In bestimmten Fällen werden Steueransprüche verzinst: So können Sie auf eine Steuererstattung vom Finanzamt zusätzlich Zinsen bekommen, oder Sie müssen auf einen Steuerzahlbetrag obendrein noch Zinsen bezahlen. Hier erfahren Sie, wann solche Steuerzinsen in Betracht kommen und welche steuerlichen Nebenleistungen es sonst noch gibt.

1. Zinsen auf Steuererstattungen und Steuernachzahlungen (§ 233a AO)

a) Wann müssen Zinsen gezahlt werden?

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b) Wie hoch sind die Zinsen?

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c) Wie werden die Zinsen steuerlich behandelt?

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d) Wie können Nachzahlungszinsen vermieden werden?

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Erlass von Nachforderungszinsen aus Billigkeitsgründen

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e) Zinssatz von 6 % p.a. auf Steuernachforderungen verfassungsgemäß?

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XXX: Xxx Xxxxxxxxxxxxxxx xxxxxxxx x xxxxxxx x xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxx xxxx xXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx, xxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxxxxxxx xxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxx, xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxx, xxxx xxxxx xxxxxx xxxxxxx, xxxx xxx Xxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx.

Xxxx xxx Xxxxxxxxx xxx XXX xxxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxx XX x.X.x. xx xxx Xxx. x Xxxx x XX. Xxx XXX xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxx. x Xxx. x XX xxxxxxxx. Xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xx xxxx xx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx.

Xxx xxxxx xx: Xxx Xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxx xxx Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxx x.X. xxx xx xxx XXX xxxxx xxxx xxxxxxxxxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxx xx xx xxxxx Xxxxxxxxxxx. Xxx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx Xxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx.

Xx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx, xx xxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxx. xx Xxx. x XX xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxx xx xxxxx xxxxxx: Xx xxxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx.

XXXXXXX: Xxxx xxx XXXX. Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxx xxxxxxxx xxxxx xxxx xxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxx xx xxxx xx xxxxxxxxxxx xXXX x.x.xxxx, XXXX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx x. Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X x x X xxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxx xxx x,x Xxxxxxx xxx Xxxxx xxxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx x.X. xxxx Xxxxxxxxxxxxxxx.xxxxxxXxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx, xxxxxxxx xxx XXXxXxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxx, xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx.

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XXXXXXX: xxxxxx Xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx, xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xx xxx xxxx xxxx Xxxxxxxxx, xxxx xxx XXX xxxxx xxxxxx xxx Xxxxxxxxx xxx: "Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxxxxxxxx xx Xxxxx Xxxxxxxxx xxxxxxxx.xxx Xxxxxxx xxxxxxxx xxxx: Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx x,x Xxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xx xxxx xxxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxx xxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxxxxxxxXx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xx xxxxxxxx xxxx xxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxx xxxxxxxxx xxx. Xxxx xx xxx xxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxx xxx xxxxx Xxxxxxxxxxx. Xxxx xxxxx xxxx xxx x xxxxxxxxxxxxxx xxxxxxxx x Xxxxxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx:
Xxxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

 

2. Stundungszinsen (§ 234 AO)

Xxxx xxx Xxxxxxx xxx Xxxxxxx xxxx Xxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx Xxx xxxx Xxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxx xxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx XXx. Xxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx XXx.

Xxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxx. Xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx x,x x xxx xxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx. Xxx xx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxx xx XXX xxxxxxxxxx. Xxx Xxxxxx xxxxxx xx Xxxxx Xxxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xx Xxxx xxxxxxxx.

Xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxx Xxxxxx xxxx xxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x XXx. Xxxxx Xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxx xxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxx xx xxxx Xxxxxxxxxxx xxxxxxxxx.

Xxxxx

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Xxxxxxxxxxxxxxx

x. Xxxx

x. Xxxx

x. Xxxx

x.xxx XXX

x.xxx XXX

x.xxx XXX

x,xx XXX

xx,xx XXX

xx,xx XXX

Xxxxxxxxx

xx,xx XXX

Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxx. x XXx. Xxxx xxxxx xx Xxxxxxxx, xxxx Xxx

x xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx,

x xxxxxxxx Xxxx xxxxxxxxxx xxxx,

x xxxxxx Xxxx Xxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxx xxx xxx xxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx.

3. Hinterziehungszinsen (§ 235 AO)

Xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx Xxxxxxxxx x xxxx xx xxxxxxxxx xxxxxxxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx xxxxxx, xxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxx xx xxx xxx XXx.

Xxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx xxx Xxx, xx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx. Xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x,x x xxx xxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx. Xxx xx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxx xx XXX xxxxxxxxxx. Xxx Xxxxxx xxxxxx xx Xxxxx Xxxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xx Xxxx xxxxxxxx.

Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxx xxx. Xxxxx xxxxxx Xxxxxx xxxx xxxx xxxxxxx, xxxx

x Xxx xxxxxxx Xxxxxxxxxxxxx xxxx xx xxx XX xxxxxxxxx xxxxx,

x xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, x. X. Xxx xxx Xxxxxxx xxxx Xxxxxxxxxxx,

x xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx,

x xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx.

4. Aussetzungszinsen (§ 237 AO)

Xxx xxxxx Xxxxxxxxx xxxxx Xxxxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx Xxxxx Xxxxxx xxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxx xxxxxxx xxxxxxx xxxxxx, xxx xxxxxxxxx xxx Xxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx XXx.

Xxxxxx xxx Xxxxxxxxx Xxxxx Xxxxxx xx, xxxx xx xxx Xxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxx xx Xxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx XXx.

Xxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxx xxxx Xxxxxxx, xxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxx xx, xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx. Xxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx. Xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx x,x x xxx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx. Xxx xx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxx xx XXX xxxxxxxxxx. Xxx Xxxxxx xxxxxx xx Xxxxx Xxxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xx Xxxx xxxxxxxx.

5. Prozesszinsen (§ 236 AO)

Xxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxx Xxxxxx xxxxxx, xxx. Xxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxxxx Xxxxxxxxxxxx xxx xx, xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxx xx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxx xxx XXx.

Xxx Xxxxxxxx xxxxxxx xxx xxx Xxx, xx xxx xxx Xxxxx xxxx Xxxxxxx xxxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxx. Xxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxx xxx Xxx xxx Xxxxxxx. Xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx x,x x xxx xx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx. Xxx xx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxx xx XXX xxxxxxxxxx. Xxx Xxxxxx xxxxxx xx Xxxxx Xxxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xx Xxxx xxxxxxxx.

Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx, xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx, xxx Xxx xxxxxxx xxxxxxx xxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxx xxx xxx Xxx. x XXx.

6. Säumniszuschläge (§ 240 AO)

Xxxx xxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx, xxx xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxx x x xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xx XXX xxxxxxxxxx xxx xxx xxx Xxx. x XXx.

Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxx. Xxx x.x.xxxx xxxxx xxx XxxxxxxxxXxxxxxxxxx xxx xxxxxx xxxxx Xxxxx xxx xxxx Xxxx xxxxxxxxx xxx xxx Xxx. x XXx.

Steuerzahlung per Scheck

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxXxxxxXxxxx xxx xxxxxxxxxxxxxx, XxxxxxxXxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx, xxxxxxx xx x xx xxxxx xxx Xxxxxx x "xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxx xxxx, xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xx xxx Xxxxx xxxx Xxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx" xxx xxx XXx. Xxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxx xxxxxx.

Xxxx Xxxxxxx, xxx xx xxx xx.xx.xxxx xxxx Xxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxx: Xxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxxxxxx xxx, xxxxxxx xxxx xxxx Xxxx xxxxxxx xxx xxx Xxx. x Xx. x XX xxxx, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxx, xxxx xxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxx xxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxx xx xxxxxxx Xxx xxxx Xxxxxxxxxxxxx xxx xxxxxxx.

7. Verspätungszuschläge (§ 152 AO)

Xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx. X. XxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx XXx.

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.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxx xxx Xxxxxxxxx xxxxxx xxx xxxxxx Xxxxx xxxxx, xxxxxxx xx xxxxxx xxxx XxxxxxxXxxxxxxxxx xxx x Xxxxx xxx. Xxxxx Xxxxxxxxxx xxxxx xxxxxx xxx x.x.xxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

XXXXXXX: Xxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxxx xxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx xx xx Xxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxx, xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxx xx xxx XX xxx Xxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxxx Xxxxx xxxxx xx xxx xx XXxXXx, xxx xxx xxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx.

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 xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx:

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  • Xxxx xxxx xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx: Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx Xxxx xx, xx xxxxxxx Xxxxxx

Kein Verspätungszuschlag bei schuldlosem Versäumnis

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x X. x XXx. Xx xxxxx xxx xxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x X. x XXx. Xx Xxxxxxxxx xxxxxxx xx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx:

  • Xxxxxxx Xxxxxxxxxx
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Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx:

  • Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx, xxxx xx xxxxx xxxx, xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxxxxxxxxx xx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx,XXxXx. xxxx XXX X. xxxx.
  • Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx: Xxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxx xxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxxxxxxx, xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx, Xxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxx Xxxxxxx xx xxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, xxxxxxx.
  • xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx. xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxx xxxx xxx XX xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXx xxxxx xxxxxxxxxxx xxxxx xXXXX xx xx xxx, Xx. xx.

Xxxxxxxxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxx xxx xx.x.xxxx..

8. Verzögerungsgeld (§ 146 Abs. 2b AO)

Xxx Xxxxxxxxxxxxxxxxx xxxxx x xxxxxxxxxx xxxxxxxxxx x xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx. Xxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx xxx.xxx XXX xxxxxxxxxxx xxxxxx xxxx xxx xxx Xxx. xx XXx.

Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx, xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxx xx xxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx. Xxx Xxxxxx xxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxx:

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Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx Xxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xx XXx. Xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx, xxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxx.

Xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxx Xxxx. Xxxx xxx xx xxx XX xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx xx xx xxx Xxx. xx XX xxxxx. Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxx. xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxX xxxx, X. xxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxxx.

Xxx XXX: "Xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx xxx Xxxxxxxx xxxx xxx xxx Xxxx xxx Xxxxx xxx Xxxxxxxx xxx xx xxx Xxx. xx XX xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xx xxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxx xx xxx Xxx. x, xx xxx XX. Xxxx xxx Xxxxxxxxxx xxxxxxxx xx xxx Xxx. x XX xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxx xxxxxxx Xxxxxxxxx xxx xx xxx Xxx. x XX xxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxx xx Xxxxxxxx, xxxx xxxxx xx xxxxxxxx xxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xx xxxxx xxxxx xx xxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx."

a) Im Zusammenhang mit der elektronischen Buchführung

Xx xxxx xxx xx xxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxx. Xxxxxx xxxxxxx Xxx Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxx xxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xxx xxx Xxx. xx XXx. Xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx "xxxxxxxx" xxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx,

  • xxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx,
  • xxxx Xxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xXxxxxxxxx xxxx xx xxx Xxx. xx Xxxx x XXx,
  • xxxx Xxx Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxx.

b) Im Zusammenhang mit einer Außenprüfung

Xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx: Xxx xxxxx xxxxxxxxxxxx "Xxxxxxxxxx xx xxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxx xx xxx Xxx. x xx xxxxxxxxxxxxx" xxx xxx Xxx. x XXx.

Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx,

  • xxxx Xxx Xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x XX xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx,
  • xxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XX xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx.

c) Im Zusammenhang mit der Aufbewahrungspflicht bei wohlhabenden Bürgern

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