Bisher gibt es nur wenige Elektro- und Elektrohybridfahrzeuge. Als größte Probleme gelten eine relativ geringe Reichweite der Autos, hohe Anschaffungskosten und eine unzureichende Ladestation-Infrastruktur. Nun will die Bundesregierung Elektroautos im Straßenverkehr stärker fördern.

1. Steuervergünstigungen für Ladestationen und Ladestrom

Xxx xxx "Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx" xxx x.xx.xxxx xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxx xx Xxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxx xx Xxx. x xxx Xxx. xxx XXxXx.

Xxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx.

  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx Xxxxxxxx xxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx.
  • Xxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx.

a) Steuerbefreiung für die Nutzung von Ladevorrichtungen

Xxxxxxxxxxx xxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxx xxxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx x xxx "Xxxxxxxxxxxx" x xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx.

  • Xxxxxxxxxxxxxxxx: Xxx xxxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx.X. xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx.
    Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xXxxxx: Xxx xxxxx xxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxx xx Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx: xxxx xxx xxxx.
  • Xxxxxxxxxxxxxxxxxxxxxx: Xxx xxxx Xxxxxxxx, xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xx Xxxxxxxx xxxxxxxxxxxx XxxxxxxxXxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx XxxxxxxxXxxxxxxx xx.X. Xxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxxx xxxx.
    Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xXxxxx: Xxx xxxxx xxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxx xx Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx: xxxx xxx xxxx xxx xxxx xxx xxxx.
  • Xxxxxxxxxxx: Xxxxxxxxxxx xxxx Xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx. Xxxxxx xxx x xxXxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxx xxx xxx x Xxxxxxx xxxxxxxxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxx xxxx.
  • Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxx

  • Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx,
  • Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx,
  • xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx.

Xxxxxxxxxxx xxx xxx Xxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxx xxxx xx xxxxx xxx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx, xxxxx xxxxxx xxxxx xxxxxxxxxxxx.

  • Xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xx xxxx xx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx.
  • Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xXxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxx.

XXXXXXXXX: Xxx xxx Xxxxxxx "Xxxxxxxxxxxxxxx" xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxx, xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx, XXxXxxxxxxxxx xxxxxxx xxx xx.x.xxxx, X. xx.

Xxxxxxx Xxxxxxx: Xxxxx "xxxxxxxx Xxxxxxx" xxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx.X. xxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxx xx Xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx x Xx. xx XXxX xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx.

Aufladen von Elektrofahrrädern

Xx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxx xx.xx.xxxx, xxxxxxx xxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx

  • Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xXxXxxxxxxxx: Xxxx xxx xxx Xxxx, xxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx, x.x. xx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX: Xxxx xxxx Xxxxxx xxxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx x xxx "Xxxxxxxxxxxx" x xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxx "xxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxx.

Auslagenersatz beim elektrischen Aufladen eines Firmenwagens

Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx, xxxx xx xxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xXxxxxxx xxxx Xxxxxxxxxxxx. Xxxxxxx xx xxxx xx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxx x xxxxx xxx "Xxxxxxxxxxxx" x xxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx. Xxxxxx xxx x xxXxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxx xxx xxx x Xxxxxxx xxxxxxxxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxx xxxx.

Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xx Xxxxx xxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

XXXXXXX xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxxxxxx:

  • Xxxxxxxxx: Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxxxxxxx xx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx x Xx. xx XXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx.
  • Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx: Xxxx xx xxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx
    Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxx. Xxxxxxx xxxx xxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx xxxx xxxxx.

Xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx

xxxxxx

xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx
xxxx Xxxxxxxxxxx

xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx
xxxx Xxxxxxxxxxx

x xxxx Xxxxxxxxxxxxxxxx

x xxxx XxxxxxxXxxxxxxxxxxxxxxx

xx XXX

xx XXX

xx XXX

xx XXX

xXxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx
Xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxx.
XXXXXXX: Xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxxxxxxxx. Xx Xxxxxxxx xxxxxx xx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxx, xx xx xxxx xx xxxxxxx Xxxxxxxxx xxxx xx xxxx Xxxxxxxx xXxxxxxxxxxxxxxx xxxxxxx, xx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx.
XXXX: Xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx.

Xxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx:
Xxxxxxxxxx xxxx
xx. xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxxxxx x Xxxxxx x Xxxx x xxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.

b) Steuervergünstigung für Übereignung von Ladevorrichtungen

Xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxxxxx xxxxxxxxxx Xxxxxxx xxxx xx xxxx xxxxxxxx xxx xx x Xxxxxxxxxx x xxxx. Xxxx xxx xxx. Xxxxxxxxxxxxx x xxxxxxxxx. Xxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxx xx.X. xxxx xxx Xxxxxxx xxx xxx Xxxxxxx, xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx.

  • Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx xx xxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx.

Xxxxxxxxxxxxxx xx Xxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx:
Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xx x xxxxxxx, xxxxxx xx
x. xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxxxxx x Xxxxxx x Xxxx x xxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx.

2. Steuervergünstigung für Betriebs-Pkw und Firmenwagen

Xxxxx xxxx xxx Xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx xxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx Xxxxx xxxxxxx xxxx Xxxxxxxxxxx, xxxx xxx xxxx xxxx xxxxx XxxxxxxxxXxx xxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx.

  • Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx Xxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x xxx x XXxXx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx x x xxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxx xxx Xxxxxx xxx Xxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xx xxxx xxx xx Xxxxxxx xxxxxxxxxxx xxxxxxx xxxx.
  • Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx x Xxx. x Xxxx x xxx x XXxXx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

a) Anschaffung oder Leasing bis 31.12.2018

Xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx x xxXxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx x Xxx. x Xx. x Xxxx x xxx x XXxX xxxxx.

  • Xxx Xxxxxxxxxx xxx xxxxxxx xx Xxxxx xxxx xxxxxxxx: Xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxx xxxxxxxx xxx XXX xxx xXx xxx Xxxxxxxxxxxxxxxxxx, xxx. xx xxx XXX, xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.
  • Xxxxx Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xx xx XXX xxx xXx xxx. xx xxx XXX xxx Xxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xXxxXxxx xxx Xxxxxxxxx xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xx.
  • Xxx Xxxxxxxxxxx xxxx Xxxxxxx xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxx xxxxxxxx xx xxx XXX xxx xXx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xx x xxx XXX.
  • Xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxx Xxxxxxxxx, xxx xxx xxxx xxx xxxx xxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxx xxx x Xxx. x Xx. x Xxxx x Xx. x xxx Xxxx x Xx. x XXxX xxxxx.

Xx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx

Xxxxxxxxxxx xxx Xxxxxxxxx

Xxxxxxxxxxxxx

xxx xXx Xxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxx

xxx xx.xx.xxxx

xx Xxxxx xxxx

xx Xxxxx xxxx

xx Xxxxx xxxx

xx Xxxxx xxxx

xx Xxxxx xxxx

Xxxxxxxxxxxxx xxxxxxxxxx:

xx Xxxxx xxxx

xx Xxxxx xxxx

xx Xxxxx xxxx

xx Xxxxx xxxx

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xx XXX

xx xxx XXX

x xxx XXX

x xxx XXX

x xxx XXX

x xxx XXX

x xxx XXX

x xxx XXX

x xxx XXX

x xxx XXX

x xxx XXX

XXXXXXX: Xxx Xxxxxxxxxxx xxxx xx xxx xx.x.xxxx x xxx Xxx xxxx Xxxxxxxxxxxxxxxxx xxx "XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx x xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxx xxx xxxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx xxx.

b) Anschaffung oder Leasing 2019 bis 2021

Xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx:

Xxx Xxxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx. Xxxx xxxxxx xxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx x xxxxx xxx x Xxxxxxx x xxx xxxx xxx x,x Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x Xx. x xxx Xxxx x Xx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" x xxxxxxxx xxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxxxxxxxxxx.

XXXXXXX: Xxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx: Xxx xxxx Xxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxx xxxx xxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. x xxxx x XxxXx. Xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xx x XXx xxx Xxxxxxxxx xxxxxxxxx.

Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xx xxxx xxxxx xxxxxxxxxxx xxxx, xxxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xx. Xxx xxxxxx: Xxx Xxxxxxxxxxx xxxx Xxxxxxx xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx XXX xxx xXx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xx x xxx XXX.

Xxx x xxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx x xxx x,x Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx Xxxxxxxx xxxx xxxxxxxxx xxxx

  • Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x Xx. x XXxXx,
  • xxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxx x Xxx. x Xxxx x XXxXx,
  • xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx,
  • xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xXxXx xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx x xxXxxxxxxxxxxxxxx xxxx xxx xxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx

3. Kfz-Steuervergünstigung für Elektrofahrzeuge

Xxx xxx "Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxx xxx xxx Xxxxx xxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxxx, xxxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx. Xx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxx.

Xx xxx xx.xx.xxxx xxxx xxx XxxxXxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx x xxx xx Xxxxx xxxxxxxxx xxx xx XxxxxXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx. Xxx xxx xxxxx Xxxxxx xxxx xxx xxxxxxxxxxx XxxxXxxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx XxxxXxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxx x Xxxxx xxx xx Xxxxx xxxxxxxxxxx x"Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

XXX: Xx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxxx x.X. xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx xxxx xxxx xxxxxx xxxx xxx Xxxxx xxx Xxxxxxx xxxxxxxxxxxx xxx. XxxxxXxxxxxxxxxXxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX: Xxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx.

Steuerbefreiung bei Umrüstung eines Fahrzeugs zum Elektrofahrzeug

Xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xx xx XxxxxXxX xxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx xx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx "Xxxxxxxxxxxxx" xxx xxxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx "xxx Xxxxxxxxxxxxxxx" xxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xx xx XxxxxXxX xxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxx xx Xxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx. Xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xx XxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XxxxxXxX. Xxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx.

4. Kaufprämie für Elektrofahrzeuge

Xxx Xxxx xxx Xxxxxxxxxxxxxxx xxx xx, xx xxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xx xxxxx. Xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx. Xx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxx x"Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx"x. Xxx Xxxxxxxxxxxxxxxxx xxxxx xx xx.x.xxxx xxx xxx XXxXxxxxxxxxx xxxxxxxxx.

XxxxxxxxxxXxxx xxxx xxxx xxx Xxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxx
x x.xxx XXX xxxx xxxxx XxXxxxx,
x x.xxx XXX xxxx XxxxxxxXxxxx, xxxx XxXxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxx xxxx Xxxxxxxxx xxx xxxxx XxxxxxXxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xx.xxx XXX.

Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx x,x Xxx. XXX xxx xxxx xx xxx Xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxx xxxxxx xxxx xxx Xxx. XXX xxx Xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxx xxxxxxx xxx.xxx Xxxxxxxxx. Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx xxxx, xxxx xxxx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx x xxxx xxx Xxxxxxx "Xxx xxxxxx xxxxx, xxxxx xxxxxx". Xxxx xxx Xxxxxxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxx, xxxxxxxxxxx Xxxx xxxx.

Xxx xxxxxx Xxx xx xxx Xxxxxxxx Xx xxxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxx, xxxxxxxx Xxx xxx Xxxxxxx xx xxxx Xxxxxxxxx:

  • Xxx Xxxxxxxx xxxxx x.xxx XXX xxx Xxxxxxxxxxxxx xx. Xxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxxx.
  • Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXXx xxxxx Xxxxxx, xx xxx xxxxxx Xxxxxxx xxx Xxxx xx xxxxxxxx.

Xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx, xx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx xxx Xxxx.

Xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxx xxxx xx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxx.

Xxxx xxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xx.x.xxxx: Xxxxxxxxxxxxxxxxx

5. Privilegien im Straßenverkehr für Elektrofahrzeuge

Xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxx" xxx x.x.xxxx x"Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx"x xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxx xx xx xxxxxxxxx Xxxxx xxxxx Xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxx XxxX x xxxxxx xxx, xxxx xx xxxxxxxx xxx,

  • xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxx xx xxxxxxxxxxx,
  • Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xx xxxxxxxxxx xxxx xx xxxxxxxx xxx
  • Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx x.X. xxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxxx xxxx xxx Xxxxxx xxxx, xxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxxx xxxx

  • xxxxx XxxxxxxxxXxxxxxxxxxxxxxxx,
  • xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx,
  • Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxx XxxxxXx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxxxx xxxxxxxxxxx xxxx. xx Xxxxxxxxx xx xxxxx. Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxx.

Xx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx Xx xxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx X xxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxx, Xxxxxxx,x xxx Xxxxxxxxxxxx xXXXx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx:

x Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxx,

x xxxxxxxxxx Xxxxxxxxxxx,

x xxxxxxxxx Xxxxxxxxxxxxxx,

x Xxxxxxxxxxxxx xxx xxx XxxxXxxxxxxxxxx,

x Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxx Xxxx.

Xxx Xxxxxx xxxxx xx xx.x.xxxx xx Xxxxx xxx xxxx xxx xxx xx.xx.xxxx.

Xxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxx" xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxx, xxx xxx Xxxxxxx xxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxx xxxx Xxxxxx xxx xxxxxx, xxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxx.

Xxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxx, xxxx xxxx xx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxxx xxx xxXXX xxxxx xxxxxxxxx xxxx. Xxx xxxxxxxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxx Xxxxxxxxxx, xxx XXX xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxXXXxXxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxx Xxxxxxxxxxx

Xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xx xxxxxxx, xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

Xx Xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx XxxxXxxxxxxxxxx. Xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xx xxx xxxx xxxxxxxxxx XxxxXxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxxx. Xx xxx xxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx.

6. Geldwerter Vorteil bei Überlassung von Fahrrädern und Elektrofahrrädern

Xxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxx xxx xxx Xxxxxx xxxxxx xxx xxx xxx xxxx xxxxxx xxxxxx xxxxxxx xXxxxxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxx xxxx, xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx

  • Xxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxx, x. X. Xxxxxxx, xxx
  • XxxxxxxxXxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx, x. X. xxxxxxxx XxXxxxxxx xxx XxXxxxx.

Xx xxxxxx Xxxx xxxx xxxx xxxx x xxXxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxx Xxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, x.x. Xxxxxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x,xx x xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xx xxx x.x.xxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx, x.X. xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx x Xx. xx XXxX xxxx, xxxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.
Xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxx xxx xx.xx.xxxx xxx xx Xxx. x Xxxx x XXxX xxxxx.

XXXXXXXXX: Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxx x Xx. xx XXxXx. Xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxx xx Xxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXXXXXXX: Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxx xxxx xxxxx xxx x Xxx. x Xx. x Xxxx x XXxX xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx, xxx xxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxx xxxx "xxxxxxx" Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxx, xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx XxXxxxxxxx xXxxxxxXxxxxxxxx xxx XxXxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxxx xxx xxxx xxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx, xxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxx x,xx x xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxx: xxxxxxxxxxxx xxx xXxxxxxxxx Xxxxxxxxxxx: Xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx.

xxxxxx

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