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.

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1. Fotovoltaik als Gewerbebetrieb

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2. Gewinnermittlung

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Betriebseinnahmen bei Direktverbrauch

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Einnahmen-Überschussrechnung

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3. Einkommensteuererklärung

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Pflicht zur elektronischen Abgabe der Steuererklärung

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Pflicht zur elektronischen Abgabe der Steuererklärung kann unzumutbar sein

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Einkommensteuer-Vorauszahlungen

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4. Abschreibungen

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a) Lineare Abschreibung

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b) Degressive Abschreibung

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x 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.

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

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

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

x xx x. Xxxx: xx.xxx XXX x xx x x x.xxx XXX xxx.

c) Besonderheiten zur linearen und degressiven AfA

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Xxxxxxxx:
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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:

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  • 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.
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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.

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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.

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6. Investitionsabzugsbetrag

Xxxx Xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxxxxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxxxxxx xxxxxx xxx xx Xxx. x xxx x XXxXx.

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.

Xx Xxxx "xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx" xxxxxxx Xxx x xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxx xxx xx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx, xxxxxxxxxx xxx.xxx XXX.

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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.

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8. Dachintegrierte Fotovoltaikanlage: Jetzt separate Abschreibung möglich

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  • 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.
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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

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.
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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. Xxx Xxxxxxx xxx xxx. Xxxxxxxxxx xxxxx xxx XXX Xxxxxxxxx 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.

Xxxxxxxxxxx xxxxxxxxx

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.

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.

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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.

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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.

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 Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx XxxxxxxxxxXxX, xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx "xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xx xxx Xxx. x Xx. x XX xxxxxxxx. Xxx xxxxx xxxx xxxxxx xxx Xxx xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx "xxxxxxxxxx Xxxxxxxxxxx" xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxx, Xxxxxxxx XX X xxxxx.

  • Xxx Xxxxxxxx xxx Xxxxxxxxxxxx, xx xxxx Xxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxx xxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx, xxxxx xx xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxx. Xxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XX xxxxxxxxxxx.
  • Xxxxx xxx Xxxx xxx xxxxxxxx Xxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx.
  • Xxx Xxxx xxx xxxxxxxx Xxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xx xxxx xx xxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx. Xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx.

XXXXXXX: Xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx, xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xx xxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxx, xxxx xxx Xxxx xxx xxxxxxxx Xxxxxxxxx xxxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxx Xxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx, xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxx xxxxx xxxx xxxx XXXxXxxxxx xx xxx Xxxxx xxx, xx xx xxxx xx xxxxx "Xxxx xxx xxxxxxxx Xxxxxxxxx" xxxxxxx, xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx XxX xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxxxxxx, xxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxx xXxxXxx. XxxxxxxxxxxxXxxxxxxxxx xxx xx.xx.xxxx, X xxxxxxxxxxxxxxxxxxxx.

15. Nachträglich eingebaute Batteriespeicher

Xxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxx xxxxxx xx xxxxxxx. Xxx xxxxx xxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx XXX. 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.

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxx. Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxx x. Xxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx xxxx: Xxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx, xxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxxxx XXX XXX, Xxxxx xx.x.xxxxx.

Xxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxxx xxxx: Xx xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxx xxx xx.x.xxxx xxx X xxxxxxxx xxx xxxxx xxxxxxxxxxx xxx: 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.

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

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.

16. Zeitgleich eingebaute Batteriespeicher

Xxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxx". Xxx xxxxxx: Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxx xxxx xx xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx. XXxXxxxxxx.

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

Xxxxxxxxxxxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx xx Xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, xxxxxx xxxxx xxxxxxxxxx xx x xxxxxxxx. Xxx xxxxxx: Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx xx xxxxxxxx Xxxxxx xxx xx xxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxx xxxx xx Xxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxx xxxxxxxxxxx, xxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx:

  • Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxx xxx xxxxxxxx Xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxx xxx xxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxx Xxxx.
  • Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxx xxx xxxxxxxx Xxxxx xxx xxx Xxxx xxxxxxxxxxxxxxx xx.X. xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxx xx xxx x xxxxxxxx, xxxxxxxxxx xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxx x"xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx"x xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xx xxxxxxxxxx. Xx xxxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxxx, xxxx xx Xxxxxxxx xxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.

Xxxxxxxx:

Xxxx Xxxxxxxx xxxx xxxxx xxx, xxxx xx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xx x xxxxxxxxxx xxxxxxxxxxxx xxxx xxx xx xx x xxxxxx xxxxxxxxxx. Xx xxxxxx xxxxx xxxxx xx xx x xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxx xxx xxxxxx xx xx x xx xxxxxxx. Xxxx xxxx xxxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxx xx Xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xXxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxx xxxx xxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx, xxxxx Xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxxxx xxxx: 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.

XXXXXXXXX:xxxxxx Xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxx xxxxx xxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxxx xxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx XXxXxxxxxx, xxxx XxxxxxxxxxxxxXxxxxxx, xxxxxxxxxxx, xxx xx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxx: Xxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xXxxxx Xxxxxx xxxxx, xx xxx xx xxx Xxxxx xx, xx xxxxxx: xxxXxxxxxxx Xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxx, xxx Xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xx xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxx xx xxxxxx Xxxx xxxxx xxxxxxxx.xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxx xx xxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.
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Xxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx. Xxxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxx XxxXXXXX xxx XXX XXxxXXX xXXxXxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxx xx Xxxxx xx x"Xxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx"x xxxxxx xxx Xxxxxxx: " Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxx xxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx: xxx.xxxxxxxxxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx." Xxxxxxxxxxx xxx xx xxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxx xxxxx Xxxxxxx xx xxxxxxx, xxxxxx xxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx.

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