Wenn kleine und mittlere Betriebe in den kommenden drei Jahren Investitionen planen, können sie schon heute Steuern sparen: Sie dürfen einen Investitionsabzugsbetrag von 40 % der voraussichtlichen Anschaffungs- oder Herstellungskosten in der Gewinnermittlung abziehen. Die vorgezogene Steuerersparnis soll die Finanzierung erleichtern (§ 7g Abs. 1 bis 4 EStG).

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1. Wer kann einen Investitionsabzugsbetrag bilden?

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Investitionsabzugsbetrag auch nach bereits erfolgter Investition möglich?

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Investitionsabzugsbetrag auch im Jahr der Anschaffung zulässig?

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2. Welche Wirtschaftsgüter sind begünstigt?

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Abschaffung der Funktionsbenennung ab 2016

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3. Wie hoch darf der Investitionsabzugsbetrag sein?

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4. Ist eine verbindliche Bestellung erforderlich?

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5. Kann ein Investitionsabzugsbetrag im Folgejahr aufgestockt werden?

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6. Wie wird der Investitionsabzugsbetrag im Investitionsjahr verrechnet?

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a) Tatsächliche Kosten entsprechen den prognostizierten Investitionskosten

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b) Tatsächliche Kosten sind höher als die prognostizierten Investitionskosten

Xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx, xx xxxxx Xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxx xxx Xxxxxxxxx xxxxxx xxxx xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx: Xx xxx xx xxxxx xxxxxx xxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx, x. X. x Xxxx, xx xxxxxx, xxx Xxxxxxxxxxx xxxx xx x xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxx xx xxxxxx.

Xxxxxxxx xxxx xxxxx:
Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx XXX. Xxxxxxxxxxxx xxx xxx xxxx xx.xxx XXX xxxxxxxx.

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c) Tatsächliche Kosten sind niedriger als die prognostizierten Investitionskosten

Xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxx xxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx x,x x xxx Xxxxx xx xxx xx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx.

XXXXXXX: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxx, xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxx xxx "Xxxxxxxxxxx" xx xxxxxxxxx xxxx.

Xxxxxxxx xxxx xxxxx:
Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx XXX. Xxxxxxxxxxxx xxx xxx xxxx xxx xx.xxx XXX xxxxxxxx.

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Xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx

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7. Wie wird der Investitionsabzugsbetrag bei Nichtinvestition verrechnet?

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.x., xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxxx xxxx.

Xxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx x xxx xxxx xx Xxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx, xxxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxx xx x xxxxxx xxx xxxxxx x xxxxx xxxx xxxxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxx xxxxxxx Xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xxxxx xx Xxxxxxxxxxxxx. Xxxx xxx xxxxx xxx Xxxxxx xx xxxxxx, xxx xxxxxx xxxxxxx xxxxx xxx xx Xxx. x XXxXx.

XXXXXXX: Xx xxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxx, xx xxx Xxxxxx xx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxxx xxxxxx xx xxxx xxxxxx, xx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx x x x.x. xxx Xxxxxx xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxx xxxx xxx: Xx xxx "Xxxxxx XxxX" xxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx "Xxxxxx XxxX" xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx x xxxx xxxx xxx Xxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X xxX xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xx.X. xxx Xxxxxxxxxxxxxxxxx xxxxx xx.xxx XXXx, xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx.

Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XX. Xxx Xxxxxx xxxxxxxx xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x,x x xxx xxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxx xxxxx xxx xxx Xxx, xx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx, xxx.
  • Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xx xxxx Xxx. xx XX xxxxxxxxx xxx xxx Xxxxxxxx xxxxxxx xxxx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx xxxxxx XX Xxxxxxxxxxxxx xxx x.x.xxxx, x X xxxxxxx. Xxxx xxxxxxxx xx xxxxx, xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx.
  • XXXX xxx Xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxx xxxxx xxxx xxx Xxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxxx xxx xxx "XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXXXX: Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx XXXxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxx xxxxxx xxxx. Xx xxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxx Xxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxx xxx xx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx.

8. Wie wird der Investitionsabzugsbetrag bei Fehlnutzung verrechnet?

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.x., xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxx xx xxxxxxxxxx xx x xxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxx xxxxxxxxx xxxxxx: Xxxxxxxxxxxx xx xxxxxx xxx xxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxx xxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx. Xxx xxxx xxx xxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx XxXxXxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxx xx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx Xxx. x XXxXx.

XXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xx xxxxxxxxx. Xxxxxx xxxxxxxx xx xx Xxx. x XXxX xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxx xxxxx xx xxxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxx Xxx. x Xx. x XXx, xxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxx xxxx xxx Xxxx xxxxxxx, xx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx.xxx XXX xxx. xxx XXX x xx xxxx: xxx XXXx xxxxxxxxxxxxxx xxxxx, xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, Xx. xxx.

9. Investitionsabzugsbetrag für betriebliche Pkw

Xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.x., xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx. Xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxx xxxxxxxx xxx xxxx xxxx Xxxxxx.

Xxx Xxx xxxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxx Xxx xxx xx xxxxx xxxx xxx xx x xxxxxx xxxxxx. Xx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xx x xxxxxxxx. Xxxxx xxxxxxx Xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxx Xxx xxx Xxxxxxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xx x xxx x xxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxx. Xx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxx xx Xxxxxxx xxxxxxxxxxxx Xxx, xxxx xxx xxx x xxXxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx, xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxx xxxxxxx x xxXxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xx xxx xx x. Xxx xxxx xxx xxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, x X xxxxxxxx xxxxxxxxx XX XxxxxxxxXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxx xx, xxxxx Xxx xxx Xxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxx xxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx, xxx xx Xxxxxx xxxxx xxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx XxxxxxxxxXxx, xxxx Xxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx x xxXxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxx. Xxxx xxxx xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxxx Xxx xxxx xxx xx x xxxxxxxx xxx xxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxx.

XXXXXXXXX: Xxxx xxx xxx xxxxxxxxxxxxx Xxx xxxxxxx Xxx xxxx xxxxx xxx x xxXxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx Xxx xxxx xxx xxxx Xxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xx xxxxxxx Xxx xxxx xxx xxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxx, xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxx xx xxx xxxxxx xxxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx. Xxxxxxx xxxxxxx Xxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx, xxxx xxx Xxx xx xxxxx Xxxx xxxxxxx xxx xx x xxxxxxxxxxx xxxxxxx xxxx, xxxxxx xxxx xxxxxxx xxx xxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xx x xxxxxxxx xXXX Xxxxxxxxxx xxx x.x.xxxx, X xxxxx XxxxxXx.xxx.

Xxxxxxxx:
Xx Xxxxxxxx xxxx xxxxx xxx Xxx xxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxx x.xxx xx, xxxxx xxxxxxxxxxx xxx xx xxx xx. Xx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx xx, xxxxx xx.xxx xx xxxxxxxxxxx xxx xx.
x Xxxxxxxxxxxxxxxxxx xxxxxxxxx: x.xxx xx x xx.xxx xx x xx.xxx xx xxxx xx
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Xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xx Xxxxx xxxx xxxxxxx xxx xx x xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xx x.
Xxxxxxx: Xxxxx Xxxxxxxx xxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX.

Xxxxxx Xxx xxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxx Xxx xxxxxxxx xx xxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxx xx x xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxx xxxxxxxxx xxxxxx: Xxxxxxxxxxxx xx xxxxxx xxx xxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxx xxx xxxxxxx xxxxxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx. Xxx xxxx xxx xxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx XxXxXxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxx xx Xxxxxx xxxx xxx Xxxxxxxxxx.

10. Investitionsabzugsbetrag für Fotovoltaikanlagen

Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx "xx Xxxx xxx Xxxxxxxxxxx xxx xx xxxxxx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx x x.x. xx xxxxxxxxxx xx x x xxxxxxxxxxx xxxxxxx xxxx" xxx xx XXxXx.

Xxx xxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxxxx xxxxxxxxx Xxxxx xxxxxxxxx xxxx xxxxxx xx xxxxxxxxxxx. Xxxx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxx xxxxxxxxxx xxxxx: Xxxxxxx Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxxxx Xxx xx xxx xxxxxx xxxx Xxxxxx xxxx Xxxxx xxxxxx xxxxxxxxxxx, xxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxx. Xxxx xxx XXX Xxxxxxxxxxxxx xxxxxx: "Xxxxx xxx xxxxxx xxxxxxxx Xxxxx xxxxxxxxxxx xxxx Xxxxxxxxx xx xxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxx xxx xxxxx xxxxxx xxxxxxxxxxx Xxxxx xx xxx Xxxx xxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xx xxxxxxxxx, xxxx xxxx xxxxxxx Xxxxxxx xxx xxxx xxx xx x xxxxxxxx" xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.

XXXX xx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxx. Xx xxxxxx, xxxx "xxx xxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx, xxxxxxx xxxx Xxxxxxxxxxxx" xX x.x Xxx. x Xxxx x XXxX xxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxx xxxxxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

11. Investitionsabzugsbetrag vor Betriebseröffnung oder -erweiterung

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx xx xxx Xxxxxxxxx, xx xxx Xxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxx xxx xxxx xxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxxx xxxxxxxx xxx Xxxxxx, xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxx Xxxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

  • Xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxx xx xxxxxxxxxxx xxxxxx, xxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
  • Xxx xxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxx xx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xx xxxxxxxxx xx. X. xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxx.
  • Xxxxx "Xxxxxxxxxxxxxxxxxxxxxxx"xxxxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxx xxxx. Xxxx xxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxx x xxx xxxxxxx x xx xxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxx, xxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx. Xxx. xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxx, xx Xxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxxxxxxx xxxxx xxxx xxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxx xxxxx "xxxxxxxxxxxxx Xxxxxxxxxx" xxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxx xxx.
  • Xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. "Xxx xxx XXX xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx" xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx xxxxxxxxx XX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxx X, Xxxxxxxx XXX X xxxxxx Xxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx, Xxxxxxxx XXX X xxxxxx XX Xxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx, Xxxxxxxx X X xxxxxx XX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxx, xxx.x.

Xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxxx xxxxxxxx: Xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxx, XXxX xxxx X. xxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxx xxxxx xxx. xxx xx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx x xx xxx XXX x xxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx, x. X. xxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxx xxxxx Xxxxxxxx, Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx, x.x. xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xx Xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxx x xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxx xxx xx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx. Xx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx Xxxxxxx. Xxxxxx Xxxxxxx xxxxxxxxxxx Xxx xx xxx "Xxxxxx X" xx xxx Xxxxx x. Xx Xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxx x xxx Xxx xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, x. X. xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx x xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxxXxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx. Xxxx xxxx xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxx xxxxx xxxx xxxxxxxxxxxx xxx.

Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx. Xxxxxxx xxxx x. X. xxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx.

12. Ab wann gilt die Neuregelung?

Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx", xxxx xx xxx xx.x.xxxx xxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx. Xx xxxxxxx xxxx xx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx, xxx xx xxxx xxxxxxx xxxx xxx xx Xxx. xx XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxxx xxxx xXXX Xxxxxxxxx xxx xx.xx.xxxxx.

Xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxx xxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxxxx xx xx XXxX xxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx x. X. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxx, xxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxx xxxx, xxxx xxx xxxx xxx xxxxxxxxxx XxX xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xx xx XXxX xxxx xxxxxxxxxxx. Xxxxx xxxx xxxxxxxxx, xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxx xxxx xxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x xxxxxxx xxxxxx xxxxxxx.

13. Gesetzliche Grundlage

§ 7g Absatz 1 bis 7 EStG

xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx, xxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx

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