Es gab einmal einige Staaten, die noch so etwas wie ein Bankgeheimnis hatten und dem deutschen Fiskus nicht die gewünschten Auskünfte in Steuersachen erteilten. So blieben dem Fiskus gar manche Euros bei ausländischen Banken verborgen und damit auch die entsprechenden Kapitalerträge in der Steuererklärung .... Dieses schöne Märchen hat ganz wesentlich der deutsche Finanzminister Steinbrück beendet. Er hatte den sog. Steueroasen den Kampf angesagt und diesen Kampf letztlich beim Weltfinanzgipfel der G 20-Staaten in London im April 2009 gewonnen. Trotzdem baut er mit dem "Steuerhinterziehungsbekämpfungsgesetz" vom 29.7.2009 noch zusätzlich eine gewaltige Drohkulisse auf und führt verschärfte Prüfungs- und Aufbewahrungspflichten für wohlhabende Steuerzahler ein.

"Xxx xxx xxxx xxxxxxxx xxxxxxxxxxx,

xxxxxxx Xxx xx xxx Xxxxx xxxxxxxx xxx xxxx Xxxxx Xxxxxxxxxxxxxxxxxxx."

xXxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, xxxxx

1. Vorab: Wo bei der Steuerhinterziehungsbekämpfung angesetzt wird

Xx xxxx xxxx Xxxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXx xxxx xxxx xxx XXX xxxxxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxx XXXXxXxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxx. Xxxxx "xxxxxx" xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxx xx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx Xxxx Xxxxxxxxxxx.

Xxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx XXXXxXxxxxxxx xxxxxxxxxxxxxx.

XXXXXXX: Xxxxxxxxxxxxx xxxxxxx xxx Xxxx "Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx" xxx xxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx "xxxxxxxxxxx" Xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxx xxxxx xxxx xxxxxxx xxxx. Xxx xxxx xxx xxxxx xxxx, xxxx xx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxx xxx "xxxxxxxxxx" xxxxxxxxxxxx xxx xxxxxxxx xxxxxx.

Xxx xxxxxxxx Xxxxx xxxx xxxxxx: Xxx xxxxxxxxxx xxxxxx Xxxxxxx xx xxx XXXXxXxxxxxxxxxxxxxx xxx xxxxx

  • Xxx XXXX xXxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxxx xxxxxxx xx xxxx xxxxx xx xxxxxxxxxxx Xxxxx xxxx xx xxx xxxxxxxxx Xxxxxx. Xx xxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx.
  • Xxxxxxx xx xxx XXXXxXxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx. Xxxx xxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx.

xXxxxxxx xx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxx xxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx XXXXxXxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxx.

  • Xxxxxxx xx xxxxx xx Xxxx xxxx xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxx x xxx x xxxxxxxx. Xxxxx xxxxxxx xxxx, xxxx xxx Xxxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx, xxxx xx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xXxxxxxxxx xx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xXxxxxxxxx xx.
  • Xxxxxxx xxxxx xxx XXXXxXxxxxxx Xxxxxxx, Xxxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxx. Xx xxx xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx Xxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxx xxx, xxx Xxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxx Xxxxxxx xxxxx xxxxxx xx Xxxxx xxxx xxx XXXX xxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxx xx Xxxxxxx xx xxxxxxxxxxxxxxx xxxxx.

Xxx xxx Xxxxxxx xx xxx XXXXxXxxxxxxxxxxxxxx xxx xxxx

Xxxxxxxxxxxxxxxxxxxxx

  1. Xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx Xxxxxxx xxxxx Xxx xxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx xxxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx x xxx x xxxxx xxxxxxxxxxxxxx.
  2. Xxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx x xxxxxxxx xxx, xxxx xxxxxx xxxxxx xx xxxxxx xxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx, xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxxxxx x xxxxxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxxx. Xxxxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxx xxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx.
  3. Xxx Xxxxxxxx x xxx x xxxx xxxxx xx xxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx,
    xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx
    xx Xxxxxxxxxxxxx xx xxxxxxxx, xxx xxxx xxx Xxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxxx
    xx Xxxxxxxxxxxxx xx xxxxxxxx, xxx xxx Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxx xxxxxx xxxxxxxxxxxxx.
  4. Xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx, xxxx xxxx xx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxx xxxx xxxx xxxxx xx xxxxxxxxxx, xxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xx xxxx xxxxxxx Xxxxxxxxx xx xxxxx xxx.
  5. Xxxxxx x xxx xxxxx xx xxxxxxxxxx, xxx xxxxxxx xx xxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx xxxx xx Xxxxxx xxxxx Xxxx, xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxxx

Xxxxxxxxxxx xxxx xx xxx, xxxx xx Xxxxxxxxxxxxx xxxx.
Xxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxx.

Xxx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx

Xxx xx Xxxxxx xxx Xxxxxx xxxx xxx xx xxxxxxx Xxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx XXXXxXxxxxxxx xxxxxxxxxxxxx. Xxxxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx XxxxXxxxxxx xx Xxxxxx xx Xxxxx xxxx xxx xxxx "Xxxxxxxx Xxxxx" xxxxxxx xxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxx. Xxx xxxxx xx: Xxxx xxxxxx xxxxxxx xxxx xxxxxxxxxx "Xxxxxxxxxxx" xxx.

Xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxx XXXX xxxx xxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xXX xxx x.x.xxxxx:

  • Xxx xxx "Xxxxxxxxx Xxxxx" xxxxxxx xx Xxxxxxx xxxx x Xxxxxxx: Xxxxx Xxxx, Xxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxx. Xxx x Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxx xxx xxx Xxxxx xxxxxxxxx, xxxx xxx xxxxxxxx xxxxx, xxxx xxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxxx xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xx xxxxxxxxxxxx.
  • Xx xxxxx "Xxxxxx Xxxxx" xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx xxxxx. Xxxxx xxxxxxx xx xxxx xx xxxxxxxxx xx Xxxxxxx, x.x. Xxxxxxxxx, Xxxxxxx, xxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxx, Xxxxxx, Xxx Xxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxx Xxxxxxxx, XxxxxxxXxxxxx. Xx xxx xxxxxx Xxxxx xxxxxxxxxx xx xxxxxx, xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxx xx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx XXXXxXxxxxxxx xxxxxxxxxxx.
  • Xx xxxxx "Xxxxxxx Xxxxx" xxxxxx xxx XXXX Xxxxxxx xxx, xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxx xxxxxxxxx xxxxx. Xxx xxxxxx Xxxxx xxxxxx xx Xxxxxxx, xxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxx, xxx XXX xxx Xxxxx, xxxx xxxx Xxxxxxxx, Xxxxxx, xxx Xxxx xx Xxx xxx xxx XX Xxxxxx Xxxxxxx.

Xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxx: Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxx" xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxx x xxxx xxx Xxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx x xxxx xx xxx Xxxxxx xxxxxxxx xxxxxxxxxxxxx, xxxx "xxx Xxxxx xxxx xxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx xxx Xxx xxxxxxxxx xxxxxx xxxx" xXX xxxxxxx xxx xx.x.xxxxx.

XXXXX: Xxx xxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxx xxxx xxxxxxxxxxxxx, xx xx xxxx xxxxx xxxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxx xxx xxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx xx xxxx xxxxxxx xxx xxx XXXXxXxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxx XX xxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx XXXXxXxxxx xxxxxxxxx xxxxxx. Xx xxxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx XXXXxXxxxxxxx xxxxxxx xxxxxxxxx xxx xxx xxxxx XXX xxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx Xxxxxxxx, Xxxxxx xxx Xxxx xx Xxx. Xx xx.x.xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx XXXXxXxxxxxxx xxxxxxx.

"Xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx".
xXxxx Xxxxxxxxxxx xxxx X xxxXxxxxx xx Xxxxxx xx x.x.xxxx.

Xxxxx Xxxxxxx xxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx x.x.xxxxx

2. Drohkulisse gegen Steuerzahler mit Geschäftsbeziehungen zu Steueroasen

Xxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xx "xxxxxx" Xxxxxxxxxxx xxx. xx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xx, Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxx, xxx

  • xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxx XXXXxXxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxx Xxxxx xx.
  • xxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxx, xxxx
  • xxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx.
    Xxx xxxxx Xxxxxxxxxxxx, Xxxxxxxxxx xx xxxxxxxx, xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx XXXXxXxxxxxxxx xxxxxxxxx, x. X. xxxxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx.
Xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx x xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xx Xxxxxxxxx xxxxxx.

Xxx xxx xxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. "Xxx Xxxxx, xxx xxx xxxxxxxx, xxxxxxxxx xxxx xxxxx xxx xxxxxxxxxx xxxxxx Xxxxxxx, xxxxxxx xx xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx" xXxxx Xxxxxxxxxxx xx x.x.xxxx xx Xxxxxxxxxx. Xxx xxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxx "xxxxxx" Xxxxxxx xxxxx, xx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx:

xXxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xx xxxx xxxx Xxxxxxxxxxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx, xxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xx.xxx XXX xx Xxxxxxxxxxxxxxx.

  • Xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx, xxx xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xx x xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxx.
  • Xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx xx Xxx. x XXxXx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx x Xx. xx Xxxx x xxx x XXxXx xxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xx xxxxxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xx Xxxxxxx xxxxxxx xx xxxxxx.
  • Xxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxx xxxxx xxxxxxxxxxx xxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx XXXXxXxxxxxxx xxxxxxx xxxxxxxxx xxxxx.

Xx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxx xxx XXXXxXxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxx. Xxx Xxxxxxx xx xxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxx x xxx x xxxxxxxxx. Xxx xxxxxxx XXX, xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxxx xxx xxx Xxxxxx xxx xxxx. Xxxxxx xxxx xxx, xxxx xxxx xxxxx XXX xxxxxxxxxxxxx xxxxxx xxxxxxxx

XXXXX: Xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx: Xxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxx xxx Xxxxxx xxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx, xxxx xxxxx Xxxxxxx xxxx xxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx. Xx xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxx Xxxxx xxx xxxxxxxxxxx, Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx XXXXxXxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx. Xxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

Die neue Regelung in § 51 EStG im Wortlaut

Xxxxxxxxxxxxxxx

xxx Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

x. xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxxx:

xx .....

xx xx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxxxxxxxx xxx, xxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xx xxxxxxxxx,

xxx xx xxxxxxx Xxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx x Xxxxxx x xxxx xxx xx x xxx Xxxxxx xxxx xxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxx

xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx x Xxxxxx x xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx,

xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx,

xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx,

xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxxxxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxxxx

xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xx xxx Xxxxxx x xxx xxxx xxxxx Xxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxx x xxx x xxxx xx xxx Xxxxxx x xxx, xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xx xxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxxxx Xxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xx Xxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxx xxxxx

xxx xxxx xx x Xxxxxx xx Xxxx x, xx xxx Xxxxxx x xxx xx xx Xxxxxx x xx Xxxxx xxx Xxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxxxx x xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xx x Xxxxxx xx Xxxx x xxx x xxx xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxxx.

Xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxx xxxxx, xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xx xxxxx Xxxxx xxxx Xxxxxx xxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx XXXX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xx xxx Xxxxxxx xxx xxxx xxxxxxxx xxxx xxx Xxxxx xxxx xxx Xxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

"Xxx Xxxxxxxxxx xx Xxxx Xxxx xxxx xxxxx xxxxx xxxxxxxxx.

Xxxxxxxx xxxxxx xx, xxxx xxx Xxxxxxxx xxxxxx, xxxx xx xxx xxxx."

xXxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxx xxxxx

Verordnung zur Umsetzung des Steuerhinterziehungsbekämpfungsgesetzes

Xxx xxx x.x. xx xx Xxx. x Xx. xx XXxX xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx XXXXxXxxxxxxx xxxxxx xxxx. Xxxxxx xxxxx Xxxxxxxx xxxxx xxxxxxxx, xxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxx. Xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx, xxxx Xxxxxxx xxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxx xx "Xxxxxxxxxxx" xxxxxxxxxxx, xxxx xx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxx xxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxxxxxxxxxxxxxxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxxxxxx xxxxx xxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx", xxx xxxx xxx x.x.xxxx xx Xxxxx xxxx x xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx

Xxx "Xxxxxxxxxx" xxxx xxxx xxxxxxxx xxx Xxxxx xx xxx Xxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xxxxx xxxxxx xxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxxx xxxx Xxxxxxxx Xxxxxxxxx: "Xxx xxxx xx xxxxxxx Xxxxx xxxxx xxxxxx, xx xxxxxx xxx xxxxx xxxxx Xxxxxxx Xxxxxx."

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx xxxxxx xxxxxxx xxx.
Xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxx Xxx xxxx.....

Welche Staaten gelten aktuell als Steueroasen?

Xxxxxx Xxxxxxx xxx "Xxxxxxxxxxx" xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxxx xx xxx xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx: Xxx XXX xxxxxx xxxx, xxxx xx xxx x.x.xxxx xxxxxx Xxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxx xx xx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx, xxxxx xxx XXX xx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx.

"Xxxx xxxx Xxxxxxxxxxxxx xxxxxx Xxxx Xxxxxxxxxxxx Xxxxxxxxxx xxx

xxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxx."

xXxxxxxx Xxxxx, Xxx Xxxxx, xx.x.xxxxx

3. Verschärfte Mitwirkungspflichten bei Bankverbindungen zu Steueroasen

Xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx, xxxx Xxxxxxx xxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx xxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxx xxxx Xxx xxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxxx xx xxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxx Xxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xx Xxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxxx xxx xx Xxx. x Xxxx x XXx.

Xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xXxx. xx xx xx Xxx. x XXXXx. Xxx xxxxx xxxx xxx x.x.xxxx xxxxxxx.

Xx xxx xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx, xxxx Xxx xxxxx xxxx xxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxx xx xxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xxx xxxx xx Xxxx xxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xx xxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xx Xxxxx xxxxx xxxx xxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxx XX xxxxxxxxx xxxxxx.

Wenn Sie die Abgabe der eidesstattlichen Versicherung verweigern

Xxxxx Xxx xxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx:

Xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx, xxxx Xxx xxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx xxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx. Xxx xxxx xxxx xx xxx Xxxxxxxxxx xx Xxxxx Xxxxxxxxx xxxxxxxxx x xxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxx! Xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xxxx x XXx.

Xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xXxx. xx xx xx Xxx. x XXXXx. Xxx xxxxx xxxx xxx x.x.xxxx xxxxxxx.

XXXXXXX: Xxxx Xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx xxxx xxxxxxx, xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxx xxxx Xxx xxxx xxxxxxx Xxxxxxxxxx xxxxxx:

  • Xxx Xxxxxxxxx xxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxx xx.
  • Xxx Xxxxxxxxx xxxx Xxx xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxx x Xxxxx xxxx xxxxxxxxxxxxx xxxxxx Xxxxx xx.

Die neue Regelung in § 90 Abs. 2 AO im Wortlaut

Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx

xxx ....

xxx Xxx xxx Xxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxx xxxxx xxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxx Xxxxxx xxxxxxxx, xxx xxx xxxx Xxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx XXXX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xx xxx Xxxxxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xx Xxxxx xxxxx xx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xx xxxxxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxxxx xxxx xxxxx xxxx xx xxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxx xxxxxxx, xxxx xx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx, xxxx xx xxxx xxxx Xxxx xxx Xxxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx.

Die neue Regelung in § 162 Abs. 2 AO im Wortlaut

Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx

xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxx xxxx, xxx xxx xxx xx xxxxxxxxx. Xxxxx xxxx xxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx.

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

"Xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxx xxxxxx

xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx XXXXxXxxxxxxx xxxxxxxx,

xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx.

Xxxx xxxx xxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxx."

xXXXxXxxxxxxxxxxxxxxx xxx xx.x.xxxxx

4. Außenprüfung auch bei wohlhabenden Bürgern generell zulässig

Xxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxx Xxx. x XXx. Xxx xxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx, "xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx", x. X. xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxx. x Xx. x XXx.

Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxx xxxx x Xxxxxxx XXX xxxx xxxxxxxx xxxxxxxx, xxxx xxxxxx xxxxx xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx "xxxx Xxxxxx" xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxx.xxx XXX xx Xxxx xxxxx. Xxx xxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx xxx xxx Xxx. x XXx.

Xxxxxxxx xxxx xxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxx Xxxxx x xxx xxx Xxx. x Xx. x XXx.

Xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xXxx. xx xx xx Xxx. x XXXXx. Xxx xxxxx xxxx xxx x.x.xxxx xxxxxxx.

XXXXXXX: Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx xxxx xxx xxx.xxx XXX xx Xxxx. Xxxxx xxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxx xxx xxx.xxx XXX xxxx xxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxxxxxxxx.

Xxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxx xxxx xxxxx xxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx. Xxx Xxxxxxxx xxxx xxxx xxxx xxx Xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xx xxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xx Xxx xxx Xxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxx. Xxxx xxx xxx. Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx.

Xxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx x Xxxxx xxxx xxxxxxxxxxxxx xxx xxxx XXx. Xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxxxxxxxx Xxxxx x.

Die neue Regelung in § 193 AO im Wortlaut

Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx

xxx Xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xxxx.

xxx Xxx xxxxxxx xxx xxx xx Xxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx,

x. xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxx xx xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx,

x. xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxx xx Xxxxxxxxxx xxxx Xxx xxx Xxxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx.

x. xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x xxxxx xxxxxxxxx.

"Xxx xxxxx xxxxx xxxxx, xxx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxx."

xXxxxxXxxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx

5. Pflicht zur Aufbewahrung von Unterlagen bei wohlhabenden Bürgern

Xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx Xxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxx xxx XXx.

Xxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxx.xxx XXX xx Xxxx xxxxx, xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx x Xxxxx xxxx xxxxxxxxxxxxx xxx xxxx XXx.

Xxxxxxxx xxxx xxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxx Xxxxx x xxx xxxx Xxxx x XXx.

Xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xXxx. xx xx xx Xxx. x XXXXx. Xxx xxxxx xxxx xxx x.x.xxxx xxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx, xxxxxxx xxxxxxxx xxx Xxxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx xxx. Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx. Xxx xxxxx xxxxxx, xxxx xx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx xxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxx. Xxxxxxxxxxx xxxxxxx Xxx xxxx Xxxxx xxx Xxxxxxxxxxxxx, xxxx xxxxx xxxx xxx Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxx. x Xx. x, Xxx. x XXx.

Xx Xxxxxxx, xx xxxxx Xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxx xx, xxxx xxx Xxxxxxxxx Xxx xxxx xxx Xxxxxxx xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxx, xxxxxxxxx xxxx xxx xxx Xxxxxxxx.

XXXXXXXXX: Xx xxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx xxxx xxx Xxxxxxxxx xxx x xxxx xxxx xxx xxxxxxxxxxxx x Xxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxx.xxx XXX xxxxxxxxxx xxxxxxxx xx xxx Xxx. xx XX, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxx "Xxxxxxxx" xxx Xxxxxxxxxxx xxxxxxxxxxxxx.

Die neue Regelung in § 147a AO im Wortlaut

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xx x Xxxxxx x Xxxxxx x xxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx.xxx Xxxx xx Xxxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxxxx. Xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx.xxx Xxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx Xxxx x xxxxx xxxxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx Xxxx x xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xx xx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxx, xx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxx x xxxx xxx xxx.xxx Xxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx Xxxx x xxxxx xxx Xxxxxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx x xxxxx xxxxxxxx xxxx. xx xxx Xxxxxx x, Xxxxxx x Xxxx x xxx xxx Xxxxxxxx x xxx x xxxxxx xxxxxxxxxxxx. Xxx Xxxxxx x xxx x xxx x xxxxxx xxxxxxxxxxxx xx xxx Xxxxxxx, xx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxx x xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x xxxxx xxxxxxxxxxxx xxx.

"Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx:

Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx."

xXxxx Xxxxxxxxxxx xx x.x.xxxx xx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx

6. Bargeldkontrollen: Auch Steuervergehen und Sozialbetrug im Visier

Xxx Xxxxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxxx xxx xx.x.xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxx XX xxxxxx:

  • Xxx Xxxxxx xxxxxxxxx xxx XX xxxxxxx Xxx xxxxxxxxxxxx Xxxxxxxxx xx xx.xxx XXX xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxxxxxx, xxxxx xxx Xxxx xxxxxx, xxxxxx xx xxxxxxxxx xxxxxx xxxx xxx x xxxx xx xxxxx Xxx xxxxxxx Xxxx xxx x xxxx xxx Xxx xx xxxxxxxxxxxxxx. Xx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxx xxx xx xxxxxxxxxx xxx xxx Xxx. x XxxxXXx.
  • Xxx Xxxxxx xxx xxx XX xxxx xx xxx XX xxxxxxx Xxx xxxxxxxxxxxx Xxxxxxxxx xx xx.xxx XXX xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxxxx! Xxx Xxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx Xxx xxxxxxxxxx! xXxx. x XXxXxxxxxxxxx xxxxxxxxx xxx xx.xx.xxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxx Xxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx Xxx Xxxxxxxxx xxx xxxxxxx xxx xx.xxx XXX xxx xxxx xxxxxxx xxx x Xxx. xx Xxxx x XxxxXXx.

Xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxx x.x.xxxx.

XXXXXXX: Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxx XXx, Xxxxxxxxxxxxxxxxx xxx xxx XXx, Xxxxxxxxxxxxxxxxx xxx xxx XXx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx XXx.

Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx x xxxx xxxxxxxxx xxx Xxxxxxxx xxx xx.xxx XXX x xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XxxxXXx.

Die neue Regelung im Zollverwaltungsgesetz im Wortlaut

xx x XxxxXX x Xxxxxxxx xxx Xxxxxxxxxxxxxx

xxx ....

xxxx Xxx Xxxxxxx xxx Xxxxxxxxxx, xxx xx xxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxx xXXx Xx. xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxx xx. Xxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xx xxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xXXx. XX Xx. X xxx X. xx xx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxx xXXx Xx. xxxxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xx xxxxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxx, xxxx xx Xxxxxxxxxx xxx xx xxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxx x Xxxxxx xx xxx XXX XXX xxxx xx xx Xxxxxx x Xxxxxx x xxx XXX XX, xxxx xxxxxxxxxxx xxx Xxxxxxxx x xxx x xxx x, xxx xxxx xx xxx xx xxx xxx xxxx xxx xxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx, xxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx x xxxx Xxxxxxxxxxx xx Xxxxx xxx xxx Xxx. x xxx Xxxxxxxxxxxxx xxx xx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx, Xxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxx xx Xxxxx xxx xx x Xxx. xx xxx Xxxxxxxxxxxxxxxxxxx.

xx xxx XxxxXX x xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx

xxx ....

xxx Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxx xx x Xxx. xx xxx xxxx xxx Xxxxxxxxx x xxx xx xxxxxxxxxxxx xxx, xxxxxxxxxxxxxxxx Xxxxx xxxxxxx, xxxxxxxxxxx xxx xxxxxx. Xxx Xxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxx, xxx xxxxx xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxx, xxxxxx Xxxxxxxxx xxx xxxxx xx xx x Xxxxxx xx Xxxx x xxxx Xxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx.Xxx Xxxxxxxxxxxxx xxxxxxx xxxxx Xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x xxx xx xxx Xxx. x, xxx xxxx xx xxx Xxxxxx x Xxxxxx x Xxxxxxxxx x Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx, xxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx.

"Xxx Xxxx xxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxx xxxxxxxx xxxx.

Xxx xxxxxxx xx xxxx xxxxxxxxxxxx xxxxxx xxxxxxx",

xXxxxx Xxxxxxxxxxxx, XXX, xx x.x.xxxxx

7. EU-Zinssteuer: Ende der Ausnahmeregelung in Sicht

Xxxxxxxxxxx xxxxxxxxx xxx XXxXxxxxxxxxxxxxxx x xxx Xxxxxxxx xxx Xxxxxxx, Xxxxxxxxx xxx xxxxxxxxxxx x xxxx xxx x.x.xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxx, Xxxxxxxxx xxx xxxxxxxxxxx xxxxx xxx XxxxxxXXxXxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxx, Xxxxxxx xxx Xxx Xxxxxx xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx XXxXxxxxxxxxx xxx xxxxxxx xx x xxx xxx xxxxxxxxxxx xxxxx xx xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxx.

Xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx XXxXxxxxxxxxx xxxx xx xxxxx, xxx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxx, Xxxxxxx xxx Xxx Xxxxxx xxx xxx XX xxx "Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx XXXX Xxxxxxxx" xxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxx xx xxx XXxXxxxxxxxxxxxxx xxxxxxxxXX xxx x.x.xxxxx.

Xxxxxx Xxx xxxxxxx xxx xx xxxxxxxxx Xxxxx xxxxxxxx xx xxxx. Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxx Xxxxxxx xxxxx xxxxxxx xxx xxxxxxx XXxXxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx.

XXXXXXX: Xxxxxxx xxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx, xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxx.

XXXXXXX: Xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxx xxx xx xxx XXxXxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxx: Xxx XXX xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx XXXXxXxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxxxx xx xxx XX xxxxxx xxxxxxxxx. Xxxx xxxxx xxx XXX xxxxxxx xxxxxxxxxx.

8. Maßnahmen der EU zur Verbesserung des Informationsaustauschs

Xx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx, xxxxx xxxxxxxxxx xxxxxx xx xxx XX xxx xxxx xx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxx xxxxx Xxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx, Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx.

Xx xx.x.xxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx x"xxxx xxxxxxxxxx"x xx Xxxxxxxxxxxxx xx xxxxxxxx xxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx x.x. xxxxxxxxx xxxxxx, xxxxxx Xxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx xx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xx xxx XX xxxxxxx xxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx:

  • Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxx Xxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx, xx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx.
  • Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx.
  • Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxx Xxxxxx xxx Xxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx xxxxxx.

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