Am 31. Juli läuft die Frist für die Abgabe der Steuererklärung ab. Zumindest gilt dieser Termin für diejenigen, die zur Abgabe einer Steuererklärung verpflichtet sind. Man verschiebt das Unangenehme, bis es plötzlich mit der Zeit eng wird. Hier erfahren Sie Einzelheiten zu den Abgabefristen und zu den Möglichkeiten der Verlängerung. Die aktuellen Besonderheiten während der Coronapandemie (Steuererklärungsjahre 2019 bis 2024) werden am Ende des Beitrages dargestellt.

1. Falls Sie zur Einkommensteuererklärung verpflichtet sind

Xx xxxxxxx Xxxxxxx Xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xx xxxxxxxxxxxxx, xx Xxx Xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xx Xxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx:

a) Sie erstellen Ihre Steuererklärung selbst

Xx xxxx xxx xxxxxxxxxx Xxxxxxxxx: Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxx xxx "xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx" xxx xxx Xxx. x Xxxx x XXx.

Xxxxxxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxxxxx Xxxxxxxxxxxx xxx xx.xxxxxxXxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx xxx xxx XXx.

Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xx. Xxx xxxx xxx Xxxxxxxxxxxx. Xxxx xx xxx Xxxxx xxxx, xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx Xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xx x Xxxxxx xxx xx. Xxx xxx xxx xx. Xxxx xxx Xxxxxxxxxxx, x.x. xxxxxxxx xxxx xxx Xxxx xxxx xxx xxx xx.x.xxxx xxx xxx Xxx. x XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx xxxxxx xxx Xxxxx, xxxx Xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx X xxxxxxxxxx xxx xxxxxxxxxxx, xxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxx Xxx xxx xx. Xxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxxxx Xxx xxxxxxx xx xxx Xxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx Xxx xxxx Xxxx Xxxxxxx, xxxxxxx Xxxxx xxx Xxxxxx xxx xx xxxxxx Xxxxxx xxxxx xxxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxx, Xxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xx xxx Xxxxxxx xxx.

Xxx Xxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx xXxxxx. Xxxxxxxxx xxxx Xxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.

Xxxxx Xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx: Xxx xxxxxxx xxxxx xxxxxx xxx xxxxxxxxxxx xxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. XXXX xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxx xxxx Xxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx Xxxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x XXx.

XXXXXXXXX: Xxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xx Xxxx xxx Xxxxxxxxx.

b) Sie lassen Ihre Steuererklärung vom Steuerberater erstellen

Xxxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx x.xx. xxxxxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXx:

Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx: Xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxx xx. Xxxxxxxx xxx xxxxxxxxx Xxxxxx.

Xxxx xxx xxx:xxxxxxXxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx Xxxxxx xxxx Xxxx xxx Xxxxxx xxxxx Xxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxx "Xxxxxxxxxxxxx" xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xx. Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxx xxxxxxx Xxxx xxx Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, x.x. xxxxxxxx xxxx xxx Xxxx xxxx xxx xxx xx.x.xxxx. Xxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxx Xxxx xxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxx. x xxx x XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxx xxxxxxxxx, xxxx xxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxx XXx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxx Xxxx xxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx: Xxxx Xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx x xxx xxxxxx Xxxxxxxxxxxx xxxx x xxxx xxx xx. Xxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxx xxxx xxxx, xxxx Xxx xxxx xxx Xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

Xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xx Xxxxxx xxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxx xXxXx Xxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.

Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xx xxx Xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxx xxx Xxx. x XXx. Xxx xxxx xxxx, xxxx

  • xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx,
  • xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxx xx xxxx XX xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx,
  • Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx,
  • xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxx xxx xx.xxx Xxxx xxxxxxxx xxx,
  • xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx.xxx Xxxx xxxxxxx xxxx,
  • xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx,
  • xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxxx
  • xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx.

XXXXXXX: Xxx XxxxxxXxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXx.

XXXXXXXXX: Xxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xx Xxxx xxx Xxxxxxxxx.

2. Falls Sie eine Einkommensteuererklärung freiwillig abgeben

Xxx xxxxx xxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxx xxx. Xxxx xxxxxx xxx Xxxxxxxxx xxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx xxxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxx, xxxx Xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxxxx xxxx xxxx Xxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xx xxxx Xxxxxxx xxxxxxx xxxxx xxx xxxx xxxxx xxxxxxxxx xxxxxx xxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xx xxxx xxxxx Xxxxxx, xx xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx x xxx xxx Xxxxx xx xxxxxxx Xxxxxxx xxxxx:
x Xxx xxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

Xxxx xxx Xxxxxxxxxxxxxxxxxx x xxx xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxx xxx x Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxx xxxx xx xxxx. Xxxx xxxx Xxx xxxxxxx, xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx, xx xxx xxx xxx Xxxxxx. Xx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx. Xxxxxxxxxxxxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxx x Xxxxx xxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxx. x Xx. x XX, xx xxx Xxx. x XXx.
  • Xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxxxxxxxx xxxx xxxx. Xxxxxxxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxx x Xxxxx: Xxxx xxxxxxx xxxx xxx Xxxxxx xxxx xxxx xxx x Xxxxx Xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx xxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx. Xxx xxx xxx xxx. Xxxxxxxxxxxxx xxxxxxxx xx xxx Xxx. x Xx. x XXx.

Xxxxxx xxx xxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx x Xxxxx xxxxxxxx. Xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxx xxx xxx Xxxxx xxxx: Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx, xxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxx x xxx xxxx xxxxx xxxxxx Xxxxx.

Xxxx Xxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx x.X. xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX, xxxxxx xxx Xxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x xxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xx xxx Xxx. x XXXXx.

Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xx Xxxxx xxx Xxxxxx xxxxxxxxxxx: Xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxx xxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XX X xxxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxx xxxxx xxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxxxx xxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxx Xxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxx x Xxxxxx xxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxx xx xxxx xxxx xxxx xxx XxXxXxxxXxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxx xxx. Xxxxxxxxx xxxx xxxx Xxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxx xxx xxx xxx x Xxxxxx xxx xxxxxxxx Xxxxxx, xxxx xxx x. Xxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxx xxx xx xxx Xxx. x XX xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

a) Alternative: Antrag auf Verlustfeststellung

Xxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xx x Xxxxx xxx xxxxx xxx xx x Xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xx xxxx xxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xx x Xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxx Xxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxxxxx xxx xxx XXx, xxx xxxxxxxxxxx xxxx xxx x. Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxx Xxx. x Xx. x XXx. Xxx Xxxxxx xxxx xxx xxxxxxx Xxxx xxxx. Xxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxx xx xxx Xxxxxxx, xx xxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.

XXXXXXX: Xxx xxx xx.xx.xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxx xx xx xxx Xxx. x XXxX xxx Xxxxxxxxxx xxx xx xxx Xxx. x XX xxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xx x Xxxxxx xxxxxxx xxx xxx Xxx. x Xxxx x XXxX xxxxx. Xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xx.xx.xxxx xxxx xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx XXxX xxxxx.

XXXXXXXXX: Xx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx "Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx" xxxx xxx xx x Xxxxxx xxxxxxxxxxxx xxxxxxx. Xxx Xxxx xxxx xxx xxxx xxx Xxxxxx xxxx xxx Xxxxx xxxxxxx xxx xxxx xxxxxxxx.

Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx X xxx xxxxxxx xxx xxx Xxxxxxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx" xx. Xxxxxx Xxx xx xxx Xxxxxx X Xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxxx Xxx xxxxx Xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx, xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx. Xxx xxxxx Xxxxx xxxxxx Xxx Xxxxx Xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx x xxx xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx.

b) Anforderung an die freiwillige Steuererklärung

Xxxxxx xxxxxx xx xxxxx, xxxx Xxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxx Xxxxxx xxxxxxx. Xxxxxxxx xxxxxxx xxxx xxxxxxxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx: Xx xxxx xxxx xxx "Xxxxxx X" xxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx xxx XXxXx. xxxx XX X. xx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx, xxxx xxx xxxxxxx Xxxxxxx xxxxxxxx. Xx xxxxxx xxxxx xxx, xxxx Xxx xx xxx Xxxxxx X xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx Xxxxxxx, x. X. xx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx, xxxxxxx Xxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx.

Xxxx Xxxxxxxxxxxxxxxx xxxx "xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx" xxxxxxxx xxxxxx xxx xxx Xxx. x XXx. Xxxx xxxxxxx Xxxxxx xxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxx xxx XxxxxxxXxxxxx xxxxxxxxxxx xxxxxx, x.X. xxx xxxxx XXxXxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx, xxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx:

  • Xxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxx xxxxx xxxxxxxxx, xxx xxxx Xxxxx xxxxx Xxxxxxxxx x xxxx xxx Xxxxxxxxxx x xxxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xx xxxxxx xxxx.
  • Xxxxxxxxx xxx xxxx xxx xxxx Xxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxx xxxxxxx Xxxx xxxxxx "xxxxxxxxxx" Xxxxxxxxx xxxxx xxxxx, xxxx "xxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxx" xxx XXX Xxxx xxx xx.x.xxxx, XX xxxx X. xxxx.

Xxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxx xxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xx:

Xxx XXX xxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxx, xxxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxx, xxxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx "xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx" xxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxx xxx Xxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx.

3. Wenn Sie die Abgabefristen nicht einhalten

Xxxx Xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxx xxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx Xxx Xxxxx xxxxxxxxxx: Xxx Xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx XXx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx. X. XxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx XXx. Xx xxx xx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xx x xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx xx.xxx XXX. Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxx Xxx. x XXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxx, xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx, xx xxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xx xxxx xxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx xx. XXx. Xxx Xxxxxxxxxx xxxx xxx xx xx.xxx XXX xxxxxxxx xxx xxx XXx.

Neuregelung seit 2019

Xxxx xxxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxx. Xxxxx xxx xxxxxx xxxxxxxxxxxxxx "XxxxxXxxxxxxx" xxxxxx xxxx "XxxxxXxxxxxxx" xxx xxx XxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxx xxxx xxx x Xxx. x Xxxxxxxxxxxxxxxxxx xxx XXx.

Xx xxxx xxxxxxxx Xxxxxxxx:

  • Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx x xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx x xxxxx xxx xx xxx xx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xXxxxxXxxxxxxxx.
  • Xxxxx "XxxxxXxxxxxxx" xxxx xxxxxxxxxx xxxxx, xxxx
    xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxx XX xxxxxxxxxxx xxx xxxx xxxxx Xxxxx xxxxxxxxxxxx xxxxxxxxxxx,
    xxx Xxxxxx xxx Xxxx Xxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx,
    xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx
    Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx x,xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx xx Xxxx xxx Xxxxx.

XXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxx, xxx xxxxxx xxxxx xxxxxxxx xxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx, xxx xxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx: Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxx. x Xxxx x XXx.

Xxxxxxx xxxx xx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxx xx, xxx xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx, xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx xx xxxx, xxxxxxxx xxxxx xxx xxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxx Xxxxxxx xxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx, xxxx xxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx.

XXXXXXXXX: Xxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxx xxxxxxxx xxxx xxxx xxx xxx xxxxxxxxx Xxxxxx xxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx.

4. Zwei Fristen: Abgabefrist und Festsetzungsfrist

Xxxxxxx xxx xx, xxxxx Xxxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxx xxxxxxxxx" xx xxxxxxx xxx xxxxxx xxxxx xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxx. Xxx xxxxxxxxxx xxx Xxxxxxxxxxx, xxx xx xxxxxxxxxx xxx xxx Xxxx xxx xxxx. Xxxx xxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx:

  • Xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx xxx xxx xx. Xxxx xxx Xxxxxxxxxxx xxx xxx Xxx. x XXx. Xxxxx Xxxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx xxx xxx XXx.
  • Xxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxx xxx xxx xxx xxxx xxxxxx xxx xx x Xxxxx Xxxx.

Xxxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx: Xxx xx xxxxxx Xxxxx xxxxxxx Xxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx Xxx xxxx Xxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xx xxxxxx Xxxxx xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xx xxx xxxx xxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx,

  • xxx xxxxxxxxxxxxx xxxxxxxxx xxxx xXxxxxxxxxxxxxxxxxxx, x Xxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxx. x Xx. x XXx,
  • xxx xxxxxxxxxx xxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxxx, x Xxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxx. x Xx. x XXx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxx xxxx. Xxxx xxxxx xxxxxxxx xxxxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxxxxxxx: Xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx, xxxxxxx Xxx xxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxx. Xxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxx xxxxxxxxxx. Xxxx

XXXXXXXXX:xxxxxx Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxx xxxx xxxxx xxxxxxxxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxx xx xxx Xxx. x XX xxxxxxx. Xxx Xxxxx xxx, xx xxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxx xxx. Xxxxxxx: Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx, xxxxx xxx xxxxx XxxxxxxxxxxxxxxxxxxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XXxXx xxxx XX X. xxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxx Xxxxxxxxxx xx xxxxxxxx xxx, xxxxxx x xxxxxx xxxx x xxx Xxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx xxxxx xxxx xxx Xxxxxx xxxxxxx xxxxxxxxxx xxxx. Xx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xx xxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxx xxxxxx.xxxxxx Xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxx x xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx x xxxx Xxxxxx xxxx xx xxx Xxx. x XX.

XXXXXXXXX:xxxxxx Xxx xxxxxxxxxxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxx xx xxx Xxx. x XX xxx xxxx xxx xxxxxxxxx Xxxxx xxxxxxxx: Xxxx xxxxx xxx xxxx xxxx xxxxxx, xxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxx xxxxx Xxxxxxx xxxxxx, xxxxxxx xx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxxxxxx xxxxx. Xxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxx xx xxxxxx x xxx xxxx xxxx xxxx, xxxx xxxx Xxxxxxxxxx xx xxxxxxxx xxx. Xxxx xxxxxxxx xxxxxx xx xxxxxxxx Xxxxxxxx xxxx xx xxx Xxx. x XX xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XX xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XXxXx xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx: Xxxx Xxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xx xx.xx.xxxx xxx, xxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxx xx xx.xx.xxxx xx, xxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxxx xxx. Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx x.x.xxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx.

Festsetzungsfrist: Keine Verlängerung bei leichtfertigem Fehler des Steuerberaters

Xxx Xxxxxxxxxxxxxxxxx xxxxxx, xx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxx xxxx xxxxxxxxx xxxxxx, xxxxxxxxxxxxx, xx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx x Xxxxx. Xxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxx xxx xxx Xxx. x XXx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x Xxxxx xxxxxxxx xxx xxx XXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxx, xxxxxx xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

Xxx Xxxx: Xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxxxxx xxxxxxxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx, xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxx x Xxxxx. Xxxx xxx XXX xxxxx xxxxx Xxxxxxxxxxxxxx xx, xxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xx xxx XXx, xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx, xxxx xx xx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxx.

Xxxx xxxx xxx Xxxxxxx xxx xxxx xxxx: "Xxx Xxxxx, xx xx xxxxxxxxxxxx xxxxxxxxx xxx, xxx xx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxx xxx xx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx."

5. Der alte Fristenerlass der Finanzverwaltung

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxx xx xxxxx xxx. Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxx xxx x.x.xxxxx.

Erlass der obersten Finanzbehörden der Länder über Steuererklärungsfristen

I. Abgabefrist für Steuererklärungen

xxx Xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx

  • xxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx x,
  • xxx Xxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xx, xx, xx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x,
  • xxx Xxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x,
  • xxx Xxxxxxxxxxxx xxxxx
  • xxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxx

xxxx xx xxx Xxx. x xxx Xxxxxxxxxxxxxx xXXx xxx xxx xx.x.xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxx xxxxx xxx Xxxxxx xxx xxxxxxx Xxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx.

II. Fristverlängerungen

xxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxx x xxx x XxXxxX xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxx xxxx xx xxx XX xxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxx X Xxxxxx xx, xxxxx xx xxx Xxxxxx xxx xx.xx.xxxx xxx xx.x.xxxx.

xxx Xx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx, xxxx

  • xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx,
  • xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx. xxx xxx Xxxx xxx Xxxxxxxxxx xxxx xx xxxx Xxx. x Xxxx x XX xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx,
  • xxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx,
  • xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx,
  • xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx xxxx
  • xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx.

Xx xxxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xx.x.xxxx xxx. xx xxx Xxxxxxx xxx Xxxxxxxxxx X Xxxxxx x xxx xxx xx.x.xxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxx xx Xxxxxxxx.

xxx Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xx.xx.xxxx xxxxxx. Xxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x x.X.x. xx xx Xxx. x xxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxxxxxxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxxxx xx XxxxxxXxxxxxxxxxxx, Xxxxxx, Xxxxxx xxx XxxxxxxxxxXxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xx. Xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx XXXXXX xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xx xxx xxx xxxxxxx xxxxx xxxxxxxxx Xxxxx xx. Xxxxxxxx xxxx xXXX Xxxxxxxxx XX xxx xx.x.xxxxx XxxXxx. Xxxxxx xxx xx.x.xxxxx XxxXxx. XXX xxx xx.x.xxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxxx xxx xxx Xxx. x Xxxxxxxxxxxxxxxxxx xxx XXx. Xxx xxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx.

6. AKTUELL: Besonderheiten für die Steuererklärungen 2019 bis 2024

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxx xx. Xxxx xxxx xxxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxx xxxxxxx Xxxx: Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxx xx. Xxxxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx. Xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxx. Xxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx. Xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxx xxxxx "Xxxxxxxxxxx" xxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxxx xxxx Xxxx. Xxxxxxx xxxxxx xxxxxx xxx Xxxxxxx xxxx Xxxx, xxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxx XxxxxxxXxxxx xxxxxxxxxxxxxx xxx xxx xxxx xxxxxxx.

Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx x xxx xxxxxxxx xxxxx xxxxxx xxxxx xxx "Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx".

Xxxxxxxxxxxxxxxx xxxx

Xxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx.x.xxxx xxx xxx xx.xx.xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xx xx.x.xxxx.

Xxxxxxxxxxxxxxxx xxxx

Xxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx.x.xxxx xxx xxx xx.xx.xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xx xx.x.xxxx xxxx xx xx.x.xxxx.

Xxxxxxxxxxxxxxxx xxxx

Xxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx.x.xxxx xxx xxx xx.x.xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xx xx.x.xxxx xx xx.x.xxxx.

Xxxxxxxxxxxxxxxx xxxx

Xxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx.x.xxxx xxx xxx xx.x.xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xx xx.x.xxxx xx xx.x.xxxx.

Xxxxxxxxxxxxxxxx xxxx

Xxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xx xx.x.xxxx xx xx.x.xxxx.

Xxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxx xxx xxxxx Xxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxx. Xxxxxxxx: Xxx xx. Xxxxxxx xxxx xxx xx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx. Xxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxx xxx xxx x. Xxxxxxxx xxxx.

xxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx

Xxxxxxxxxx

Xxx xxxxxxxxxxxx Xxxxxx

Xxx Xxxxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxxxxxxx

xxx Xxxxxxxxxxxxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xx.xx.xxxx

xx.xx.xxxx

xx.xx.xxxx

xx.xx.xxxx

xx.xx.xxxx

xx.xx.xxxx

xx.xx.xxxx

xx.xx.xxxx

xx.xx.xxxx

xx.xx.xxxx

xx.xx.xxxx

xx.xx.xxxx

xx.xx.xxxx

xx.xx.xxxx

xx.xx.xxxx

xxxxxx