Gewinnermittlung durch Einnahmen-Überschussrechnung
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Xxxxxx Xxx Xxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx "Xxxxxx XxxX" xxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx xxx XXx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx "Xxxxxx XxxX" xxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxXx xx.
Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx:
Sonderregelung für Fotovoltaikanlagen
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx
1. Allgemeines
Zeile 3: Steuernummer
Xx Xxxxx x xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxx xxx, xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx XXxXx. Xxxxx Xxx xxxxxxx Xxxxxxxxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx.
Zeile 4: Abweichendes Wirtschaftsjahr
Xx Xxxxx x xxx Xxxxxxxxx xxxxxx Xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx.
Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxx xxx Xxxx xxx xx XXxXx.
Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx.
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Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxx. Xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXXx. Xxxx xxx xxxx xxxxxxxx, xxxx
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Zeilen 5-8: Art des Betriebes, Einkunftsart, Betriebsinhaber
Xx Xxxxx x xxx Xxxxxxxxx xxxxx Xxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxx Xxxxxxx xxxx Xxxx Xxxxxxxxxx xx, x.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxx Xxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxx "Xxxxxx XxxX" xxxxxxx. Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxx.
Xxxxx Xxx xx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxx, xx Xxx, Xxx Xxxxxxxx xxx. Xxxxxxxxxxxxx xxxx Xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx. Xxxx Xxx xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxx Xxxxxxxxxxxxxxx, xxxxxxx Xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxxx xx Xxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxx.
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Zeile 9: Veräußerung oder Aufgabe des Betriebes
Xx Xxxxx x xxxxxx Xxx xxx Xxxxxx "x" xxx, xxxx Xxx xx Xxxxx xxxx Xxxxx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxx.
Zeile 10: Entnahme oder Veräußerung von Grundstücken
Xx Xxxxx xx xxxxx Xxx xx, xx Xxx xx Xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxx.
2. Zeile 11-22: Betriebseinnahmen
Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx x xxxx xxxx Xxxxxxxxxxxx x xxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx xx Xxxxx xx xxxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxx xx xx XXxX xxxxx Xxxxxxxxxxxx xxxxxxxxx: Xxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx.
Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xx xxx Xxxx xxxxxxxxx, xx xxx xxx Xxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxx Xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx, xxxx Xxx xxxxx xx xxxxx Xxxxxxxx xxx xx Xxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx.
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Xx Xxxxx xx xxxxxxx Xxx xxxx xxx xxxxxxxxxx XxxxxxxXxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xx xxxxx xxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxxxxx XxxxxxxXxxxxx xxxxxxx Xxx xx xxx Xxxxx xx xxxxxxxxx. Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxxxx Xxx xxx Xxxxxx XxxxxxxXxxxxx xxxxxxxxxx.
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Zeile 11: Betriebseinnahmen von Kleinunternehmern
Xxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx. Xxxxx Xxx xxx Xxxx xxxxxxxxxxxxxx Xxxxxxxx xx, xxxxx xxxxxx "xxxxxxx" Xxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx XxxxxxxxxXxx. Xx xxx Xxxxxx xxxxx xxxxxxx Xxx xxxxx Xxxxxxx xx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxx, xxxxxxx xxxx xxx Xxxxxx xxxxx xxxx. Xxxxxxxxxxx xxxx xxxxxxx Xxx xxx xx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx.
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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 Xxxxxxxxxxxxx xxxxxxx. Xxxxx Xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxxxx Xxx Xxxx Xxxxxxxx xx Xxxxx xxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xx, xxx xxxxxxxx Xxxxxxxxx xx Xxxxx xx xxx xxx xx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xx xxx.
Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxx
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- Xxxx xxxx Xxx x.X. Xxxxxxxxxx xxx Xxxxxx, xxxxxxxxxxxx xxx XxxxxxxXxxxxxx, xx Xxxxxxxx xxxxxx, xxxxxxx xx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xxx XXxX. Xxx xxxx xxx xxxxxxxxx.
- Xxx Xxxxx xxx xxxxxxxxxx "XxxxxxxxxxxxxXxxxxx" xxxx xxxxxxxxx xxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.
Xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX, xxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxx xxx xxxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx:
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- Xxxx Xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.
Zeile 12: Kleinunternehmer: Umsätze gemäß § 19 Abs. 3 Nr. 1 und 2 UStG
Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx x xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x xxx x XXxXx. Xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxxx xxxxxxxxx xx Xxxxx xx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxx. xxxxxx xxxxxxxxxxxx Xxxxxxxx.
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Zeile 13: Land- und Forstwirte: Betriebseinnahmen nach Durchschnittssätzen
Xxx Xxxxx xx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx, xxxxx Xxxxxxxx xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx xxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx x,x x xxxx xx,x x xxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx x,x x xxxx xx,x x. Xxx xxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx XXxXx. Xxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxxx xxx, xxxxxx xxx Xxxxxxxx xx Xxxxxxxx xxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxx xxx.
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Zeile 14: Betriebseinnahmen zum allgemeinen oder ermäßigten Umsatzsteuersatz
Xxxxxx Xxx xx Xxxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx, xxxxxxxxxxxxx, xx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xx Xxxxx xx xxxxxxxxx.
Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, x.X. xxxxx XxxxxxxxxXxx, xxxxxxxx xx xxx Xxxxxxx.
XXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxxxx xx xx xx Xxx. x XXxX xxxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxx.
Zeile 15: Betriebseinnahmen, die umsatzsteuerfrei oder nicht umsatzsteuerbar sind
Xx Xxxxx xx xxxx xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xx xx x XXxX xxxxxxxxxxx xxxx:
- Xxxxxxxxxxxxxxxx xxxx xx x XXxX xxxx xxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx.
- Xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx.
Zeile 15: Betriebseinnahmen mit umgekehrter Steuerschuldnerschaft (§ 13b UStG)
Xxxxxxxxx xx Xxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx XXxXx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxxxxxx xxxx xxxxx xx Xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx:
- Xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxxxxxxx
- Xxxxxxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx,
- Xxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx,
- xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx,
- Xxxxxxxxx xxx xxx xxxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxx xxx Xxxxx xxxx Xxxxxxxxx xXxxxxxxxx.
- Xxxxxxxxxxxxx, xxx Xxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxx, xxxx xxxxxx Xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxx xxxxxxxx.
Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx
- Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxx xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx.
- Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.
Xxxx xxxx Xxx x.X. Xxxxxxxxxx xxx Xxxxxx, xxxxxxxxxxxx xxx XxxxxxxXxxxxxx, xx Xxxxxxxx xxxxxx, xxxxxxx xx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xxx XXxX. Xxx xxxx xxx xxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxx "XxxxxxxxxxxxxXxxxxx" xxxx xxxxxxxxx xxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.
Zeile 16: Vereinnahmte Umsatzsteuer sowie USt auf unentgeltliche Wertabgaben
Xx Xxxxx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx Xxx xxx. xx xxxx xxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx.
(1) Die vereinnahmte Umsatzsteuer
Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx x x xxxx xx x xxxxxxxx xxxx. xXxxxxxxxxxxxxxx xxxx xx xxxx xxxx "Xxxxxxxxxxx" xxx xxx Xxxx xxxx, xxx xx x. Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x x xxx. xx x xxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxx xx Xxxxx xx xxxxxxxxx. Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, x.X. Xxxxxxx xxxxx XxxxxxxxxXxx. Xxx Xxxxxxxxxxxx xxxx xx Xxxxx xx xxxxxxxxx.
Xxxxx xxxx xxxxxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxx xxxxxxxx xxxxx, xxxx xxxx xxxxx xxxxxxx xxxxx.
Xxxxxxxxxxxx, xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxx xxxx, xxxxxxx xxxxxxxxx xx Xxxxx xx xxxxxxx.
(2) Umsatzsteuer auf unentgeltliche Wertabgaben
Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxxxx xxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx. Xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx
xxx x Xxx. xx XXxXx.
Xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxx:
- xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, x.X. XxxxxxxxxXxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxxx xxx Xxxxx xxx.
- Xxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxx xxx.
- Xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx.
- Xxxxxxx Xxxxxxx xxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxx.
- Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxx xxx.
- Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xx xxxx xxxxx xx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxx xx Xxxx xxxxxxx xxx Xxxxx xxx.
- Xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, x.X. Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxx Xxxxxx xxx Xxxxx xxx
- Xxxxxxxx xxx Xxxx xxxxx xxxx xxxxx xxx xxx Xxxxxx xxx xxx xxx x xxxxxx xxx xxxx, xxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx x xx xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx XXxxxxxx.
XXXXXXXXX: Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx, x.X. Xxx, xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxxxx. Xxxxx Xxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxx, xxxxxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xx xxxxxx.
Zeile 17: Vom Finanzamt erstattete und ggf. verrechnete Umsatzsteuer
Xx Xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxx Xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xx Xxxxx xx xxxxxxx.
Zeile 18: Veräußerung oder Entnahme von Anlagevermögen
Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, x.X. XxxxxxxxxXxx, Xxxxxxxx xxxx Xxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxx xxxx Xxxxxxxxxxxx xxx. Xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxx xx. Xxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xx.
XXXXXXX: Xxxxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx, xxx xxxx xxx "Xxxxxx, xxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx" xxx x Xxx. x Xx. x XXxXx. Xxxxx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx.
Xxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxxxx xxxxxx:
- Xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxx, xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx, x.X. xxx Xxxx xxx Xxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx.
- Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx x Xxx. xx Xx. x XXxXx.
Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxxxxx xxxxxx XxxxxxxxxXxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxx xx.xxx XXX, xxx Xxxxxxxxxxxx xx.xxx XXX.
Xxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxx |
xxxxxx x.xxx XXX xxxxxx |
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Xxxxx xx x Xxxxxxxxxxxxxxxxx Xxxxx xx x Xxxxxxxxxxxxxxxxx Xxxxx xx x Xxxxxxxxxxxxxxxx |
Xxxxxxxxxxxxxxxxxxxx |
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x x.xxx XXX |
xxxxxx |
Zeile 19: Private Kfz-Nutzung
Xxxx xxxxxxx Xxx Xxxxxxx xxxxxx, xxxx Xxx xxx Xxxxxxxx, xxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxx. Xxx Xxxxxxx xx Xxxxx xx xxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxx xxxxx.
Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxXxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx
x Xxxxxxx Xxx XxxxxxxxxXxx: Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxx
x Xxxxxxxx Xxx XxxxxxxxxXxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx
1. Allgemeines
Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx
- xxxx xxx xx x, xxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx.
- xxxxxxxx xx xxx xx x, xxxxxxx Xxx xxxxxxx, xx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
- xxxxxxx xxx xx x, xx xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx.
Xxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxx Xxx xxxxxxxxxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xx, xx xxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxx Xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx Xxxxxxx xxxxxxx xxxxxx xxxx Xxxxxxxxx:
- Xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxx xxx. Xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxx xxx.
- Xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxx xxx. Xx Xxxxxxxx xxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxx.
2. Ermittlung des privaten Nutzungswerts
Xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxx xxxx xxxxxxxxx xxxxxx
- xxxx xxx Xxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xx x xxxxxxxx xxx.
- xxxx xxx Xxxxxxxxxxxxxxxxxx xxx.
- xxx xxx Xxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx x xxxxxxxx xxx.
- Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx.
(1) Pauschalmethode bei betrieblicher Nutzung von mehr als 50 %
Xxx xxx. x xxXxxxxxxxxxxxxxx xxx xxxx xxxx xxx xxxx xxxxxxxxx xxxx Xxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xx xxxx xxx xx x xxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxx Xxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxxxx xxxxxx Xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx, xxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx. Xxx Xxxxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.
Xxxxxxxx:
Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx XxxxxxxxxXxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx.xxx XXX.
Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx: x x xxx xx.xxx XXX x xx Xxxxxx x x.xxx XXX xx Xxxx.
XXXXXXXXX: Xxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxxxxx, xxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxxxxxxx: Xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx x Xxx. xx Xx. x XXxXx. Xx xxxx xxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx, x. X. XxxxXxxxxx xxx XxxxXxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xx x xxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.
Xxxxxxxx:
Xxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx: x x xxx xx.xxx XXX x xx Xxxxxx x Xxxxx xxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xx x |
xxxxxx x.xxx,xx XXX xxxxxx .x. xxx,xx XXX |
xxxxxx xxxxxxx.xxx,xx XXX xxxxxx |
Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxx: xx x xxx Xxxxxxxxxxxxxxxxxxx |
x x.xxx,xx XXX xxx,xx XXX |
xxxxxx x xxx,xx XXX |
Xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx |
xxxxxx |
x x.xxx,xx XXX |
Xxxxx xxxxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx .
(2) Fahrtenbuchmethode
Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxx xxx XxxxxxxxxXxx, xxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx, xxxxxxx Xxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xx xx.
Xxxxxxxx Xxxxxxxxxxxxxx x Xxxxxx xxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxx : Xxxxxxxxxxxxxxxxxx x xxx
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Xxxxxxxx:
Xxx xxx XxxxxxxxxXxx xxxxxx Xxx xx Xxxx xx.xxx Xxxxxxxxx, xxxxx xx. Xxxxxxxxxxx xx.xxx xx xxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx x.xxx XXX xxxxx Xxxxxxxxxxxxx xx Xxxx.
Xxx Xxxxxxxxxxxx xxxxxxxx: xx.xxx xx : xx.xxx xx x xxx x xx x
Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx: xx x xxx x.xxx XXX x x.xxx XXX.
Xxxxxxxxxxxx: Xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx x Xxx. xx Xx. x XXxXx. Xxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx, xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.
XXXXXXXXX: Xxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxx, xxx XxxxXxxxxxxxxxxx, XxxxXxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, XXXXxXxxxxxx xxxxx xx Xxxxxxx xxxxxxxxxxx Xxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, x.X. xxx Xxxx xxx Xxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx
Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxxxxxxx xxxxx XXxx Xxxxxxxx Xxxxxxxxxxxxxx xx. Xxxxxxxxxxx: xx x x x.xxx XXX Xxxxx xxx Xxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx |
x.xxx XXX xxxxxx .x. x.xxx XXX |
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Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx Xxxxxxxxxxxxxx xx. Xxxxxxxxxxx |
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Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxx: xx x xxx Xxxxxxxxxxxxxxxxxxx |
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Xxxxx xxxxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx .
(3) Teilwert bei betrieblicher Nutzung von bis zu 50 %
Xxxx xxx Xxxxxxxx xx xxxxxxx xx x xxx xxxx xxx xx x xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxx xxx xxx xxx. Xxxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXx.
Xxx xxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx. xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxx xx Xxxxx xx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xx xxx.
Xxxxxxxx Xxxxxxxxxxxxxx x Xxxxxx xxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxx : Xxxxxxxxxxxxxxxxxx x xxx
Xx xxxxxxxxx Xxx xxx Xxxxxxxx:
- Xxxxxxxxx xxxxxxx Xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, x.X. Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, XxxxXxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.
- Xxxx xxxxxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx.
- Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx. Xxx xx xxxxxxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxx xxx, xxx xx xxxxxxxxxx xxx.
- 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. Xx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
(4) Kostendeckelung bei der Pauschalmethode
Xxx Xxxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx xxx xxxxx xxxxx XxX xxxx xxxxxxxxxx xxx, xxxx xx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxx xxx. Xx xxxxxx Xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxx xxx.
- Xx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxxxx xxxxxx, xxx Xxxxxxxxxxxx xxx. Xxxxx xxx xxx xxx Xxxxxxxxxxxx xxx. Xxxxx xxx.
- Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxx xxxxx Xxxxx xxxxxxxx xx.
- Xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.
Xxxxxxxx:
Xxxx xxxxx XxxxxxxxxXxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxxxx XXx.x xxxx Xxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxxx. Xxx Xxx xxxxx xx xxx Xxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xXxxxxxxxxx xx xxx xxxxxxx.
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x. Xxxxxxxxxxxx xxxx Xxxxxxx XxxxxxxxXxxxxxx: x,xx x x xx.xxx XXX x xx xx x xx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxx xxx |
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Xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxx x xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx XxxxxxxxXxxxxxx xXxxxx xxx xxx Xxxx x xx xx x x,xx XXX x xxx Xxxx x xx xx x x,xx XXX x |
x x.xxx XXX x.xxx XXX xxxxxx .x. x.xxx XXX .x. xxx XXX |
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- Xxxxxxxxx xxxxxx Xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xx, xxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx. Xxx xxxx Xxxxxxxxxxxxxx, xxx XxxxXxxxxxxxxxxx, XxxxXxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, XXXXxXxxxxxx xxxxx xx Xxxxxxx xxxxxxxxxxx Xxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, x.X. xxx Xxxx xxx Xxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx. xxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
- Xxxx xxxxxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxx Xxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx, xxxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xx x xxxxxxxx. Xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxx xxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx.
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Xxxxxxxx:
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Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx |
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Xxxxx xxxxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx .
Zeile 20: Sonstige Sach-, Nutzungs- und Leistungsentnahmen
Xx Xxxxx xx xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx Xxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, x.X. Xxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxx, xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xx xxxxxxx xxxx xxxxxxx xx xxx. xxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.
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Xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.
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1. Private Telefonnutzung
Xxxx Xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxx, xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxx xxx.
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2. Sachentnahmen
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3. Sonstige Nutzungs- und Leistungsentnahmen
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Zeile 21: Auflösung von Rücklagen und/oder Ansparabschreibungen
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Zeile 22: Summe der Betriebseinnahmen
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