Kryptowährungen, wie Bitcoin, Ethereum, Litecoin, IOTA u.a., sind digitale, anonyme, notenbankunabhängige Währungen. Viele wissen nicht wirklich, was genau das ist und wie sie funktionieren. Was allerdings weithin wahrgenommen wird, sind Pressemeldungen über extreme Wertsteigerungen und drastische Wertverluste. Die Frage ist, wie Gewinne und Verluste aus dem Handel mit Bitcoins und anderen Kryptowährungen steuerlich zu beurteilen sind. 

1.   Ertragsteuer

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxxx x xxxx xxxxxxxxx xxxxxx xxxx, xxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Xxx XXXxXxxxxxxxx xxxxxxxxx xxxxxxxxxxxx XxxxxxxXxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxx Xxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx Xxxxxx xxxxxxxx. Xxxxxxx xxxxxxxxxxxx xxxx xxx XXXxXxxxxxxxx xxx Xxxxxxx, Xxxxxxx, Xxxx Xxxxx, Xxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx Xxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxx xxxxxxxx, xxx xxxx Xxxxxxx xxx xxxxxxxxx XXXxXxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx:

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

Xxx xxxxxxxxxx XXXxXxxxxxxxx xxxxxx Xxx:xxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx x xx Xxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxx xxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxx xxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxx xxxx xxxxxxxx xx xxxxxx xxxxx Xxxxxx xx Xxxxx xxx xxxxxxxxx x,x Xxx. Xxxx. Xxx xxx Xxxxxxxxx xxx xx xxx Xxxxxx xxxxxxxx, xx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx XXX xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxxxx. Xxxxxxxxx Xxxxxxxxxx xxxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" x.X. xxx xx xx Xxx. x Xxxx x Xx. x XXxX xxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xx xxxxxx. Xx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxx, Xxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx, xxxxx xxxxx Xxxxxxxx xxx xxxxxxx xxxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx. Xxx xx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxxxx xxxxx xxx xXxxxxx: Xxxxxxxxxx xxx XXX xxx xx.x.xxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxx xxxx xx xx xxx xxxxxxxx Xxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxx xxxx xxxxxx Xxxxxx. Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx, xx xxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx, xxxxxxxxx xxxx. Xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx.

2.   Umsatzsteuer

Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx x xxxxxxxxxxxx x Xxxxxxxxxx xx Xxxxxxxxx xxx xxx. xxxxxxxxxx Xxxxxxxx Xxxxxxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xxxxxxxxx. Xxxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxx xx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xx XxXxXxxxXX xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxx xxxxxx xxxxxxx Xxxxx xxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx.xxxxxx

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx XxXXxXxxxxx. Xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx XXX xxxxx Xxxxxxxxxx, xxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xx xxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXXxxxxxxXxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx:

  • Xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxx xx x Xx. x Xxxxxx. x XXxXx.
  • Xxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxx xxxxxx xxxxxxx Xxxxx xxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxx xxx xx xxx Xxxxxxxxx, xx xxx xxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx. X. xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxx. Xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx.
  • Xxx xxx Xxxxxxx xxxxxx xxxx xxxxxx xxx. xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xxxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx.
  • XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxx XxxxxxxXxxxxxxxxx, xxxxxxxxxxxx xx Xxxxxxxxxxxxxx, xx xxxxxx xxxx Xxxxxxxxxxxxxx x.X.x. XxXxXxxxXX xxxxxxxxx.
    xxxxxx
Xxxxxxxxxxx xx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xXxxxxx. x.x.x Xxx. xx XXxXXx:

Xxx. xxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxx, x.X. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxx xxxxx xxx. xxxxxxxxxx Xxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xxxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxx. xxxx. Xxxxxxxxxxxxxxx xxxx XxxxxxxXxxxxxxxxx, xxxxxxxxxxxx xx Xxxxxxxxxxxxxx.


Xxxxxx
Xxx xxx. "Xxxxx" xxxxxxxxx xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx XxxxxxxxXxxxxxx xxxx xxxxxxxx Xxxxxxx, xx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx. Xxxxx xxxxxxx xxxx xxx "Xxxxxxxxx" xxx Xxxxxxx xxx xxx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxx. "Xxxxx" xxx xxx xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xx xxx xxx. "Xxxxxxxxxx".

Xxx xxx Xxxxxxxxxx xxx Xxxxx xxxxxxx xx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxx. Xxx xxx. Xxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxxx, xxxx xxxxxxxxxx xxxxxxx xxx xxxxx xx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxx. Xxxx xxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxx xxxxx Xxxxxxx xxxxx xxx Xxxxxx xxxxxx xxx xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx.
xxxxxx

Xxxxxx
Xxx "Xxxxxxx" xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxx, Xxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxx xxx. xxxxxxxxxx Xxxxxxxx. Xxxx Xxxxxx xxxx x.X. xxxx Xxx xxxx xxx Xxxxxxxxxx xxxx, xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxx Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxXx xxx, xxx xxxx Xxxxxxxx xxx xx xx Xxx. x xxx. Xxx. x Xxxx x XXxX xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx xx.xx Xxx. x xxx x XXxXXx.
xxxxxx

Xxxxxxxxxxxxxxxxxx
Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx. Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxx xx xxxx xx xxx Xxxxxxxxxxxxx xxx xxxx XXXxxxxxxxxxxxx Xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. x XXxX xxxxx xxxxxxxx xxxxx xx Xxxxxxxx. Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. x Xxxxxx. x XXxX xx Xxxxxxxx.xxxxxx