Verluste entstehen, wenn die Erlöse aus Veräußerung oder Einlösung von Wertpapieren oder anderen Kapitalanlagen niedriger sind als die entsprechenden Erwerbskosten. Solche Verluste können mit positiven Kapitalerträgen saldiert werden und so die Abgeltungsteuer vermindern. Ab 2009 gelten für die Verlustverrechnung völlig neue Regeln - doch ganz einfach sind sie wahrlich nicht.

1. Wie Verluste ermittelt werden

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Schadenersatz oder Kulanzerstattungen

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2. Wie Verluste von den Banken verrechnet werden

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a) Was Sie zum "Verlustverrechnungstopf" wissen sollten

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Überblick: Verlustverrechnung bei den Banken

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b) Wie die Verlustverrechnung bei den Banken erfolgt

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c) Was mit einem negativen Verlustsaldo am Jahresende passiert

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Verlustbescheinigung bei Beendigung der Geschäftsbeziehung

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Verlustbescheinigung bei Tod des Kunden

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d) Besondere Regelung beim Aktien-Verlustverrechnungstopf

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Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx. Xxx xxx xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx "xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxx xxxxx" xXXxXxxxxxxxxx xxxxxxx xxx xx.x.xxxxx.

e) Verlustverrechnung bei Ehegatten

Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx. Xx xxxx xx xxxxxxxxx, xxxx xxxx Xxxx xxxx xxx Xxxxxxx xxx xx x Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx, xxxx Xxxxxx xxx Xxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxx xxx xxx Xxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxx xxxxx Xxxxxxx xxx xxxxxx Xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx "Xxxxxx XXX" xxx, xxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxx.

Xx xxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxx xXxxxxxxxxxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx xxx Xxx. x Xxxx x XXxX xxx xx xxx Xxx. xx Xxxx x XXxXx.

Xx xxx Xxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxxxx Xxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.

XXXXXXXXX: Xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx. Xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx.

Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxx xxxxxxxxxxxxx xxxxx xxx xxx xxx xxxxx xxxxxxx Xxxx xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx, xx xxx xxxx xxxxxxxx: Xxx xxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx x XXX xxx xxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxx xx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.
x Xxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xXXXx.

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xx Xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxx xxxxxxxxxxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx xx.x.

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Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx xxxxxxx, xxxx xxx Xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxx xxxxxx, xxxx xxxx xxxxxxxxxx xxx Xxxxx xxx. Xxxxx xxx Xxxxxx xxxxxxxx xxxx, xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxx xxx. xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx, Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxx xxx Xxxx xx Xxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx, xxxx.

3. Wie Verluste in der Steuerveranlagung verrechnet werden

Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xx xxxxxxxxx Xxxx xxxxxxxxxxx xxxxxxxxxx.Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xx xxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxx xxxxxxxxxx xxx xx xxxxxxxxxxxxxxx Xxxxx xxx xx Xxx. x XXxXx.

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XXXXXXXXX: Xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xx xxxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxx Xxxxxxx Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx.

Xxx Xxxx xxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxx xxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XxX xxxx, XXxXx. xxxx XX X. xxxx. Xxxxx Xxxxx xx.

Xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxx xxxxxxxxx xxx xxx Xxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxx. Xxxxx Xxxxx x.

Xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxx. Xxxxxx xxxxxx xxx xxxx xxxxx Xxxxxxx xxxxx xxx. xxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx". Xxx xxx Xxxxx xxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxx xxx xxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxxxx Xxx xx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx:

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Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx. xxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxx xxx xxxxx xxxxxxx Xxxx xxxxxxx xxxxx, xxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxx xx xxx Xxx. x XXxXx. Xxxxxx xxxxxxxxxx Xxx xxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxx. Xxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxx xxxx xxx Xxxxxxxxxxxx,

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Xx xxx Xxxx, xx xxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx. x xxx xxxx xxxxxxxxx. Xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx.

Xxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXx.

a) Reihenfolge der Verlustverrechnung

Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xXxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxx Xxxxx xx xxxxxxxxxx. Xxxx xxx xxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

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b) Steuerbescheinigung

Xxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx, Xxxxx "xxx Xxxxxxxxx" xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxx, xxxx Xxx Xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxx.

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Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx xXXxXx. xxxx X X. xxx.

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c) Freibetrag in den ELStAM

Xxx Xxxxx xxx, xx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXXx xxxxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxxxxxxx Xxxxxxxx:

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4. Altverluste aus privaten Veräußerungsgeschäften per 31.12.2008

Xxx xxxx xxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx. Xx xxxxxxx xxxx xx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxx xx Xxx. x XXxX xxxxx.

Xxx xxxx xxxxxxxx xxx Xxxxxxxxx, xxx xxx xx.xx.xxxx xxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxx

Xxx xxx xx.xx.xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x xxx xx XXxXx xx xxx Xxx. xx Xxxx xx XXxXx.

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Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx.

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XXXXXXXXX: Xx xxx Xxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxx xxxxxxxx xx xxxxxx, xxxxxxxx Xxx xxxxxxxxx xx Xxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxx Xxx xxxx xxx x.x.xxxx xxxxxxxxxxx xxxxx xxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx. xxxx xxxxxxxxx. Xxxxx Xxxx xxxxxxx xxxxxxx Xxx xxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxx xxxxxxxx. Xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxx Xxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxx. XXXXXXX: Xxx Xxxxxxx xxx Xxxxxx, xxx Xxx xxx xxxx xxxxxxxx xxxxx, xxxxxx xxxxxx Xxxxxxx, xxxx xxxxxx Xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. xx Xxxx x XXxX xxxxxxx xxxxxxxxxx.

Wie werden die Altverluste 2008 konkret berücksichtigt?

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxx xxxxxxxxxxx, xxxxxxx xxx xxx xx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxx Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx.

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Wie die Verrechnung verbleibender Verluste ab 2014 möglich ist

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5. Altverluste aus Stillhaltergeschäften per 31.12.2008

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Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxXxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

6. Verluste aus Veräußerung von Aktien und Anleihen

Xxxxxx Xxxxxx xxxxxxxxxxx, xxx xx xxxxxxxxxxxxx, xx xxxxx xxx xxxx xxxx xxx x.x.xxxx xxxxxxxx xxxxxx xxxx:

  • Xxxxxx xxx Xxxxxx xxxx xxx x.x.xxxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxx xxxx xxxxxxxxxxxx, xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.
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  • Xxxxxx xxx Xxxxxx xxx xxx x.x.xxxx xxxxxxxx, xxxxx xxxx xxx xxxx Xxxxx xxx Xxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxx xxx Xxx. xx Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxx:

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

XXXXXXX: Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxx, x. X. xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xXxxxxxxxx, XxxxxxxxXxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xXxxxxxxx Xxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxx xXxxxxxXxxxxxxxx, Xxxxxxxx, xxx xxxxx xxx Xxxxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx, Xxxxxxxx, xxx xxxxx Xxxxxx xx xxxxxxxxxxxxxxxxx Xxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxx xxxxxx xXxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx, XxxxxxxxxxXxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxx xxx xx.x.xxxx xXXXX X xxxxxx xxxx xxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxx xxx XXX xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx X xxxx, xxx. Xx Xxxxxxxxxx xxxxx xxx Xxxxxxx xx xxx Xxxxxx xxxx xxx xxxx Xxxxxx xxx Xxxxx xxx x.xxx,xxxxxxxxXXX xxxxxxxx xxx xxxxx xx Xxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxXXX xx xxxx Xxxxxxxxx xxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxx xx Xxxxx xxx x.xxx,xxxxxxxxXXX xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx x.x. xxx Xxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxx xxxx xx xxx xxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx. Xxx xxxxxx xxx XXX. Xx xxxxxxxxx, xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx x xxxxxxxxx xxxxxxxxxxxxxxxx x Xxxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx x.X. xxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x.X. xxx xx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx XXX. Xxx Xxxxxxx xxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxx.

7. Verluste aufgrund Wechselkursänderungen

Xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xx. X. Xxxxxxx, Xxxxxx, Xxxx xxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx xx Xxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxx xxxxxxxxx. Xxxx xxx xxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxx xxx Xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXXXX: Xxx xxxxxxxxxxxxxx xxxx Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxx Xxxxx xxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxx xxxx xxxxxxx, xxxxxxx xx xxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxxxxxxx:
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Xxxx xxx Xxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxx xxx Xxxxxxxxx xxxxxxxx xxxxxx xXxxxxxxxxxxxxxx, x. X. x XXX x x XXXx. Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxx, xx xxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxx. Xxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxx.

XXXXXXXXX: Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxx xx xxxx xxxxxx xxxxxxxx: Xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxx Xxxxx, xxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxx xxx xxxxx Xxxxxx xxx xx x xxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx.

Xxxxx Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx, xxx xx Xxxxx xxxx xxxxxxx xxxxxx xxx xx Xxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxx xxxxxx, xxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx:

  • Xxx Xxxxxx, xxx xxxxxxx xxx xxxx xxxxxxxxxxxxxxx xxx, xxx xxxx xx xxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxx. xx Xxxx x xxx x XXxXx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxx.

8. Verluste aus betrieblichen Kapitalanlagen

Xxxxxxxxxxxxxxx xxxxxxx x xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxx xx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

  • Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxx xxx Xxxxxx xxx xx Xxx. x XXxXx, xxxxxx Xxxxxxxxxxx xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx.
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Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxx xxxxxxxxx. Xxx xxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx.
Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxx, Xx. xxx.

Xxxxxxxx xxxxxxx xxxx xxxx xxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxx, x. X. Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx xxxxxxx xxx Xxxx xxxxxxxxx, xxxxxx Xxxxxx xxx "xxxxxxxxxxx" xx xxxxxxx xxxx. Xxxxx xxxxx Xxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxx xxx "xxxxxx" xxxx. Xxx Xxxxxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxx".

Xxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xXxxxxx, XxxXxXxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxx:

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Xxxxxxx Xxxxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.

9. Verluste aus unternehmerischen Beteiligungen im Privatvermögen

Xxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, x. X. Xxxxxx xxx XxxXxXxxxxxxx, xxxx xxx xx xxxxx Xxxxx xxxxxxxxxxxxxxx xxxx. Xxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xx xxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx XxxXx xx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxx Xxx

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Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x Xx. xx Xxxx x XXxX xxxx xxxxx!x.

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XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xx,x x xxx x Xxxxxxxxxx x xx x Xxxxxxxxxxxxxxxxxx xxxx. Xxxx xxx xxx. Xxxxxxxxxxxxx. Xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxx Xxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx.

Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxx xxxx xxxxxx xxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxx. Xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxx. Xxx Xxxxxx xxxx xxxx xxx Xxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxx xxxxx xxxxxxxxx, xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxxx xxx xxx xxxxxxx Xxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx.

10. Verluste aus Veräußerung einer wesentlichen Beteiligung

Xxxxxxxx Xxx Xxxxxx, XxxXxXxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx x x xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxx xxxxxxx xxxxx Xxxxx xxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxx x xxxxx xx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx XXxXx.

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11. Verluste aus stiller Beteiligung oder partiarischem Darlehen

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12. Verluste aus Aktien-, Umtausch-, Wandelanleihen

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x. Xxxxxxx xxx Xxxxxx xx x.xxx XXX:

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x.xxx XXX .x. x.xxx XXX

x Xxxxxxx x.xxx XXX
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xxx. Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx

Xxxxxxx xxxxxxxx xxxxxxxxxxx:

x.xxx XXX .x. xx.xxx XXX

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xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx,
xxxx Xxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx


x. Xxxxxxx xxx Xxxxxx xx xx.xxx XXX:


xx.xxx XXX .x. x.xxx XXX

x Xxxxxx x.xxx XXX


xx.xxx XXX .x. xx.xxx XXX
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XXXXXXXXX: Xxxx Xxxxxxxxxxxx xxxx xxxx xx xxxx, Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xx xxxxxxxxxx: Xxxxx xxxx Xxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx, xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxx, xx xxxxx Xxxxxxx xx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxx, xxx Xxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx. Xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxx xx xxxxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xx xxxxx Xxxxxxx, xxx xx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.

13. Verluste aus Lebensversicherungsverträgen

a) Neuverträge mit Vertragsabschluss ab 2005

Xxx Xxxxxxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx xxxxxx, xxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx x xxx xxxxxxxxxxx Xxxxxxxxxx x xxx Xxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx xxxx

  • xx xxxxxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxx xxx Xxxxxx xxx xx Xxxxxx xxxxxxxxxx xxxx.
  • xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xx. Xxxxxxxxxx xxx xxxx Xxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxxxxxxx: Xxx xxxx xx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxx xx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, x.X. Xxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxx xxxxxx xxx, xxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx Xxxxx: Xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx, xxx.

  • Xx xxxxxx Xxxx xXxxxxxxxxx xxx xxx xx. Xxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxXx.
  • Xx xxxxxxx Xxxx xxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxx Xxx. x Xx. x XXxXx.

Xxxxxxx: Xxx xxxxx Xxxxxxx xxx xxxx xxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx, xxx xxxxx Xxxxxxx xx xxx x.x.xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx xxx xxx Xxx. xx Xxxx x XXxXx.

Xxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXXXX: Xx Xxxxxxxxxxx xxxxxx Xxx xxx xxxxx xxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx, xxxxxx Xxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxx xxxxxxxxx xxxxxxx xxx xx Xxx. x Xx. x XXxXx.

b) Altverträge mit Vertragsabschluss vor 2005

Xxxxx xx xxxx xxx Xxxxxxxxxx xxxxxxxx xxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxx xx xxx Xxxxxxx, xx xxxxx xxxx xxx Xxxxxxxxx xxxx xxxxx Xxxxx xxxxxxxxxxxxxxx xxxxx xxx xxx Xxx. xx Xxxx x XXxXx xxxxx xx xx Xxx. xx Xxxx xx XXxXx. Xxxx xxxxxxxx Xxxxxxxxx,

  • xxxx xxx Xxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx
  • xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxx xxxxxx, xxxx
  • xxxx xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxx xxxxxx.

Xxx "xxxxx" Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxxxxxxx. Xxxx xxx xxxxxxx "Xxxxxxxxxx" xxxxxxxx, xxxx Xxxxxxxxx: Xxx xxxxx Xxxxxxx xxx xxxx xxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx xxxxx Xxxxxxx xx xxxx xxxxxxx xxx Xxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx xxxxxx, xxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxx xxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxx, x.x. xxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xx xxxxxxxxxx xxxx xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx, x.x. xxx xxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx Xxxx x xxx xx XXxX xxxxx XXX Xxxxxxxxx xxx xx.x.xxxx, Xxxxxxxx XXx Xx. xxxxxxxx.

Xxx xxxx xxxx xxxxxxxxxx xx Xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx Xxxx xxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxxxx xxx, xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxx xx Xxxxx xxxx xxx Xxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxx xxx xx.xxx XXX xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx: Xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx x xxx xxxxx xxxx xxx Xxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

  • Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx "xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxxx. Xxxx xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxx x xxx XX Xxxxxxxxxxx x xxx xxx Xxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx. Xx xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxx Xxxxxxx xxxxxx, xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xx.

XXXXX: Xxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxx xxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxxxxxxxxx x xxx xxxxxxxx xxxx xxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx, xxxx xx xxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xx x xxxxxxxxx xxxx. Xxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxx xxxxx xxxxx Xxxxxxx Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

14. Verluste aus Optionsgeschäften

Xxxxx xxx Xxxx xxxxxXxxxxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxx, x. X. xxx Xxxxxx,xxxxxxxx Xxx x xxx Xxxxxxxxxxxxx x xxx Xxxxx, xxx Xxxxxxxxxx xXxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxx Xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxx xxx. xx xxx xx xxxxxxxxx. Xxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxx xxxxx Xxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxxx xxx. xxxxxx xxxx. Xxxx Xxxx Xxxxxxxx xxx, xxxxx Xxx xxx Xxxxxx xxx.

Xxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxx Xxxxxxxxx xx xxx xxxxxx Xxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xx Xxxx xxx xxxx xxx Xxxxxxx xxxxxxx. Xxxxxx Xxx xxxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxx Xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxxxx xx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxx xxxxx Xxxxxxxxxx xx xxxx xxx xx xx Xxxxx xxxx xxxx Xxxxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx. xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxxx xx xx Xx. x x.X.x. xx xx Xxx. x Xx. x XXxX xxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XX X xxxxxx xxxxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx xxxxx Xxxxxxxxxx xx xxxx xxx xxx XXX Xxxxxx xxxx xxxxx xxx XXxxxx xxxxxxxxxxx, xxxx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxx!x x xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx XXxX xx xxxxxxxxxxxxxxxx xxxx. Xxxxxx xxx xxxxxx xxxxxxxxxx xxx XXX xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx, xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxx, xxxxxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx.

XXXXXXX xxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx, xx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxx, x.x. xxx xxxxxxxxx Xxxxxxxxxxxxxxx, xx Xxxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xx xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxx xxx Xxxxx xxx xxxx Xxxxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxx. Xxxx xxxxxxxx xxxx xxx xxx Xxxxxxxx xxxxx Xxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx, xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxx Xxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxx xxxx, xxxxxxx Xxx xxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx x xxx "Xxxxxx XXX" xxxxxxxxx xxx xxx Xxxxx x xxxxxxxxx.

Xxxxx xxx Xxxxxx xxxxxxxxx xx xxxxxx, xxxx xxx xxxxxxxxx, xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxx xx xxxxxxxxx x xxxx xxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxx xxx xxxxxx x Xxxx xx. X. x,x Xxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx xx Xxx. x XXxXx x xxx xxx Xxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx "Xxxxxxxxxxxxx" xxxx xxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx. Xxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Gezahlter Barausgleich beim Stillhalter

Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxxx xxxxx xxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxxx, xx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxx xxx. xxx xxxxxxxxxx. Xxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx, xxx xx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxx xx xx Xxx. x Xx. xx XXxXx.

Xxx xxxxx xx xxxx xxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxx xxxxxxx xxxxx xxxxxxxxxxx, x. X. Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxx xxxx Xxxxxx, xxxxxxxx xxxxx xxx Xxxxxxxxxxxx.

Xxx xxxx xxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xx. x XXxX xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xx xxxx xx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx: Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxx, xxxx xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxx xxx, xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xx, xxx.

Xxx xxxx xxx xxxx xxxx xxxxxx xxxxx: Xx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx"x. Xxxxxxxx xxxxxxxx x. X. xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx x xx xxxx xxx Xxxxxxxxxxxx xx Xxxx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

15. Verluste durch Forderungsausfall des Schuldners

Xxx Xxxxxxx xxx Xxxxxxx xxxx xxxxx xxx xxxxx xxxxxxxx Xxxxx xxxxxxxxx, xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, x. X. xxxxx Xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxx xxx xx xxxxx Xxxxxxxxx xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxx "Xxxxxxxxxxxxx", xxx xxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxx xxx xxxx xxx Xxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxx xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx. Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx. xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xXXx xxxxx.
  • Xxxx Xxxxxxxxxx xxx XXXxXxxxxxx xxxx xx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxX x.X.x. xx xx Xxx. x Xxxx x Xx. x, Xxxx x, Xxx. x XXxXx. Xxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx, xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx xx xxx Xxxxx xxxxx xxx. Xxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xxxxxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxx xxx. XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xXxxxxx xx.x.xxxx, x X xxxxxxx Xx. Xxxxx Xxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx Xxx xxx Xxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx.

XXXXXXX: Xxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

xxx Xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxx. Xxxx xxxx xxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xx xxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxx xxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxxxx Xxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxxx xxxxxxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

xxx Xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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

xxx Xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx x xxx xxxxxxxx xxxx Xxxxxxxx x xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxx xxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, x X xxxxxx, Xxxxxxxx XXXX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxx xx Xxxxx xxxx XxxxxxxxXxxxxxxxxxx xxx Xxxxx xxx xxx.xxx XXX xxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxx XXX xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxx xxxxxxxx. Xxxxx xxx, xxxx xxxxx xxx XxxxxxxxXxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xx Xxxxx xxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxx xx xxx XxXxxx xx xxxxx xxxxxxxxxxxx Xxxxx xxx x,xx XXX xx x.xxx XXX Xxxxxxxx, xxxxxxxxx xxxx xxxx xx XXXx!x. Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx. Xxx Xxxxxxxxxxxxx xxx xxxx "Xxxxxxxxxxxxx" xxxxxxxxxx xxx xxx Xxxxxxx xxx xxx.xxx XXX xxxx.xxx XXX .x. xx XXXx xxxxxxxxx.

16. Verluste aus Griechenlandanleihen

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxx. Xxxx xxxxxxxxxx x xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxx xx,x x xxx xxxxxxxxxxxx Xxxxxx. xxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx.

  • Xxxxx xxx XxxxXxxxxxx xxx xxxx xxxxxxxx, xxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxx xxxx xxx xxxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxx xx xxxxxx Xxxx xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xxx Xxx. xx Xxxx x XXxXx.
    Xxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx.
  • Xxxxx xxx XxxxXxxxxxx xxxx xxx x.x.xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx Xxxx xxxxx xxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxx xxx xx Xxx. x XXxXx.

Xxxxxxx Xxxxx: XxxxxxxxxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

17. Verluste im Todesfall

Xxx xxx xxxxx xxxxx xxxxx xxxxxx, xxxx xxxx xxx: Xxxx xxxx xxx Xxxx, xx xxx xxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxx. Xxx xxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xx xxxxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.

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18. Verlustverrechnung von Kapitalerträgen mit tariflichen Kapitalerträgen

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