Wer über ein hohes Einkommen verfügt, wird vom Fiskus zunehmend belastet. Seit 2007 gibt es die sog. Reichensteuer, ein Steuerzuschlag von 3 Prozentpunkten für Bestverdiener. Seit 2010 sind gut betuchte Angestellte, Vermieter und Kapitalanleger zur Aufbewahrung von steuerlichen Unterlagen verpflichtet und müssen mit Außenprüfungen rechnen. Wohlhabende Bürger geraten nun verstärkt ins Visier des Fiskus.

1. Reichensteuer für wohlhabende Bürger

Xx xxxxx xxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx x.x.xxxx xx x xxx xxxxxx xx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xx.xxx Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx.xxx Xxxx xxx Xxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx x, xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx xx,x x xxx xxx xxxx xxxxx xx x xxxxxxxx.

Xxxx xxxx xxxx xx xxx xxx. Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx x Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xx x xxx xxxxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx

  • xxxxxxxxx:xxxxxx xx xxx.xxx XXX xxx. xxx.xxx XXX,
  • xxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.xxx XXX xxx. xxx.xxx XXX,
  • xxxxxxxxx:xxxxxx xx xxx.xxx XXX xxx. xxx.xxx XXX,
  • xxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx.xxx XXX xxx. xxx.xxx XXX,
  • xxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx.xxx XXX xxx. xxx.xxx XXX xXxxxxxxXxxxxxxxxxxxx
Xx Xxxxx xxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx xxX xxx xxx.xxx XXX xxx Xxxxxxx xxx xxx.xxx XXX xxx Xxxxxxxxxxxxx.

XXXXXXX: Xxx xxxxx Xxxxxxxx xxxx xxxxx xxxx Xxxxxxx xxxx xxxxxx xxxxxxxxx, xxxx xxxxxxx xxxxx xxx xxxxxxxx x x xxx Xxxxxxxxxxxxxxxxx x xxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xx xx.xxx XXX x xx,x x xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xx x xxxxxxxxxxxxxx xx,x x xxx xxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxx, xxxx xx xxxxxxxx, xxxxxxx xxxxx xxx xxxxx Xxxxxxxxx xxx xx.xxx Xxxx. Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx. Xx xxxxxx Xxxxx xxxxxxx Xxx xxxx xxxxxxx, xxxx Xxx xxxx xxx xx.xxx Xxxx xxxxxxxxx. Xxx xxx xxxxxxx Xxxxx xxxxxx xxx xxxxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xx xx.xxx XXX xxxxxx xxx x,x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxx xxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xx Xxxxxxx xxxxxxxx xx.xxx xxx xxx.xxx Xxxx xxxxxx xxxx xxxxx Xxxxxx xxx XxxxxXxxxxxxxXxxxxxxxx xxxxx xxxxxxxx xxxx Xxxxxxx xxx xxx xx Xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx.

Wie viel Geld bringt die Reichensteuer?

Xxx Xxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx xxx xx Xxxx xxxx xxxxxxxxx xxx Xxx. XXX xxx xx Xxxx xxxx xxxxx xxx Xxx. XXX xxxxxxxxxxx xXXxXxxxxxxxxx xxxxxx xxx xx.x.xxxxx.

Xx Xxxxx xxxx xxxxxxxxxx xxxxxxxxx x.xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxx xxxxxx xxx.xxx xxxx xxx Xxxxxxxxxxxx xxx xxx.xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xx.xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx. Xxxxx xxxxxx xx.xxx xxxx xxx Xxxxxxxxxxxx xxx xx.xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxx x,xx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxx x,xx Xxxxxxxxxx Xxxx xXXxXxxxxxxxxx xxxxxxxx xxx xx.xx.xxxxx.

a) Besonderheit für das Jahr 2007

Xx Xxxxx xxxx xxxx xxx xxx. "Xxxxxxxxxxxxx" xxxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxx x xx xxx Xxxxxxxxxxxxxxxxxxx x xxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxxxxx xxxxxx xxx "Xxxxxxxxxxxxx" Xxxxxxxx, xxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxx xxx xxx Xxxx. Xxxx xxxxxxxxxx.

Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx:

  • Xxxxxxxxx xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx x x xxxxxxxxxxx, xxxxx xxx x.x. Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxx. x XXxX xxxxx.
  • Xxxxxxxxxxxxx xxxx xxxx xxx xx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx XXxX xxxxx.
  • Xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx Xxxx xxxx xxxxxxxxxxxxxxx, xxxx xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxx xx Xxx. xx XXxX xxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxx:

Xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxxxxx xxx.xxx XXX xxx. xxx.xxx XXX xxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxx x x xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxxxxxxxxxxx x Xxxxxx xxx Xxxxxxxxxxxxxxxx x xxxX x xxx.xxxx x x,xx

Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxx.

Xxxxxxxx x:
Xxxx Xxxxxxxx xxx xxxxx xxx xxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx.xxx XXX. Xxxxx xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx.
Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxx: xx x
Xx xxxxxxxxxxxxx Xxxxxxxxx: xxx.xxx XXX
Xxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx.xxx XXX: xxx.xxx XXX .x. xxx.xxx XXX x xxx.xxx XXX
Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx: xx x xxx xxx.xxx XXX x xxx.xxx XXX
Xxxxxxxxxxxxxxxxx: x x xxx xxx.xxx XXX x x.xxx XXX

xxxxxx

xxx "Xxxxxxxxxxxxx"

xxxx "Xxxxxxxxxxxxx"

Xxxxxxxxxxxxxxx xxx xxx.xxx XXX

Xxxxxxxxxxxxxxxxx

xxx.xxx XXX

.x. x.xxx XXX

xxx.xxx XXX

xx

Xxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxx xxxx

x xxx.xxx XXX

x.xxx XXX

xxx.xxx XXX

Xxxxxxxx x:
Xxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx. Xxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx x Xxxxxxx Xxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxx.
Xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxx: x.xxx.xxx XXX x x,xx x xx.xxx XXX x xxx.xxx XXX
Xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxx: xxx.xxx XXX
Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx "Xxxxxxxxxxxxx": xx.xxx XXX

XXXXXXX: Xx xxxxxxxxxxxx Xxxxxxxx x xxxx xxxxxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxx xxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx, x. X. Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxxx xx.

Negative Einkünfte

Xxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx, xxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxxx. Xxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxx xxx x xxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxx Xxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxx x xxxxxxxx xxx xxx Xxxx x XXxX xxxxx.

Xxxxxxxx x:

Xxxxxxxxxx xxx Xxxxxxxxxxxxxx
Xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxx.xxx XXX
.x. xxx.xxx XXX

Xxxxx xxx Xxxxxxxxxx

x xxx.xxx XXX


Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx xxx x, xxxxxxx xxx x.

Außerordentliche Einkünfte

Xxxxx xx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxx x XXxX xxxxx. Xxxx xxxx xxxx

  • xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, x. X. Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xx XXxXx,
  • xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXxXx.

Reichensteuer im Jahre 2007 verfassungswidrig?

Xxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx, xxxxx xxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xx. Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx: x XxX xxxx.

Xxx Xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xx. Xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xx xxxx xxxx xxxxx xxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxx xx Xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx x xx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxxx xxx xxx xxx Xxxx xxxx, xxxx xx xxxx xxxxxxxxxxx xxxx Xxxxxxx, xxxx xxxxxx Xxxxxxxxxx xxx xxxxxxxx, xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xx x.

2. Neue Aufbewahrungspflichten für Angestellte, Vermieter und Anleger

Xxxx xxxxxxxxxx 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.

Xx xxx x.x.xxxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxx.xxx XXX xx Xxxx xxxxx, xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx x Xxxxx xxxx xxxxxxxxxxxxx xxx xxxx XX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXXXX: Xx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx.
XXXX xx xxxxxxxxx xxxx, xxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxx, xxxxx Xxx xx Xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxxxx Xxx Xxxx xxxxxxxxx xxx xx. X. Xxxxxxx, Xxxxxx, Xxxxx, Xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxx xxxx, Xxx xxxxxxx Xxx Xxxx xx Xxxxxxx xxxxxxxx xxx xxx Xxxxxx xxxxxx xxxxx xxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxx xxxxx xxxx xxx "xx xxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxxx, xxx xxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxx xxx Xxxxxxxx xxxxxx. Xxxx, xxxxxxxxxx xxx xxx "Xxxxx xxx xxxxxxxxx Xxxxxxxxxx" xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxxx xxxx xxx xxx.xxx XXX xx Xxxx xxxxxxxx xxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxx xxx xxx.xxx XXX xxxx xxxxx Xxxxxxxxx, xx xxxxxxxxxx xxxx xxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX. Xxxxxxxxx xxx xx Xxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx.xxx XXX, xxxxxxxxx xxxx xxx.xxx XXX. Xxx xxxxx Xxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxx xxx xx.xxx XXX. Xxxxx Xxxxxx xxxxx xxx xxxxx Xxxxxxxx Xxxxxxxx xxx xx.xxx XXX. Xxxxx xxxxxx Xxxxxx xxx Xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxx xxx xxx.xxx XXX.

Xxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx x. Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, x.X. xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxXxxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxx:

  • Xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxx xxx xxx.xxx XXXxXxxxxx xxxxxxxxxxxxx. Xx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxx xxx Xxxxxx xxx xxxxx xxx.xxx XXX xxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx XXXX xx xx xxxx XXx.
  • Xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxx xxx xxx.xxx XXXxXxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xXX XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, x X xxxxxx.

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. Xxxxxxxxxx xxx xxx Xxxx xxxx xxxxxxx Xxx xxx Xxxx xxxx xxxxxxxxxxx. Xxx xxxxx xxxxxx, xxxx xx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx xxxx.

Xxx xxxx xxxx xxx xx xxxxx Xxxx x xxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxx x xxx Xxxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx, xxxx xxxxxx x Xxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxxx xxxxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx.

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.

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. Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxxxxxx xx xxx Xxx. x Xxxx x XXx.

XXXXXXX: Xxx xxxx Xxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxxxxx xxxxxxxxxxx xxxxxx, xxxx Xxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx. Xxxx xxxxxxx xxxxxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx XXX xxxxxxxxx xx.xxx XXX xxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxx, xxxx Xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx Xxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxx.xxx XXX xxxx xxxxxxx, xxxxxxx Xxx xx xxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxx, x. X. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxx xxxxxxxx xxxxxx.

XXXXXXX: 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.

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.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

3. Außenprüfung zulässig auch bei Angestellten, Vermietern und Anlegern

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.

Xx xxx x.x.xxxx xxx xxxx Xxxxxxxxxxxxxx "xxxx Xxxxxx" xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxx.xxx XXX xx Xxxx xxxxx xxxxxx xxxxxx Xxxxx xx. Xxx xxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx xxx xxx Xxx. x XX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xx.X. xxx xx xxxx XXx xxxx xxx Xxxx xxxxxxxxx, xx xxx xxx xxxxxxxxxxx Xxxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx xxx xxx xxxx xxx xxxxx xxxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx xxx, xxx xxx xxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxx xx xxx Xxx. x XX xxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxx xxxx xxxx xxx. xxxx Xxxxxxxxxxxxxx xxx xx xxx Xxx. x Xx. x XX xxxxxxxxx xxxxxx, xxxxxxxxxxxxxx xxxx

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

Xxxxxxxx xxx 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. Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxxxxx xx xxxxxxx xxx.

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 xxxxxx Xxxxx xx.

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

XXXXXXXXX: Xxx xxxx Xxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx xxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxxxxxxx xxx xxx xxx xx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxxxxx xxxxxxxxxxx xxxxxx, xxxx Xxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx. Xxxx xxxxxxx xxxxxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx XXX xxxxxxxxx xx.xxx XXX xxxxxxxx.

xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx.xxx XXX, xxxx xxx xxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxx xx Xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxxx xxxxxx xxx Xxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxxxxxxx xxxxx.

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.

4. Streichung des Elterngeldes ab 2011

Xxxx xxxx xxxxxxx xxx Xxxxxxxxxx, xxx xx xxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx x.xxx XXX, xxxxxxxxxx xxxx xxx XXX xxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxx.

Xx xxx x.x.xxxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xx xxx.xxx XXX, xxx xxx xxx. Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xx x xxxxxxxxxxx xxx x Xxx. x XXXX, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx.

Xxx Xxxxxxx xxxx, xxxx xxxx xxxx xxxxxx Xxxxxx xxxxxxxxxx xxx, xxxxx xxxx xxx xxX xxx xxx.xxx XXX xxxx. Xxxxxxxxxxx xxx xxx Xxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxx xxxxxx xxxx xxxx xxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx xxxx, x. X. Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxx. Xxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx. xxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxxxxx.

Xxx Xxxxxxxx, xxxx Xxxx Xxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxx xxxxxx, xxxxxxx Xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXXXx:

  • Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.
  • Xxxxx xxxx xxxxx xxxxxxxxx xxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx.
  • Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xx Xxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx.

XXXXXXX: Xxx xxxxx "Xxxxxxxxxxxxxxxxxxxx" xxx "xxxxxxxx Xxxxxxxxxxxxx" xxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxxx XxxxxXxxxx Xxxxxxxxx xxxxx Xxxxxxxx, xxx Xxxxxxxxxxxx xxx x Xxxxxxxxx Xxxx, xxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxxxx Xxxx xxxxxxxxxxx xxxx.

Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xx.xx.xxxx xxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xXXxXxxxxxxxxx xxxxxx xxx xx.xx.xxxxx:

Xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxx xxxx. Xxxx xxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxxx Xxxxxxxx xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxx xx xxxxxxxxx. Xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx.

5. Drastische Erhöhung der Geldhöchststrafe für Spitzenverdiener

Xxx xxxxxxxxxx Xxxxxxxx, x. X. Xxxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxx xxx Xxxxxxxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx x.xxx XXX xxx xxxx xxx xxxxxxxxx xxxxxxx xXXXx. xxxx XX X. xxxxx.

Xx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xxx xx xx.xxx XXX x xxxxx xxxxxxxx x.xxx XXX x xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxx xxxxx. Xxx Xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xx,x Xxxxxxxxxxxxx XXX xxx xxxxx Xxxxxxxxxxxxx xxx xx,x Xxxxxxxxxxxxx XXX xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx x,x xxx. x,x Xxxxxxxxxxxxx XXX.

"Xxx xxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxx, xxxx xx xxxx xx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxx xxxxx xxxxxxxxxx xxxxxxxx x xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxx" xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx.

Xxxxxxxxxxxx:
Xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxxxxxxxxxxxx Xxxx xxxxxxxxxx, xxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx.xxx Xxxx xx Xxxxxxxxxxxxx Xxxx .x. xxx Xxxxx xxxxxxxxxxxxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx x Xxxxxxxxxxxxx Xxxx xxxxxxxx.
Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxx x"Xxxxxxxxxxxxxxx"x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx, xxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx x,x Xxxxxxxxxxxxx Xxxx xx xxxxxxxx.

Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxx x,x Xxxxxxxxxxxxx XXX xxx xxxxx xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xx xxxxxxxxx Xxxx x"Xxxxxxxxxxxxxxx"x xxxxx xx xxx Xxxxxxx xxx x,xx Xxxxxxxxxxxxx XXX xxxxxxxxxxxxxx xxxxxxxx x xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxx, xxxx xxx xxxxxxxxxxxxxxxx. Xx xxxxxxxx xxxx xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx XX xxxx xxxx, xxxxxxxxxx xxx xx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxxxxxxxx XXX, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx.xxx XXX xxxxxxxxxxxx, xx Xxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxx.

6. Verschärfung der Strafen bei Steuerhinterziehung

Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xx xxxxx xxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxx x.x.xxxx xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxx xxx x.xxx XXX xxx xx.xxx XXX xxxxxxx xxxxxx Xxxxx xx.

xxx Xxx Xxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxx xx.xx.xxxx xxx x xxx xx Xxxxx xxxxxxxxxxx xxx xxx Xxx. x XXx. Xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx:

  • Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xxx xxx Xxx. x Xxxx x XXx. Xxxxx Xxxxxxxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxx xxx XX xxxxxxx xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxx xxxxx xxx xx xx Xxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx.
  • Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx x Xxxxx. Xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XxXXx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxxx xxxx Xxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x Xxxxxx xxx xx Xxxxx xxxxxxxxxxx xxx xxx Xxx. x XXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxx xxxx "xxxxxxxx" Xxxxxxxxxxxxxxxx xxxx xxxx x xxx xxxxxx x xxxx xx xx Xxx. x Xx. x XxXX xxxxxxx, xx xxx Xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xx x Xxxxxx xxxxxxx xxx. Xxx xxxxxxxx xxx xxxxxx xxxx xxxxxxxx x Xxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, x.x. xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx x Xxxxxx xxx xxx XXx.

xxx Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx "xx xxxxxxx Xxxxxxx" xxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, x XxX xxxxxxx xxxxxxxxxx xxx XXXxXxxxxx xxx x.x.xxxx, x XxX xxxxxx, xxx xxx xx.xx.xxxx, x XxX xxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxx Xxxxxx xxxxx xxx xx.xxx XXX, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxx xxxxx "Xxxxx xx xxx Xxxxx" xxxxxxxxxxx xxxxxx, x. X. Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxx "xx xxxxxxx Xxxxxxx", xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxx Xxxxxx xxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxx xx xxx.xxx XXX xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx "xx xxxxxxx Xxxxxxx" xxx. Xxxx xxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxxx xxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxx, xxx. xxx Xxxxxxxxxx. Xxx Xxxxxx xxx xxx.xxx XXX xxxx, xxxx xxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, x. X. xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxx xxxxxx xxxxx "Xxxxx xx xxx Xxxxx xxx Xxxxxx" xxxxxxxx, x. X. xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxxx xxx "xxxxxx Xxxxxxx" x xxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx x xxxxxxx xxx xx.xxx XXX.
  • Xxx Xxxxxxxxxxxxxxxxxxx xx x Xxxxxxx XXX xxxx xx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx x Xxxxxx x xxxxx xxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxx "xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xx Xxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx.

xxx Xxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xx Xxx xxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxx.

xxxxxx

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