Wenn ein Familienmitglied von einer Behinderung betroffen ist, werden oftmals erhebliche Umbaumaßnahmen in der Wohnung oder am Eigenheim erforderlich, um dem Behinderten trotz gesundheitlicher Einschränkungen weiterhin ein Leben in seiner gewohnten Umgebung zu ermöglichen und ihm den Umzug in ein Pflegeheim zu ersparen. Nach neuer Rechtslage sind nicht nur behindertengerechte Umbaumaßnahmen am bestehenden Gebäude steuerlich absetzbar, sondern auch behinderungsbedingte Mehrkosten beim Neubau eines Hauses. Hier erfahren Sie, wie Sie das Finanzamt in schwieriger Lage an den Kosten beteiligen können.

1. Wie die Baumaßnahmen bisher behandelt wurden

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a) Neubau eines Hauses

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b) Baumaßnahmen am bestehenden Gebäude

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2. Die neue erfreuliche Sicht: Baumaßnahmen jetzt öfter und leichter absetzbar

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a) Die Baukosten sind zwangsläufige Krankheitskosten

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b) Die Baukosten sind auch bei Neubauten teilweise abzugsfähig

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c) Die Baukosten sind nicht durch Frei- und Pauschbeträge abgegolten

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c) Die Baukosten schaffen keinen Gegenwert

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e) Die Baukosten sind in voller Höhe sofort abzugsfähig

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f) Die Baukosten sind in Höhe der zumutbaren Belastung ebenfalls begünstigt

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Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.

g) Muss eigenes Vermögen des Behinderten angerechnet werden?

Xxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxx xx xx XXxX xxxxx xx xxxxx xxxxxx xx, xxx xxxx xxx xxxxxx Xxxxxxxxx xxx. Xxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx.

Xxxx Xxx xxxxxx xxxxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx "xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx" xxx xxx Xxx. x Xxxx x XXxXx.

XXXX xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx "Xxxxxxxxxxxxxxxxxxxx" xxxxxxx xx xxx Xxx. x Xxxx x XXxX xxxxxx Xxxxx xx xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxx xxxxx xxxxxxxxxx xxxx Xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxx xx xx XXxX xxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx Xxxxxxxxxx xxx XXX xxxxxx xx xxx XXxX xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xx xx XXxX xxxx Xxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx xxxx, xxxx xxx xx xx xxx XXxX xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x"xxxxxxx Xxxxxxxxx"x xxxxx xxx xxx Xxxxxxxxxxxxxx xxx xx xx XXxX xxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxxx xx xxxxx xxxxxx xx, xx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxx xxx xx.xxx XXX xxxxxxxx.

XXXXXXX: Xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxx xxxxxx Xxxxxxxx xxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx XXXx. Xxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxx xx xxxxx Xxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxx xxxxxx xxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx, xxxx xxxxx xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxxxxxxxx xxxxx xxxxx xx xxxxxxxxxxx "Xxxxxxxxxxx" xxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx. xxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxx xxx "Xxxxxxxxxxx", xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx, x. X. Xxxxxx xxxxx Xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. "Xxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxx xxxxxx, xx xx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxx, XXXxXX xxxx X. xxxx.

Xxxxxxx Xxxxx: Xxxxxxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx.

3. Was behinderungsbedingte Umbaumaßnahmen sind

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx:

  • Xxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxx: Xxx Xxxxxxxxxx xxxx xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxx xxxxxx xxxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxxx xxx xxx xxxxx Xxxx xxxxxxxx. Xxxxxx xxx xxx Xxxxxx xxxxxxxxxxx xxxxxxxx xxx xxx xxxxx Xxxxxxxxx xxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.
  • Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xXxX xxxx: xxxxxxxxxx Xxxxxx, xxxxxxxxxxxxx Xxxxxx, Xxxxxx xxxxxxxxxxx, Xxxxxxx xxxxxx xxxxxxx xxx xxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx xxxx, xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxx xx xx xxx Xxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.
  • Xxxxxxxxxxxx xxxx Xxx xxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx. xxx Xxxxx xxx xx.xxx XXX xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxx, xxx xx Xxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx xxxxxx XX Xxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.
  • Xxxxxxxxxxxx xxxx xxxx XxxxxxxxxxXxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx, xx xxx xxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.
    Xxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx. Xx Xxxxxxxxx: Xx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxx xxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx.
  • Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xx Xxx xxxxx xxxx Xxxxxxxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
    Xxxx Xxxxx xxx Xxxxx xxxxxxx xxx Xxxxxx xxx xxxx xxxxxxxxx xxxxxx, xxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxxx. Xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxx.
  • Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxxx.
  • Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx, x. X. Xxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxx, xxxx.
  • Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx: Xxxxx Xxxxxxxxx xxxxx xxxx, xx xxx xxx Xxxxxxxxx xxxxx xxx Xxx xxxxxxxxxxx xxx xxxxxxxxx xx xxxxxxx xXX Xxxxx xxx xx.x.xxxx, x X xxxxxx.
  • Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx. Xx xx xxxx xxxxxxx xx xxx Xxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxx, xxx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

Xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxx xxxx XXXxXxxxxx xxx xx.xx.xxxx xXXxXx. xxxx XX X. xxxx xxx xxxxxxxxxx xxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx:

  • Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxx, xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx: Xxxxxxxxxxx xxx Xxxx, xxxxxxxxxx XX x. xx. xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx, xxxx. Xxxxx Xxxxxxxxxxxx xxx x.X. xxxxxxxx xxxxxxx XXXxXxxxxxxxxxxxxx xxxxxxxxx.
  • Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx, XXXxXX xxxx X. xxxx.
  • Xxxxxxxxxxxx xxxx xxx Xxxxx xxx XxxxxxxXX xx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx.
  • Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxx xx Xxxxx xxxxx Xxxxxxxxxxx xxx xxxxx xx xxxxxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxx, XXXxXX xxxx X. xxx.

4. Einbau eines Treppenlifts

Xxxx xxxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx Xxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxx xx, xxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx xx xxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx, xxxx xxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx.

xxxxxxxx xxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx Xxxxx" xxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx xxxx xxx, xx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxxx xxxx xx xxxx xxxxx xxxxxxxxxxxx xxx.

  • Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxx, xxx xxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx." Xxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxx xxxx xxxxx xxxxxxxxx, xxxxxxx xx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxx xxx xXX Xxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx.
  • Xx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxx xx xxxx xxxxxxxxx xxxxxxxxxxx XXXxXxxxxxxxxxxxxx xxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.
  • Xxxx xx x. Xxxxxxxxxx xxx xxx XX Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx x xxx xxxxxx xxx xxxxxxxxx Xxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx. Xxxxxxxxxxxxxxxx xxxxx xx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx: Xxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xx xx xx XXxXX xxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxx xxxxx x.x. xxxx xxxx "xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxx" xxx xx Xxx. x Xx. xx XXxXXx. Xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxx XXXxXxxxxxxxxx, xx xxxxxxx xxxx xxxx Xxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

Xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxx Xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx xxxxx xxxx "xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxx" xxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xx xxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxx xxxx xxx Xxxxxxxxxxx x xx xxx XXXxXxxxxxx x xxxx "xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxx" xxx, xxxxxx xx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxx xxx xx xx XXxXX xxx xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxxx Xxxxxxxxxxx xx xxx "xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx Xxxxx", xxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxx xx xxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xx x. Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xxxx xx.xxx XXX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx. Xxxxxxx xxxxxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx Xxxxx" xxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

XXXXXXXXX: Xxxxxxxxxxxx xxxx "xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx Xxxx" xxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxx xxx xxxxxxxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx, xxxx xxxx "xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxx XXxX xxxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx.

5. Einbau eines Fahrstuhls

Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xx xxx xxxxxx Xxxx xxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx. x.xxxx, XXX X xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxxx. Xxxxx xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx, xxx xx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxxxxxxxx xxxxx xxxx xxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxx XXXxXxxxxxxxxxxxxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxx xxxx xxxxxx Xxxxx xxx.

Xxx Xxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xxx xXX Xxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

  • Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxxx xx xx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxx xxxx xxxxxx. Xxxxxx xxx xx xxxxxxxx, xxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx, xxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxx, xx xxx xxxx, xx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx.
  • Xxxx xxx Xxxxxx xxx xx.xxx XXX xxxx xxxxx Xxxxxxxxx xxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx. Xxxxx Xxxxxx xxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xxx.
  • Xxx Xxxxxxxxx xxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx Xxxxx" xxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxx xx xxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xx xx Xxx. x Xx. xx XXxXX xxx Xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxx xxxxx Xxxxx xx Xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx xxx xxxxxxxxx xxxxxx xxxxxx. Xx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx XXx: Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx, xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxx xx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

6. Einbau eines Treppenschräglifts im Garten

Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxx xxx xx. xx.xxx XXX xxxx Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxxx xxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxxx.

  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx Xxxxx, xxxx xxxxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx, xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx "X" xxx "xX", xxxxxxxxxxxxx xxxxxxxxxxxx xxx.
  • Xxxx xxx Xxxxxxx xxx xx xxxxxxxxxxxx, xxxx xxx Xxxx xxxxx xx Xxxxxxxx, xxxxxxx xx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxx xxx Xxxxxxx xxx xxxx "xxxxxxxxxxxxx Xxxxx", xxxxxxx "xxxxxxxxxxxxxx". Xxx xxxxxx xxx xxx Xxxx xxxxx xxxxxxxxx, xxx xxx xxxx xxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxx xx xxxxxx.
  • Xxx xxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxx xxxxx xxx Xxxxx xxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx, xxxxxx "xxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx, xx xxx Xxxxxxxx xx xx xx XXxX xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxxxxxx xx x XXxX xxxxxxxx xxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx xxxxx Xxxxx xx xxxxx Xxxx xxxx xxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx xxx xxxxxxxxx xxxxxx xxxxxx. Xxxx xxxxxx Xxxx xxxx xxx XXX xxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxx XXx: Xxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx, xxx xxxxx Xxxxxxxxxxxx xxxx Xxxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxx xx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx.

7. Wenn die Baumaßnahme später wieder rückgängig gemacht wird

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxx, xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxx, XXXxXX xxxx X. xxxxx. Xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx.

Xxx xxxx xxxx, xxxx xxxxx xxx Xxxxx xxxxx Xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxx xxx xxx Xxxxxxx xxx Xxxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xx xxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxx xxxx xxx Xxxx xxxxxxxx xxxx. Xxxx xxxxxx Xxxx xxx xxx XXX xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxx, XXXxXX xxxx X. xxxxx:

  • Xxxxxxxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx.
  • Xxxxxx xxxx xxxx Xxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxx x xxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx x Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx:

XXXXXXXXX: Xxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxxxx xxxxxxx xx xxxx x xx xxx XXXxXxxxxxx x xx xxx xxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxx Xxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxx. Xxxxx xxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxx xxxxxxxxxx xxxxxxxx xxx.

8. Umbaumaßnahmen des Mieters in der Mietwohnung

Xx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxx Xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxx xxxx xx xxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, x. X. xxxxx Xxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx Xxx xxxxxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx xxx Xxxxxxx xxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx.

XXXX xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxx xxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxx x xxxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx: Xxxxx xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxx. Xx xxxx, xx xxxx Xxxx xxxx xxx Xxxxxx xxxxxxx xxxxx Xxxxxxxxx, "xxxxxx xxx Xxxxxxxxx xxxxx xxx xxxx xxx, xxxxxxx xxxx xxxx xxxxxx Xxxxxxxx xxx Xxxx xxxx xxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx. Xxxxxx xxxxx xxxx xxxxx, xxxx xx xxxxx Xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx xxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxx, XXXxXX xxxx X. xxxx XX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Xxxx xxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxx xxxx, xxx xx xxxxxxxxxx Xxxxx xxxx xxxxx xxxxxxxx. Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx.xxx XXXx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx. Xxxx xxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx XXX xxxxxx xxxxxxxx xXX Xxxxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxxx.

XXXXXXXXX: Xxx xxxxxxxxxx Xxxxxxx xxxxxx xxxx Xxxxxxx xxx XXX xxxxxxxxxx xxxx xxxxxxxxx, xxxx xxxxxxxx xxxxx, xxxx xxx Xxxxxx xxxx xxx xxx Xxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx, xxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxx. Xx xxxxxx x xxxx xxxxxxxxxxxxx x Xxxx xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.

XXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxx xxxxx XXXxXxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxx xx.

9. Mehrkosten für Anschaffung eines größeren Grundstücks

Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxx xxxx Xxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxx xx xx xxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxx. Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xx xxxxxx Xxxxx Xxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxxx xxxxx Xxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx xXxX xxx. Xxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx. Xxxxxx xxxxx xxxxxxxxxx xxxxx Xxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxx, xxxx xx xx,x xx xxxxxxxxx Xxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxx xx.xxx XXX xxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx.

Xxxxxxxxxxxx xxxx xxx Xxxxxxx, xxx Xxxxxxxxxxx xx xxxxxxxx, xx xxxxxxx xxxxx Xxxxxx xx xxxxxxxxx, xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxx, xxxxxxxxxxxx xxxxxx Xxxxxxxxxxx, xxxxxxxxx xxx xxxxxx Xxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxx Xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xx xxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxx xx xxxxxx xxxxxxxxxx Xxxxxxx xxx. xx xxxxxx xxxxxxxxxx Xxxx xxxxx xxxxxx xxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx Xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx, xx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxxxxx xxxx xxxxxxxx xx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxxxxxxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxx xxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx, xxxx xxxxx xxxx xx xx XXxX xxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxxxx xxxxxxxx xxxx xx xx XXxX xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

10. Behindertes Kind: Errichtung eines Zauns

Xxx Xxxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxx xxxxxxx xx Xxxxx xxxx xx xxxxx Xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxx xxxxxxxxx. Xxx Xxxxxx xxx xxx XXX xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xx xxx Xxxxxxxx xxxxx xxxxx xxxxxxxx xxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxx xxx xxx XXX.

Xxxxx Xxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xx. Xxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxx xxx, xx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxxxxxxxxx. Xxx Xxxxxx xxxxxxxxxx xxxx Xxxxx xxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx x xxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx x xxx Xxxxxxxxxxx, xx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx xx xxxxxx. Xxx xxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxx.

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11. Umbaumaßnahmen im Garten keine außergewöhnliche Belastung

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  • Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx x.xxx XXXx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx XXxXx.

12. Kosten für Hausumbau wegen Alters nicht absetzbar

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13. Abzug von Mieterhöhung wegen behinderungsgerechten Umbaus

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