Verlustverrechnung: Wie Verluste steuerlich verrechnet werden

1. Verrechnung von Verlusten im selben Jahr

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a) Verlustausgleich innerhalb derselben Einkunftsart

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b) Verlustausgleich zwischen verschiedenen Einkunftsarten

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2. Verrechnung von Verlusten im Vorjahr oder im Folgejahr

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a) Verlustrücktrag in das Vorjahr

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Verlustfeststellungsbescheid

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b) Verlustvortrag in das Folgejahr

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AKTUELL: Neuregelung durch das Wachstumschancengesetz

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c) Besonderheit beim Verlustrücktrag und Verlustvortrag für Ehegatten

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3. Einschränkung der Verlustverrechnung in bestimmten Fällen

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Verluste aus privaten Veräußerungsgeschäften (§ 23 EStG)

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Verluste aus sonstigen Einkünften (§ 22 Nr. 3 EStG)

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Verluste aus Verlustzuweisungsgesellschaften bzw. Steuerstundungsmodellen

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Verluste aus gewerblicher Tierzucht oder Tierhaltung (§ 15 Abs. 4 Satz 1 und 2 EStG)

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Verluste aus gewerblichen Termingeschäften (§ 15 Abs. 4 Satz 3 bis 5 EStG)

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Verluste aus stillen Beteiligungen an Kapitalgesellschaften (§ 15 Abs. 4 Satz 6 bis 8 EStG)

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4. Verluste beim monatlichen Lohnsteuerabzug

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Sie wollen einenverbleibenden Verlustvortragaus dem Vorjahr berücksichtigen

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Die Summe der Einkünfte wird negativ sein

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5. Verlustverrechnung im Todesjahr beim Erblasser und beim Erben

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Xxx Xxxx xxxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx. Xxx xxxxxxxx, xxxx xxx xxxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xx xxxxxxxxxxxxxxxx xxxx, xxxxxx xxx xxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxx x. x. xxxx xxx Xxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxx xxxx xxx Xxxxxxx xxxxxx xxx xxxx xxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxxxx, xxxx xx xxx Xxxxxxxxx xxxxxxxxx xxxxxxx, x. x. xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xx xxxxx xxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx. Xxxxxxxx xxx Xxxx xxx Xxxxxxxxx xxx, xxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxxxx Xxxxxx xxxxx xX xx.x XXxXx.

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XXXXXXXXX: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx XXXxXxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxx xxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxx xxxxxxxx xx xx.x.xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxx xx.x.xxxx xxxxxx x xxxxxxxxxx.
Xxxx xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxx xxxxxxxxxxx: Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx x xxx xxx xxx xxx xx. Xxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxx xxxx xx xxx xx.x.xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx, xxx xxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx xxxxxx Xxx xxxxxx xxxxxxxxxxx xxx xxxxx xxxxx xxx xxxx xxxxxx Xxxxxx, xxx Xxxxx, xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx.

Xxxxxx Xxxxxxxxxxxxx xxx xxxxxx xx xxxxxxxxx: Xxx Xxxx xxxxx xx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx. Xxx xxxxx xxxxxx xxx Xxxx xxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxx xxx xxxx XXXx xx xx XXx. Xxx xxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxx xxxxxx xxx xx Xx. x XXxXx. Xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx XXX xxxx xxxx xxxxxx xxx Xxxxxxxxx: Xxx xxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxx, xxx Xxxxxxxxxx xx Xxxxxxxxx xxxxx xxx Xxxxxx.

Xxx xxxx xxx xxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx: Xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx xxxxx, xxxx xxx Xxxx Xxxxxxxxxxxxx, xxx xx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxx Xxxx Xxxxxxxxx xxx Xxxxxxxxxx, x. X. Xxxxxxxxxxxxxxx, xxxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxx xxxxx xxx Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx XXxXXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxx xx xxxxxx x.x. Xxxxxx xxx xx.xx.xxxx xxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxx xx xxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxx XXx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xxx XXx xx Xxxxxxxx xxxxxx xxxx.

6. Vererbbarkeit von Verlusten bei Eheleuten

Xxxx xxx Xxxxxxxxxxxx xxx XXX xxxx xxx Xxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxx xxx xxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx. xxxx X X. xxxx xxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xx xxx XXxX. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxx XXXxXxxxxxxxx xxxxx. Xx xxxxxxxxxx Xxxxxxx xxx xxxxx xxx xxxxx xx xxxxxxxxx:

Xxxxx xxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx: Xxxx xxxxxxx xx Xxxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx Xxxx xxx xxx xxx Xxxxxxxxx xxxx xxxx xx, xxx XXxX xxxxxxxx xxxxxxxxx xxxxxx, xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx.

• Xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx.
• Xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXXx.
• Xx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxx Xxx. x XXxX x.X.x. xx xxx Xxx. x XXxXX xxxxxxx xx xxxxxx.
• Xxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxx Xxxxxx xxxxx xxx Xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxx.

Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxx xx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx, xxxxx xxxx xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xX xxx Xxx. x XXxX xxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx, xxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx.

7. Kirchensteuer für den Erblasser: Abzug beim Erben als Sonderausgaben

Xx xxx xxxxxxxx: Xxxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx x xxxxxxxxx xxxx xxx Xxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxx. Xxx xxxx xx xxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxx xxx, xx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxx xxxx.

Xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxx xxx xxx Xxxxx xxx xxxxx xxx xxxxxx xxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxxxxxxxxxx: Xxxx xxx Xxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxx xx xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xXX Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxx Xxxx: Xxx Xxxxx xxxxx xx Xxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxx xxx xx Xxxxx xxxx xxxxxxxxxx. Xxxx xxx Xxx xxx Xxxxxx xxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xx xxxxx Xxxxx xxxxxxx xxxx. Xx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xx Xxxxxxxxx xxx Xxxxx xxxxxx Xxxxxxxxx xxx Xxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxx. Xxx Xxxxxxx xxx xxx Xxxxx xxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

8. Nachträgliche Geltendmachung von Spekulationsverlusten nicht möglich

Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx, xxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxx xXxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xXxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx.

• Xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxxx xx xxxxxxx: Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xx xxx Xxxx xxxxxxx xxxxxxx xxxxxx, xx xxx xxx xxxxxxxxxx xxxx, xxxxxxx xxxx xx xxx Xxxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XXXxXX xxxx X. xxxxx.
• XXXX xxxxx xxxx Xxx xxxxxxxxxxxxx XXXxXxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxx xxxxx xxxxxxxx xx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx. xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxX xxxxx.
  Xxx Xxxxxxxxxxx xxxx xxxxx xxx xxxx Xxxxxxxxx, xxxxxxx xxxxxxxxxxxx xxxx xxxx Xxxxxx, xx xxxxx xx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx xxx xx Xxx. xx XXxX xxxxx.

Xxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxx xxxx xxx xxxx xxx xxxx xxxxx x xxx xxx XXX xxxxxxx x xxxxxxxxxxxxx xxxxxxx xxxxxx xxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxx xxxx xxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxx Xxx xxxxx xx xxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx.

xxxxxxxxx: Xxx xxxxxxx Xxxxxxxx xxxxx xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xx xx Xx. x XXxX xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xx xxxxxxxx Xxxxx xxx xxxx xxxxxxxxxxx xxxxxx xxx xx Xx. x Xxxx x XXxXx.

9. Antrag auf Verlustfeststellung nur noch innerhalb der Feststellungsfrist

Xxxx xx xxxxx Xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx xxx xxxx xxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxx. xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx "Xxxxxxxxxxxxx" xxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxx. x XXxXx. Xxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxx, xxxx xx x xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxx x xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx. Xxxxxx Xxxxxxxxx xxxxx xxxx xx xxxxxxxxx Xxxxxx xxxx, xxx xxx Xxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xX xxx Xxx. x Xxxx x XXxXx.

Xxxx xxx Xxxxxxxxxxxxxx xxx XXX xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxxx xx xxxxxxxx xxx xx xxx Xxx. x XX xxxxx xxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

"Xxxx xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxx. x XX xxxxx xxxxx xxx xxx Xxxxxx xxx xx xxx XXxX Xxx. x Xxxx x xxx x XXxX xxxxx xxxxxxxxxx" xXxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx, Xxxxx xxx.

XXXXXXX: Xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx x xxxx xx xxx xx.xx.xxxx x xxxx xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx XXxX xxxxx.

Xxx xxxxxxxx: Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxx xx xxx Xxx. x XX xx xx xxx Xxx. x XXxX xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxx Xxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx

• Xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXx xxxx Xxxxxx xxx x Xxxxxx xxxxx xxxx xxxxxxx, xxxx xx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx.
• Xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xx x Xxxxxx xxxxx xxxx xxxxxxxxx xxx xxxxxxxx xxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

Xxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx: Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx XXX xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxxx xxxxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxx xx. X. XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxx.

Xxx Xxxxxxxx xxx xx xxx Xxx. x XX xxxxxx:

"Xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx xxxxxxx xxxxxx xx xxx Xxx. xx xxxxxx Xxxxxxxx. Xxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. xx xxx Xxx. x Xxxx x xxxx xxxxxxxxxxx."

Xxxxx Xxxxxxxx xxx xx xxx Xxx. x XX xxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxx xxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxx xxxxx xxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx.

Die neue Regelung in § 10d Abs. 4 EStG lautet:

10. Erbschaftsteuer: Steuerschulden als Nachlassverbindlichkeiten abziehbar

Xxx xxx Xxxx xxxxxxx, xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx "xxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XxxXxXx. Xxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx xxxxxx Xxx xxx xxx Xxxxx xxxxxxxxxx xxx xxx xxx xx xxxxxxxx xxxx.

Xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xx Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxxx xxxxx. Xxxxx xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xx Xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx Xxxxxxxx "xxx Xxxxxxxxx xxxxxxxxxx". Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx xx xxx Xxxxxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xx xxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xx xxxxxxx Xxxxxx xxx xxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxx "xxxx xxx Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxx xxxxxxxxxx Xxxxxxxxx. Xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxx xxxxxxxxx, xxx xx xxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx, x.x. xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxxx.

Xxxxxxxx xxx Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxx xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxx xxxx xxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxx, xxxxxxx xx xxx Xxxxxx xxx Xxxxx xxx xxxx xxxxx xxx Xxxx xxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

11. Erbschaftsteuer: Steuerberatungskosten als Nachlassverbindlichkeiten?

Xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxx Xxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxxxxxx.

XXXXXXX xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxx xx xxxxxx xx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx:

• Xxx xxx Xxxxxxxxxxx xxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XxxXxX xxxxxxxxxxxx. Xxxx xxxx xxxxxx xxx xxxxx xxxxx xxx Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx.
• Xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx xxx Xxx xxx Xxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxx, xx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxxx xx xxxxxx Xxxx xxxxxx xxx Xxxxxx xxx Xxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx. Xxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xxxx xxx Xxx xxxxx Xxxxxx xxxxxxx xxx Xxxxxxx xxxx, xxxx xxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxx xxxxx, xxx xx xxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. Xxx Xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxx. Xxxxx xxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
• Xxx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxx xxx xxx Xxxxx xxxxxxxxxxxxx. Xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx. Xxxx xxx xxx Xxxxxxxxxxx xxxxxxx. Xxxxx Xxxxx xxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx, xx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxx xxxx Xxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxx, xxx xxx xxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx. Xxxx xxxxxx Xxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxx Xxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XxxXxXx.

12. AKTUELL: Erweiterung des Verlustrücktrags in Corona-Zeiten

Xxx Xxxxx xxx XxxxxxxXxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxx Xxxxxxx xxxxxxxx. Xxxx xxxxx Xxxxxxxx xxxxxxx Xxxxxxxx xx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxxxxx "xxx" xxx xx x Xxx. XXX xxx Xxxxxxx xxx x Xxx. XXX xxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxXx.

Xxxx xxx Xxxxx xxxx xxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx x Xxx. XXX xxx. xx Xxx. XXX xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx xxx "Xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxx xxx xx Xxx. XXX xxx. xx Xxx. XXX. Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxxx xxx x Xxxxx xxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xx Xxx. XXX xxx. xx Xxx. XXX xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxxx xxx xxx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxx xxxxxxxxx xxxxxx xxxx, xxxx xxxxx xxxxxxx xx xxx Xxxx xxxx, xxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxx x Xxx. XXX xxx. x Xxx. XXX xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

Xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxx Xxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx: Xxx xxxxxx, xxx Xxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxx xx xxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx x xx xxx xxxxxx xxxx x xxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxxxx xxxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx: Xxx xxxxxxx xxxx xxxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxx Xxx xxxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxx. "Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx" xxx xxx Xxx. x Xxxx x xxx x XXxXx.

Xx xxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxx: Xxx xxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxx xxxx xxxx xxxxxxxxxx, xxxx xxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx. "Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx" xxx xxx Xxx. x Xxxx x XXxXxxxxx.

Xxx xxxxxxxx: Xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx, xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxx. Xxxx xxx xxx xxxxxx Xxxxxxxxxxxxxx.