Die Kleinunternehmerregelung bei der Umsatzsteuer

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx

x Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx

1. Die Kleinunternehmerregelung

Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xx Xxx. x XXxXx.

Xx xxx Xxxxxxxxx, xxx xxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxx: xx.xxx XXXx xxx. xx.xxx XXX xxxxxxxxxx xxxx, xxxxxxxx

• xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx x xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx,
• xxxxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx,
• xxxxx Xxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx, x.X. Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxx Xxxx xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxxx "xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx" xxx x Xxx. xx Xx. x XXxXx. Xx Xxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxx xxxxx xxxxx xxxxxxxx Xxxxxxxx xxx, xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx. Xxx xxxxxxxx: Xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx XXxXx, x.X. xx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xx xx XXxXx xxxxxx xxxx x.x.xxxx xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x xxx X xxxxxxxxxxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx x XX X xxxxx.

Xxx Xxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx. XXXX xxxx xxxxxxxx xxxx xxx x.x. Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxxx xx Xxxxxxxx xXxxxxx. xxx Xxx. x XXxXx XXXxXxxxxxxxx xxx x.x.xxxx, X X xxxxx XXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx XxxxXx xxx.

Xx xxx Xxxxxxxxxxxxx:

• Xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx, xx xx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxxxx xxx xx xx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx.
• Xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxxxx Xxxxxx xxxxxx xx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx, xxxxx Xxxxxxxxx. Xx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxx xxx xxxxxxxx Xxxx xxxxxxxxxxx x xxx xxxx xxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxx xxx xx.xxx XXX!x.
• Xxx Xxxxxxxxxxxx xxx xx.xxx XXX xxx xxxxx xxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xx.xxx XXX x xx.xxx XXX xxxxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxx xxx xx.xxx XXX, xxxx xx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xx.xxx XXX xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxx xxxxxxxx Xxxxxxxxxxxx:

• Xxx xxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx.
• Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx.
• Xxx xxxxxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx.
• Xxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxx, x.x. Xxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx.
• Xxx xxxxxxxx xxxxxxxx xxx Xxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxx.
• Xxx xxxxxxx xx xxx "Xxxxxx XxxX" Xxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx x xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx x xxxxxxx.
• Xx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxx Xxxxxxx xxxxxxxxx: "Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX".
• Xx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxx Xxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxx.
• Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. XXXX: Xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxx xx Xxx. x xxx xx xx Xxx.x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx, xxxx Xxx Xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx Xxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xx x xxx. x x xxxxxxxxxx.

Xxx Xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxxxx, xxxx Xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

a) Umsatz im Vorjahr über 22.000 EUR, im laufenden Jahr unter 22.000 EUR

Xxx xxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xx.xxx XXX xxx, xx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxxxx xxxxx xx.xxx XXX xxxxxx xxxxx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx

Xxxxxx xxxx. xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX, xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xx Xxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxx xxxxxxxxxxxx xxxx. Xxxxxx xxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxx xxxxxx Xxxxxxxxx, xxxx xx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxx xxxxx. Xxxx xxxxxx xx xxx xxxxxxxxxx Xxxxxxxx, xxxx xx xx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

b) Kein Vorjahresumsatz, Neuaufnahme der Tätigkeit

Xxx xxxx, xxxx xxx Xxxxxx xx Xxxxxxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxxxxxx Xxxx xxxxxxxx xxxxx Xx xxxxxx Xxxx xxx xxxxxx xxxxxxxxxxxx, xx xx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx xxx xxx Xxxxxx xxx xx.xxx XXX xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx, XXxXx. xxxx XX X. xxxx Xxxxxxxxx xx.x Xxx. x Xxxx x XXxXXx.

Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxx xx Xxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxx xx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx, xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx x xxxx xx Xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xx xxx xxxx, xxxx xxx Xxxxxxxxxx xxxx Xxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx

XXXXXXX Xxxxxxxxxxx! Xxx Xxxxxx xxx xx.xxx XXX xxx xxxx Xxxxxxxxxxxx! Xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx! Xxx Xxxxxxxxxxxxxxxxxx xx Xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xx.xxx XXX xxx.xxx XXX : xx x xx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx x. Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx x.xxx XXX!

xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx, xxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxxxx xxx xxxxx xxxxxxxxxxxx xxxx, xxxxx xxxx xxxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxx. Xx xxx xxxxxxxx Xxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxx. Xxxx xxxxx Xxxxx: Xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxx, xxxx xx xxxxxx Xxxx xxxxx xxx Xxxxxxx. "Xxxx xXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxx" xXXxXxxxxxxxxx xxxxxxx xxx xx.x.xxxxx.

XXXXXXXXX: Xxxxxxxx Xxx Xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxx xx, xx Xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx x xxx. xxxxxxxxxx x Xxxxxx xxx xx.xxx XXX xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxx, XXXxXX xxxx X. xxxxx.

c) Kein Umsatz im Gründungsjahr

Xxx xxxx, xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxx xxxxxxx Xxxx xxxxxx Xxxx xxx xxx XX Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxx xXX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx, xxx.x. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx.

Xxxxxxxx:
Xxxxxxx Xxxxxxx xxxxxxxxxx xxxx xx Xxxx xx xx xxxxx XxX xXxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xx xxx Xxxxxx xxx Xxxxxx xx xx xxxxxxxxxxxx. Xx Xxxx xx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, Xxxxxxxx xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xx Xxxx xx xxxxxxx.
Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xx xxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxx.

d) Umsatz übersteigt wider Erwarten die Grenze von 50.000 EUR

Xxx xxxx, xxxx xx xxxxxxxxx Xxxx xxxx Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxx xxxxxxxx xxxx, xxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxx xxxx. Xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx. Xxxxxxxxxx xxx xxx xx Xxxxxx xxxxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxx, xxxx Xxx xxx Xxxxxxx xx xxxxxx Xxxx xxxxxxxxx xX xxx Xxx. x XXxXx.

e) Überoptimistische Umsatzprognose im Erstjahr

Xxx xxxx, xxxx xxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xx.xxx XXX xxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxx xxxxx xx.xxx XXX xxxxxx Xxx xxxxx Xxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxx xx.xxx XXX xxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

f) Regelung bei stark schwankenden Umsätzen

Xxx xxxx, xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxx xxx xxxxxxx Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xx xxxxxx Xxxx xxxxx xx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxx. Xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxx XXX Xxxxxxxxx xxx x.xx.xxxx, XXxX xxxx X. xxxx.

Xxxxxxxx:
Xxxxxxx Xxxxxxx xxxxxxxxxx xxxx xx Xxxxx xx xx xxxxx XxX xXXXxXxxxxxxxxxxxx xxxxxxxx, xx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxx xx Xxxxx xx xxxxxxxxxxxx. Xx Xxxxx xx xxxxxxx xxxx xxx "Xxxxxxxxxxxxxxxxx", xxx xx xxxxxx xxxx xxxxx Xxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx.
x Xxxx xx: Xxxxxxxxx xxx XXXxXxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxx.
x Xxxx xx: Xxxxxxxxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxx xxxxx xx.xxx XXX xxx, xxxx xxx Xxxxxx xx.xxx XXX xxxxxxxx.
x Xxxx xx: Xxxx Xxxx, xxxx Xxxxxx x xxxxxxxxxx xxxxx xx.xxx XXX.
x Xxxx xx: Xxxxxxxxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxx xxxxx xx.xxx XXX xxx, xxxx xxx Xxxxxx xx.xxx XXX xxxxxxxx.

XXXXXXXXX: Xxxx xxxx xxxxxxxxxx x xxxx xxxxx xxxxxx Xxxx x xxxxx Xxxxxxxx xxxxxxx xxxxxx, xxxxx xxx Xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx. Xxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxx Xxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xx xxxxxxxxxx Xxxx xxxxxx xxxxxxxx xx xxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

g) Nur geringfügiges Überschreiten der Umsatzgrenze

Xx xxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxx xxxx xxxx xx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxx xxx XXX Xxxxxxxxx xxxx xxxx xx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxxx xxxx xxxxxxxxx xxxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxx x x x Xx xxxx.

Xxxxxxxxxxxxxx xxxx: Xx xxx x.x. xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx x. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxx xxxx xxxx xxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXXXX: Xx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xx xxxxx Xxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xXX Xxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxx. Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxx xxx xxxx xxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxxx xxx xxxxxxx xxxx Xxxxxx Xxxxxxxxxxxxxxxx. Xxxx xx xxxx, xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx, xxxxxx xx xxxx, xxxx xx xx xxxx Xxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxxxx xxx. Xxxx xxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx xx.xxx XXX.
Xxxxx: Xxxx Xxxxxxxx xxx xx xxx x.x.xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x x x xx x xxxx. xxxxxxxxx xxx x x x xx xx xx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxxx xxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxx xxxxx xxxxxxxxxxxxxx xxx xXxxxxx. xx.x Xxx. x XXxXXx. Xxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx.xxx x xxxxxxx xx xxxxxx, xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.
Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xx xxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX xxxxxxxxx xxx.

h) Umsätze nicht während des ganzen Jahres

Xxx xxxx, xxxx Xxx Xxxxxxxx xxx xx xxxxxxx Xxxxxxx xxxxxxxxx Xx xxxxxx Xxxx xxxxxx xxx x.x. Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx. "Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx" xxx xx Xxx. x Xxxx x xxx x XXxXx. Xxx Xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxx xx xxxxxxxxx: Xxxxxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xx x. Xxxx, xxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxx xxx xxx xx.xxx XXX.

i) Besonderheit bei der Differenzbesteuerung und bei Reiseleistungen

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xx xx XXxXx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx XXxXx xxxxxxxx Xxxxxxxxxx:

• Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxx xXxxxxx xxxxxxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx x xxxxx. xxx Xxxxxxxxxxxx x xxxxxxxxx xXxxxxx. xxx XXxXx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xXxxxxx. xxxx Xxx. xxxx XXxXx.
• Xxxx xxxxxxx xxxx xxx x.x.xxxx xxxxxx xxxxx Xxxxxx xxxxx xxxx. Xxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

XXXXX: Xx xxxx xxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxx xxxxxxxxxxxxxx.

Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xXxXXx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxxxxxxx. XXXXXXX xxx xxx XxXX xxxxx Xxxxxxxx xxxxxx xxxxxxxxxxx. Xx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxx xxx xxx Xxxxx xxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xx. Xxxxxxxxx xxxxxx: XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx x XX X xxxxx.x.

j) Steuerschuldumkehr

Xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx. Xxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX, xxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxx xxx xxxxxxxxx, xxxx Xxxxxxxxx:

• Xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xXxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx. Xx xxxx xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xxxx, xxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXxXx.
• Xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x XXxX xxxx, xxxxxxxxx xxx xxx XXxXxxxxxxxxxxxXxxxxxxxxxxxxxxxx.

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

k) Mehrere Betriebe

Xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx, x.X. xxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx "Xxxxxxx" xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx "Xxxxxxxxxxxxx". Xx xxxxxxx Xxxxxxx xxx xx xxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xx Xxxxxxxx xx xxxxxx xxx xxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx xxx xxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

• Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxxxx xx x XXxX xxx xxxxxxx xxxxxxxxxxx xxxx x xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxx xxxxxxxxxxx xxxx xxxx Xxxxxxxx.
• Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxx xxxx Xxxxxxxx, x.x. xxxx xxx xxxxxxx Xxxxxxxxxxx, xxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx.

Xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxx. Xxxxxx xxxx xxx XXX xxx: "Xx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxx xxx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxx, xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XX X xxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxxx xxxxxxx Xxxx xxxxx xx xxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX. "Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx xxxx x xxxx xx Xxxx xxx Xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXX xxxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xx xxxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxx xxx xxx XXxXx.

2. Verzicht auf die Kleinunternehmerregelung

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxx. Xxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xx xxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxxx Xxxxxx, x.x. xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxx xxxxx Xxxxx xxxxxxx xxx xx Xxx. x XXxXx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxx xxx Xxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxx xxxx xxx xxx Xxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x XXxX x.x.X. xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxx Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxx Xxx xxxxxxxx Xxxxxxxxxxxx:

• Xxx xxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx.
• Xxx xxxxxxx xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxx.
• Xxx xxxxxxx xxx xx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxx, x.x. xxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.
• Xxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx: Xxx xxxxxxx xx xxx xxxxxx xxxx Xxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx, xxxx xxxx Xxxx XxxxxxxxxxxxxXxxxxxxx xxx xxxx xxxxxx xxx xXxxxxxx: XXXXXXX xxxx xxx xxx "Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx xxx xxxxxx xxxxxx Xxxxxx xxxxxxxxxxx, xx xx Xxx. x Xxxx x XXxXx.
• Xxx xxxx xxxx x Xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx, xxxx

• Xxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx x.xx. xxxxx, xxxx Xxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxx xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxx xxxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx.
• Xxx xxx Xxxxx xxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx Xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxxx Xxx xxx xxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx.
• Xxx Xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxx xxx xxx xx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxx.
• Xxx xxxx xx Xxxxxx xxx Xxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xx xx xxxxxxxxxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xxxx xx.xxx XXX xxxx. x.xxx XXX Xxxxxxxxxxxx. Xx xxxx xxxxxx xx x xxxx Xxxxxxxxxxxxxxxx x xxxxx Xxxxxxxxx xxxxx x.xxx XXXx xxxxxxx xxxxxx. Xx xxxx xxx xx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxx xx xxxx xxx xxxx xxxxxxx xx.xxx x x xx xxx XXX Xxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

Xxxxxxxx Xxx xxxx x Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxxxx Xxx xxxx xxxxxx Xxxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxx Xxxxxxxxxxxxxxxxx, x.X. xxxx Xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxx, xx Xxxxxxxx xxxxxxxx xxxxx, xxxxx xx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxx x Xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxxxx. Xxxxx xxxxxxxxxxxxxx xxx XxxxxxxxxXxx Xxxxxx xxxx xxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxxxxxx, xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxx x Xxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxx Xxxxx x.

3. Die Regelbesteuerung

Xxxxxxxxxxx Xxx xxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx Xxx xx Xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxx. Xxxxx xxxxxxx Xxx xxxxxx xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxx xx x, xxx xxxxxxxxxxx Xxxxxxxxxx x x xxxx. xx x. Xxxxxxxx xxxx xx x xxx. x xx.

a) Umsatzsteuer-Voranmeldungen

Xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxx xxxxxxxxx, xxxxxxxx xxx xxxxxxxxx. Xx xxx xxx. XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx Xxx Xxxx xxxxxxxxx XxxxxxXxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xx. Xxxxx xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxx Xxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxx xx xxxxxxxxx. Xxxxxx xxxx xxxx Xxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx x Xxxxxx xxxxxxxxx.

Xxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx Xxx xxxx xxxx Xxxxxx xxxxxxx, xx xxxxx xxxxx Xxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx.

xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxx xxxx xxx x.xxx XXX xXxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx.

xxx Xxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxx x.xxx XXX, xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx, xxxx xxx xxx xx. Xxxxx, xx. Xxxx, xx. Xxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xx. Xxxxxx xxx xxxxxxxxx Xxxxxx.

xxx Xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxx xxx x.xxx XXX xxxxxxxx xxx, xxxx xxx Xxxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxx xx xxxxxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx.xxxxxxXx xxxxxxxxxx.x.xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx.xxx XXXxxxxxxxxxxxxxxx.

XXXX xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxx Xxxx xxx xxxxx xxxxxxxxxx xxxxxxxx Xxxxxx xx xxxxxxx xxx xXxxxxx. xx.x Xxx. x Xxxx x XXxxxXx.

XXXXXXXXX: Xxxxxx xxxx xxxx xxx Xxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxx xxx xxxx xxx x.xxx XXX, xxxxxxx Xxx xxxxxxx, xx Xxx xx xxxxxxxxx Xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxx Xxx xxxx xxxx xxx xxxxxxxxxx Xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx xx. Xxxxxxx xxxxxxx xxx xxxx xxxx xxxx xxxxxx Xxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xx XXxXx.

XXXXXXXXX: Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx, xxx xxx xxx xx. Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx. Xxxxxxx xxx xxx Xxxxxxx xx Xxxxxx xxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx Xxxx xxxx xxxx xxx xx. Xxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx xxx xxxxxxxx XxxxxxxXxxxxxxxxx xxx x Xxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx xxx XxxxxxxXxxxxxxxxx xx xxxxxxxxxxxxx xxx xxx XxxxxxxxxXxxxxxxxxx: Xxxx xxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx, xxx xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxx x x xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xx XXX xxxxxxxxxx xxx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxx xxx xxxx Xxxxx xxx xxx Xxx. x XXx.

Xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx XxxxxxXxxxxxxxxXxxxxxxx xxx Xxxxxxxxxx.

Xxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx, xxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx. XXXX: XXXXXXX xxxx xxx xxx "Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx xxx xxxxxx xxxxxx Xxxxxx xxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Dauerfristverlängerung

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx xxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx xx. Xxxxx xxxxxxxx xxxx. Xx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxx xxxxx xx xx. Xxx xxxx xx xx. Xxxx xxxxxxx.

Xxxxxx xxxx xxxxxxx Xxx xxxxx Xxxx xxx xxx xx. Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx xx.x. xxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxx xx XXxXXx.

XXXXXXX: Xxx Xxxxxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx" xxxxxx Xxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx"Xxxxxxxxxxxxxxx".

Umsatzsteuer-Voranmeldung: Wissenswertes zur 10 Tage-Regel

Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxxxxxx xxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxx. Xxxx xxx Xxxxx Xxxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxx xxxx xxx xxx xx. Xxxxxx xxxx xx xxxxxxx. Xxx Xxxxx xxx, xxxxxxx Xxxx xxxxx Xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxx.

• Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxx. xxxx xxx xxxxxx Xxxxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxxx.
• Xxxxxxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxx. xxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxx xxxx, xxxx xxx Xxxxxxx xxx xxx xx. Xxxxxx xxx xxxxx Xxxxxx xxxxxxx xxx. Xxxx xxx XXxxXxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx, xxx xxx Xxxxxxx xxxxxxxxx xxx xx Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxx xxxx, xx xxx xxx xxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxx xxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxx xxxxxx: Xxx xxxx x!x xxx xxxxx Xxxx xxxxxxxxxx xxxxxx x xx xxxxxxx xxxx Xxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xx Xxxxx "xxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx". Xxxx xxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxx xxxx xxx xx.x.xxxx xxxxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxx.

Xxx xxxx, xxxx xxx xx. Xxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxx xxxx xx Xxxxx xxxx xxx xxxx xxx xxxxxxxxxx xx Xxxxx xxxxxx

• Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx x xxx xxx xxx xxx xx. Xxxxxx xxxx xxx. xx. Xxxxxx xxxx xxx xxx Xxx. x XXx.
• Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxx xx. Xxxxxx xxxx xxxxxxx xxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxx xx. Xxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxx.
• Xxx Xxxxxxxxxxxxxxx xxx xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx. Xxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx xxxxx xxxx xxxxxxxxx xxx "xxxxxx Xxxx" xxxxxxx xx xx XXxX xxxxxxx. Xxxx "xxxxx Xxxx" xxx xxxxxxxx xxx Xxxxxxxx xxx xxx xx Xxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xx. Xxxxxx xxx Xxxxxxx xxxx Xxxxxxx xxx xxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxx Xxx. x XXx. Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx xxx xxxXxxxxXxxxx xxxxxxx xx xx XXxX xxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

XXXXXXXXX: Xxxxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxx Xxx xxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxx xxxxxxxxxx xxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.

Xxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx Xxxxxxxx xxxx xx Xxxxxxx xxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx, xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xxxx xxxxxxxxxx.

Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx x xxx xxxxxxx Xxxxxxxx xxxx xxxxx x xxxxx xxx xxx xx. Xxxxxx xxxxxxx xxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xXxxxxx xxx xx.xx.xxxx,xxxxxxx X xxxxxxx Xx.

• Xxxx xxxxxx xx Xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx XxxxxXxxxxxXxxxxxxxx xxxxxxxxxxx xxx.
• Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxXxxxxxxxx xxxxxx xxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxx xxxx XXX: XXXX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx xxx Xxxxxx xxxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxx. Xxxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xx xx.x.xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxx xxx Xxxxxxx xxxxxxx xx x.x.xxxx xxx xxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxx xx.
• Xxx Xxxxx xxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxx xx xxx xx x.x.xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx.

Xxxxxxxxx: Xxx xxxx xxx xxxx xxxxxxxxxx

b) Umsatzsteuererklärung

Xxxx Xxxxxx xxx Xxxxxx xxxx Xxx xxx Xxxxxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx xx. Xxxx xxx Xxxxxxxxxxx.

Xx xxx Xxxxxxxxxxxxxxxxxxxxxx

• xxxxx Xxx xx xxxxx Xxxxx Xxxx Xxxxxxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx, xxxxxxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx x x xxx xxxxxxxxxxxx Xxxxxxxxxx xx xx, xxx
• xxxxxx xxxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxx. Xxxxxxxxxxxxxxxxx x xx.
• Xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx Xxx xxx xxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx.
• xxxxxx xxxxxx xxx Xxxxxx, xxx Xxx xxxxx xxxx xx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxx xxx Xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxx.

XXXXXXX: Xxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxx "xxxxxxxxxxxxx" xxx x x xxx. xx x xxxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx "Xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxx Xxxxxxxxxxxxx" xxxxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxxx, xxxx Xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxx, xxxx Xxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxx xxx xx Xxx. x XXxXx. Xxxxxx Xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxx Xxx xxx, xxxx xxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxxx xxx Xxx.

Xxxxxxx xxxx xxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxx, xxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx xxx xx Xxx. x XXxXx xx xx Xxx. xx XXxXx. Xxxx xxxxxxx Xxx xxx XXXXXXxXxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

4. Wechsel von der Regelbesteuerung zur Kleinunternehmerregelung

Xxxxxxx xxx xx xxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xx xxx xx xxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xx xxxxx Xxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxx xxxx xxxxxxxx. Xxx Xxxxx xxx, xx xx xxxxxxxx xxx xxxxxxxx xxx, xxxx xxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxxxxxx.

Xxxxxxx xxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xx xxxxxxx. Xxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxx Xxxxxx. Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx x Xxxxxx, xxx Xxxxxxxxx xxxx xx xx Xxxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxx xx. X. xx x.x.xxxxx xxx xxxxx xxxxx x xxxx xx Xxxxx xxxxxxx xxx xx.x.xxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxx xxx. xxxxx Xxxxxxx xxx Xxxx xxx xxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xXxxxxx. xxx.x XXxXXx.

Xxx XxxxXxxxxXxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x Xxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxx. Xxxx Xxx xxxx xxxx x Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx XxxxXxxxxXxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx, xxx xx xxxxxx Xxxx xxxxxxxxx Xxxxxxxxx xxxxxxx Xxx xx xxxxxx Xxxxxx xxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx x Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx xx xxxx, xxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXXX, xx xxxx xxxx Xxxxxxxxxxx! Xx xxxxx xx xxxxxxxx xxx xx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx:

• Xxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxx x Xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xx Xxx xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx. Xxx xxxxxxx xxxx xx xxx x.x.xxxx Xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxx xxx Xxxxxxxxxxxx xxxxxxxx Xxx xxxxx xxxx xxx xx Xxx. x Xxxx x XXxXx.
• Xxxxxxxxxxxxxxxxxxxxx: Xxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx XxxxXxxxxXxxxxxx xxxxxxxx xxxxxxxxx x Xxxxx, xxxx xxxx xxxxxx x xxxxx Xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xx Xxx xxxx xxx xxxxx Xxxxxx xx x.x.xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx. Xxxx xxx xxx xxxxxx Xxxx xxxxxxx xxx xxx x.x. Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx.
• Xxxxx: Xxxxxxx Xxx xxxx xx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx xxxx xxxx xxx x Xxxxxx xxx Xxxxxx xxxx xxxx xxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xx xxxx Xxxxxx xxx x Xxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxx Xxx xxxxx Xxxx xxx x.x.xxxx xxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxxx xxxx xxx x. Xxxx, xxxxxxx xxxx xx xxx x. Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxx Xxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxx, xxx Xxx xxxxxxx xxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxxxx xxx xxxxx XxxxXxxxxXxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xx.x.xxxx xxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxx x.xxx XXX. Xxx XXxxXxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x.x.xxxx xxx xxxxx xx xx.x.xxxx. Xxxxx xx xxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xx. X. xxxxx Xxxxxxx xxx Xxxxxxx, xxxxxxx xxx Xxxxxxxx xxx xxxxx: Xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xx x.xxx XXXx xxx xxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx.
Xxxxx xxx Xxxx xx xx.x.xxxx xxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx
x xxxx xxx Xxxx xx x xxxxxxx: xxx XXX
x xxxx xxx Xxxx xxxx: x.xxx XXX
x xxxx xxx Xxxx xx x xxxxxxx: xxx XXX

Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxx, xx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x.xxx XXX, xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xXxxxxx. xxx.xx, Xxx. x XXxXXx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xxxxxxxx xxx xXxxxxx. xxx.xx XXxXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx.

5. Die Soll- und Ist-Besteuerung

Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx xXxxxxXxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxXx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx Xxx xxx Xxxxxxx, xxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxx Xxx xxx Xxxx xxx xxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx.

Xxxxxxx xxxx xx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx xXxxxXxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx xxx Xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxx xxx. Xx Xxxxxxxxx xxx XxxxxXxxxxxxxxxx xxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxx xxx XxxxXxxxxxxxxxx xxxxxxx xxxx xx Xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxx xxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxxx xxx XxxxXxxxxxxxxxx:

• Xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxx XxxxxXxxxxxxxxxx: Xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx. Xxx xxxx Xxxxxxxx xxxx xxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxx xxxxxxx xxx.
• Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx: Xxx Xxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxx.

Xxxx xxx XxxxXxxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxx xxxxxx xxxxx xxxxxxxxx Xxxx xxxxxxxxxxxxxx, xxxxxx xx xxxxxxxxxxx, xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxx Xxxxxx xxxx xxxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xx xxx XXxxXxxxxxxxxxxx xxxx xx xxx XXxxXxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.

Xxx Xxxxxx xxx XxxxXxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxxx. Xxx xxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxx. Xxxxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx XxxxXxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

XXXXXXXXX: xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx XxxxXxxxxxxxxxx xxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx" xxx xxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxx: Xxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx x xxx xxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXx.

Xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx XxxxXxxxxxxxxxx xxx xx XXxXx xxx XxxxxXxxxxxxxxxx xxx xx XXxXx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx Xxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xXxxxXxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxXxxxxxxxxxxx xxxxxxxxx x xxxx xxx xxx Xxxx xxx XxxxxXxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxx xxxxx xxx Xxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxxx.

ACHTUNG Freiberufler

Xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx, xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xx Xxxx x Xx. x XXxXx. Xxxx Xxxxxxxxxx xxx XXX xxxx xxxx xxxx xxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.

Xxxxx xxxx xxxxxxxx Xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx:

• Xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xx Xxxx x Xx. x XXxX xxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxx Xxxxxxx xxxxxx. Xxxxx xxx xx xxxxxxxxxxx, xx xxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxx.
• Xxxx Xxxxxxxxx xxxx: Xxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxx xxx.xxx XXX xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxxx x Xx. x XXxX. Xx xxxxxx Xxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx.

ACHTUNG Bauunternehmer

Xxx xxx XxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx xx xxx Xxxxx Xxxxxxxxxxxx xxxxxxxxx, xx xxx xx xxxxx Xxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxxxx xxx xx xxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xx xxx Xxxxxx xxxxxxxxxxxxxx xxxx x xxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxx xxxx xxxx, xxxx xxxx Xxxxxxxxxxx x xxx xxxxx xxxx Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxx xxx x xxx x Xxxxxx xxxxxxxx xxx xxx Xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxx x xxx xx x xxx Xxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxx xxx XxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxx x xxxxxx xxx Xxxxx xxxxx Xxxx xxx Xxxxxxxxxx xxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxx xxxxxxxxxxx. "Xxx Xxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxx "xxxxxxxxxxxxxx" xxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxx xxxxxxxxx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxx xxxxx xxxx xxx xxxxx Xxxxx xxxxx xxxxxxxxxxxx, xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxx xxx xxxxx xxxxxxxx, xxx xxxxx xxx xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx XxxxXxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx "xxxxxxxxxxxxxx" xx xxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx xxx XXxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxx.

Zahlreiche Streitigkeiten vor den Finanzgerichten

Xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxx xxxxxx Xxxxxxxxxxx, xxx xxxx xxxxxxxxxx Xxxxx "xxxxxxxxx" xxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx. Xxx xxxxx xxx xx xxxxx xxxxxxxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxx xx xxx Xxxx xxxx xxxx. Xxxx Xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx Xxx xxx Xxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx: XxXX xx.xx.xxxx, Xxxxxxxxx XXX xx.x.xxxx, X X xxxx xX X xxxxxx

6. AKTUELL: Bindungsfrist bei Verzicht auf die Kleinunternehmerregelung

Xxxxx Xxxxx x. xxxxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxx. Xxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xx xxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxxx Xxxxxx, x.x. xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxx xxxxx Xxxxx xxxxxxx xxx xx Xxx. x XXxXx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxx xxx Xxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xx xxxx Xxxxxx, xx xxxxx xx xxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx xxxx xxx xxxxxxxxx x xxxx xxxxx xxxxxxxxxxxxxxxx x Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx. Xxxxxx xxxx:

Xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxx xxx xXxxxxx xxx x.xx.xxxx,xxxxxx x X xxxxxxx Xx Xxx. XXX XX X xxxxxx

Xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx:

Xxx Xxxxxxx xxx xxxx xxx Xxxx xxxx xxxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxxxxx xxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xx, xx xxxxx xx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxx xx.xxx XXX. Xx xxx xxxxxxxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxxxxxxx xx.xxx XXX. Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx, xx xxx Xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx Xxxxx xxx xxx Xxxxxx xxxx xx xx Xxx. x Xxxx x XXxX Xxxxxxxx xxxxxxx xxxx xxx xxxxxxx xxxxxxxx xxxxxxxx xxx.xxxxxxXx Xxxx xxxx xxxx xx xxxx xxx xxxxxxxx Xxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxx, xxxxx xxx Xxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xx xxxxx Xxxxx xxxxxxxx, xx xxxx xx xxxxxxxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxx XX:

Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx.

Xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx. Xxx xxxxx xxxxxx xx xx, xx xxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxx xx xxx Xxxxxx xxxx xxxxxx Xxxxxxxxx xxxxx xxxxxxx. Xx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxx xxx xxxx xx xx Xxx. x Xxxx x XXxX xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxx, xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx.

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

Xxxxxx xxxxx:

Xxx Xxxxxxx xxxxx xxxxxxx xxxxxxxx xx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX xxx xxxxx xxxxxxx xxx Xxxx xxx Xxxxxx xxxx xxxxxxxxxxx. Xx xxxxxx Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX, x.x. xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx.

Xxx Xxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxx: Xxxxxxxx xxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxxxxxx xx xxxxxx Xxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx, xxxx xxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.

Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxxx xxxx xxxx XXX xxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxx xxxxx xxxxxxx Xxxxxx xxxxxxxxxx.

7. AKTUELL: Keine Kleinunternehmerschaft bei Sitz im Ausland

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx, xxx xx Xxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xx xxx Xxxxxxxxxxxx xxxx xxx xxxx xx Xxxxxxx. Xx xxxxx Xxxxxxx xx Xxxxxx, xxx xxxxx Xxxxx xxxxxxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx, xx xxx xx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxxxxxx xxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxxx xx Xxxxxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxx. Xxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxx xx X xXxxxxxx xxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx xxxxx xxxx XXX xxxxx xxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxx xxx "Xxxxxxxxxxxxx" xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx, xxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxxxxxxxx xx xxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxx xxxxxxx Xxxx xxxxxxxx, xxx xxxx xxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx xxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.