Zum 1.1.2018 wurde ein steuerlicher Förderbetrag zur betrieblichen Altersvorsorge eingeführt. Der BAV-Förderbetrag ist ein staatlicher Zuschuss zu einem Beitrag des Arbeitgebers zur betrieblichen Altersversorgung von Arbeitnehmern mit geringem Einkommen, den der Arbeitgeber zusätzlich zum ohnehin geschuldeten Arbeitslohn leistet (§ 100 EStG).

1. Der neue BAV-Förderbetrag

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2. Wie hoch ist der BAV-Förderbetrag?

a) Neue Vereinbarungen ab 2018

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b) Anwendung bei bereits bestehenden Vereinbarungen

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3. Welche Personen sind begünstigt?

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Überschreiten der Einkommensgrenze

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4. Welche Aufwendungen sind begünstigt?

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Vermögenswirksame Leistungen

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

XXXXXXX: Xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx xxxxxx. Xxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxX xxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx. Xx xxxxxxxxxxx xxxx xxxxx xxxxx xxxx Xxxxxxxx, xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxx.

XXXXX: Xxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxx xxx XXXxXxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxx XXXxXxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. XxX xxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxx XXX xxxxxxxxxxx xxxxxx xxxx xxx xxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx.

Xxx Xxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx XXX xx Xxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx, x.X. xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxx xxx XXXxXxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xx xxxxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xxx XXX xx Xxxxxxxxxxxx.

Steuerfreiheit des Arbeitgeberbeitrags

Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx x.X.x. xxx XXX xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

  • Xxxxx xxx Xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xx x Xx. xx XXxX xxxx xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXxXxxxx xxxx: x.xxx XXXx.
  • Xxx Xxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxx. xxx XXXx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxx XX Xxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XxXXx. XXXX xx xxxxxxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXxXxxxx xxxx: x.xxx XXXx.

Xxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxx xx xx Xx. x Xxxx x XXxXx. Xx xxxx xxxxxx Xxxxxxxxxxx xx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxx.

5. Welche Altersvorsorge ist begünstigt?

Xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xx Xxxx xxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxx. x Xx. x XXxXx.

  • Xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxx. Xxx xx xx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xxx xx xx x xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxxx xxx xx, xxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxx xxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xx xxxx xxx xxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx xx xxx XXxX xxxxx xxxx xxxxxxxx, x.x. xxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx.
  • Xx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx xx xx xxxxxx Xxxx xxx xxxxxxxxxxxx Xxxxx xxxxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx. xx xx Xx. x Xxxx x XXxX xx xxxxxxxxx.
  • Xxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Keine Zillmerungvon Abschluss- oder Vertriebskosten

Xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xx Xxxxxxxx, xxxx xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxx x"Xxxxxxxxxx"x xxx xxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

Xxx Xxxxxxxxxx, xxx xxxxxxx xx x.x.xxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx

  • xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx
  • xxx xxx. xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx

xxxxxxx xxx xxxxxx Xxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx.

6. Rückzahlung des BAV-Förderbetrages

Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, x.X. xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxx xxx xx Xxx. x XxxxXXXx, xxx xxxxxx xxxx xxxxxx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx XXXxXxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x xxx x XXxXx.

  • Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxx, xxxxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxx xxxxxx xxx Xxxxxxx Xxxxxxxx, xxxx xxxxx xx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxxx x.X. xxx Xxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx, xxx xxx xxxx Xxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxx xxxxxxx xxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx.

7. Gesetzliche Grundlage

Xxxxxxxxxxx xxx xxx XXxXx

Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxx Xxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxx xxxxxxxx. xxxxxxxxxxx xxx xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx, xxx xxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx xxx, xx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx, xx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx.

xxx Xxx Xxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx x, xxxxxxxxxx xxx Xxxx. Xx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxxxxxx xx Xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxx.

xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx x xxx x xxx, xxxx

  1. xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx, xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx,
  2. xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxx xx Xxxxx xxx xxx Xxxx xx xxxxx Xxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx,
  3. xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxx x Xxxx x xxx xx, xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxx x xxx xx xxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx x xxx xxx xxxxx xxxx xxxxxxxx xxx
    xx xx,xx Xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx,
    xx xxx,xx Xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx,
    xx x.xxx Xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx
    xx xx.xxx Xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx,
  4. xxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xx Xxxxxx x Xxxx xxxxxxxxXxx. xxx Xxx.:xxxxxxxxxx xx Xxxx xxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx, xx x Xxx. x Xx. x xxx XxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx,
  5. xxxxxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxx xxxx xxxxx xxxxxxxxxxxxxx.

xxx Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx x xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxx Xxxxxx x xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxx xxxxxx xxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx, xxxxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xx xxx XxxxxxxxxxxXxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx.

xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx:

  1. xxx xxxx xx, xxx, xxx, xxx xxx xxx,
  2. xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xx xxx xxx Xxxxxxxxxxxxxx xxx
  3. xxx xxxx xxx xxx xxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxx x xxx x, xxx xxxx xxx, xxx Xxxxxx x xxx xxx xx xxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx, xxx Xxxxxx x xxx x xxx xxx xxxx xxx xxx xxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxx xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxx xxx xxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxx x Xxxx x Xxxxxx x xxx xxxxxxxxxx, xxxxxx xx xx Xxxxxxxxxxxx xxx Xxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xx x Xxxxxx xx xxxxxx xxxxxxx xxxxxxxxxx.

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