Um Rechtsansprüche durchzusetzen oder abzuwehren, bleibt oftmals nur der Gang vor Gericht. Und da dort Anwaltszwang besteht, ist die Hilfe eines Rechtsanwalts erforderlich. Sind aber deshalb die Prozesskosten auch "zwangsläufig", sodass sie als außergewöhnliche Belastung steuerlich absetzbar sind?

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1. Zivilprozess

Frühere Rechtslage bis 2012

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Xx Xxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx: Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx, xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxx. "Xxx Xxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx. xxxx XX X. xxxxx.

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Neue Rechtslage ab 2013

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Welche Ausnahmen zur steuerlichen Anerkennung in Betracht kommen

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a) Schadensersatzprozess

Xxxx Xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xx xx Xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XXX X. xxxx. Xxxx xxxx xxx Xxxxxxx xxxxxxx Xxx xx xxxxx Xxxxxxxxxx xxxx, xx xxx Xxx "xxxx Xxxxxxxxxxxx Xxxxxx xxxxxx, Xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

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b) Arzthaftungsprozess

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c) Unterhaltsprozess

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

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d) Miet- und Räumungsprozess

Xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxxx Xxx xxx Xxxxxx xx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, x. X. Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxx xxx XX X xxxxxx.

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e) Vermögens- und Erbstreitigkeiten

Xxxx xxxxxxxxx XXXxXxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx xx xxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx "xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx" xxx xx Xxx. x Xxxx x XXxXx.

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  • Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.

f) Prozess ums Eigenheim

Xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxx xxxxxx xxxxxxxx Xxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx, xx xxx xxxxxxxxxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxx xxxx xxxx xx xxxxxxxxxxxx. Xxxx xxxxxx xx xxxxxxxxxx, xxxx xx xx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx, xxx Xxx xxxxx Xxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxx, xxxxxxxxxx Xxxxxxxxxxx x. xx. xXX Xxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

g) Nachbarschaftsprozess

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h) Verfahren vor dem Vormundschaftsgericht

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i) Ehescheidung

Xxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xx xxxx xxx xx Xxxxxx xxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx, "xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx" xxx xx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xx Xxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx xxxxxxxxx xxxx xxxx xxxxx, xxxxxxxx x xxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx: Xx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx. "Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

  • Xxxx xxx xxxxxxxxx xxx xx xx XXxX xx Xxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxxx xx xx Xxx. x Xxxx x XXxX xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx.
  • Xxxx Xxxxxxxxxx xxx XXX xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxxxx xxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx. Xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx, xxxxxx xxxx xxx Xxxxxxxxxx xx xxx Xxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxxxxxxx.
  • Xxxx xxx xxx XXX xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx xxx xx xx XXxX xx Xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxx. Xxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxx.

j) Bergbauschaden

Xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx Xxxxxxxx xx Xxxxxxxx xxxxxxxxx. Xxxx xxxx xx xx Xxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxx xx Xxxxxxxx, xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx. Xxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx, xxxx xx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx, xxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxx.
  • Xxx xxxxxxx Xxxx xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx Xxxxxx xxxxx, xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxxx xx xxxxxxx.
  • Xxx Xxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxx xx xxxxxxx Xxxx xxxxxxxxxx xxxxxx xxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xx xx XXxX xxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxx xxx xxxxx Xxxxxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxx xxxxxxx. Xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxx xxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xx Xxxxx xxxxxxxx xxx.
  • Xxxxx xxxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx, xxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx XXX xxxxxxxxx xxxxx, xx xxx Xxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx x.X. xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xx xx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx.

2. Strafprozess

Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx, xxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxx, xxxx xxx Xxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx Xxx xxxx xxx Xxxxxxxxx xxxxxxx. Xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxx Xxxxxx,

xxxxx Xxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xx xxxxxx xxxxx. Xxxx xxxx xxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxx Xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx xxxx Xxxxxxx xxx xxxxxxxx Xxxxxxx xxx xxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx, xxxx Xxxxxxxxx: Xxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XXX X. xxxx. Xxxxx xxxxxx "xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxx", xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XXX X. xxxx.

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxx xxxx, xxxx xx xxxx xxx xxx Xxxxxxxxx xx xxxxx xxxxx Xxxxxxxxxxxx, x. X. xxx xxxxxx Xxxx, xxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx xxxxxx Xxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XXXX xxxxxxx.

Xx Xxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx. Xxxx xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxx xxx xxxxxxxxXxxxxxx xxxxxxxxxx xxx, xxx xxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxxx.

Wiedergutmachungsauflage zur Einstellung des Strafverfahrens

Xxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx, x.X. xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx. Xxx Xxxxx xxx, xx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxxxx. Xxxxxxxxx Xxxxxxxxx xxxx xxxxx "xxxxxxxxxxxxx" xx Xxxxx xxx xx xx XXxX, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxx, xx xx xxxx Xxxxxxx xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxxx.

XXXXXXXXX: Xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx Xxxxxxxxxx xxxx xxxxxxxx: Xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xx xxxxxxxx xxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx, x.X. xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Steuerstrafverfahren wegen Steuerhinterziehung

Xxxxxxx Xxx xxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

XXXXXXX: Xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx: Xxxxx xxxxxxxxx xxxx x xx xxx XXX x xxx Xxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx xx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx. Xxxxxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx. Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

3. Vaterschaftsprozess

Xxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxx x xxxxxxxxxxxxxx x Xxxxx xxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXXXX:Xxx Xxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxx xxx, xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxx xxxx xxxxxxxxxxxx xxxxx xxxx, xxxxx Xxx. x XXXx. Xxx Xxxxx xxxx xxxxxxxx, xxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx Xxx. x XXXx. Xxx Xxxxxxxxx xxxx xxxxx, xxxx xxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxx Xxxxxx xxxxx xxx Xxxx xxxx xxx Xxxxx xxx Xxxxxx xxxx xxx Xxxxxx xxxxx xxx Xxxx xxx xxxx x xxxxx xxxxxxxxxx x Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx Xxx. x XXXx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxx xxxx, xxxx Xxx. x XXXx.

Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxx, xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxx xxx xxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx, xxxx xx xxxxxxxxxx Xxxxxxx xx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xx xxxxxxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx "xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxx xxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. xxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx" xXX Xxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxx xxx xx Xxxxx xxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xx xxxx, xxx xxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx. "Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx:

  • Xxx XX Xxxxxx xxxxxxx xxx Xxxxxx xx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. xxxxxxxxxx xxxxx xXX Xxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxx XX Xxxxx xxx xxxxxx, xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx Xxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxxxxxxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx xXX Xxxxx xxx xx.xx.xxxx, X X xxxxxxx.
  • Xxx Xxxxxxxxx XX xxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxx xx xxxxxx Xxxxxxxxxxx xxxxx xxxxxx. Xxxx xxx xxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxx XX Xxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx xXX Xxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
  • Xxx XX Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxx Xxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxx, xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xXX Xxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx:

  • Xxx Xxxxxxxxxxxxxxx xxx xx xxxxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxx. Xx xxxxxx xxxxx, xxx xx Xxxxx xx xxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xx xxxx, xxx xx xxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxx XX Xxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxx xxxx xxx xxxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
  • Xxx XX Xxxxxxxx xxxxx xx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

4. Privatinsolvenz

Xxxxxxxx, xxx xxxxxxxxxxxxx xxxx, xxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx x Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxx xxxxxxx Xxxxxxxxx xxxxxx xx xxx xxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxxx, x. X. Xxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxx xxxxxx xxxx xxx xxxx XXXxXxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xXX Xxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxx xxx xxxxxxx Xxx, xx xxxxxx Xxxx xx xxxxxxxxx, xxx xxxx xxxxx xxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx Xxxxx, xxxxxxx xx xxx Xxxxxxxxx xxxxxxxx xxx, xxxxx xx xxxxx xxxxxxx xxxxx xx, xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxx Xxxxxxxxxxx.

Xxxxx xxxx xxxxx xxxx Xxxxxxxxxx xxx xxx xxxx XXXxXxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx. xxxx XX X. xxxxx. Xxxxxx Xxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxx xxxx.

XXXXXXXXX: Xx xxxxxx Xxxx xxx xxx xxxxxx Xxxx xxxxxx xxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx, xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxxxx xxx x xxxxxxxxx xxxx xxx Xxxxx xxx xxxx. Xxx xx xxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx, xx xxx Xxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxx xx xx xx Xxx. x Xxxx x XXxX xx xxxx xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx.

5. Sonstige Prozesse

a) Abwehr ehrenrühriger Angriffe

Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxx xxx xxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxx, x. X. xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

b) Prozess vor dem Finanzgericht

Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx:

  • Xxxx xx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx.
  • Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx xxx xxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xx xxxx xxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx Xxxxxxx, xxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx, xxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. "Xxx Xxxxxxx xxxxxx xxxxx, xxxxxxx xx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxxx XX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

c) Prozess wegen Baumängel oder mangelhaften Werkleistungen

Xxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxxx xxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxxxx xxx XXX xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxx xxx xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx XXX xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx, xxxxxxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxxxx xxxx Xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx. Xxxxx xxxxxxxx xx Xxxxxx xxx Xxxxxxx xx Xxxxx xxxx Xxxx xxx. Xxxxxxxxxxxx xxxxxx xxx xx xxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxx, xxxx xx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxx. Xxx Xxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx, xxxxxxxxxx xx xxxxx, xxxx xx xx Xxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxx Xxxxx xxxxxxxx. Xx xxx Xxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxx. Xxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxxxx xx xx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx.

Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxxx xxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

d) Prozess wegen Studienplatz

Xxx Xxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx, xxx Xxxxxxx xxxx xxxx xxxxxxxxx xx xxxxxxx xxx xx xxxxx Xxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxx xxxxxxx. Xxx Xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxx xxxxx xxx xxx. XXxXxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

  • Xxxx xxxxx xxxxxxxx Xxxxxx xxx XXX xxxxxxx Xxxxxxxxxxxx xxx Xxxxxx, xx xxxx xxxxx Xxxx xx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xx xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxx xxx Xxxxxxx xx xxx xxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx, xxx xxxxxxxx xxx xx x.xxx XXX xxxx xxxx: x.xxx XXXx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxx xxxx Xxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxxxxxxx xxxx xXX Xxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx XX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Xxx XX Xxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x xxx x XXxX. Xxxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx, xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxx. Xxxxx xxxxx "xxxxx Xxx xxxx xxxxx xx xxxxxxxxxxxxx, xxxx xxx xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxx" xXX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

Xxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx. Xxxxx xxxxx xxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxx xxxxxxxx xXxxxxxxxxxxx: XX X xxxxx.

e) Prozess wegen Fehlbelegungsabgabe

Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

f) Verfahren vor dem Verwaltungsgericht

Xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxx. Xxx xxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx, xx xxx xxxxxxxxxx xxxx, xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

g) Verfassungsbeschwerde

Xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, "xxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx. Xx xxxx xxx Xxxx xxx, xxxxxx xxxx xxxxxxxxxxxx xxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx" xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

6. Prozess im Zusammenhang mit einer Einkunftsart

Xxxx xx xxxxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxx, xxxxx xx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xx, xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxx. Xxxx "Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xx xxx xxxxxxxxxx xxxxx" xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx xxxx Xxxxxxxxx:

  • Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.
  • Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxx. xx Xxxxxxxxxxxx xxx xxx Xxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxxx xxxxxx Xxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxxxxx xxx xxxxxx xx Xxxx xxx "Xxxxxxxxx xxxx Xxxxxxxxx" xXxXx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxx XxX xxxxx xxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxx xxxxxxxxxx xxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xxx Xxxxxx xxxxxxxxx xxxx.

  • Xxxxxx xxxxx Xxxxxxxxx xxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xXxxxxxxxxxxxx, Xxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx, xx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxx. Xxxxxxx xx xxxx xxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.

XXXXXXXXX: Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxx Xxxx xxxxxxx xxxxxxx xxxxxx, xx xxx xxx xxxxxxx xxxxxx.

Xxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx, xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx xxxxxxxxxx xxx XXXxXxxxxx xxx xx.x.xxxx, XXxXX xxxx X. xxxxx.

Xxxx xx xx xxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx. X. xxxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xx xxxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

7. Übernahme von Prozesskosten

Xx xxxx xxxxxxxxx, xxxx Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxxx Xxxxxx. Xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX x xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx xxxx, xxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxxx.

Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx "xxxxx xx xxx Xxxx xxx, xxx Xxxxxxxxxxxx xxxxxx xx xxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx. Xxxx xxxx xxx Xxxx xxxx Xxxx Xxxxxxxxxx xxx XXX xxxx xxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx, "xx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XXX X. xxxx.

XXXXXXX: Xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx XX Xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxx Xxxxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxxx xxx xxxx xxx Xxxxx

  • Xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxx, xxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxx Xxxx xxxx xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxxx Xxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx, xxxx xxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx, Xxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx.
  • Xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxx xxxx xxxxxxxxxxx, xxxx xxxxxxxxx xxxx xxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxx. Xxx Xxxxxxx, xxx xxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx. Xxxx xxxxx xx xxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxx xx. Xxxxx xxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxx xxx Xxxxxx xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxx, xx xxxx xxxx xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxx xxxxxxxxx xxxxxxxx xxx Xxxxx xxxx xxxx, xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx: Xxxx xxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxx xxx, xx xxxxx xxxxxxxxxxx Xxxx, xxx xxxxx Xxxxxx xxxxxxxxx xxx, xxxxx Xxxxxxxxxxxxxxx xxx Xxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxxxx xx: Xxx xxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxx xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxx xxx xxx Xxxxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx x xx xxx XXX x xxxxxxx xxxxx, xxxx xxxx Xxxxxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx. Xxxx xxxxxxx: Xxxx xxx Xxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx xxxxxxxx, xxxx Xxx xxxxxx Xxxxxx xxxxx xxxxxxx xxx xxxx xxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxx XX Xxxxxxxx xxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxxxxxx xxx xxxx XXXx. Xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx, xxxx "xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxx xxxxxxx xxx xxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxxxx" xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx xxxxxxxxxx xxx XXXxXxxxxx xxx xx.x.xxxx, XXX X xxxx, XXXxXX xxxx X. xxxx.

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx:

xXxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxx xxx Xxxxxx xx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxx xxx Xxxxxx xxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. "Xxx xxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxxxxxx, xxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxx xxxxx xxxx xxxxxxx Xxxxxxxx xxxxx Xxxxxxxx xx Xxxxx xxxxxxxx xxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx XX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

XXXXXXX: Xxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxx xxxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

  • Xxxxxxxxxxxxx, xxx Xxx xxxx xxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xx xx xxxx xxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.
  • Xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx, xxxx xx xxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxx xxxxxxx xXX Xxxxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxx.

Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx:

  • Xxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxx, XXXxXX xxxx X. xxxx.
  • Xxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx xXX Xxxxxx xxx xx.x.xxxx, XXX xxxx X. xxx.
  • Xxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxx xxx xxxxxx "xxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxx" xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.

8. Was alles als Prozesskosten absetzbar ist

Xx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx, xxx Xxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx. Xx Xxxxxxxx xxxxxx xxxxxxxxxxxxxx

  • Xxxxxxx xxxx xxx Xxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxx, xx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx.
  • Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx. xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxx xxxxx xx.
  • Xxxxxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxx Xxxxxx xxxx xxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xx xxx Xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xx xxx Xxx xxxxx xxxxxxx xxxxx. Xxxx xxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxx xxxx xx xxxxxxxxx Xxxx xxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx.

XXXXXXX: Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx.

Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx:

  • Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx x Xxx. x xxx xx x Xxx. x Xx. x XXxXx.
  • Xxxxxxxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxx: Xxxx xx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
  • Xxxxxxxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxx xx xxxx Xxx. x xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxx Xxxxxxx xxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxx xxxx xx Xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxx, xxxx Xxx xxx xxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXXxxxx X. xxxxx.

Nur angemessene Kosten absetzbar

Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx xxx xxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

  • Xxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxx xxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.
  • Xx Xxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxx x xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx. Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx xxx, xxx xxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxxx.

Notargebühren für Testament nicht als Werbungskosten absetzbar

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx. Xxx xx xxxx xxx xxx xxx Xxxx xxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxx xxxxx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx

Xxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xx xxxxxx Xxxx x xxx xxxx xxxxxxxxx x xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxx x xx xxx Xxxxxxx x xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxx xxx xxxx xxx Xxxxx, xxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxx, xx xxxxxxx xxx Xxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xXxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxx xxxxxxxxx xxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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