Hätten Sie das gewusst? Wenn Sie ein neues Auto in einem anderen EU-Staat erwerben, müssen auch Sie als Privatperson in Deutschland eine Umsatzsteuererklärung abgeben und die fällige deutsche Umsatzsteuer bezahlen. Dafür aber ist der Kaufpreis im Herkunftsland umsatzsteuerfrei. Wenn Sie ein (fast) neues Auto ins EU-Ausland verkaufen, bekommen Sie die gezahlten Vorsteuern erstattet. Was Sie zu dieser sog. Fahrzeugeinzelbesteuerung wissen müssen, erfahren Sie hier.

1. Überblick: Das sind die Regeln bei Kauf eines Neufahrzeugs

Xxx Xxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxx XXxXxxxxxxxxxxxx xxx xxx xxx. "xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx" x xxx xxxx xxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx x xxxxxxxxx xxx xxxx x xxx xxx. "Xxxxxxxxxxxxxxxxxxxxxx". Xxx xxxxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxx xx xxx XXxXxxxx xxxxxxxxx xxxx, xx xxx xx xxx Xxxxxxxx xxxxxxxxx x xxx xxxx xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxx Xxxx xxxxxxxx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx, xxxxx xxxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx xxxxxxx XXxXxxxxx xxxxxx xxxxxxxx xx xxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxx xxx. xxx Xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxx xxx xxxxxx!

Xxxx Xxx xxxx Xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx, xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxx Xxx xx xxxxx xxxxxxx XXxXxxxxxxxxxxxx xxxxxxx xxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxx xx Xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxx Xxxxx xxxxxx xx Xxxxxxx xxxxxxx. Xx xxxx xxxx xxxx xxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx x"Xxxxxxxxx"x xxx Xxxxxxxxx xxx XxxxxxXXxXxxxxxx xxxx xx Xxxxxxxxxxx xx xxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxx Xxxxxxxxx, xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx XXxXx. Xxxxxx xxx xxxx xxxxx xxx xxxxx xxxxxxx XXxXxxxx xxxxxxxxx xxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxx xx xxx xxxxxx xxxxxx xxxxxx Xxxxx xx.

XXXXXXX: Xxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxxx xxxx xxxxxxx xx xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xx, xx xxx Xxxxxxxx xxx XXxXxxxxxxxxxx xxxxxx.

Xxxx Xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxx XXxXxxxxx xxxxxxxxx xxx. xxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxx.

Xxxx Xxxx xxx Xxxxxxxxxx xx xxxxx XxxxxxXXxXxxxx xxxxxxx xx xxxx xx xxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxx xx xxxxxxxxxx.

Xxxx Xxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx xxxx Xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xx xxxxxxxx.

2. Die Umsatzsteuerbesteuerung betrifft nur neue Fahrzeuge

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx "xxxx" Xxxxxxxxx. Xxxx xxxx xxx xxxxxxx xxx xxxxx xxxxxxxxx xxxx, xxx Xxx xxxx xxxxx:

Motorgetriebene Landfahrzeuge

Xx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxx, xxx. XxxxxxxXxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxx. xx.x Xxxx x XXxXXx.

"Xxx" xxx xxx Xxxxxxxx, xxxx xx Xxxxxxxxx xxx Xxxxxxx
x xxx Xxxxxxxx xxxxx xxxx xxx x.xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxxx
x xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxx x Xxxxxx xxxxxxxxxxxx.

Xxx "xxx" xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx, xxx xxxx Xxxxx xxx xxx, xxxx xxx xxxx Xxxxxxxxxxxx xxx x.xxx xx xxxxxxxx. Xxx xxx xxxxxxxxx xxx xxxx Xxxxxx xxxxx Xxxxx, xxx xxxxxxx xx.xxx xx xxxxxxxxxxxxx xxx.

Xxx xxx Xxxxxxxxxxx, xx xxx Xxxxxxxx "xxx" xxx, xxxxx xx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxx xx. Xx xxxxxx xx xxxxx Xxxxx, xxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxx Xxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxx xxxx Xxxxxx x xxxx Xxxxxxx xxx Xxxxxxxx x xxxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx.

Xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxx xxxxxxx Xxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxx xxxx xxxxx xxxxxxxxxx, xxx xxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxx xxxxxxxx xxx xxxxxxxx xxxx xXxxxxx. xx.x Xxxx x XXxXXx.

Wasserfahrzeuge

Xxxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxx, Xxxxx, Xxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxx xxx xxxx xxx x,x Xxxxxx xxx xx Xxx. x Xx. x xxx Xxx. x Xx. x XXxXx.

"Xxx" xxxx xxx Xxxxxxxxx, xxxx xx Xxxxxxxxx xxx Xxxxxxx
x xxx Xxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxx xxx xxxx
x xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxx x Xxxxxx xxxxxxxxxxxx.

Luftfahrzeuge

Xxxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx x.xxx Xxxxxxxxx xxx xx Xxx. x Xx. x xxx Xxx. x Xx. x XXxXx.

"Xxx" xxx xxx Xxxxxxxx, xxxx xx Xxxxxxxxx xxx Xxxxxxx
x xxx Xxxxxxxx xxxxx xxxxxxx xxx xx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxx
x xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxx x Xxxxxx xxxxxxxxxxxx.

3. Was Sie zur Fahrzeugeinzelbesteuerung wissen müssen

Xxxx xxxxx xxx xxxxx xxxxxxx XXxXxxxx xxxxxxxxx xxxx Xxxxxxxx xxxxxxx xxxx Xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x x.X.x. xx xx Xxx. xxx.

Wer unterliegt der Fahrzeugeinzelbesteuerung?

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx

  • Xxxxxxxxxxxxxx,
  • xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxx,
  • Xxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx.

Xxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxx Xxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xx xxxxxxxxxxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxx:

  • Xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX xxxxx Xxxxx xxx Xxxxxxxxxx, xxx xx xx XXxX xxxxxxxx.
  • Xxx xxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx, x. X. xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxx xxxx xxxxxx xxxxxxxx Xxxxxxx.

Bemessungsgrundlage

Xxx Xxxxx xxx Xxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxx xxx xx Xxx. x XXxXx. Xxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxx x xxxxxx xxxx Xxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxx, x. X. xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx. Xxxxxx xxxx Xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxx xxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxx XxxxxXxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx, xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx, x. X. xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx Xxx. x Xxxx x XXxXx. Xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx.

Steuersatz

Xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xx x.

Steuererklärung und Nachweise

Xxxx xxxxx xxxxxxxxx xxxx Xxxxxxxx xxx xxxxx xxxxxxx XXxXxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. xx XXxXx:

  • Xxx Xxxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xXxxxxxxx XXx x Xx.
  • Xx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxxx xx xxxxxxxxx.
  • Xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx.
  • Xxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx.
  • Xxx xxx Xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxx xx Xxxx xxxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx.

Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx.

XXXXXXX: XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxx xxx xxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxX xxxxxxxxxxxxxxx:xxxx. Xxxx xxxxxxx Xxx xxx xxxx Xxxxxxxx xxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Erklärungs- und Zahlungsfrist

Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxx xxx xx Xxxxx xxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx xxx xx Xxx. xx XXxXx. Xxxxxxxxx xxx xxxxxxxx Xxxxx xxxx xxxx xxx Xxxxxx xxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx.

Zuständiges Finanzamt

Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx, xx xxxxxx Xxxxxx xxx Xxxxxxxx xxxxxx Xxxxxxxx xxx xxx xx Xxx. x XXx.

XXXXXXX:
Xxxx xxxxxx Xxx xxx Xxxxxxxxx xxx xxxx Xxx xxxxxxxxxxxx Xxxxxxxxxxx.

Sicherung der Besteuerung

Xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx XxxxXxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx, xxx xx xxxxx xxxxxxx XXxXxxxx xxxxxxxx xxxxxx, xxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx Xxx. xx XXxXx.

Xxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx XxxxXxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xx xxxxxx:

  • Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx,
  • Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx,
  • Xxx xxx Xxxxxxxxx,
  • Xxx xxx xxxxxx Xxxxxxxxxxxxxx,
  • Xxxxxxxxxxxxxx xx Xxx xxx Xxxxxxxxx,
  • Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx,
  • Xxxxxxxxxxxxxxxx.

Nichterfüllung der steuerlichen Pflichten

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx, x. X. Xxxxxxxxxx, xxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx.

Xxxx xxx xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx x x xxx xxxxxxxxxxxxxxx Xxxxxxx xx.

Xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. x xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx x xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx.

Zum Hintergrund der Fahrzeugeinzelbesteuerung

Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxx XX x xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx.

Xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx. Xxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxxxxxxxxx xxx xxxx xxxxxx, xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xx xxxxxxxxx.

4. Verkauf von neuen Fahrzeugen in das EU-Ausland

Xx xxxx xx xx XXxX xxxxx Xxxxxx xxxxx xxxxx Xxxxxxxxx xxx xxx XXxXxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxx xx xxxxx XXxXxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx:

  • Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxxx Xxxxxxxx.
  • Xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxxxx xxx, xxxx xx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx.

Xxxx xxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxx XXxXxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxx. Xx xxxxx xx xx xx Xxx. x Xx. x Xxxxxx. x XXxX xxx xxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXXx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx, xx xxx Xxxxxxxx xxxxxxxxx xxxxxxx xxxx, x.x. xx Xxxxxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxx X xx Xxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxx xxx Xxxxx xxx xx.xxx XXX xxxx. xx x XXx x x.xxx XXX, xxxxxxxxx xxxx xxxx xx.xxx XXX. Xxxx xxxxx Xxxxx xxxxxxxx xx xxx Xxxxxxxx xxxxxx xx xxxx Xxxxxxxxxxxx xx Xxxxxxx.
Xxx xxxxxxxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxx xx Xxxxxxx Xxxxxxx xxxxxx, xx xx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.
Xx xxxx xx xxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xx xxx Xxxx xxxxxxxx, xxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xx xxxxxxxxx. Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.
Xxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxx, xxx xxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx X xxx Xxxxxxxx xxx xxxx xx.xxx XXX xx xxx Xxxxxxx xxxxxx, xxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxx xx.xxx XXX, xxxx x.xxx XXX. Xx xxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xx Xxxxx xxx xxx XXX. Xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxxxxxxx Xxxx xx Xxxxxx xxxxxxxxxx xxx. Xxxxxx X xxx Xxxx xxx Xxxxxx xxxx xx.xxx XXX xxxxxxxxxxx, xxxxxxxx xx xxx xxx xxxxxxxxx x.xxx XXX xxxxxxxxx.

Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx "xxxxxxxx" Xxxxxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx "XxxxxxxxxxxxxXxxxxxxxxxxx" xxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxx. Xxxxx xxxxxxxx xx xxxxxx xxxxxxxxxxxx Xxxxxx xXxxxxxxxx xxxxx Xxxx xxx xxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxx xx xxxx Xxxx xxx Xxxxxx xxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxxxx. Xxxxxxxxxx xxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxx. Xxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxx, xx xxxxx Xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

XXX xx x.x.xxxx: Xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxx xxxxxXxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx XXxXxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxx x.x.xxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxx xx Xxxxxxxx xxx XXxXxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx Xxx xxxxxxxxxxx xxxxx Xxxxx x.

5. Die neue Fahrzeuglieferungs-Meldepflichtverordnung ab 1.7.2010

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxx xxx xxxxx Xxxxxxxxxx xx XXxXxxxxxx xxxx. xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx XXxXxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxx XXxXxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxx.

Xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xx x.x.xxxx xxxx xxxx XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx x XxxXxxxxXxxxX xxxxx Xxxx, xxx xxxxxx xxxxxxxxxxxx xx!!x.

  • Xxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxx xx Xxxxxxxx xx xxxxxxx XXxXxxxxxxxxxxxxxx xxxx. xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx XXxXxxxxxx xxxxxxxxx.
  • Xxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xx x XXxX xxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX. Xxx xxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxx xxx XXxXxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx.
  • Xxxxxxx xxxx Xxxxxxxxxxx xx xxx Xxxx xxxxxxxx, xxx xxxxxxx XXxXxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxx xxxx xxx XXxXxxxx xxxxxx xxxxxxxxx, xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx XXxXxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.

Was ist zu melden?

Xx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xx XXxXxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx.

Xxx xxxx Xxxxxxxxx xxxxxx xxxxxxxx xx xx XXxXx:

  • Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxxx xxx xx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxxx xxx x,x Xxxxxxxx, xxx xxxxx xxxx xxx x.xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxx x Xxxxxx xxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxx xxxx xxx x,x Xxxxxx, xxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxx x Xxxxxx xxxxxxxxxxxx.
  • Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx x.xxx Xxxxxxxxx, xxx xxxxx xxxxxxx xxx xx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxx x Xxxxxx xxxxxxxxxxxx.

XXXXXXXXX: Xx xxxxxx xxxx xxx "xxxx" Xxxxxxxxx. Xxx "xxx" xxxx xxx Xxxxxxxx, xxxx xx xx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx x.xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxx x Xxxxxx xxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxxx, xxx xxxx Xxxxx xxx xxx, xxxx xxx xxxx Xxxxxxxxxxxx xxx x.xxx xx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx "xxx". Xxx xxxxxxx xxxx xx Xxxxx xxxxx xxxx Xxxxxx xxxxx Xxxxx, xxx xxxxxxx xx.xxx xx xxxxxxxxxxxxx xxx.

Xx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx XXX, XXX, Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx, Xxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxx xxxxxxx Xxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxx xxxx xxxxx xxxxxxxxxx, xxx xxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxx xxxxxxxx xxx xxxxxxxx xxxx.

Wie sind die Meldungen abzugeben

Xxxxxxxxxxx xxxxxxx xx x XXxX xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxx x xxx xxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxx xxxxxxxxxxxx xxxx xx Xxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxx Xxxxxxx xxx xx xxxxxxxx xxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxx xxxxxxx xxx. Xxxx Xxxxxxxxxxx, xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxx. Xxx Xxxxxxx xxxxxx Xxx xx Xxxxxxxxxxxxxx xxx "XxxxxxxxxxxxxXxxxxxxxxxxx" xx Xxxxx xxxxx xxx xx xxxxx xx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xx Xxxxx xx xxx xx xxx "Xxxxxx XX" xx Xxxxx xxxxx xxxxxx.

Xxxx xxxx xxxxx xx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxx Xx Xxxxxxx xx, xxxx xxx XxxXxxxxXxxxX xxxxx xxxx xx xxx. Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxx.

XXXXXXX:
Xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxx XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxx
x xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx.
Xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxx xxxxx xxx XxxxxxXxxxxxxXxxxxx.

Was ist zu melden?

Xxx Xxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxxx Xxxxxxx xxxxxxxxx:

  • xxx Xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx,
  • xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xx x XXxX xxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx,
  • xxx Xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx,
  • xxx Xxxxx xxx Xxxxxxxx,
  • xxx Xxxxxxxxxxxxxxxxxxxxxxxx,
  • xxx Xxxxxxx xXxxxxxxxxx,
  • xxx Xxx xxx Xxxxxxxxx xXxxxx, Xxxxxxx xxxx Xxxxxxxxxxxxx,
  • xxx Xxxxxxxxxxxxxxxxxx,
  • xxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx,
  • xxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxx, xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx,
  • xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxx xxxxx xx Xxx xxx Xxxxxxxxx xxxxx Xxxx xxxxxx,
  • xxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxXxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx XxxxxxxxXxxxxxxxxxxxxxxxXxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx.

XXXXXXX: Xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxx xxxxx, xxxxx xxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxx xxx xxxxx Xxxxxxxxx xxx xx x.xxx XXX xxxxxxxx xxxxxx xxx x xxx Xxxxxxxxxx x.X.x. xx xxx Xxx. x Xx. x xxx Xxx. x XXxXx.

XXXXXXX:
Xxxx xxxxxx Xxx xxxxxxx Xxxxxxxxxxxxx:
x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx.
x XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx.

6. Vergünstigung für Mitarbeiter der Europäischen Zentralbank

Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xXXXx xxxx xxxxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxxxx xXXXxXxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, XXXx. xxxx XX X. xxxxx. Xxx Xxxxx xxx, xx Xxxxxxxxxxx xxx XXX, xxx xxxxx Xxxxxxxx xxx xxx XXxXxxxxxx xx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx,

  • xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxx xxxxxxx, xxxx xxx xx Xxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx,
  • xxx. xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx XXxX xx Xxxxxxxx xxxxxx xxxxxxx.

Xxxxxx xxxx Xxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx x XxxxXx xxx:

x. Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx

Xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxxxx XXxXxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx xxxxxxx XXxXxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxx XXxXxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxx, xx xx xxx xx xx Xxx. xx XXxXx. Xxxxx xxx xx xxxxxxxxxxxxx, xx xxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxx xx xxx xxxxxxx XXxXxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxx xx xxxx xxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxx xxxxx Xxxxxxxx x.X. xxx xx xx Xxx. x XXxX, xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xx xx Xxx. x XXxX xxxxxxx.

x. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xx Xx. x XXxX

Xxxx xx xx Xx. x XXxX xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx.

x.x XXXxXxxxxxxxxxxx

Xxxx Xxx. xx Xxxx x xxx XXXxXxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx XXX xxx xxx xx xxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx". Xxxx x xxx Xxxxxxx xx xxxxxx: xXxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx, xxxx xxx xxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxx." Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxx xxx xxxxxx Xxxxxxx xxxx xxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX: Xxx XXX xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxxx xx xx Xx. x XXxX xx Xxxxxxxxxx xxx Xxx. xx xxx XXXxXxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxx, xxxx xxxx xxx xxxx Xxxxxxxx xxx xxx xXxxxxxx" xxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xXxxxxxx" xxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxx xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxx xxxx xxxxxxxxx xxx xxx xXxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxx xxxxxxx xxxxx xxxx, xxxxx xxxx xxxx xXxxxxxx" xxx xxx Xxxxxxxxxxxxxxxxxxx.

x.x Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx

Xxxxx xxx Xxx xxxx xx Xxxxxx xxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx XXX xx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx.

Xxxxxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxx xx xxx xxx Xxxxxxxxxxxx xx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx, x.x. xxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxx xxxxxx xxx.

Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx xxxx, xxxx xxx Xxxxxx xx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxx, xx xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxx, xxx xxxxxxxx, xx xxxx Xxxxxxxxxxxxxxx xxxx Xxx. xxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xx Xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxx xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx.