Zur Ausstattung von bestimmten Berufspositionen und zum Gesamtpaket einer attraktiven Entlohnung gehört ein Firmenwagen bzw. Dienstwagen. Die Möglichkeit der privaten Nutzung muss allerdings als geldwerter Vorteil versteuert werden. Dafür ist zwar der Arbeitgeber zuständig, doch sollten auch Sie als Arbeitnehmer wissen, wie der private Nutzungswert ermittelt und versteuert wird. Hier erfahren Sie alles Wichtige rund um den "Firmenwagen und die Steuer".

1. Die Versteuerung des geldwerten Vorteils

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2. Wie der steuerpflichtige Nutzungswert berechnet wird

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a) Berechnung des Nutzungswerts nach der Pauschalmethode

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b) Berechnung des Nutzungswerts nach der Fahrtenbuchmethode

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3. Wie Sie die günstigste Methode in der Steuererklärung nutzen

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Welche Methode ist günstiger?

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Wenn der Arbeitgeber Ihre Zuzahlungen nicht steuermindernd berücksichtigt

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4. Laufende Zahlungen für die Nutzung

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Wenn die Nutzungsvergütung höher ist als der Nutzungswert

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5. Übernahme von laufenden Betriebskosten

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a) Bei Anwendung der Pauschalmethode

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Wie die Eigenkosten steuerlich berücksichtigt werden

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b) Bei Anwendung der Fahrtenbuchmethode

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NEU ab 2017: Vorteilhafte Alternativregelung

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Wie die Eigenkosten steuerlich berücksichtigt werden

Xx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxx xxx x xxXxxxxxxxxxxxxxx xxxxxx Xxxxx xxx.

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6. Zuzahlungen zu den Anschaffungskosten

Xxxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxx xx xxxxxxxxxxx. Xx xxxxx xx xxx, xxxx xxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxx, xxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx:

a) Bei Anwendung der Pauschalmethode

Xxx Xxxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxxxxxxx xx Xxxx xxx Xxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxx Xxxx xxx xxx. xx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxxxx, Xx. xxx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx X x.x Xxx. x Xx. x Xxxx x xxx x XXxXx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx Xx. xx.

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  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx x.X. xx xxx XXX xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.X. xx Xxxxxxx xxx xxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx xxx XXX : xx Xxxxxx, xxxxxx xx xxx XXX xxxxxxxxx.
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Xxxxxxxx:
Xxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx xxx xxxxxxxx Xxxxxxx xXxxxxxxxxXxxx XXX XXX x Xxxxxx. Xxx Xxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xx xxx XXX, xxx xx. Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx xx Xxxxxxx xxx. x Xxxxxx xx xxxxxxxxx xxx. Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxx XXX xx x xxx xx.xxx XXXx xxx. x.xxx XXX xx Xxxx. Xxxx Xxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxx. Xxx xxxx xxx XXX xxx Xxxxx xxx. x.xxx XXX xx Xxxx. Xxx xxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxx xx xxxxxxxxxx: xxx XXX .x. xxx XXX x xxx XXX.

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Xxxxxxxx: Xxxxxx xxxxxxxxx xx XXX xxxx. xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx XXX xxxx XXX .x. xxx XXXx, xxxxx xxx XXX. Xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx "Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx.

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b) Bei Anwendung der Fahrtenbuchmethode

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxx Xxxxxxxxx, xxxxxxxx xxxx. Xx xxxxxxxxxx xxxxx xx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxx xxxxxxxxxxxxxxx Xxxxx Xxxxxxxxx x xxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxx xxx. xx xxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xX x.x Xxx. x Xx. x Xxxx x xxx x XXxXx.

XXXXXXXXX: Xxxxxx Xxx xxxxxxxxx xxxx Xxxxxxxxxxx xxxx, xxxxxxx Xxxxxx xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx: xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx Xxxx Xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxxx xxx XxX xxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

 

7. Garagenkosten und Garagengelder

Xxxxxxx Xxx xxx Xxxxxxxxxxx xx Xxxxx xxxxxxx xxxx xx xxxxx xxxxxxxxxxxx Xxxxxx xxxxx, xx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xX x.x Xxx. x Xx. x Xxxx x XXxX xxxxx.

Xxxxx xxx Xxxxxxxxxxx Xxxxx xxx xxx. Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxx, xx xxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxx xx xxxxxxxxx:

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  • Xxxxx Xxx xxxx Xxxxxx xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxx. Xxxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxx Xxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxx, XXXxXX xxxx X. xxx. Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXxX xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

8. Gehaltsverzicht zugunsten eines Firmenwagens

Xx xxxxxx Xxxxxxx xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx. Xxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxxxxx. Xxx Xxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx "Xxxxxxxxxxx" xxxxxxxxxxx, xxx xxxxxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx. Xxxxx Xxxx xxx xxx XXX xxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx. xxxx XX X. xxxx. Xxx Xxxxxx xxxx xxxx xxxxxxxxxx xx xxx xx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx xx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xXxxxxxxxxx. Xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

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Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxxxxxx Xxxx xXxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX. Xxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX. Xxx Xxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx x xx.
Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx: x x xxx xx.xxx XXX x xxx XXX
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Sozialversicherungsbeiträge

Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx "Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx" xxxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xx.xx.xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxx xXxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xx xxxxxxxxx xxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxx xxx xxx Xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx Xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X xx X xxxx Xx.

Xxxxxxxx:
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Werbungskostenabzug

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Xxxxxxxxxx xxxxx xx Xxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx, xx xxx xxxxxxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xx Xxxx xxx XxxxXxxxxxxxxx xxxxxxx xxxxx. Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxx xxx, xxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx xx xx x Xxx. x Xxxxxx x xxx x XXxX xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx, xxx xxx xxx xxxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxx, xxxx Xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxx xxx xxxxxxxxxx xxxx xxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.

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9. Firmenwagen mit Chauffeur

Xxxxxx xxx Xxxxxxxxxxx Xxxxx xxxxx xxx Xxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xX x.x Xxx. xx XXxXx:

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Vorteil für Behinderte

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10. Besonderheit für Mitarbeiter von Autoverleihfirmen

Xxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxx, xxxx Xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx Xxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxx. Xxxxxx Xxxxxxxxxxxxxx xxxxxxxx x.xxx XXX. Xxxxxxxxxxxx xxxxxx xxxxxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx. xxxx X X. xxxx.

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XXXXXXXXX: Xxxx xxx xxx xxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xx xx Xxx. x Xxxx x XXxXx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx x. x. Xxxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxx xxxx xx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx.

11. Einsatz des Privat-Pkw gegen Vollkostenerstattung

Xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xx xxxxxxx, xxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx: Xxx xxxxxx xxx Xxxxxxxx xxx xxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxx xxxxxxxxxxx:

a) Kostenerstattung für Privat-Pkw

Xxxx xxx Xxxxxxxxxxx Xxxxx xxxx Xxxxx XxxxxxxXxx xxxxxxxxxx XxxxXxxxxx xxxxxxxxx, xxxxxx xx Xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxx Xxxxxxx xx, xxx xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx XXXxXxxxxxxxxxxx xxx xxxx Xxx xxxxxxxxxxx, xxxx xxx Xxxxxx Xxxxx Xxxxxxxxxxxxx xxxx xxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx xxx xxxx xxxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxx xxxxx, xxxx Xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

b) Pkw-Leasing auf Veranlassung des Arbeitgebers

Xxxxxx xxxxx xxx Xxxx, xxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxx xx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxx xxx xxxxxxxx Xxxxxxxxxxxx x xxxxx xxx xxx xxxxx Xxxxxxxxxxx x xxxxxxxxxx xxxxxxx. Xxx xxx Xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

12. Schaden am Firmenwagen aufgrund Unfall, Beschädigung oder Diebstahls

Xxxxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxx xxxxx Xxxxxxx, xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxx xxxx xxx xxx Xxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx

a) Regelung bis 2010

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. "Xx xxxxxx Xxxxxxx xxxxxx xxx x xxXxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx" xXXX Xxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx xxxxxxxxx XX Xxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxxxx, xxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxx XxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xX x.x Xxx. x Xx. x Xxxx x XXxX xxxxx.

b) Neuregelung ab 2011

Xxxxxxxx xxxxx XXXxXxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxx xXxxxxxxxxxxxxxxxxxx xxx "xxxxxx Xxxxxx, xxx xxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xx xxxxxx xxxxxxxx xxxx xxx xx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxxxx" xX x.x Xxx. x Xx. x Xxxx x XXxX xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxx xx xxxxxxxxx Xxxxxxxxxxx xx xxxx:

  • Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxx xxx x.xxx XXX xxxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xX x.x. Xxx. x Xx. x Xxxx x XXxX xxxxx.
  • Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx x.xxx XXX xx Xxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxxxx, xxxx Xxxxxxxxxxxx xxxxx xxxx xx xxxxx xxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxx xxx xxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxx x.xxx XXX xxxxxxxx. XXx.x xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxxxxxx xxx xX x.x Xxx. x Xx. x Xxxx xx XXxX xxxxx.

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

XXXXXXXXX: Xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxx, xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx. xx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx.
XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xx.X. xx xxxxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx x.xxx XXX. Xx xxxxxx xxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxxxx xX x.x Xxx. x Xx. x Xxxx xx XXxX xxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx x.xxx XXX. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX. Xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx.
Xxxx Xxxxxxxx xxx xxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx. Xx xxxxxx xxxx xxxxxx xxxxx xxxx xxx x.xxx XXX xxxxxxxx, xxxxxx xx xxxxxxxxxx.
Xxxxx xxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx xxxxx xxx,

  • xxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, x. X. xxx xxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxx, xxxx
  • xxxx xxx Xxxxxx xxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxx: Xxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xx xxxxxxxx Xxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx. Xx xxx Xxxxx xxxx xxx Xxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxxx xxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx.

13. Verbilligter Erwerb eines Firmenwagens

Xxxxx xxxxxx xxxxxxxx Xxxxxxxxxxx, xxx xxxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxx xxxx xxxxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxx x Xxx. x XXxXx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxx. Xxx Xxxxx xxxx xxx, xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx.

Xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxx Xxxxx, xxx xxx Xxxxxxxx x xxx. xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx, x. X. xxxxxx xxx XxxxxxxxxXxxxx xxxx XXXxXxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxx xx, xxxx xx xxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxx, xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxx xxxxxxx xxxxxxxxx xxxx.

14. Wenn das Fahrzeug dem Arbeitnehmer zuzurechnen ist

Xxx xxxxx Xxxxx x xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx. xxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx xx Xxxxxxxx, xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx XX xxx xx.xx.xxxx, x X xxxxxx.

Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxx,

  • xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx XxxxXxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx, xxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxx xx x Xxx. x Xxxx x XXxX. Xxx xxxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx xx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxx xxxx Xxxxxxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxx xxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.
  • xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xXxxxxxxxxxXxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxxxxxxxxx,
    • xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, x.X. xxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxx.
    • xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

xxx Xxxxxxxxxxxxxxxxxxxxx: Xxxx xxxxxx "xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx", xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxx, xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx, xx xxxx xxx xx Xxxxx xx xxxxxxxxx Xxxxxxx xx xxxxxxxxxx xxx xxx xxx xxxxxx xxx Xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxxx, xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx.

Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx, xxxxx xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx xxxxxxx Xxxxxxx xxxxxxx x xxXxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx Xx. xx. Xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx:

  • Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx
    • xx xx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxx Xxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx
    • xx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxx xxx xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx xx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx.
  • Xx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx.
  • Xxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxx xxxxxxx x xxXxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx x xxxx xxxxx xxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx.

xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx x xxxxxxxxxxxxx x xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx, xx xxxx xxx xx Xxxxx xx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xxx xxx xxxxxx xxx Xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxx.

  • Xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx: xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxx xxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx.
  • Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx, xxx xx xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx xxxxx, xxx xxxx xx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx xx Xxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx.
  • Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxx xxxx Xxxxxxxxx xxx, xxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xx xxxxx Xxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxx xxxxxx xxx. xxxxxxxxxx xx xxx Xxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx.
Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx, xxx xxx xxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxx, xx xxxxxxxx xxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx xx.x.xxxx xXX X xxxxx xxx XX X xxxxxx. Xxxx xxxx xx Xxxxxxx: Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx: Xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxx xxxx.

XXXXXXX: Xxx xxxxxxxxxx Xxxxxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx, xxx xxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x XXxX xx xxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx.

Xx xxx Xxxxxx xxxxxx Xxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxx xxxxxxx: Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxx.

Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxx xxx Xxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx. Xxxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

15. Wenn der Ehegatte den Firmen- bzw. Geschäftswagen mit benutzt

Xxx xxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxx xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx

Xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxxxxx xxxx xxx xxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xx xxxx Xxxxxxxxx:

  • Xxxx xxx XxxxXxxxxxx xxxxxxxxxx xxxx XxxxxxxxxxXxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxxxxx, xxx xxx XxxxXxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx x.X. xxx xx xx XXX XX.
  • Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx XxxxxxxxxxxxXxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxx xxxx xxxxxx xxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx x.X. xxx xx xx XXX XX. Xxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx XxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxx xxxxxxx xxxxxx xxxxxx.
  • Xxx Xxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxx xxxxxx, xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx:
    • Xxxxxxxxx xxx xxx xxxxxxx Xxxxx xXxxxxx, Xxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxx.
    • Xxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxx xXxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxx, Xxxxxxxxxxx xxx xxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx.
    • Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx.

16. Firmenwagen bei GmbH-Gesellschafter-Geschäftsführern

Xxxx XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxxxxx, xx xxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx:

  • Xxx xxx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxx xx Xxxxxxxxxxxxxxxxxx xxx xxx XxxX xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx Xxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx Xxxxxxx xxx xxxxx x xxx xxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxx xx xxxxxxxxxx xxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx x xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxx.
  • Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxx xxxxxx xxxx xxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx.

Xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxXXx xxx xxx Xxxxxxx xxx xxxx Xxxxxx xx xxxxxxxxxxxxxxxx:

  • Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xXX xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx xxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xXX xxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxxx. xxx. x,xx x xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx.
  • Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xXX xx xxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxx. x,xx x xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxx xxxx. x,xxx x xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx. Xx xxxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx:
  • Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxx, xxxxxx xxx xXX xx xxx "Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxx xx xx Xxx. x Xx. x XXxXx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x. Xxxxx Xxx xx xxx XxxX xx xxxxxxxxxx xx x xxxxxxxxx xxxx xxxx xxxx xx xxxxxxxxxx x x xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxx xxxx, xxxx xxx xXX xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx x xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xx xxx Xxx. x Xx. x XXxXx.
  • Xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx x xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx.

17. Nutzungswert bei Elektro- und Hybridelektrofahrzeugen

Xxxxx xxxx xxx Xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxx Xxxxx xxxxxxx xxxx Xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx, xxx Xxxxxxxxxxx, xxxx xxx xxxx xxxx xxxxx XxxxxxxxxXxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxx xxxx xxxxxxxx xxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

  • 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.
  • 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 xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx x x xxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxx xxx Xxxxxx xxx Xxxxxxxx. Xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx 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 XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

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