Kirchensteuer sind Geldleistungen, die Religionsgemeinschaften von ihren Mitgliedern aufgrund gesetzlicher Bestimmungen erheben. Voraussetzung ist, dass die Religionsgemeinschaft als Körperschaft des öffentlichen Rechts anerkannt ist. Die gezahlte Kirchensteuer abzüglich erhaltener Erstattungen im selben Jahr können Sie als Sonderausgaben absetzen.

1. Zahlungen an Religionsgemeinschaften, die Kirchensteuer erheben

Xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxx xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx XXxXx, xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxx.

Xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXXXXXXX: Xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxx, xxxx xxxxx xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx "xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxx" xxxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx.

Xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx x x xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxx xx Xxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxx. Xxxxxxxxx xxxx xxxx

  • xxx Xxxxxxxx, xxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx,
  • xxxxxxxxxx xxxxxxxxxxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxx,
  • xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxx,
  • xxxxxxxxxx xxxxxxxxx Xxxxxxxxx,
  • xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxx.

Xxxxx xxxxxxxxx xxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XXX X. xxxx.

XXXXXXX: Xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx. Xxxx xxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx.

a) Erstattung von Kirchensteuer

Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx "xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxx xx Xxxxxx xxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxx, x. X. xxxx Xxx xxx xxx Xxxxxx xxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx. Xxx Xxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx.

Xxxx Xxxxxxxxxx xxx xxxx: Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx x xxxx xxxx xx xxxxx xxxxxxxxxxxxxxxx xxx x xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxxxxx Xxx xxxx xxx "xxxxxx xxxxxxxxxxx" Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx XxxxXx xxxx.

XXXXXXXXX: Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xx xxxx xxx. Xxxxxxxxxxxxxxxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, X xxxx XxxxXx XX x.xxx.

Xxxx Xxxxxxxxxx xx xxxx: Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx, xxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxx xxxx xxx xx Xxx. xx XXxXx.

Xxxxxxxx:
Xxxx Xxxxxxx xxx Xxxx xxxx xxx xxx Xxxxxx xxxxxxxxxxx xxx xxxxxxx xx Xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX. Xx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxx x XXX. Xx xxxxxx Xxxx xxxx xxx xxxxxxxx Xxxxx xxx xxx XXX xxxxx xx xxx Xxxx xxxx xxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx XXX xxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxx Xxxxx xxx, xx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" xxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxx: Xxx xxx xx xxxxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxx xx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxx xx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxxxxx xxx xxxxx x xxxxx Xxxxxxxxx xxx Xxxxxxxx x xxx Xxxxxxxxx xx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, XX X xxxxx.

  • Xx Xxxxxxxxxx xxxxx xxx Xxxxxxxx xx xxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xx. Xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx x xxxxxxxx x Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx.
  • Xxxxx xxx Xxxxxxxxxxxxx xxxx xx xxxxx xxxx xxxxxx, xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx. Xx xxxxx xxxx xx xxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx x xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx.

Xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxx" xxxx xxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxx xxx XXxX xxxxxxxxxx, xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx xxx. xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx.

b) Diese Religionsgemeinschaften erheben Kirchensteuer

  • XxxxxxxxxXxxxxxxxxxx Xxxxxx xXxxxxxxxxx,
  • Xxxxxxxxxxxx Xxxxxxxxxxxxx,
  • Xxxxxxxxxxxxxx Xxxxxx,
  • Xxxxxxxxx Xxxxxxxxxxxxxxx,
  • Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx. X. xx Xxxxx, Xxxxxxxxxxxxx,
  • Xxxxxxxxxxxxxx Xxxxxxxxx xx. X. xx Xxxxx, Xxxxxxxxxxxx, Xxxxx, Xxxxxxxxx, Xxxxxx,
  • Xxxxxxxxxxxxx Xxxxxx xx Xxxxxx xXxxxxxxxxxxxxxxxx,
  • Xxxxxxxxxxxxxxxxxx xx XxxxxxxxXxxxxx,
  • Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxx xx XxxxxxxxxxXxxxx.

c) Zahlung von Kirchensteuer durch die Erben

Xx xxx xxxxxxxx: Xxxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx x xxxxxxxxx xxxx xxx Xxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxx. Xxx xxxx xx xxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxx xxx, xx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxx xxxx.

Xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxx xxx xxx Xxxxx xxx xxxxx xxx xxxxxx xxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxxxxxxxxxx: Xxxx xxx Xxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxx xx xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxx xxxxx xx Xxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxx xxx xx Xxxxx xxxx xxxxxxxxxx. Xxxx xxx Xxx xxx Xxxxxx xxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xx xxxxx Xxxxx xxxxxxx xxxx. Xx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx.
  • Xxxx Xxxxxxxxxx xxx XXX xxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xx Xxxxxxxxx xxx Xxxxx xxxxxx Xxxxxxxxx xxx Xxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxx. Xxx Xxxxxxx xxx xxx Xxxxx xxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxx.

2. Zahlungen an Religionsgemeinschaften, die keine Kirchensteuer erheben

Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxxxxx Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xx xxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx:

Xxxxxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx "xxx Xxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxx xx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx, xxxx xxx xx x xxxx x x xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xX xx.x XXxXx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxxx xxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx, xxx "xxx Xxxxxxxxxxxxx" xxxxxxxxx xxx, xxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xxxx Xxxxx xxx Xxxxxxx xxx XXXxXxxxxxxxxxxxx, xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxx Xxxxx xxxxxx Xxxxxxxx xxx xx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx. Xxx xxxx xxxx xx xxxx xxxxx xxxx Xxxxxxxxxxxxxx: Xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx XxxxxxxxxxxxxxXxxxxxxxxxxx, x. X. xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxx xxxxx "xxxxxxx" Xxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xXX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxx.

XXXXXXXXX: Xxxx Xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx "xxx Xxxxxxxxxxxxx" xxxxxxxxxxxxx Xxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx "Xxxxxxxxxx xxxxxxxxxxx Xxxxxx" xxxxxxxxx, xxx xxxx xxxx xxxx xxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xx xxx XXxXx.

Diese Religionsgemeinschaften sind Körperschaften öffentlichen Rechts und erheben keine Kirchensteuer (nur auszugsweise)

  • Xxxxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxx Xxxxxx xXxxx Xxxxxxxxx,
  • XxxxxxxxxxxxXxxxxxxxxxxxxx Xxxxxxxxx,
  • XxxxxxxxxxxxXxxxxxxxxxxxxx Xxxxxx,
  • Xxxx Xxxxxx Xxxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxx,
  • Xxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx,
  • Xxxxxxxxxxxxxxx Xxxxxx,
  • Xxxxxxxxxxxxxx Xxxxxxx XxxxxxxxxxXxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxx XXXx,
  • XxxxxxxxxXxxxxxxxx Xxxxxxxx xxx XxxxxxxxxxxXxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx,
  • XxxxxxxxxxxXxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx,
  • Xxxxxxxxxxxx xxx XxxxxxxxxxXxxxxXxxxxxxxxxx,
  • Xxxxxx Xxxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxx xXxxxxxxxx,
  • XxxxxxxxxxxXxxxxxxxxxxxxxxx Xxxxxxxx,
  • XxxxxxxxxxxXxxxxxxxx,
  • Xxxxxxxxxxxxxxxxxxxx,
  • Xxxxxxxx Xxxxxxxxx XxxxxxxxxxXxxxxxxxxxxx,
  • Xxxxxxxxxx xx Xxxxxxxxxxx,
  • Xxxxxxxxxx Xxxxxxxxxxxxxxx,
  • Xxxxxxxxx Xxxxxxxx Xxxxx Xxxxxxx xx Xxxxxx,
  • XXX xx xxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxx Xxxxxx.

Ahmadiyya Muslim Jamaat

Xxx "Xxxxxxxxx Xxxxxx Xxxxxx" xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxx xxxx xx Xxxxx Xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx. Xxx XxxxxxxxxxXxxxxxxxxxxx xxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxx xx.xxx Xxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxxxxxx xxx xx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx Xxxxxxxxx xx xxxx xxx xxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xx xxx xxx xxxxxxxxxxxx Xxxxxxx: Xx xxxx xxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxx Xxxxx Xxxxxx Xxxxx, xxx Xxxxxxxxxx, xxxxx xx Xxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxx.

Scientology

Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx, xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.

Zeugen Jehovas

Xxx Xxxxxxx xx xxx xx.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx Xxxxxxx Xxxxxxxxxxx x.X. xx Xxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxxxxxxxxxxx xxx xxx xx Xxxxx xxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxx. Xxxx Xxxxxxx xxx Xxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx Xxxxxxx xxxxx xxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xXXxxxXxXxxxxx xxx x.x.xxxx, x X xx.xxx.

Xxxxx xxxxxxxx xxx Xxxxxx Xxxxxxx Xxxxxxxxxxx xx xxx xxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx, xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx.

Xxxxxxxxxx xxxx xxx Xxxxxx Xxxxxxx xx xx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxx xx XxxxxxXxxxxxxxxxxx, Xxxxxx, XxxxxxxxxxXxxxxxxxx xxx XxxxxxxxxxXxxxx xxx xxxx xxxx xxxxx xxx Xxxx. Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxx Xxxxxx xxxxxxxxx. Xx xx.x.xxxx xxxxx xxx Xxxx XxxxxxxxxxXxxxx xxxxx xxx XX Xxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxx xxx Xxxx XxxxxxXxxxxxxxxxxx xxx xxxx Xxxxx xxx xxx XX Xxxxxxxxx xxxxxxxxx.

Xx XxxxxxXxxxxxxxxxxx xxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx, xxxx xxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxx, xxxxx xxx xx XxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx Xxxxxxx xx Xxxxxxxxxxx xXXx xxx Xxxx xx Xxxxxx x xxx xxx. Xxxxxxxxxxxxx x xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xXxxXxx. XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, XXxxXxxxxxxx Xx. xxxxxxxx.

Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx, xxxx

x xxxxxxxx xxx XX xxxxxx xx xxx xxxxxxxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxx xxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxx XxxxxxXxxxxxxxxxxx, Xxxxxx, XXX xxx XxxxxxxxxxXxxxx xxx Xxxxx,

x xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxx XX xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx xx XxxxxxXxxxxxxxxxxx xxx Xxxxx.

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxx:

  • Xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx "xxx Xxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxx xxx xx Xxxxx Xxxxxx, xxxxxxx xxxxxxxxxx. Xxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xx xxxx Xxxxxxxxxx x xxxx x x xxx Xxxxxxxxxxxxxxx.
  • Xxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

3. Zahlungen an Religionsgemeinschaften, die keine Körperschaften des öffentlichen Rechts sind

Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx:

Xxx Xxxxxxxxx xxxx xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxXxxxxxx xxx"Xxxxxxxxxx xxxxxxxxxxx Xxxxxx", xxx xxxx xxxx xxxx xxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxx x x xxx xxx Xxx. x XXxXx.

XXXXXXX: Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxx xxx xxxx xxx xxxxx Xxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx.

Xxxxxx xxx "xxxxxxxxxx Xxxxxx" xxxx xxxx "xxxxxxxxxxxxxxxx Xxxxxx" xxxxxxxxxxx: Xxxx Xxxxxxxxxx xxx XXX xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Diese Religionsgemeinschaften haben nicht den Status einer öffentlich-rechtlichen Körperschaft

  • Xxxxxxxxxx Xxxxxxxxx Xxx xxx Xxxxxx xx Xxxxxxxxxxx x. X. xxx xxx xxxxxxxxxx Xxxxxxxxx Xxxxx xXXX Xxxxxxxx xxx xx.xx.xxxx, XxXX XXxX xx x Xx. xxxx,
  • Xxxxxxxxxx Xxxxxxxxxxxxxx,
  • Xxxxxxxxxxxxxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx,
  • Xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx x.X. xXxxx Xxxxxxxxxxx,

Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx, xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.

4. Zahlungen an Religionsgemeinschaften im Ausland

Xxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xx xxxx x xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx XXxxXXXxXxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxx. Xxxxxx xxxx xx Xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

XXXXXXX: Xxx XX xXxxxxxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxxx, Xxxxx, Xxxxxxxxxxx, xxxxxxxxxxx, Xxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxx, Xxxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxx, xxxx xxx x.x.xxxx xxxx Xxxxxxxx.
Xxx XXX xXxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx.

Xx xxxxxx XXxxXXXxXxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx

XXxxXXXxXxxxx

Xxxx xxx xxxxxxxxxx

Xxxxxxxxxxxxx

Xxxxxxxxx xxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxx

Xxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx x Xxxxxxxxxxx

Xxxxxxxx

XxxxxxxxxxxxxxXxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx

Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxx XXxXXXxXxxxxxx xxxxxxxxx, xxxxxx xxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxxx, xxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx xxx XX xxx. xxx XXX xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx.

Xxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx, xxx xx Xxxxxxx xxxxxx xxxx, Xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxx xxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx. Xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxx.

XXXXXXXXX: Xx xxxxxx Xxxx xxxxxx xxxx xxxxxxxxx Xxxxxx xxx. Xxxxx: Xxx Xxxxxxxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxx xxxxxxxx xxxxxx, xxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxx xxxxxxxxxxxxx: Xxx xxx xxx xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxx xxxxxx xxxxxxxx xxxxxx xxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxx XxxxxXx XX xxx xxxxxx XxxXxx. Xxxxxxxxxxxxx xxx xx.xx.xxxx, XX xxxx X. xxxx.

Xxxxxxxxxxx xxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, x. X. Xxxxxxx xx xxx Xxxxxxx xxx xxx Xxxx Xxxxx xx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxxx Xxxxxx xx Xxxxxxx.