Zinsen auf Steuern und andere Strafzuschläge

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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 seit 2014 verfassungswidrig!

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f) Gesetzliche Änderung

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2. Stundungszinsen (§ 234 AO)

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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

• Xxx xxxxxxx Xxxxxxxxxxxxx xxxx xx xxx XX xxxxxxxxx xxxxx,
• xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, x.X. Xxx xxx Xxxxxxx xxxx Xxxxxxxxxxx,
• xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx,
• xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx.

Xxxxxxx: Xxxx xxxxxxxxx Xxxxx xxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xx xxx XX xxx Xxxxxx xxxxx xxxxxxx, x.x. xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x Xx. xx XXxXx. Xxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XX xxxxxxxxxxx, xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx Xxx. x XXx. Xxxxx Xxxxxxxxxx xxxxxx xx Xxxxxxxx xxxx, xxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxx, xxx Xxxxxx xxxxxxx, xxxx xx xxxx xxx Xxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxx x.x.xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx. Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx xx 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.

XXXXXXX: Xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx, xxx, xxx xxx xxx XXx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx XXx. Xxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx x,x x xxx Xxxxx xxx. x x x.x. xxxxxx.

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:

• Xxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxx Xxxxxxxxxxx
• 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
• Xxxxx Xxxxx
• Xxxxxxxx Xxxxxxxxxxxxx.

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.

Neuregelung ab 2019

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:

• Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx
• Xxxxxxx xxx Xxxxxxxxxxxxxxxxx
• Xxxxxxxxxxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxx
• Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxxxx
• Xxxxxxxxx Xxxxxxxxxx
• Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

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.

XXXXXXX: Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxx. Xx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxx. Xxxxxx xx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxx xxxxxxxxxxx xxxx Xxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxx xxx xxxxx Xxxxx xxxxx xxxx xxxxx xxxxxxxxxxx xxxx xXxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxx Xxxxx xxxxxxxxxxx xxxxxx xXxxxxx xxx Xxxxxxxxx xxx XXX xxXxxxxxxxxxx.

c) Im Zusammenhang mit der Aufbewahrungspflicht bei wohlhabenden Bürgern

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

Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx Xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XX xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx, x.x. xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

9. Verlängerte Karenzzeiten für die Zinsberechnung

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xx xx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxxxxxx xxxxxxxxxxxxxxxxx x Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxx Xxxxxx xxxxxxxxxx xxx xXxxxxxxxxx xxxx xx xxxx Xxx. x Xxxx x XXx. Xxxx xxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx. Xxxx xxx Xxxxx xxxx xxx xxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxx x,x x. Xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxx xxx Xxxxxx x,xx x xxxx xxxxx xxxxxx Xxxxx xxx xxx Xxx. xx XXx. Xxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxx x.x.xxxx xxxxxxxx xxx xxx xxxx xxx xx.xx.xxxx xxxxx, xxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx XX xxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxxxxxxxx, xx xxx x xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx x Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxx xxxx xx xxxx XX xxxxx xx xxxx xxxxx xxx xxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx xx.

10. Erlass von Nachzahlungszinsen während Corona-Pandemie

Xx Xxxxxx xxx XxxxxxxXxxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx XxxxxxxxxxxxxxxxxxxXxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xx xxxxxx Xxxx xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xxxxxx xxx xxx, xxxx xxx Xxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxxxxxxxxXxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxx xxxxx XXXxXxxxxxxxx xx xxx Xxxxxxxxxxxx xxx XxxxxxxXxxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xXX Xxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx Xxxxxxxx XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx. Xx xxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxx, xxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XX xxxx xxx Xxxxx Xxxxx xxxx xxxx.
• Xxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxx xxxx xxxxx xxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxx XxxxxxxXxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxx. Xxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx xxxxxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxx. Xxxxxxxx xxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxx xxxxxx. Xxx Xxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxx xx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxx xxxxx xxxxx xxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxxxx xxxxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx xxx Xxxx xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxx xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxx xxx xxx xx Xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxx x XX xxxxxxxxxxx xxxxx. Xx xxx Xxxxxx xxxxxxxxxx xxxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx xxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxx xxxxx xxxxxxxxx, xxxxxxxxx xx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx.
• XXXXX: Xx Xxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx xx.x.xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx xxx xxxxxxxx xxxxxxxxxxx xxx xxx xx.x.xxxx xXXXxXxxxxxxxx xxx xx.x.xxxxx.