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx.

xxx Xxxx xxxxx Xxxxxx xxx XXX xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx. X. xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xxx xxxx xxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxx xxx xxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxx xxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxxx.
Xx xxx xxxx xxxxx xxxxxxxx, xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx. Xxx Xxxx xxxxxx xxxx xxxx, xxxx xx xxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx Xxxxxxxx, xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xx xxxxxxxxx.
Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxx Xxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx xxxx, xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxx. Xxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xx Xxxxxxxx xxx xxxx XXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxx, xxxxx xxxxxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxxx xxxxxx: Xxx Xxxxxx xxx x.xxx XXX xxxxxx xxx xx x, xxxxxxxxxx x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxx xx x xx Xxxxxxxxx xxx Xxxxxxxxxx x xx, xxx Xxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxx XXX xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxxx, xxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxx. Xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxx xxxx xxxxx xxxx xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx x xxxxx xxx xxx xxx Xxxxxxxxxxxx x xxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

10. Anlage auf Gebäude: Keine Zurechnung der Gebäude-Herstellungskosten

Xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx, xxxx xxxxxxx xxx Xxxxxxx xxxxxxxxx, xxxx Xxxxx xxxxxx, xxx Xxxxxxxx xxxxxxxx xxx. Xxxx xxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxx "Xxxxxxxxxxx" xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx xxx xxx. xxxxx xxx XxX xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxx, XXxXx. xxxx XX X. xxx, xxx xxx xxxx.

XXXX xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xXxxxx, Xxxxxxx, Xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx Xxxxxxx xXxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxx xxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xx Xxxx xxx XxX xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxx, XXxXx. xxxx XX X. xxxx xxxxxx XX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxx. Xxxxxxx xxxxx xxx Xxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxx xxx Xxxxxxxxx x xxxxxxxx xxx xxxxxxxx Xxxxxxx. Xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx, xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxx xxxxx xx Xxxx xxx xxx. Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx XXXxXxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxx: Xxxx xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx Xxxx xxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxx xxxxxx.

11. Vermietung: Keine Infizierung der Vermietungseinkünfte - oder?

Xxxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx, xxx Xxx xxxxxx xxxxxxxxx xxxxx, xx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxxx xxxxx Xxxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxxxx.

Xxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx" xx xxxxxxxxxx.
Xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx".

Xxxx Xxxxxxx: Xxx Xxxxxxx xxxx xxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxx XxXx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx Xxx xxxx xxx xxxxxxxxxxxxx Xxxxx xx.

Xxxxx xxx xxx xxx Xxxxxx xxxxxxxx Xxxxx xxx xxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxx xxxx, xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxx xx xxxx xxxxx xx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx, xxxx xxx Xxx xx xxx Xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xXxxxxx. xx Xxx. x XXxXx.

12. Gesellschaften und Gemeinschaften: Problem der Abfärbung

Xxxx xxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxx Xxxxxxxx xxxxxxx, xxxx xx xx xxxxx "xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx" xxx Xxxxxxxxx xxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx.xxxxxxXxx Xxxxxxx xxx xxx. Xxxxxxxxxxx xxxxxxxxxxXxxxxxxxxx xxxxx xxx XXX Xxxxxxxxx xxx xxxxx Xxxxxxxx xXxxxxxxxxx xxx x.x.xxxx, X xxxx X x xxx x Xx xxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xXXX, XX, XxXx xxx, xxxx xx xxxx xxx xxx Xxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xx xxxxxx xxxx x xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxx x xxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX, xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx.

Xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxxxx xxxxx xxxxx xxx Xxxxxx.

XXXXX: Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xx xxx xxxxx xxxxxxxxxx, xxxx xxxxxxxx xxxxxxxxxx xxxx XxX xxxxxxxxxx xxxxx, xxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx XxX xxxxxxxxxxx xxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx, xxxxxxxxxx xxxxxxxxxxxx XxX Xxxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxx xxxxxxxxxxxx.

Mitunternehmerschaften mit anderen Einkünften

Xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx, xxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX Xxxxxxxxx xxxxxx.

Xx Xxxxx xxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx: Xxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx.X. Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xx.X. xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxxxx xxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx xx.xxx XXX xxxxxxxx xXXXxXxxxxxxxx.x.xxxx, XXXX X xxxx, XXXX X xxxxx, XXXX X xxxxxx.

Steuerfalle vermeiden

Xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxXxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

Xxxxx xxxxxxx xxxx xxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxxxxx Xxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Entsteht Gewerbesteuer?

Xxxxxxxxxxx Xxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxx xxx Xxxxxx xxxxxxxxxx. Xxxx: Xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxx, xxxx xx xxxxxxxxxx Xxxxxxx xxxxxx xxx xx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxx xxxxxx: Xxxx xxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxxxx Xxxxxxxxxxxxx. Xx Xxxxxxxxx:

Xxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxx: Xxxx xx x Xx. x Xxxx x XxxXxX xxxxxx xxx "xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx", xxx xxxxxx xxxx Xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxx: xxxxxxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxx xxxxx xxxxxxx xxxx, xxxxxxx xx xxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx x xxx xxxx xxxxx xxxxxxxx x xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxx. Xxxx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx.

Xxx xx Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxx Xxxxxxxxxxxxx xxx: Xx xxxx xxx Xxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx x Xx. xx XXXx xxx xxx Xxxxxxx xxx XxXxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxx xxxx xxx xx Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxx xxxxxxxxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx x Xx. x Xxxxxx x xxx x, xx xx XxxXxXx. Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXxxxxx xxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xx.x.xxxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxxx:

Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxx xXxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxx Xxxx xxxxxxxxxx.
Xx Xxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxx xxx xxxXxxxxxxxXxxxxx xxxxxxxxxxxxx.
Xxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx x Xx. xx XXX xxxx Xxxxxxxxxxx, Xxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx
x Xx. xx XXX xxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxx xxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxxx "xxxxxxxxxxxxx" Xxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxx xxx xx x Xx. xx XXX xxxxxxxxx xxxx.
Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxx Xxxxx xxxxxx xxxxxxxxx xx xxx Xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxxx xxxxxxx, xx xxxxx xxxx Xxxxxxxxxxxxxxx xxx.
Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx "Xxxxxxxxxxxxxxxx" xxxx xxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxx.

13. Betrieb und Fotovoltaikanlage: Zwei eigenständige Gewerbebetriebe

Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXXX Xxxxxxxx xxx xx.xx.xxxx, X xxxxxxxxxXx xxxxxx.

Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xx xxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx. Xx xxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxxxx xxxxxxxx xxxx xxxxxxxxx. Xxx xxxxxxxxxx Xxxxx xxx xxxxxx xxxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxx xxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx, Xxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxxxx xxxxxxxx xxxx xxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx Xxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xx xxx Xxxxx xxxxxxx xxxx, xxxx xxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxx xxxxx.

Xxxxxx xxxxx xxx Xxxx, xxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxx, x.X. xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Xxxx xxx Xxxxxxxxxxxx xxx Xxxxx, xx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx, xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxxx xx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx. Xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx. Xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx. Xx xxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx.

Xxx xxxxxxxxxxxxxxx xxx. xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxx xxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx xxx. Xxxxxxxx xx xxxxx xxxxxxx Xxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx xxxx.

Xxx XX Xxxxxxxxx xxx xxx xxx Xxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxx XX xxxxxxx xx xxxx xxxx xx xxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xXX Xxxxxxxxx xxx x.xx.xxxx, x X xxxxxxxx.

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

Xxxx xxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxxx xXXX Xxxxxxxx xxx xx.xx.xxxx, X xxxxxxxxxXx xxxxxx.

XXXXXXX xxxxxx xxx xxx. "Xxxxxxxxxxxxxxxxxx xxxx", xxxx xxxxxxxxxxxx xx xxx x.x.xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xx xx XX xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxx x Xx. xx xxx xx xx Xxx. x Xxxx x XxxXxXx. Xxx xxxxxxxx, xxxx xxx xxxxxxxxx xxx xxx XXXxXxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx x Xxx. x XXXXx. Xxxxxxx xxxxxx xxxxx xxx.xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.

14. Ehegatten: Gesonderte und einheitliche Feststellung erforderlich?

Xxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxx xxx. Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xXxXx. Xxxx xxx xxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxx xxx XxX xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxx, xxx XXx. Xxxxxx xxxx xx xxx xxxxxxx Xxxxxxxx, xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxx XX xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx.

Xxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx. Xxxx xxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, x.x. xxxxx Xxxxxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx XxxxxxxxxxXxX, xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xXxxxxx xxx x.x.xxxx, XX X xxxxx.

Xxxxxxxxxxxxx xxx, xxxx xxx Xxx, xxx Xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx.
Xxx Xxxxxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxx. Xxxxxx xxxxxx Xxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxx xxxxxxxx xxxx.

Xxx Xxxxxx xxx xxxxxxxxxx, xx xx Xxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxx xxxxx. Xxxxx Xxxxxxxxxx xxx Xxxxxx XxxX xxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxx.

15. Nachträglich eingebaute Batteriespeicher

Xxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxx xxxxxx xx xxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxx x xxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxx x xxx xxx Xxxxx, xxx xxx Xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx.

Xxxxxxxxxxxxxxxx xxxx:

Xx xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxx xxx Xxxxxx xxx xx.x.xxxx xxx X xxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx "Xxxxxxxx" xxxx xxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xx xxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxxx xxx xxx xxxx xxxxx xxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx. Xxxx xxxx xxxxxx xxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx.

Xxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx", xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxXxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxx xxx.

Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxx xx x.x.xxxx xX X xxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xx xxx. Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxxx xxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxxx.

Xxxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx: Xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxxxx xxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx, xxx xxxxxxxxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx. Xxxxxxx xxxxxxxxxxx xxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx. Xxxx xxxx xx xxx xx xxx x xxxxxxxxxx xxxxxxxxx x Xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxx.xxxxxx

XXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx x. Xxxxx xxxx xx Xxxxxxx xxxxxxxx xxxx, xxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxx xxxxx xxxxx, xxxx xx xxxx xxxxxxxxxxx Xxxxxxx xxxx: Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxx xxxx xxxxx xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx. Xxxxx xxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx.xxxxxxXxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxx xxxx:

Xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xXxxxx Xxxxxxxx xxxxx xxxxxxxxxxx, xx xxx xx xxx xxx Xxxxxx xx,xx xxxxxx:xxxxxxxxxxxx

"Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxx xxx Xxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx.xxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx, x x. XX xxx. xxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxx xxxxxxx xx xxxxxx Xxxxxxx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxx, xxxx xx xxxx xxxxx Xxxxxxx xxxxxx xx xxxx xx xx xxx. xxxx xx xxxx xxxxx Xxxxxxx xxxxxx xxxxx xx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxx. Xxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xx xxxxxxxxx xXxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxx xxxxxxx xx xxxxxx Xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx.xxxxxx

Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx, x.x. XX xxx. xxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxx xxxx. xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx XxxxxXxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx."

16. Zeitgleich eingebaute Batteriespeicher

Xxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxxxx, xx xxxx Xxxxxxxxx:

Xxxxxxxxxxxxxxxx xxxx:

Xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxx xxx xx.x.xxxx, X xxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx x xxx xxxxx xxx Xxxxxxxxx x xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, xxxxxx xxxxx xxxxxxxxxx xx x xxxxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxx x xxxxxxxx. Xxxxxxxxxx xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxx x"xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx"x xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx, xxxxx Xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx xx. Xxxx xxxxxxxx xxxx xxx xx. Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx.

Xxxx xxxxxxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx XxxxxxXxxxxxxxxxxx. Xxxxxxxxx xx XxxxxxxxxxXxxxxxxxx xxxx xxxxxxxx: Xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxx xxxx xxxx xxxx xxx xxxxxxxx, xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxx xxxx Xxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxx. Xx xxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxxxxxx xxxxxxx xxx "XXxXxxxxxxx" xXX x Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx XXxXxxxxxx xXX x Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xx xxxx xxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxxxxxxxxxx, xxxx xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xx xxxx xxxxx x xxxx Xxxxxx xx Xxxxxxxxxxx x xxxxxx Xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx: Xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxxxx xxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

Xxx Xxxx: Xxx Xxxxxxxx X xxx X xxxxx xxx xxx Xxxx xxxxx Xxxxxxxxxx xx Xxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx xxxx xxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xx Xxxx xxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx, xxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx Xxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx.
Xxx XX xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxxxxxxxxxxx: Xxx Xxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxxx xxxxxxx xxx xxxx xxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx.
Xxxxxxxxxxx xxx Xxxxxxxx: Xxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxx xxxxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. xx Xxxxxxx xxxxxxxx xxxxxx xxx. Xx xxxx xxxxx Xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxx, xxxx xxx. xxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxxx Xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx, Xxxxxxxxxx xxxXxxxx xx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxx Xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxx xxxx xxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxx xx xxxxxxxxx xxx, xxxxxx xxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx. Xx Xxxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxxxx xxxx xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx x xxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxx, xxx xx xxxxxxx Xxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx, xxx xxxxxxxxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx. Xxxxxxx xxxxxxxxxxx xxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx.

XXXXXXXXX: Xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx xx xX xxxxxxx Xxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxx xxxx xxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx xxx x xxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxx x xxxxxxxx xxxxx xxxxxxx.

Xxxxxxxxxxxxxxxxxxx xxxx:

17. AKTUELL: Erleichterung bei der Steuererklärung für kleine Anlagen (bis 2021)

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxx Xxxxxxxxxx xx xxx Xxxxxx X xxxxxxx, xxxxxxxxxxx xxx Xxxxxx XxxX xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxxxxxxx xx, xxxx xxxxxxxxxxxx Xxxxxx XxxX xxxx Xxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx xxxx xxxxxxx xxxxx xxxx xxxxxxxxxx. Xxxxx xx xxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx xx xX, xxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx.X. Xxxxxxxx xxxxxxxxxxx xxxx xxx xxxx xxx xx. Xxxxxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx.
Xxx xxx Xxxxxxxx, xx xx xxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxx xx.X. Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxx xxx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx. X xx.x Xxxxxx x Xxxx x XXxXx.
Xxx Xxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx x,x xX, xxxx xxx xxxxxx Xxxxxxxxxxxxxxx x"Xxxx xxx Xxxxxxxxxxxxxxxxxxx"x xxxxxxxx xxxx.
Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx, xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxx Xxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxx.
Xxxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xx.X. xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx. Xxx xxx xxx Xxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx.
Xxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xx.X. xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxx xx.X. xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxx xxxx xx xxxxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxx xxxx xxxx Xxxxxx XxxX xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xXxxXxXxx xxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxx XxxXxXx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxx xx xxx Xxxxxx Xxxxxxxxx x Xxxxxxxxxxx xxxxx xxxxx "Xxxxxxx Xxxxxxxxxxxxx"x.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxx xxxxxxx. Xxxx xxx Xxxxxxxx xxxxxxxx, xxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxx xx xxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxx Xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxxxx xxxxxx xxx, xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxx xxx XXX xxxx xxxxxxxxxxx: Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxx xxxxxx, xxxx xxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xXxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxx Xxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xx xx xX xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxx x Xx. xx xxx xx xx Xxx. x Xxxx x XxxXxXx. Xxx xxxxxxxx, xxxx xxx xxxxxxxxx xxx xxx XXXxXxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx x Xxx. x XXXXx.

Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxx xxx xxx Xxxxxxxxxxxx!

18. AKTUELL: Ertragsteuerbefreiung (ab 2022) und Nullsteuersatz (ab 2023)

Xxxx xxxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xXxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx x"XxxxxxxxxxxxXxxxxxxxx"x. Xxxxx: Xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXX: Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx. Xx Xxxxxxxxx:

Xxxxxxxxxx xxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx x xxxxx xxx xxxxxxx xxxx xx xxx x.x.xxxx x xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxxxx xxxxxxxx.xxxxxxXxx xxxxx "XxxxxxxxxxxxXxxxxx" xxxxx xx xxxxx xxxx xx.xxxxxxXxxx xxxx Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx xx xXx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx xx xXx xx XxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxx xXx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxx xxx x.x.xxxxxxxxxxxxxxxxx xxxxxx.
Xxxxxxxxxxxx:xxxxxxXxxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx x.x.xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xx xxxx xx xxxx Xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxx xxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xx xxx xxx xxxxx Xxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx. Xxxx xxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx xx xxxxxxxx xx Xxxxxxxxxxxxxx xxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx: Xxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxx, xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xxx, xx xxxx xxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx: Xxxxxxxxxx, xxx Xxxxxx xxxx xxxxxxxxxxx xx x.x.xxxx xxxxxxxxx xxx. xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxx xxx Xxxxx x xxx Xxxxxxxx xxxxx x xxx xxxx xxxxxx, xxxx xxx Xxxxxx xxx xxx x.x.xxxx xxxxxxxx xxxxx.

Was gilt umsatzsteuerlich bei Mietmodellen?

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx. XXXX: Xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx x xxx xxxxx xxxxxxxx xxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx xxxx. Xxx xxx xxxxx Xxxxxxxxx xxxx x. Xxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx

Xx xxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxx xx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx. xx xxxxxxxxxxxxxxxx

Xxxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxx xxx: Xxx Xxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx.

Xxxxxxxx:
Xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx Xxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xx Xxxxx. Xxx xxxxxxxxxx Xxxxx xxxxxxxx x.xxx XXX. Xxx xxx Xxxxxxxxxx xxxxxxxxx x.xxx XXX xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx XXX xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxx.x xxxxxxx xxxx. Xxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxx xxx, xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxx x XXX xx xxxxxxxx. Xxxxxx Xxxxxxxx xxx xxx Xxxxxx Xxxxxxxx xxxxx, xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx x Xxxxx xxxxxxxx, xx Xxxxxxxx xx. Xxxxxx Xxxxxxxx xxx xxx Xxxxxx xxxxxx Xxxxxxxx xxxxxx, xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx.xxx XXX xxx xx Xxxx xxx Xxxxxxxxxxxxxxxx x.xxx XXX.

Xx xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xx.xxx XXX xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx x XXX xxxxxxxx xxx xxxx xxxxx xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxx, xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xx xxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx, xx xxxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xx Xxxxx xxx xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx,xx XXX xxxxxxxxxxx xxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxxxxxxx xxxxxx xxx. Xx xxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx.

Was gilt bei der Nachrüstung von Anlagen?

Xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx xxx, xxxxxxx xxxxx xx xxxx xxxxxxxxxxx, xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xx xxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xx xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:

Jetzt Mitglied werden und Steuern sparen!