Wer seinen Steuerbescheid später als 15 Monate nach dem Steuerjahr erhält, bekommt einerseits auf eine Steuererstattung zusätzlich Zinsen (sog. Erstattungszinsen), muss andererseits bei einer Steuernachzahlung zusätzlich Zinsen zahlen (sog. Nachzahlungszinsen). Und zwar jeweils 0,15 % je vollen Monat. Das ist die sog. Vollverzinsung (§ 233a AO). Bis Ende 2018 galt ein Satz von 0,5 % pro Monat

XXXXXXX: Xxxxx xxxxxxxx Xxx, xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx x.x.xxxx xxx xxxx x,xx Xxxxxxx xxx Xxxxx xxxxx x,x Xxxxxxx xxx Xxxxx xxxxxxxx. Xx xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxx xxx x,x Xxxxxxx Xxxxx xxxxxxxx. Xxxxx xxxxxxxx Xxx xxxxx xxx xxxxxxx xxx. xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx.xxxxxx

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx Xxx xx Xxxxxxx

x Xxxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxx.

1. Wie die Steuerzinsen steuerlich behandelt werden

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

Xxxxxxxx Xxx x xxxx xxxxxx xxx xxxxxxx Xxxxxxxx x xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx, xxxxxx xxx xxx. Xxxxxxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxxxxx:

  • Xxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxxxxx.
  • Xxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxxxx xx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxx xxxx. Xxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxx xxx xxxx Xxxxxxxxxxxxx xxxxxx, xxxx Xxx xxxxxxxxx xxx Xxxxxx x xxxx xxxx xxxxxxxxxxxxxxxxx x Xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxx. Xx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxx Xxx xxxxxxxx xxx "Xxxxxx XXX" xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxx xxx xx x xxxx,xxxxxxxx xxx xxxx, Xxx xxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxxxxx xxxxx xx x xxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx: Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xx. x XXxXx. Xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxx xxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xxx xxxx xxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxx xXxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx "xxxxxxxxxxx" xx xxxxxx xxx xxx Xxxxx xx xxxxxxxx. Xxxxxxx xxxx xxxx xxx Xxxxx xxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxx x xx xxx XXX x xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxx xxxxxx Xxxxxxxxxxx. Xxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXX: Xxxxx xxxx Xxxxx! Xxx Xxxxx xxxx xxx Xxxxxx, xxx Xxxxxxxxxx xxxx xxx Xxxxxxx! Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxxxxxxx xx xxxxxx Xxxxxxx, xxx Xxxxxxxxxxxx xxx! Xxxx xxxx, xx Xxx xx xxx Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx, Xxx xxxx xxxxx xxx Xxxxx!

XXXXXXX: Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxx Xxxx xxxxxxxxxx x xxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx. Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxxxxxx xxxxxxxxxxxxxxxxx x xxxxxxxxx Xxxxxxxxxx xxx xx xxxx Xxx. x Xxxx x XX xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx "xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xx x. Xxxx xxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

XXXXXXX:xxxxxxXxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx, xxxx xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxxxx xxxxxx xxxxx xx Xxxxxxx xxxxxx xxxx.

2. Zur Steuerpflicht der Erstattungszinsen

Xxxx Xxx Xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx x xxxx xxxx xxx x. Xxxxx xxx xxxxxxxxxxxxxx Xxxxxx x xxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxxx XXx.

Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx. Xxxxxxx xxxx Xxx xxxxxxxxxxxx, xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx, xxxxxxxxxxx xxxx, Xxx xxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxxxxx xxxxx xx x xxxxx.

Xx xxxxx Xxxxxxxxxxxxxxxxx xxx xx xx xxx xxxxxxxxxxx Xxxxxx xxx XxxxxxxxxXxxxxXxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx:

xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx XXXxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxx, X. xxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx, XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxx, XXXxXxxxxx xxx x.xx.xxxx, XXXX X xxxxxx, XXXxXX xxxx X. xxxx.

xxx Xx Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxx xxxx, xxxx xxx xxxxxxxx xxxxxxxx Xxxxxx xxxxx xxxxxxxxx xxxxxx xxxx x xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx xxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx, xxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxxxx Xxxxxxxx xxx XXXxXxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxx xx xx Xx. x XXxX x xxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxx Xxxxxx xxxxxxx xxxxx xxx Xxxxx xxxxx xxxx xxxxxxxx xx xxxxxx, xx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx.

Xxxx xx xx Xx. x XXxX xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx. "Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxx xx xxx Xxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxx xx xx Xx. x XXxX xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx". Xx xxx Xxxxxx xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. "Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxx."

xxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx XXXxXxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx. Xx xxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxx xxxx xx xxxxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxx xxx x xx xxx Xxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xx xxx xx xxx XXXxXxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx.

xxx Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX xxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx, XXXX X xxxx x.x.x.

  • Xxx XXXxXxxxxxx xxxxxxx xxxx xx xxxxxxxxxxx, xxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxxx xxxxx. Xx xxx "xxx Xxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxx Xxxxxx xxx Xxxxxxxx xx xxx xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx." Xxxx xxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx XXX xxx xx xxxxx xxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.
  • Xxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxx xxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxx xxxx, xxx xxxxxxxxxxx xxxxx. Xxx XXXxXxxxxxx xxxxxx xxxx xxxxxxx xxxxx xxx xxxxxx Xxxxxxxx xxxxxx, xxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxx XXX xxxxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx.

xxx Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxx xxxxx xxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx. Xxx XXX xxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx, xxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

XXXXXXXXX: Xxxxx xxx XXXxXxxxxx xxx xx.xx.xxxx xXXXX X xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxxxxxxxx: x XxX xxxxxxx. Xx xxxxxx Xxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxx: x XxX xxxxxxx xxx x XxX xxxxxxxx. Xxxxx xxxxx xxxxx xxx XXXxXxxxxx xxx xx.x.xxxx xXXXX X xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxx: x XxX xxxxxxxx.

Xx xxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxxxx xx xxx "Xxxxxx XXX" xxxxxxx. Xxxx xxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.

Steuerermäßigung mittels Fünftelregelung möglich?

Xxxxxxxx xxxxx xx xxx, xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx x"XxxxxxxxxXxxxxxxx"x xxxxxxx xx xx Xxx. x XXxX xx Xxxxxxxx xxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxx x"xxxxxxxxxx"x Xxxxxxxxxx xxx Xxxxxxxxx.

  • Xxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxx xxx XxxxxxxxxXxxxxxxx xxxxx xxx Xxxxxxxxx. Xx xxx x xx xxx XXX x xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.
  • Xxx: Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.
  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx Xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx. Xxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx xxx.xxx XXX xxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx xxx.xxx XXX xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx, xxx xxx Xxxxxxx xxxxxxxx xx xxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx XxxxxxxxxXxxxxxxx xxx xxx xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx, xxxx xxx XXX xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx.
  • Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x x.X.x. xx xx Xxx. x Xx. x XXxX xxx. Xxxxxxxxxxxxx xxxx xxx XxxxxxxxxXxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxxx Xxxxxxx xxxxxxx. Xxx xxx xx Xxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxx Xxxxxxxxxxxxx, xxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxx, xxx xxxxxxxx. Xxxx xxx Xxxxxxx, xxxx xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx, xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx.

Zur Versteuerung von Erstattungszinsen in der Steuererklärung

Xxxxxxxx Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxx x xxxxxx xxx xxx Xxxx x xxxxx xxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxx xxxx Xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxx "Xxxxxx XXX" xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx, xxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. Xx xxxxxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xxx. X.X. xxx xxxxx xxxxxxxxxxxx, xxxx Xxx xxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx Xxx xxxxxxx, xx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx.

XXXXXXX:xxxxxxXxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx, xxxx xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxxxx xxxxxx xxxxx xx Xxxxxxx xxxxxx xxxx.

XXXXXXXXX:xxxxxx Xxxxxx xxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxx xxxx Xxx "Xxxxx" xxx xx Xxxxxxx. Xxxxx xxxxxxx xxxx xxxxxxx!x Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxx "Xxxxxx XXX" xxxxxxxxxxxx. Xxxx: Xxxxxxxxxx Xxx xxx xxxxx Xxxx xxx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxx. Xxx xxxxxx: Xxxxxxxxxxxxxx xxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx"x" xxxxxxxxxxx. Xxxxxxxxxxx Xxx xxx Xxxxxxx, xxxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxx x xxx Xxxxxx XXXx xxxxxxxxxx. Xxxx xxxx Xxx Xxxxxxxxxx xxxxx xx Xxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxx xxxx xxxxx xxxxxxxx.

3. Keine Besteuerung von Erstattungszinsen bei unbilliger Härte

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxx. Xx xxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XX xx Xxxxxxxx xXXX Xxxxxxxxxxxxx xxx x.x.xxxx, X xxxxxxxxxXx xxxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx:

"Xxx Xxxxxxxx xxxxxxxxxx Xxxxxx xxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xxxx XX xxxx xx xxx XX xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxx xxx xxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxx Xxxxxx xxx xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxx."

Xxxxxxxx xx xxxxxx Xxxxx xxx xxx xxxxxxxx Xxxxxxx, xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xx.X. Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxx x Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxx. Xxx xxxx xx xxx XX xxxxxx Xxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx.

Xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xx Xxx. x XxxXxX xxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx.

Xxxxxxxx x xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx:
Xxxx Xxxxxxxxxxxxxxxx xx xx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx.
Xxxxxxxxxxxxxxxxxxxx xx:

Xxxxxxxxx xxx Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxx xx

Xxxxxxxxxxxxxxx xx

xxx

x xx

xxxxxxXxxxxxxxxxxxxxxxxxxx

xxxxxx

Xxxxxxxx x.x.xx xxx xx.xx.xx

xxx xxxxx Xxxxxx xx x,x x x xx,x xx

xxxxxxxx,xx

xxxxxx

Xxxxxxxxxxxxxxxxxxxx xx:

Xxxxxxxxx xxx Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxx xx

Xxxxxxxxxxxxxxx xx

xxx

x xx

Xxxxxxxxxxxxxxxxx

xxxxxx

Xxxxxxxx x.x.xx xxx xx.xx.xx

xxx xxxxx Xxxxxx xx x,x x x xx,x xx

xxxxxxx,xx

xxxxxx

XXXXX: Xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx x,xx xxxx xxx Xxxxxx xxxxx xx xxxxxxxxxx, xxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxx xxx xxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx.
Xxxxxxxx x xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx xxxx:
Xxxx Xxxxxxxxxxxxxxxx xx xx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx.

Xxxxxxxxxxxxxxxxxxxx xx:

Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxx xx

Xxxxxxxxxxxxxxx xx

xxx

x xx

Xxxxxxxxxxxxxxxxxxxx

xxxxxx

Xxxxxxxx x.x.xx xxx xx.xx.xx

xxx xxxxx Xxxxxx xx x,x x x xx,x xx

xxxxxxxx,xx

xxxxxx

Xxxxxxxxxxxxxxxxxxxx xx:

Xxxxxxxxxxxx Xxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxx xx

Xxxxxxxxxxxxxxx xx

xxx

x xx

Xxxxxxxxxxxxxxxxx

Xxxxxxxx x.x.xx xxx xx.xx.xx

xxx xxxxx Xxxxxx xx x,x x x xx,x xx

xxxxxxx,xx

XXXXX: Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx x,xx xxxxx xxxxx xx Xxxxxxxx, xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.

4. Wenn Erstattungs- oder Nachzahlungszinsen zurückgezahlt werden

Xxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxx Xxx. x XXx. Xxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxx

Xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxx xxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx xXxXx Xxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx:

  • Xxxxxx Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxx Xxxxxx xxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx Xxx xxxxx Xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxx xx Xxxx xxx Xxxxxxx xx xxx "Xxxxxx XXX" xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx.
  • Xxxxxx Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx Xxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxx Xxxxx xxxxx Xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx.

XXXXXXX xxx xxxx xxxx xxx XXXxXxxxxxxxx xxx x.x.xxxx xXXXX X xxxxx xxx Xxxxxxxxx: Xxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxx xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX xxxxxxx.

5. Verfassungswidrigkeit des hohen Zinssatzes

XXXXXXX xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx x xxxxxx xxx xxxxxxxxxx x xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx x,x Xxxxxxx xxxxxxxxx xxx. x,x Xxxxxxx xxxxxxxxx xxxxxxxxxxx xxx x.x.xxxx xxxxxxxxxxxxxxxxx! Xxxx xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx x.x.xxxx. Xxx Xxxxxxxx xx xx xxxx xxx xx xxx Xxx. x Xxxx x XX xxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xXXxxxXxXxxxxxxxx xxx x.x.xxxx, x XxX xxxxxxx, x XxX xxxxxxxx.

  • Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxxx XX xxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxx x Xxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxx xxxxx xxxx xxxxx xxx xxx Xxxxxxxxxx.
  • Xxxx Xxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxx.
  • Xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx,xxxxxxxxx xxx xx.x.xxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxx xxx xxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx.

6. Gesetzliche Neuregelung

XXXXXXX xxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxxXxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x,xx x xxx Xxxxx, x.x. x,x x xxx Xxxx, xxxxxxx xxx xxx Xxx. xx XX, xxxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxx Xxxxxx xxxx xx xx.x.xxxx xx Xxxxx.

  • Xxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx XX xxxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxx XXX xxx,xx x x.x.x xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xxxx x,x Xxxxxxxxxxxxxx. Xx xxxxxx xxxxx xxxx xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXX xxx xxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxx xxxx xx xxxx XX xxxx xxxx xxxx Xxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxx XXxXxxxxxxxxxxx xxxxxxx xxx xxx XXx xxxxx xxxx xxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxx xxxx.
  • Xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx, xxx, xxx xxx xxx XXx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx XXx. Xxxx xxxxxx xx xxxx xxxxxxxx Xxxxxxxx. Xxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx x x x.x. xxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx.
  • Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx XXX xxxxxxxxxx xxxx xxxx Xxxxx xxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx x.x.xxxx xxx xxx Xxx. xx XXx.

7. Verlängerte Karenzzeiten für die Zinsberechnung

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xx xx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxxxxxx xxxxxxxxxxxxxxxxx x Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxx Xxxxxx xxxxxxxxxx xxx xXxxxxxxxxx xxxx xx xxxx Xxx. x Xxxx x XXx. Xxxx xxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx. Xxxx xxx Xxxxx xxxx xxx xxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxx.

Xx xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxx Xxxxxxxxxx

Xxxxxxxxxxxxxx

Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xx Xxxxxx

xx Xxxxxx

xx Xxxxxx

xx Xxxxxx

xx Xxxxxx

xx Xxxxxx

x.xx.xxxx

x.xx.xxxx

x.xx.xxxx

x.x.xxxx

x.x.xxxx

x.x.xxxx

xx.x.xxxx

xx.xx.xxxx

xx.xx.xxxx

x.xx.xxxx

x.x.xxxx

xx.x.xxxx

XxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxx x,x x. Xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxx xxx Xxxxxx x,xx x xxxx xxxxx xxxxxx Xxxxx xxx xxx Xxx. xx XXx. Xxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxx x.x.xxxx xxxxxxxx xxx xxx xxxx xxx xx.xx.xxxx xxxxx, xxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx XX xxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxxxxxxxx, xx xxx x xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx x Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxx xxxx xx xxxx XX xxxxx xx xxxx xxxxx xxx xxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx xx.