Ausfüllhilfe zur Anlage EÜR - Einnahmen-Überschussrechnung - 2016 - Teil 2

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3. Zeile 23-65: Betriebsausgaben

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Zeile 23: Betriebsausgabenpauschale für bestimmte Berufsgruppen

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Zeile 24: Land- und Forstwirte: Sachliche Bebauungskostenpauschale

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Zeile 25: Waren, Rohstoffe und Hilfsstoffe einschl. Nebenkosten

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Zeile 26: Bezogene Fremdleistungen

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Zeile 27: Ausgaben für eigenes Personal

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Zeile 28-36: Abschreibungen - Allgemeines

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Zeile 28: Abschreibungen auf unbewegliche Wirtschaftsgüter

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Zeile 29: Abschreibungen auf immaterielle Wirtschaftsgüter

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Zeile 30: Abschreibungen auf bewegliche Wirtschaftsgüter

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Zeile 31: Sonderabschreibungen nach § 7g EStG

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Zeile 32: Herabsetzungsbeträge nach § 7g Abs. 2 EStG

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Zeile 33: Aufwendungen für geringwertige Wirtschaftsgüter

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Zeile 34: Auflösung Sammelposten nach § 6 Abs. 2a EStG

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• 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.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx.

Zeile 35: Restbuchwert der im Kalenderjahr ausgeschiedenen Anlagegüter

Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxxxxxxxxxxxx xxxx, xx Xxxxxxx xxxx xxxxxx xxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx x XXX xx xxxxxxxxx.

Xxxxx Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx Xxx xx Xxxxx xx xxx Xxxxxxxxxxxx xx. Xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxx, xxxxxxxxxx xx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Zeile 36: Nicht abziehbare Beträge

Xxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxx xx xxx Xxxxxx xx xxx xx xxxxxxxxx xxxx xxx xxx Xxxxxx xxxxx xxxxxxx xxxxxxx xx.X. xxxxxxxxxxxxx Xxxxxxxxxxxxx.

Zeile 37: Miete oder Pacht für Geschäftsräume und betrieblich genutzte Grundstücke

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxx, Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx x xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxx x xxx. Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xx Xxxxx xx xxxxxxx.

Zeile 38: Miete und sonstige Aufwendungen für doppelte Haushaltsführung

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx.

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Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxx xxxxx xx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxx

x Xxxxxxxxx Xxxxxxxx: Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx

x Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

Zeile 39: Aufwendungen für zum Betriebsvermögen gehörende Betriebsgebäude

Xx Xxxxx xx xxxxx Xxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx, x.X. xxxx Xxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxx xxx.

Xxxxxxxxx xxxxx Xxx xx:

• Xxxxxxxxxxxxxx xx Xxxxx xx,
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Zeile 40: Aufwendungen für Telekommunikation

Xx Xxxxxxxxxxxxx xxxxx Xxx Xxxx Xxxxxxxx xxxx Xxxxxxx, Xxxxxxxx xxx. xx.

Xxxxxx Xxx Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx. xxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx Xxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxx xx Xxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxx xxxxx xx Xxxxx xx xxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxx xxxx xxxx xxxxx Xxxxxxx xx Xxxxx xx xxxxxxxx.

Xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxx xxxx Xxxxxxxxxxxxxx:

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• Xxxx Xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxx xxxx xxx xxxxx Xxxx xxxxxxxx. Xxxxx Xxxxxxx xxxxxxxxx xxxx, xxxx Xxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xx xxxxxxx Xxxxxxx.

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• Xxx xxx XxxxxxxxxxxXxxxxxxx xxxx xx xxxx xx xxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxx. Xxxxxx xxxxxx Xxx xxx Xxxxxx xxxxxxxxxx, xx xxxxx Xxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxx.
• Xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx Xxx xxx xxxxx: Xxxxxxxx Xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxx XxxxxxxxxxxXxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxx Xxxxxxx. Xxxxxx Xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx.
• Xxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxxxxxxxx, xx xxx Xxxxxxxxx xxx. xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxxx. Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Zeile 41: Übernachtungs- und Reisenebenkosten

Xx Xxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx.

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Xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx x xxx xxx xxxx xx XXX xx xxxxxxxxxxxxx.

Xxx xxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx x xxxxx xxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxx Xxxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxx xx xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxx xx xx x xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx.

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Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xx Xxxxxxxx:

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XXXXXXXXX: Xxxx xx xxxxxx Xxxxxxxxxxx xxxxxx Xxx xxxxx Xxxxxx xxxxxxxx xxxxx xxxx xxxxx xxxxx xxxxxxxxxx xxxxx xx. X. xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxx, Xxxxxxx, Xxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxxxxxxx Xxx xxx xxxxx Xxxxx xxx Xxx xxx xxx Xxxxx xxx Xxxxxxxx, xxx Xxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxx xxx Xxxxxxx xxx Xxxxx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx.

Zeile 42: Fortbildung, Fachliteratur

Xxxxxxxxxxx

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Zeile 43: Rechts- und Steuerberatung, Buchführung

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xx xxx Xxxxxxxxxx

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Zeile 44: Miete / Leasing für bewegliche Wirtschaftsgüter

Zeile 45: Beiträge, Gebühren, Abgaben, Versicherungen

Zeile 46: Werbekosten

Zeile 47-48: Schuldzinsen

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:

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Zeile 49: Gezahlte Vorsteuerbeträge

Xx Xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xx Xxxxxxxxx xxxxx Xxxxxxxxx.

Xxxxx xxx Xxxxxxxxxx, xxx xxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x,x x xxxx xx,x x xxxxxxxxxx, xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx x,x x xxxx xx,x x xxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxx xxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx Xxxxx xxx.

Zeile 50: An das Finanzamt gezahlte und ggf. verrechnete Umsatzsteuer

Xx Xxxxx xx xxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxx Xxx xx Xxxxx xxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx. Xxxxxxxxxx xxx xxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx.

Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx, xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx.

Xxxxx Xxx xxxxxxx Xxxxxxxx xxxxx, xxxxxxx Xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx.

Zeile 51: Bildung von Rücklagen und/oder Ausgleichsposten

Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xx, xxx Xxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx.

Zeile 52: Übrige Betriebsausgaben

Xxxxxx Xxx xxxx Xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xx Xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx:

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Zeile 53: Geschenke

Xx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x Xxx. x XXxXx.

Xx Xxxxx xx xxxx xx xx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxx: Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxx xxxxx xxxx xxx xx XXX xxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxx Xxxxxx xxx xx XXX xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxx xxx xx XXXxXxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx: Xxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxx xx XXX xxx Xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xx Xxxxx xx xxxxxxxxxxx.

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Zeile 54: Bewirtungskosten

Xx Xxxxx xx xxxx xx xx Xxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxx xxx xxxxxxx xxx "xxxxxxxxx xxxxxxxxxxxxx" Xxxxxx. Xxxx xxx xxxxxxxxx, xx xxxxxxx Xxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx:

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Zeile 55: Verpflegungsmehraufwendungen

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx.

Zeile 56: Aufwendungen für ein häusliches Arbeitszimmer

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx

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Zeile 57: Sonstige beschränkt abziehbare Betriebsausgaben

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Zeile 58: Gewerbesteuer

Xxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxx, xxx xxxx xxxx xxxxx, xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxx "xxxxx xxxxxxxxx" xx xxxxxxxxx.

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Zeile 59: Fahrzeug: Leasingkosten

Zeile 60: Fahrzeug: Steuern, Versicherungen, Mautgebühren

Zeile 61: Fahrzeug: Sonstige tatsächliche Fahrtkosten

Xx Xxxxx xx xxxxx Xxx xxx Xxxxxxxxxxxxxx xx, xxx Xxxxx xxxxxxxxxx xxxx

• xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxx xx xx xxxxxxx,
• xxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx XxxxxxxXxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxx,
• xxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxx, Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, x. X. Xxxx, Xxx, Xxxxxx.
• xxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxx.

XXXXXXX: Xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxx

Xxxxxx Xxx xx Xxxxx xx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx, xxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx: Xxxxxx Xxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxx, XxxX, XXX, Xxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx xxx. Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx, xxxx xxxx xxxx xxx Xxxxxx xxx xxxxx xxxxxxxx Xxxxx xxxxxxxx xxx xxxx xxxxx xxxxxxx Xxxxxxx, x. X. Xxxxxxxxxxxxxxx, xxxxxxxxxx xxxxx.

Xxxxxxxxx xxxxxxx xxxxxxx Xxx

• xxx Xxxxxxxxxxxxxxxx xxxxxxx XxxxxxxxXxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xx Xxxxx xx.
• xxx Xxxxxxxx xxxx XxxxXxxxxx, XxxxXxxxxxxxxxxxxx xxx Xxxx xx Xxxxx xx.
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• xxx Xxxxxxxxxxxx xx Xxxxx x.
  Xxx Xxxxxxxxxxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxx xxxxx xxx xxxxxxxx XxX xxxx xxx xxxxxxxxxx XxX xx Xxxxxxxx. Xxxxx xxxxxxxx xx x xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxx XxX xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxx: Xxx xxxxxxxxxx XxX xxxxxxxx xxxxxxxxxx xx,x x xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx. xx xxx xxxxxxxxx Xxxxxx xx,x x xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx.
• xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xx Xxxxx xx xxxx xxxx xxxxxxxxx, xxxxx xxx Xxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx.
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Xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx

Xxxxx Xxx xx Xxxxx xx xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx, xxx Xxx xxx Xxxxx xxxxxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxx xxxx Xxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxx xxx xxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xxxx xxx xxx xxxxxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxx. Xxxxxxxxxx Xxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxxxx Xxx xx Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx: Xxx Xxx Xxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxx.

Zeile 62: Fahrtkosten für nicht zum Betriebsvermögen gehörende Fahrzeuge

Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxx x,xx xxx xx xx xxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxxxx.

Zeile 63: Enthaltene Kosten für Wege zwischen Wohnung und Betriebsstätte

Xxxxx Xxx Xxxxx XxxxxxxxxXxx xxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxxx xxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx:

• Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxxxxx Xxx xx Xxxxx xx xx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx.
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1. Ermittlung des Kürzungsbetrages

Xxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxx xxxx, xxxxxx xxxxx xx, xxx Xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx xxxxx. Xxxx Xxxxxxxx xxxxxx xxx Xxxxxxx:

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• Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx.

(1) Kürzungsbetrag nach der Pauschalmethode

Xxxxx Xxx Xxxxx XxxxxxxxxXxx xx xxxx xxx xx x xxxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxx, xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxx xxxxx:

Xxxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxx Xxx xxxxxxxxxx xxxxxxxx xxx Xxxxx xx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

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(2) Kürzungsbetrag nach der Fahrtenbuchmethode

Xxxxx Xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx xXxxxx xx xxxx. XxX xx. Xxxxx xx xxx Xxxxxxxxxxxx xx. Xxxxx xxx.

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxx.

(3) Kürzungsbetrag mit dem Teilwert

Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxx xx x, xxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxx.

Xx xxx x xxXxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxx, xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx xxx x,xx x xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxxxxxxx xxxxxx.

(4) Ermittlung nach Kostendeckelung

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxx xxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx Xxxxx xx xxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxx:

Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx XxxxxxxxXxxxxxx xx,xx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxxx xxxxx XxxxxxxxxXxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX xxxxxxxx xxx Xxxxxxxxxxxx x.xxx XXX. Xxx Xxx xxxx xx xxx Xxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxx xXxxxxxxxxx xx xxx.

Zeile 64: Entfernungspauschale

Xxxxxxxxxxx xxx xxx Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx

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Xxx Xxxxxxxxxxxx xxx XxxxxxxxxXxx xxxxxx xx Xxxxx xx xx xxx xxxxxxxxxx Xxxxxx xxxxxxxx, xxx xxx xxxxx Xxxxxxx xxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx.

Zeile 65: Summe der Betriebsausgaben

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xx xxx Xxxxx xx.

4. Zeile 71-84: Ermittlung des Gewinns / Verlusts

Zeile 71: Summe der Betriebseinnahmen

Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xx.

Zeile 72: Summe der Betriebsausgaben

Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xx.

Zeile 73 ff.: Hinzurechnung der Investitionsabzugsbeträge nach § 7g Abs. 2 EStG

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxx xxx

Xxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx: Xxx xx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x xxx x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxx xx xxxxxx.

Xx xxxxxx xxxxxxxx Xxxxxxxxxx:

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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.

Zeile 76: Gewinnzuschlag nach § 6c i.V.m. § 6b Abs. 7 und 10 EStG 2006

Xxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx XXxX xx Xxxxx xx. Xxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxx xxxx xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxx xxxxxxxxx xxx, xxx Xxxxxxxxxxxxxx xxx x x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx xxxxxx xxx xx Xxx. x xxx xx XXxX xxxxx.

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Zeile 77: Investitionsabzugsbeträge nach § 7g Abs. 1 EStG

Xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx xx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx.xxx XXX, xxxxxx xxx xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx xx Xxx. x xxx x XXxXx. Xxxx xxxxxxx xx Xxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.

Zeile 78: Wechsel der Gewinnermittlungsart

Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxxxxx.

Xxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxx.

Zeilen 79 - 83: Beteiligungen an Personengesellschaften, Gewinnkorrekturen

Xx Xxxxx xx xxxx xxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x. X. Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx xx xxx Xxxxxx xx xxx xx xxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. xx xx XXxX xxxxxxxxxxx, xxxx xxx xxxx xx xxxxxx Xxxxx xxxxxxxx. xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx Xxxxx xx.xxxxxx

Xx Xxxxx xx: Xxxx xx x Xx. xx XXxX xxx xx xx XXxX xxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxx xx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xx xx Xxx. x XXxX xxx xx xx XXxX xxxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxxx. Xxx Xxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xx xxx Xxxxxx xxxXxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx. Xx xxx Xxxxxx xxxXxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xXxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx.

Xxx Xxxxx xx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxxxxxxx.xxxxxx

Zeile 84: Gewinn oder Verlust

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx:

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