Kommandanten, deren Stellvertreter und andere Personen der Freiwilligen Feuerwehr, die regelmäßig über das übliche Maß hinaus ehrenamtlich Feuerwehrdienst leisten, erhalten oftmals eine Aufwandsentschädigung. Die Frage ist, in welchem Umfang diese Entschädigungen steuerfrei sind.

1. Aufwandsentschädigungen für Verdienstausfall oder Zeitverlust

Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxx xx xxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxx Xxxxxxx xxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXX: Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxx xxxxxxxxxxxxxx.

Xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx, xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxx xxxxxxxx xxx.

XXXXXXXXX: Xxx xxxx xxxxx xxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX, xxxx xxxx xx Xxxxx xxx xxx XXX xxx xxxx xxxx xx Xxxxx xxx xxx XXX xxxxxxx xx x Xx. xxx XXxX xxxxxxxxxxx xXxxXxx. Xxxxxx xxx x.xx.xxxx, xxxX xxxxxxxxxxxxxxxxxx.

Xxxx Xxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx., xxxxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxx xxxxxxx xx x Xx. xx XXxX xxx xxx. xxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx. Xxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxX xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxx xxx Xxxxxxxxx xxx XxxXxx. Xxxxxx xxx x.xx.xxxx.

2. Aufwandsentschädigungen für geleistete Feuerwehrtätigkeit

Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xx x Xx. xx XXxX xx xxxxxxxxxx Xxxxxx xxxxxxxxxx xX x.xx Xxx. x XXxXx.

Xxxxxxxxxxxxx

xxxxxxxxxx xxxxxxxxx

xxxxxxxxxx xx xxxx

xxxxxxxxxx xx xxxx

x Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx

xxxxxx

x Xxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxx xxx

xxxxxx xxxxxxxx Xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx

xxxxxx

x Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx
xxxxxxxxxxxxXxxxxxxxxxxxxxxxx

xxx XXX xxxxxxxxx

xxxxxx

xxxxxxxxxxxx xxx XXX xxxxxxxxx

xxxxxx

xxxxxx

xxx Xxxxxxx, xxxxxxxxxx
xxx XXX xxxxxxxxx

xxx XXX xxxxxxxxx

xxxxxx

xxx XXX xxxxxxxxx

xxxxxx

xxxxxx

xxx Xxxxxxx, xxxxxxxxxx
xxx XXX xxxxxxxxx

xxx XXX xxxxxxxxx

xxxxxx

xxx XXX xxxxxxxxx

xxxxxx

xxxxxx

xxx Xxxxxxx, xxxxxxxxxx
xxx XXX xxxxxxxxx

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx. Xxxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxx xxx XXX. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx. Xx xxx xx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxx XXX xxxxxxxxx xx.xxx XXX xxx Xxxxx xxxxxxx xxxxxx xxx, xxx xxxx xxx Xxxxxx xxxx X x.xx Xxx. x XXxX, xxx xxxxx Xxxxx xxx XXX xxxxxx, xxx x.x.xxxx xxx xxx XXX xxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx.

Übertragung nicht ausgeschöpfter Beträge

Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxx xxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx. Xxx xx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx XXX xxxx xxxx: xxx XXXx xxxxx xxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxx xxxxxx Xxxxxxxxxx xx xxxxxx Xxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxxx xxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxx xxx xxxxxxxxxx xxx XXX xxxx xxxx: xxx XXXx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xX x.xx Xxx. x XXxXx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.

Gelegentliche Aufwandsentschädigungen

Xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx XXX xxxx xxxx: xxx XXXx xxxxx xxxx xxx xxxxx xxxxxxx xxx xxxxx Xxxxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx: Xxxxx xxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xx x XXX xxx Xxx xxxxxxxxxx xxxxxxx xxxx xX x.xx Xxx. x XXxX xxxxx.

Durchführung des Lohnsteuerabzugs

Xxx Xxxxxxxx xxx. xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx. Xx xx xxxx xx Xxxxxxxxxxx xx xxx xxxxxx Xxxxxxxxxxx xxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxx XX xxxxxxxxxxx.

Xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxx xxx x x xxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxx xxx xxx XXX xxxx xxxx: xxx XXXx xx Xxxxx xxx. Xxxx xxx xxxx Xxxxxxxxxxxxxx xxx xx x x xxxxxxxxxxxxxxx x x Xxxxxxx x xx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxxxx Xxx xx Xxxxxxx Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx x Xxxx x.

Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx x, xxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx xxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxx xx x xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x,x x xxx xxx. xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx.

Sozialversicherungsbeiträge

Xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx "xxxxx" Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxx xxx xxx XXX xxxx xxxx: xxx XXXx xx Xxxxx, xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx. xxx Xxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx x xxxxxx, xxxxx xx x xxx Xxxxxxxxxxxxxxxxxx, xx x xxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxx x x xxxx Xxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxxxxxxxx x xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxx x xx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx.

3. Aufwandsentschädigungen für Ausbildungstätigkeit

Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xx x.xxx XXX xxxx xxxx: x.xxx XXXx xx Xxxx xxxx xx x Xx. xx XXxX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx. xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxx" xxxx, xxx xxx xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX. Xxxx xxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxxx xxx xx x.xxx XXX xxxx xxxx xxxxxxxxxx, xxxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx.

Xxx Xxxxxxxxxx xxx x.xxx XXX xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxx xxxxxx:

  • Xxx Xxxxxxxxxx xxxx xxx xxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxx, x. x. xx xxxxxx xxxxx Xxxxx xxx Xxxxxx xxx xxx XXX xxxxxxxxxx.
  • Xxx Xxxxxxxxxx xxxx xx xxxx xx xxx xxxxxx Xxxxxxx xxxx xxxxxxx xxxxxx, x. x. xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxx xx xxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxx xxx xxxxx xxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxxx xxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx. Xxxxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xX x.xx Xxx. xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX.

Xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxx xxxxxxxxxx x.xxx XXX xxxxxxxxxx xxxxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxx, X xxxx XxxxxxXX xxx:

Xxxxxxxx

Xxxxxxxxxxxxxxxxxxxxx
Xxxxxxxxxxxx Xxxxxx xxxxxxx xx x Xx. xx XXxX

x Xxxxxxxxxxx

x Xxxxxxxxxxx

x Xxxxxxxxxxxxxxxxxxx

x Xxxxxxxxxxxxxxxxxxx

x Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx

x Xxxxxxxxxxxxxxxxxxx

x Xxxxxxxxxxxxxxxxx

x Xxxxxxxxxxxxxx

x Xxxxxxxxxxxxxxxxxxxxxxxx

xxxxxx xx x

xxxxxx xx x

xxx x

xxxxxx xx x

xxxxxx xx x

xxxxxx xx x

xxxxxx xx x

xxx x

xxx x

Xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx". Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxx. Xxxxxx Xxxxxx xxxx xxx xx x xxxxxxxxx xxx Xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx Xxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxx, xxx Xxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxx. Xxxxx xxxxxxx Xxx xxxx xxxxxxx, xx xxx xx xxxxxxx Xxxxx Xxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx.

Xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxx: xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX. Xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxx Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xX x.xx Xxx. x XXxXx.

Xxxxxxxx:
Xxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxxxxx xx xx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx XXX. Xxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xx x xxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxx xx Xxxx

Xxxxxxxxxx xxxx xx x Xx. xx XXxX: xx x xxx xx.xxx XXX, xxx. x.xxx XXX

x.xxx XXX

.x. x.xxx XXX

xxxxxxxxxx

Xxxxxxxxxx xxxx xx x Xx. xx XXxX

x x.xxx XXX

.x. x.xxx XXX

Xxxxxxxxxxxxxxx

x XXX

Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx Xxx xxxxxxxxxxxx:

Xxxxxxxxxxxxxxxxxxxxxx xx Xxxx

Xxxxxxxxxx xxxx xx x Xx. xx XXxX: xxx XXX xxxxxxxxxx

x.xxx XXX

.x. x.xxx XXX

xxxxxxxxxx

Xxxxxxxxxx xxxx xx x Xx. xx XXxX: xx x xxx x.xxx XXX

x x.xxx XXX

.x. x.xxx XXX

Xxxxxxxxxxxxxxx

x x.xxx XXX

Xxx xxxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxxxx. Xx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxx

xxxxxx

a) Erklärung zur Anwendung des Übungsleiterfreibetrages beim Feuerwehrdienst

Xxxxx xxx Xxxxxxxx, xxx Xxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxx, xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxx xXxXx Xxxxxx xxx xx.xx.xxxx, X xxxx x xx Xx xxxXx xxx.

Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxx xxx...

Xx xxxxxx Xxxxxxxxxxx xxx ................................... xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xx x Xx. xx XXxX xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx:

x. Xxx Xxxxxxxxx xxx xxx. xxxxxxxxxxxxxxxxxxxxxxxx

Xxx xxxx xxxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxxx xxxx.

Xxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx. Xxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx xxxx: x.xxxx xxx xxx Xxxxxxxxxx xxx ........... XXX xxxxxxxxx xxxxxx.

x. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx

Xxx xxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

Xxx xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx Xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxx xxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx.
Xxxxxxxxxxxxx: ..................
Xxxxx xxxxxxxxxxxx Xxxxxxx: ..................

x. Xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx

Xx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxx xxxx xxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx, xx xxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xx xxxx xxx Xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxx xxxx, xxx xxxxx xxxx. xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx.

.............................................. ..........................................

xXxx, Xxxxxx xXxxxxxxxxxxxx

4. Aufwandsentschädigungen für Gerätewarte

Xx xxxxxx Xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxxx xxxxxxxxxx xxxxxxxxx xXxxXxx. XxxxxxxxxxXxxxxxxx xxx x.x.xxxx, XX xx x X xxxx x xxxx:

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxx. Xx xxxx xx xxx Xxxxx xxxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxx XXXx xXxx xxxx: xxx XXXx xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxxx xxxxxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

x Xxx Xxxxxx xxx xxx XXX xxxxxxxxx xxxxxx xxxx xx X x.xx Xxx. x XXxX. Xxxxxxx xxxx xx xx x Xx. xx XXxX: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx xx Xxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx XXX xxxxxxxxx xxxxxxxxxx.