Fotovoltaik: Ertragsteuerliche Befreiung für kleine Anlagen ab 2022

Schon vor 2022 ließ die Finanzverwaltung Erleichterungen für die Betreiber kleiner Fotovoltaikanlagen zu, allerdings nur für Anlagen bis 10 kWp: Auf schriftlichen Antrag des Steuerbürgers konnte unterstellt werden, dass eine Anlage nicht mit Gewinnerzielungsabsicht betrieben wird ("Liebhaberei-Wahlrecht"). Folge: Es durfte auf die Erstellung und Abgabe einer Einnahmen-Überschussrechnung verzichtet und Gewinne mussten nicht mehr versteuert werden. Seit 2022 werden Fotovoltaikanlagen steuerlich noch besser gefördert. Nunmehr ist gesetzlich verankert, dass Fotovoltaikanlagen auf Einfamilienhäusern sogar bis zu 30 kWp steuerfrei gestellt sind. Zudem gibt es Steuerbefreiungen für Anlagen, die auf Mehrfamilienhäusern, gemischt genutzten Häusern oder betrieblich genutzten Gebäuden installiert sind (§ 3 Nr. 72 EStG). Nachfolgend stellen wir Einzelheiten und Zweifelsfragen zu der Neuregelung vor.

Vorab sei darauf hingewiesen, dass es in diesem Beitrag um die Einkommen- und Gewerbesteuer geht. Auch umsatzsteuerlich gibt es Verbesserungen, nämlich den so genannten Nullsteuersatz für die Lieferung und Installation von Fotovoltaikanlagen. Die umsatzsteuerlichen Vergünstigungen gelten allerdings erst ab 2023.

Weitere Informationen

1. Überblick über die Änderungen

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2. Wer darf die Steuerbefreiung beanspruchen?

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3. Welche Leistung ist maßgeblich?

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4. Begünstigte Fotovoltaikanlagen

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5. Umfang der Steuerbefreiung

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6. Prüfung der Höchstgrenzen

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7. Unterjährige Anwendung der Vorschrift

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8. Ab 2022 kein Betriebsausgabenabzug mehr

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9. Abschreibungen für Anlagen gehen ab 2022 verloren

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10. Was geschieht mit einem Investitionsabzugsbetrag?

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XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxx x xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx XXX xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxxx, xxxx xx xxxxxxxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xx xxxxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxx x xxx "xxxxxxxxxxxxxxxxx Xxxxx" xxxxxxxxx xxxxxx.

11. Keine gewerbliche Infizierung mehr

Xxxx Xxx xxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xXxX, XXx xxxxxx xxxx, xxxxxxx Xxx xxxx xxxxx Xxxxxxxxxxx xxxxxx, xxx xxxxx xxx Xxxxx "Xxxxxxxxxxxxxxxx" xxxx "Xxxxxxxxxxxxxxxxx" xxxxxxxxxx. Xxx xxxxxx, xxxx Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxx Xxx xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx xxx. Xxxxx: Xxx Xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx, xxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxx xxxx xxxx xxx xxxx Xxxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxx.

Xxxxxxxxxx xxxxxx Xxx xxxxx, xxxx xxx xxxxx xxxx xxxx xxxxxxxx xxxxxx xxx Xxx xxxxx xxxxxxxxx xxxx. Xxxx: Xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx x xxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxx xxxx xxxxxxxx, xxxx xxxx XxX xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxx xxx. xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxx x Xx. xx Xxxx x XXxXx.xxxxxxXxxxxxxxxx xxxx xxxx xxxx xx xxxx!xxxxxxXxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxx xxxxxx. Xxxx xxxxxx xxxxxxxxxxxx: Xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx!

Xxxxxxxx:
Xxxxx XxX xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxx xxx XxX xxxxxxx xxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xx xXx. Xxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxx Xxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxx x xx xxx "xxxxxxxxxxxxxxx".
Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxx xxxxxxxxx xxx x Xx. xx Xxxx x XXxXx. Xxxxx: Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxx "Xxxxx", xxxxxxx xxxx "XxxxxXxxxxxxxxx".

Xxx XXX xxxxxxxx xx xxxxxx Xxxxx xx xxxxxx Xxxxxxxxx xxx xx.x.xxxx xXX X x x X xxxxxxxxxxxxx :xxxx: Xx Xxxxxxx xxx xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxx, xxx, xx xxxx xx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx xxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx xx. Xxxxxxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx. Xxxx: Xxxxxxxxxxxxxxxxxxxxx XxXx xxxx XXx, xxx xx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxx xxxx xxxxxxx! Xxxxxxxxxxxxxx xxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxx xx xxxx XxxX xxxxx Xx. XX xxxxxxxxxxx xxxxxx, xx xxxxxx xxxxxxxxxxxx XxxxxxXXX xx xxxxxxxxxxx. Xxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx, xx xxx xxx xxx xxxxxxx Xxxxxxxx xx xxxxxxxxxx.

12. Energiepreispauschale: Keine Rückzahlung wegen Steuerfreiheit der PV-Anlage

Xx Xxxx xxxx xxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxx: Xxxxxxxxx xxx xx xxx XXX X, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxxx. Xxxxxxx xxxxxx xxxxxxxx xx Xxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xx xxxx xxx Xxxxxxxxxxx xxxx xxx XXX XX, xxx xxxxxxxxxxxxxx xx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxx xxx XXX X xxxxx xxxx Xxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxx xxxxxxx xxxx xxxxxxxx Xxxxx: Xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx x. Xxxxxx xxxx xx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx x Xx. xx XXxXx. Xxxx xxx XXX X xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx

Xxxxxxxxxxx xxx xxx Xxxxxx xx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx XXX X xxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx XXxXx, xxx xxxx xxx xxxx xx x Xx. xx XXxX xxxxxxxxxx. Xxxxxxx xxxxx xxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx x xxxxxxxx x Xxxxxxx xxxxxxxx:

"Xxxx Xxxxxxxxxx, xxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx XXX X xxxxxxxxx, xxxx xxxxxxx. Xxx xxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx x Xx. xx XXxX xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxxxxxx xxxx Xxxxxxxx xxx xxx XXX X.xxxxxxXxx. xxxxxx xxxx xxx XXXx "Xxxxxxxxxxxxxxxxxxxxx xXXXx" xxxxxxxxxx:xxxxx.xxxxxxxxxxxxxxxxxxxxxxx.xxxXxxxxxxxXXxXXXxxxxxxxxxxxxxxxxxxxxxx.xxxxxxxxxxx XX. Xxxxxxxxxxxxxxxxxxxxx, Xxxxxx x xxx Xxxxxx xx.

Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxx xx "Xxxx XXXXXX" xxx. xxx xxx Xxxxxxxxxxxxx XXx x X xx Xxxxx xx "Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxx Xxxxx xxxxxx xxx. xxx Xxxxxxxx xxx xxx x xxXxx xxxxxxxxxx xxx xx xxxxxxxxxxxxxx Xxxxxxxx xxx. xx xxxxx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx XXX X xxxxxxxxx."

XXXXXXXXX:xxxxxxXxxx xx xxx Xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxx xxxx Xxxxxx X xxxx xxxx Xxxxxx XxxX xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxx xxxxxx, xxxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxx xxx Xxxxxx, xxxx xxx XXX X xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxx xxx xxx Xxxxxxx xxxxxxx, xxxx "Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxx xxxx XXX X xxxxx xx Xxxxxxxx. Xxxx xxxx xxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx, xxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx.

13. Abzug von Handwerkerleistungen nach § 35a EStG

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxxx xxxx xx xxx XXxX xxxxxxx xxxxxxx xxxxxx, xxxx xxx. xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxx xxxxxx Xxxxxxx: Xx, xxx xxx xxxxxxxx, xxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Xxxxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxx xxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxx. Xxx xxxxx xxxxx xxx Xxxxx xxx Xxxxxx xxxx xx xxx XXxX xxxxx xx Xxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx XXX xxx xxx Xxxxxxxx xxx xxxxxxxx xx xxx xxxxxxxxx XXXxXxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxxxx xxx xxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxx, xxxx xxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx.

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

Xx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx, xxxxxxxx xxx XXX xxxx xxxx:xxxxxx"Xxxxxxxxxxxxxxx xxxx Xxxxxx xxx xx xxx XXxX xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx Xxxx x XXxX xxxxxxxxx xxx xxx xxx, xx xxxx xx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx, xx xxxxxxxxxxxx, xxxx xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx XXxX xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx."

XXXXXXXXX: Xxxx Xxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxx xxxxx xxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx.xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx. Xx Xxxxxxxxxx xxxx xxx "Xxxxxxxxxxxx xx xxxxx Xxxxxx" xxxxxxxx xxxxxxxx xxxx xxxx. x.X.xxxxxxXX XxxxxxxXxxxxxxxxxx, Xxxxxx xxxxxxxxxxxxxxxx X xxxxxxxx, xx xxxx xx xxxx xxxxxxxxxx xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxx Xxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxxx xxxx xx Xxxxxxxx, xxxx xxx Xxxxxx xxxx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxx xxxx Xxxxxxx, XXX xxxxxxx, X. xxxxx.

14. Anzeigen über die Erwerbstätigkeit vielfach nicht mehr erforderlich

Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxxx Xxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxx" xxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxxx xxx xxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x xxx xx XXx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx, xxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx.

Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx xxxxx xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx x. Xxxxxx xxxx xxxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx :xxxx.

15. Fotovoltaikanlagen in anderweitigem Betriebsvermögen

Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxx, xxx "Xxxxxxxxxxxxxx" xxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxxxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx xXX X xxX xxxxxxxxxxxxx :xxxx Xxxxxxxxx:

Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx, xxxxxx Xxxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxxxxxxXxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxx xxxxxxxx xxxxxxxxxx, xxx xxx Xxxxx xxxxxxxxxxx, xxxxxxxxx xxxx xx Xxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxx. Xxx xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x XXxX.

Xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxxxx xxxx xx xx Xxxxxx x XXxX xx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxxxx xxxxx xxxxx xx x Xx. xx Xxxx x XXxX.

Xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xx xx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxx xxxx xxxxxxxxxx, xxxx xxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXxXx xxxx XX X. xxxx. Xxx xxxxxxxxxxx Xxxxx xxxxxxxx xxxx xx xxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xx xxxx xxx xx Xxxxxxx xx xxx xxxxxxx Xxxxxxx xxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxx xxxx xxx xxx Xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxx xxxxxxxx xxxx xxx xxx Xxxx xxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx. Xxxx xxx Xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxx xxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxx xxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xx Xxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxx xxxxx xxxx, xxxxxxxxxxxx xx xxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxx. Xxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX. Xxxxx xxxx xx xxxxx xxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxxxxxx xx xxxxx, xxxx xx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxx xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxx xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxx x xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx x Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxx.
  • Xxxxxxxxxxx: Xxx Xxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx x xxxxx xxxxxxxxxx x Xxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x xxx xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx x xxx xxxxxxx Xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxx Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx: xxxxxxxxxx Xxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxx Xxxxxxxx, xxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxxxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxx.

Xxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxx: Xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xx xxxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx x Xxx. x Xxxx x XXxX xxx xxx Xxxxxxxx xx xxxxxxxx.

Xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxx xx x Xxx. x xxxx x XXxX xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxxx xxx xxx xxxxx xxxx xxx xxxxxxxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxxx xxx. Xx xxxxxx Xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xx Xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx :xxxx.

16. Keine Begünstigung als energetische Maßnahme - oder?

Xx xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxx x xxxx xx xxx XXxX xxxxxxxxxxx xxxx, xxx xxxxxx, xxx Xxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xx Xxxxxxx xxx xxx.xxx XXX, xxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

Xxxxxxx: Xxxx Xxxxxxxxxx xxxx xx xxx XXxX xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx. Xx xxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxx xxx xxxx Xxxxx xxxx. Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx.

Xxx xxxxx xxx xxxxxx "Xxxx": Xx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx "Xxxx XxxxxxxxxxxXxxxxx xXXXx" xxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxx, Xxxx Xxxx. Xx. Xxxxx Xxxxx, xx xxx Xxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxx xxxx xx xxx XXxX xxxxxxxxxxxxx xxxx xxxxxxxx. Xxxxxx Xxxxxxxxx xxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxx xxx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxx. Xxxx xxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxx xXXX Xx. xx xxx xx.x.xxxx, Xxxxx xxxxx

XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxx, xxxxxx xxx Xxxxxxx xxx Xxxxx Xxxx. Xx. Xxxxx xxxxxxxxx xxx x xxxxxx xxx Xxxx xxx xxx xxxxxxxx x xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx xxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxx. Xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxxxxxxxx xxx Xxxxxx, xx xxx xx xxxx xxxx, xxxxxxx xxx xxxxxxx Xxxxxx xxxx xxxxxxxxxxx xxxx.

XXXXXXX:xxxxxxXxx XXXxXxxxxx xxx xx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxx Xxxx. Xx. Xxxxx xxxx xxxx xxxxxxx Xxxx xx Xxxxxxxx xxxxxxxxxx. Xxxx xxxx xx xx xxx Xxxxxxx:xxxxxxXxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxx xxxxx xx xxx XXxXx

17. Gewerbesteuer und IHK-Mitgliedschaft

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xx xx xXx xxxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxx x Xx. xx xxx xx xx Xxx. x Xxxx x XxxXxXx. Xxx xxxxxxxxx, xxxx xxx xxxx xxx xxx XXXxXxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx x Xxx. x XXXXx. Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxx, xxxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxx x xxxxxxxxxxxxxx x xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx XXXxxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxxx xxxx xxx Xxxxxx xxx. Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx.

Xxxx xxx x. Xxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xXx xxxxxxxxx xxxxxx xxx x Xx. xx xxx xx xx Xxx. x Xxxx x XxxXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx xXx xxx xx xXx xxxxxx xxxxxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx XXXxXxxxxxxxxxxxxx xxxxxxxxxxxxxx.

18. Was ist mit "Liebhaberei-Anträgen"?

Xxx xx xxx Xxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xXx xx: Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxx. Xxxxx: Xx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxxx xxxx xxxx xxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxXXXxXxxxxxxxx xxx x.x.xxxx, X X x x X xxxxxxxxxxxxx :xxx, XXxXx xxxx X X. xxxx xxxxxxxx xxx xxxxxxxxxxxx xxxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XX X x xX xxxxxxxxxxxxx :xxx, XXxXx xxxx X X. xxxxx.

Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxXxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx xx. Xxxxxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx, xxxxx xxxx xxxxxxxx x xxx xxxx xxxxx xxxx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx xx. Xxxxxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxxx. Xxx xxxxxx: Xxxx xxx Xxxxxxxx xxxx xxxx xxx XxxxxxxxxxxxXxxxxx xxx Xxxx xxxx xxxxxxxx xxxxxx, xxxx xxx. xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxx xxx. xxxx "xxxxx" xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx. Xxx XxxxxxxxxxxxXxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx xx xXx, xxx xxxx xxx xx. Xxxxxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx.

Xxx XxxxxxxxxxxxXxxxxxxxx xxxx xxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx x,x xXx, xxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx!

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XXXXXXXXX:xxxxxxXxxxxxxxxxxxxx, xxx xxxx xxx xx. Xxxxxxxx xxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx xx. Xxxxxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxxxx xxxxx xxx xxxxx Xxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxx, xxxxx xx xxxx, xxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx XXXxXxxxxxxxx xxx xx.xx.xxxx xx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

19. Gefahr "Rentenkürzung" gebannt

Xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx, xxx xx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxxx xxxxxx xx xxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xx xxxx: Xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxx xxxx xxxxxxx xxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xx "Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXX XX. Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx, xxx xxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxxx xxx x.x.xxxxx.

Xxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxXxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxx xx xxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxxx xxx "Xxxxxxxxxxxxxxx" xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx. Xxx: Xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxx xxx x.x.xxxx xxxxxxxx xxxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxxxxxx xxxxx, xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxx x Xxxxxxxxxxxxxxxx

20. Grunderwerbsteuer: Kauf eines Gebäudes mit Fotovoltaikanlage

Xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xx x xx XXXx. Xxxxxxxxxxxxxxxxxxxx xxxx x.x. Xxxxxxxxxxxxxxx, xxxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxx, Xxxxxx xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx. Xxxx Xxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxx, xx xxxx xxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xx xxx xxxxxxxxx Xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx.

Xxxxxx xxxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx Xxxxxxxxx xxx xxxx xx.x.xxxxx:

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XXXXXXXXX: Xxx Xxxxxxx xxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxx Xxx xxxx xxx xxx Xxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxx xxxxxxxxxxxxx xxx xxxxxx Xxxx xxxxxxx xx Xxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxx, xxxx Xxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxx Xxx xxxx xxxxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxx xxxxxxxx.

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Xxxxx xxxxxxx xxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxx xxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx.X. xxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx xx xx Xxx. x Xxxx x XxxX xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx.

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

21. Bauabzugsteuer: Steuerabzug auf Bauleistungen?

Xxxx xxxx xxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxx xxxxx xxx xxxx xxxxx xxxxx xxxxxxxx: Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx x xxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxx.xxxxxxXxxxxxx xxxx xxx Xxxxxx xxxxxx xx xxx Xxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxx xxxxx, xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxxxx xx Xxxxxxx Xxxxxxx xxxxxxxx.

Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxx xx x XXxX xxxx. Xxx xxxx xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx x xxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx xxxxx x xxx xxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxx xxxxxx x xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxx.xxxxxxXxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxx xxxx xxx xxxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x xX xxxxxxxxxxxxx :xxx, Xx. xx xx.x.

Xxxxxxxxxxx, xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xx x xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xx xx. XXxXx.

XXXXXXX: Xxx xxx. Xxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxx xx xxxxxx Xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxx xxxx xx xxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxx, XXxXx xxxx XX X. xxxx.

Xxx Xxxxx xxx, xx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx xx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx xxx Xxxxx xxxx: Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxx xxxxx Xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxx XxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXxX. Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxx xxxxxxx, xx xxx xxxx xx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxx Xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x xX xxxxxxxxxxxxx :xxx, Xx. xx xx.x. Xxx xxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxx xxxx xxxx xxxxx xxxx xxxxxxxx.

Xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx:

  • Xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxx x.X. xxx xx x XXxX. Xxxxxx xxx Xxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxxxxxx. Xxx xxxx xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx: Xxx Xxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxx xxxxx. Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxx.
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Xxxxxxxxxxx xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xXxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxxxx Xxx xxxx xxx x xxxxxxxxxx x Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxx Xxxxx xxxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxXxxxxxxxxxxxxxxx xxxx Xxxxxxx. Xxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxxxx.

xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx "Xxxxxx xxx Xxxxxxxxxxxx", xxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxxXxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx, xxxx xxxx xxxx xxxx xx xx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxx xxxxxxxx xxx XxxxxxxxXxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxx. Xx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx XXxXx. Xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx xx xx xxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxxxx xxx x"xxxxxxxxxxxxx Xxxxxxxxxxx"x.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

22. Abschließende Hinweise

Xxx Xxxxxxxxxxx xxx xx x Xx. xx XXxX xxx xxxx xxxxxxxxxxxxxxx, xxxx xxx xxxxx xxx xxxx, xxxx xxx xx "XxxxxxxxXxxxxxxxx" xxxxxxxxxxx xxxxx. Xxxxxxxxxxxxx xxxxxx xxx xxxx xx Xxxx xxxx xx Xxxxx xxxxxx, xxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx Xxxx xxxx x!x xxxxxxxxxxxx, xxx Xxxxxxxx xxxxxxxxxxxx xxx x. Xxxxxx xxxx xx Xxxxx xx xxxxxx. Xxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx XXX Xxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxx, xxxxxx xxx xxxx xxx xxx xxxxxx XXXxXxxxxxxxx xx xxx Xxxxx xxxx Xxxx xxxxxxxx xxx.

Xx xxxxxxxx xxxx xx xxxxxxxxxx xxxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxx xxx xxxxx xxxxxxxxxx xxxx. Xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxx, xxxx xxxx xxxx xx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxxx. Xxx Xxxxx xxxxxx xxxx xxxxxxxx, xx xx xxxxxx xxxxxxx xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxx xxxxxx Xxxxxxx:

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