Grundsätzlich müssen die Anschaffungs- oder Herstellungskosten von abnutzbaren Wirtschaftsgütern mit einer Nutzungsdauer von mehr als einem Jahr auf die Jahre der Nutzung verteilt, d. h. abgeschrieben, werden. Absetzbar ist dann jedes Jahr die sog. "Absetzung für Abnutzung" (AfA). Eine Ausnahme aber gilt für geringwertige Wirtschaftsgüter, wobei ab 2008 neue Abschreibungsregeln für Selbstständige anzuwenden sind (§ 6 Abs. 2 und 2a EStG).

1. Was sind geringwertige Wirtschaftsgüter?

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXx xxxx
x xxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx,
x xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx
x xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx.

a) Anschaffungs- oder Herstellungskosten

Regelung in den Jahren 2010 bis 2017

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxx Xxxxxxxx:

xxx XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx XXx.x xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, x.X. xx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxx xxx x Xxx. xx Xxxx x XXxX xxxxx.

xxx XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxx XXx.x xxxxxxx xx Xxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx XXX xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx x Xxx. x XXxX xxxxx.

  • xxx Xxxx XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx x.xxx XXX xxxxx XXx.x xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx x Xxxxx xxx xxxxxxx xx x xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx. Xxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx x Xxx. xx XXxX xxxxx.
  • xxx Xxxxxxxxxxxxxxxxx xxxxx xxx XXX xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxx xxxx xxxxx Xxxx xxx xxx. "Xxxxxxxxx xxxx Xxxxxxxxx" xXxXx. Xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxx, xxx Xxxxxx xxx x.xxx XXX xxxxx xxx. Xxxxxxxxxxxx xx xxxxxx xxx xxxxxx xxxxx x Xxxxx xxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxx xxxxxx xx xxxx xx xxxx xxx xxx xxxxxxxxxx Xxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx XXx.x xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxX xxxxx.

Xxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx XXX, xxx XXX xxxx x.xxx XXX xxx xxxxx xxx Xxxxxxxxx x xxxx Xxxxxxxxxxxx x xxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX Xxxxxxxx xxxxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, x. X. xxxxxx. Xxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xX xx Xxx. x XXxXx.

Neuregelung ab 2018

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxx Xxxxxxxx:

  • xxx XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx XXx.x xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, x.X. xx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxx xxx x Xxx. xx Xxxx x XXxXx.
  • xxx XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxx XXx.x xxxxxxx xx Xxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx XXX xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xx xxxx xxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x xxx x XXxXx.
  • xxx Xxxx XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx x.xxx XXX xxxxx XXx.x xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx x Xxxxx xxx xxxxxxx xx x xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx. Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxx x.xxx XXX xxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx x Xxx. xx Xxxx x xxx x XXxXx.
  • xxx Xxxxxxxxxxxxxxxxx xxxxx xxx XXX xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxx xxxx xxxxx Xxxx xxx xxx. "Xxxxxxxxx xxxx Xxxxxxxxx" xXxXx. Xxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxx xxx x.xxx XXX xxxxx xxx. Xxxxxxxxxxxx xx xxxxxx xxx xxxxxx xxxxx x Xxxxx xxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxx xx xxx x.x.xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxx XXX xxxxx XXx.x xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXx.

Xxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx XXX, xxx XXX xxxx x.xxx XXX xxx xxxxx xxx Xxxxxxxxx x xxxx Xxxxxxxxxxxx x xxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX Xxxxxxxx xxxxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, x. X. xxxxxx. Xxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xX xx Xxx. x XXxXx.

XXXXXXX: Xxxx xxxxxxx xxxxx xx Xxxxxx xxxx xx xxxx xxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxx. Xxxxxxxxxxxxxxx xxx xxx "Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx". Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxx xxx xxx "Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx".

b) Abnutzbare Wirtschaftsgüter

Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx, xxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxx.

c) Selbstständige Nutzungsfähigkeit

Xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx". Xxxxx Xxxxx xxxxxx xxxx xx Xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xX x.xx Xxx. x XXxXx:

  • Xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx.
  • Xxx Xxxxxxxxxxxxxx xxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, x. x. xx xxxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxx Xxxxx xxx Xxxxxxxxx xxxx xxxxxxx.
  • Xxx Xxxxxxxxxxxxxx xxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xx xxxx xxxx xxxxxxx xxxxxxx xxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx,

  • xxx xxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxxxxx xxxxxxx xXxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.
  • xxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxx xx. X. Xxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx.
  • xxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx xXxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxx XxXxXxxxxxx .

Probleme mit der selbstständigen Nutzungsfähigkeit

Xxx Xxxxx, xx xxx Xxxxxxxxxx "xxxxxxxxxxxxxx xxxxxxxxxxxxxx" xxx, xxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxx:

xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx, Xxxxxx, Xxxxxxx, xxxxxxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx. Xxxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx, Xxxxxxx xxx Xxxxxxx xxxxx xx xxx XXX. Xxxx xxxxx Xxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxx, xxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxx xxx Xxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xx xxxxxx Xxxx xxxxxxx xx xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx XXX xxx. x.xxx XXX xxxxxx. Xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxx xxx Xxxxxxx Xxxxx xxxxxxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxx, Xxxxxxx, Xxxxxxx xxxxxx xxxxxxxxxx

xxx Xxxxxxxxxxxxxxxxx

Xx xxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxxxxx xxxx xxxxxxxx Xxxxxxxxx:

  • Xxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xx. X. Xxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx XXxXXXx, xxxx xxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.
  • Xxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxx. x.xxx XXX xxxxxxxx xX x.x Xxx. x XXxXx.
  • Xxxxxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx XXxXxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxx "Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xXxxXx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxx xxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxxx xxx XxxxxxXxxxxxxx xxxxxxxxxxxx xxxxxx xxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.

XXXXXXXXX: Xxxx xxxXX xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx. Xxxxxxxxx, xxxx xxxx xxx Xxxxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxxx xxx, xxxxxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxx xxxxxxxxx xx xxxx, xxxx Xxxxxxxx xx xxxxxxxxx, xx xxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxxxxx Xxx xxx Xxxxxxxx xxx. xxxxxxxxxx xxxxxx xxxxxxxx.
XXXXXXXXX: Xxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxx, xxxxxxxx xx xxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx xX x.x Xxx. x XXxX xxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

xxx Xxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxx, xxx xxxxxxx xxxxxxx xxxxxxx xxx xxx XXX xxx. x.xxx XXX xxxxxx. Xxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxx, xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx.

Xxx XXX xxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxx Xxxxx, Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxx xxxxxxx, xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx x xx xxx XXX x "xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx.

2. GWG mit Anschaffungs- oder Herstellungskosten bis 150 EUR / 250 EUR

Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxx xxx xxx XXX xxxx Xxxxxxxxxxxx, xxxxx Xxx xxx Xxxxxxxxx: Xxx xxxxxxx xxx Xxxxxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx Xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx x Xxx. xx Xxxx x XXxXx.

XXX: Xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xx xxx x.x.xxxx xxxx xxxx Xxxxxx xxx xxx XXX.

Xxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx:

  • Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xx xxx XXX. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, x. X. xxxxxx xX xx Xxx. x XXxXx. Xxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx.
  • Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, x. x. xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxx xxxxxxxx.

3. GWG mit Anschaffungs- oder Herstellungskosten bis 410 EUR / 800 EUR

Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxx xxx xxx XXX xxxx Xxxxxxxxxxxx, xxxxx Xxx xxxxxx x xxx xxxxx xxx xxxx x xxx Xxxx, xx Xxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxx. x XXxXx.

XXX: Xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xx xxx x.x.xxxx xxxx xxx Xxxxxx xxx xxx XXX xxx xxx XXX.

Xxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx:

  • Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xx xxx XXX. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, x. X. xxxxxx xX xx Xxx. x XXxXx. Xxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxx xxxxx xxx XXX xxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx x Xxx. x Xxxx x xxx x XXxXx.

Xxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxx xxx xxx Xxxxxxxxx: Xxx xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx XXX xxx xxx XXX xxxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxx:

Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxx x Xxxxx xxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxx xxxxxxx Xxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx XXX xxx x.xxx XXX xxx xxxxxxxxxxx xx Xxxxxxxx xxxxxx xxx x Xxx. xx XXxXx. Xxxx xxxx xxxxx Xxxxx x.

Xxxxxxxx:
Xxxxxxxxxxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxx xxx XXX. Xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx
x xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx,
x xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx xxxxx Xxxxx xxxxxxxxxxx xxxxxx Xxxxxx xxxxxxxxx, xxxx xx xxxx xxxxxx Xxxxxx xxx xxx XXX xx xxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx,
x xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx XXx.x xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXx.

4. GWG mit Anschaffungs- oder Herstellungskosten bis 1.000 EUR

Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxx xxx XXX xxxx.xxx XXX xxxx Xxxxxxxxxxxx, xxxxxxx Xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxx xxxxx x Xxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. xx XXxXx.

XXX: Xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xx xxx x.x.xxxx xxxx xxx Xxxxxx xxx xxx XXX xxx x.xxx XXX.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxx. Xxxx xxxxxx xx xxxx xx xxxx xxx xxx xxxxxxxxxx Xxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx XXx.x xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxX xxxxx.

Xxx xxxxxxx Xxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx:

  • Xxxxxxxxxx xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx XXX xxx x.xxx XXX. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, x. X. xxxxxx xX xx Xxx. x XXxXx. Xxx xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx.
  • Xxxxx Xxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxxx Xxxxxx xx xxxxxx xxx xxxx Xxxx xxxxx x Xxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxx.
  • Xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.
  • Xxx Xxxxxxxxxxxx xxx xxxxx x Xxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxx xxxxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxxxx xx x xxx Xxxx. Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx.
  • Xx xxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx x, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxx "xxx xxxx xxxxxxxx" x xxx xxxxx xxxxxxx x xxxx xxxx xxxx xxxxx.
  • Xxxxxxxxx, xxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxxxxxxxxx xxxxx xxx. Xx xxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx XXX xxxxx xxx xxxxx Xxxx xxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxxx xxx xx Xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx x Xxxxx xxx xxxxx

  • xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx, x. X. Xxxxxxxx xxxxxxx xxxxxx x Xxxxxx xxx
  • xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx, x. X. Xxxxxxxxxxxx xxxxxxx xxxxxx x Xxxxxx xxxx Xxxxxx xxxxxxx xxxxxx xx Xxxxxx.

Xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx x xxx xxxxxx x xxxxxxxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx Xxxxxxx, Xxxxxxx xxx Xxxxxxx.

Xxxxxxxx
Xxxxxxxxxxxxxxxxx X xxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxx Xxxxxxxxxxxxxxx xxxxx XX xx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx XXX. Xx Xxxxxxxxxxxxxxx xx xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx x xxxxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx x xxxxx xxxxx XXxXxxx, xxx xxxxxx xxxxx xx Xxxxxxxxxxxx xxx XX xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx xxx XXX xxx xxxx xxx XXxXxxx xx XXX. X xxxxxx xx xx xxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx x Xxx. xx XXxX xx.
Xxx XX xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xx xxxxxxxx. Xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xx Xxxxxxxx, xx X xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx XX xxx. Xxx Xxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xx x Xxx. x Xx. x XXxX xx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx XXxXxxx xxxx Xxxxxxxxxxxxxxx xxx xxx XX. Xxxxx xxxx xxx Xxxxxxxxxx xxxx xxx XXxXxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx XX xxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xx xxxxxxxx xX x.xx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxx:

  • Xxx Xxxxxxxx xxxx Xxxxxx xxx Xxxxx xxxxx x.xxx XXX xxxx xx Xxxxxxxxxx xxxxx x Xxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxxx xxxx Xxxxxxx, Xxxxxxx xxxx Xxxxxxx xxx xxxxxx xxxxx x Xxxxx xxxxxxxxxxxxx, xx xxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx x Xxxxx.
  • Xxx Xxxxxxxxxxxx xxxx xxxxx XX xxx Xxxxx xxx xxx XXX xxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx x Xxxxx xxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxx xxxxxxxxx xxx Xxxxxx xxx xxx XXX.
  • Xxx Xxxxxxxxxxxx xxx Xxxxx xxx xxx XXX xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx x Xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xx. xxxxxxxxx XxXxXxxxxxx xxxxx x Xxxxx xxxxxxxxxxx.
  • Xxx Xxxxxxxx xxx Xxxxx xxx x.xxx XXX xxxx xxx Xxxxxxxxxxxx xxxxx x Xxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxx Xxxxx xx x.xxx XXX xxxx xx xxxxx x Xxxxx xxxxxxxxxxxxx xxxxxx.
  • Xxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxx x.xxx XXX xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx x Xxxxx xxxxxxxxx, xx x.xxx XXX xxxxxxx xxx xxx Xxxxxx xxxxx xx Xxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxx XXX xxxx xxxxxx xxxxxxxx, xxxxxxx xxxx Xxxxxx xxxxx xxx XXX xxx xx Xxxxx xxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxxxxxx xx Xxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xx:

Xxxxxxxxxx

Xxxxx

Xxxxxxxxxxx

Xxxxxxxxxxxx

Xxxxxxxxxxxx

Xxxxxxxxxxxx

Xxxxxxxxxxxxxxxxx
Xxxxxxxx

Xxxxxxxxxxxxxxxxx

x.x.xxxx

x.x.xxxx

xx.x.xxxx

xx.xx.xxxx

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xx,xx XXX

x.xxx,xx XXX

xxx,xx XXX

x.xxx,xx XXX

xxx,xx XXX

Xxxxxxxxxxxx

xxxxxx

x.xxx,xx XXX

xxx,xx XXX

x.xxx,xx XXX

Xxxxxxxxxx xxxx xxx x.xxx XXXxXxxxxx xxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxxxx xxx Xxxxxxxxxxxxx

Xxx Xxxxxxxxxxxx

xxx Xxxxxxxxxxxxxx

Xxxx Xxxxxxxxxxxx

xxx Xxxxxxxxxxxxxx

Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx

x. Xxxxxxxxxx xXxXx xx x xx xxxx

x. Xxxxxxxxxx xXxXx xx x xx xxxx

x. Xxxxxxxxxx xXxXx xx x xx xxxx

x. Xxxxxxxxxx xXxXx xx x xx xxxx

x. Xxxxxxxxxx xXxXx xx x xx xxxx

x.xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

x.xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

Xxxxxxxxxxxx xx xx.xx.xxxx

x,xx XXX

x,xx XXX

5. Gesetzliche Grundlage

XXXXXXX:
Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxx:
x XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx xXXXx

§ 6 Abs. 2 und Abs. 2a EStG (ab 2018)

xxx Xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxx x Xxxxxx x xxx x xx xxxxx Xxxxxx xxxxxxxx Xxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxx, xxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxx xx, xxxx xxx xxxx Xxxxxx x Xxxxxx x xxx x xx xxxxx Xxxxxx xxxxxxxx Xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxx, xxxx xx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.
Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx x, xxxxx Xxxx xxx Xxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxx x Xxxxxx x xxx x xx xxxxx Xxxxxx xxxxxxxxx Xxxxx xx xxx xxxxxxxxxx, xxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xx xxxxxx, xxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx.

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

§ 9 Abs. 1 Nr. 7 EStG

xxx Xxxxxxxxxxxxxx xxxx xxxx

x. ....

x. Xxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx. xx x Xxx. x Xxxx x xxx x xxx xx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx.

R 6.13 EStR - Bewertungsfreiheit für geringwertige Wirtschaftsgüter und Bildung eines Sammelpostens

xxx Xxx Xxxxx, xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx:

x. Xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx,

x. xxx Xxxxxxxxxxxxxx xxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, x.x. xx xxxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxx Xxxxx xxx Xxxxxxxxx xxxx xxxxxxx,

x. xxx Xxxxxxxxxxxxxx xxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx.

Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxxxxx xxxxxxx xx.X. Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xx xxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxx xx.X. Xxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx xx.X. Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx.

xxx Xxx xxx Xxxxxxxxxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxx xxxx x.xxx Xxxx xxxxx xxxxxxxxxxxx, xxx,

x. xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xx xxxx xx xx XXxX xxxxxxxxx xxxxxx xxx, xxx xxx xxxx xx xx Xxx. x XXxX xxxxxxxxxxxx

x. xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxx

x. xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xxxx X x.x xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxx, xxx xxx xx xxx Xxxxxxxx xxxxxxxxxx

x. xxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx X x.x xxxxxxxxx xxxxxx xxx, xxx xxx xx xxxxxx Xxxxxx xxxxxxxxxx

Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

xxx Xxxxxx xxx Xxxxx. xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx. xx x Xxx. x XXxX xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx. xx x Xxx. xx XXxX xx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxx.

xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx. xx x Xxx. x XXxX xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxx xxxxxxxxxxxx.

xxx Xxxx xxxxx Xxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx x. X. x. xx x Xxx. xx XXxX xxxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx. Xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx x.xxx Xxxx xxxxxxxxxxxx.

xxx Xxx Xxxxxxxxxxxx x. X. x. xx x Xxx. xx XXxX xxx xxxx Xxxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx x. X. x. xx x Xxx. xx XXxX xxxx xxxxx xxxxxxx xxxxxxxxxx, xxxx xxx xxxx xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxx Xxxxx xxxxxxxx Xxxxxx xX x.x Xxx. xx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx. xxxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xx x Xxx. x XXxX xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xx x Xxx. x XXxX xx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxx xxx xxxx xx, xx XxxXxX xxxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!