"Nicht nur Bares ist Wahres..." Von einer Gehaltserhöhung bleibt nach Abzug von Steuern und Sozialabgaben häufig nicht mal die Hälfte übrig. Da sollte man nach Wegen zu suchen, die dem Mitarbeiter einen größeren Nettonutzen bringen und den Arbeitgeber auch nicht mehr kosten: "Extras statt Gehalt". Ist der Arbeitgeber großzügig, lässt sich in vielen Fällen auch das Finanzamt nicht lumpen. Hier finden Sie eine Vielzahl von interessanten Anregungen für die nächste Gehaltsverhandlung.

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1. Fahrtkostenzuschuss

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2. Job-Ticket

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3. Benzingutschein, Warengutschein

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4. Sammelbeförderung

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5. Kostenloser Parkplatz

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6. Computer u. Ä. vom Arbeitgeber

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7. Privatnutzung von Computer, Internet und Telefon des Arbeitgebers

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8. Zuschüsse zu Internetkosten

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9. Bildschirm-Arbeitsbrille

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10. Essensmarken und Restaurantschecks

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x,xx XXX

.x. x,xx XXX

Xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx

Xxxxxxxxx xxxx Xxxxxxxx xx xxx Xxxxxxxxxxx

x x,xx XXX

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x x,xx XXX

Xxx xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx Xxxxxxxxxx Xxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx x xxxxx xxxx x xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx xx x xxxxxxxx xxxxxxxxxx x xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxx x Xxx. x Xx. x XxXXx. Xxxx xx Xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx Xx.

Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx:

  • Xxx Xxxxxxxxxxx xxxxxxxx Xxxxx xxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxx xxx xxx xx x,xx XXX xxxxxx.
  • Xxxxxx xxxxxx xxx Xxxxx Xxxxxxxxxxx xxxxxxxxx xx,xx XXX xxx x x,xx XXXx xxxxxxxxxxx.
  • Xxx Xxxxxxxxx xxx xx,xx XXXxXxxxx xxx. xxx XXXxXxxx xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx X xx.x Xxx. x Xx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.

11. Verbilligte Kantinenmahlzeiten

Xxx xxx Xxxxxxxxxxx xxxx Xxxxxxx, xx xxx Xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxx xxxxxxxxxx xxxx xx xxx Xxxxxx, xxx Xxx xxxx xxx Xxxxx xxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx, xxxxx xx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxx xxx xxxxxxx Xxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXXXXX: Xxxxx Xxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxx xxxxxxxx, xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xX x.x Xxx. x Xx. x xxx x XXxXx.

Xxxxxxxx:

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x,xx XXX

x,xx XXX

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x,xx XXX

xxxxxx xxxxxxxxxxxx x XXX

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx.

12. Höhere Verpflegungspauschbeträge bei Auswärtstätigkeit

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx Xxxxx xxxx xxxx xxxx xxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx:

Xxx Xxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xx x xxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx X xx.x Xxx. x XXxXx.

Xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxx xxxxx xxxxxx xxx x.xxx XXX xx Xxxx xxx xxx xx Xxx. x Xx. x XXxXx X xx.x Xxx. x Xxxx x XXxXx. Xxxx xxx Xxxxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

13. Getränke und Speisen am Arbeitsplatz

Xxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xx xxxxxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx, Xxx, Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx, Xxx xxx Xxxxxxx. Xxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxx xxxxxxxx.

Xxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xX xx.x Xxx. x XXxXx.

Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx

  • Xxxxxxx xxx xx xx XXX xxxx xxxx xxx xx xx XXXx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, x. X. xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxx, xxx. Xxxxxxxxxxxx xX xx.x Xxx. x Xxxx x XXxXx.
  • xxxxx Xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.
  • Xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xX x.x Xxx. x Xx. x XXxXx.

14. Verbilligte oder kostenlose Gewährung von Waren und Dienstleistungen

Xxx Xxxxxxxxxxx xxxx Xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx xxx xxxxxx Xxxxxxxx xxxx xxx Xxxxx xxxxxxxxx, xxxxxxxxx xxxx xxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxx Xxx xxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx:

Xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx. XxxxxxxxxxxxxxxXxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx.

15. Sachbezüge von geringem Wert

Xxxxxxxxxxx, x. x. Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxx xxxx Xxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxx xxx xxxxxxx Xxxxxx, x. X. xx xxxxx Xxxxxxxx xxxx Xxxxxxxxxx, xxxxxxxxx xxxxxxx. Xxxxxxxx xxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx:

Xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxx xxxxx xxxxxx xxx xxx xx XXX xxx Xxxxx xxx x Xxx. x Xxxx xx XXxXx.

Xxxxxxxxxxx xxxxxxx Xxx xxx xxx XxxxxxxxxxxXxxxxxxxxx xx xxxxxxxxx Xxxxxxx:

  • Xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxx xxxxx xxx xxxxxx Xxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxx xxxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxx xxx xx x Xxx. x XXxX xxxxxx.
  • Xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xx x Xxx. x Xxxx x XXxX xx xxxxxxxx xxxx.

XXXXXXXXX: Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxx xxx xx XXX x xxx xxxx xxxxx xx xx XXX x xxxxxxxxxx xX xx.x Xxx. x Xxxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx xx Xxxx xxxxxxxxx.

16. Sachgeschenke aus persönlichem Anlass

Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, x. X. xxxx Xxxxxxx xxx xx XXX xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xx xxxx xxxx xx Xxxxxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx:

Xxxxxxxxxxxxx xxx xx xxxxx Xxxx xxx xx XXX xxxxxxx. Xxxxxxxxxxxx xxxx xxxx: xx XXXx, xxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxx. "Xxxxxxxxxxxxxxxx" xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, x. X. Xxxxxx, Xxxxxxxxxxxx, Xxxx, Xxxxxxxxxx xX xx.x Xxx. x Xxxx x XXxXx.

XXXXXXX: Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxx xxxxx Xxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxx. Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xx Xxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx

  • Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, x. X. xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxx, xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxx xx XXX x xxx xxxx xxxxx xx xx XXX x xxxxx xxxxxxxxxxxxxx.

Xxx xxx Xxxxxx xxx xx XXX xxxxxxx xx xxxx xx xxxx "Xxxxxxxxxx", xxxxx xx xxxxx "Xxxxxxxxxx". Xxx xxxxxxxx: Xxxx xxx Xxxxxx xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx.

17. Gutschein für Fitnesstraining

Xx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xx xx XXX xx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx xx XXxXx.

Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxx xx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxx.

18. Gesundheitsförderung

Xxx Xxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx, xx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, Xxxxxxxx xx Xxxxxxxx xx xxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxx XXX xxx Xxxxxxxxxxx xxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.

XXXXXXXXX: Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx, xxx xxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xx xxx Xxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xXxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxxxx xxxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xxx Xxxxx xxxxxxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxx x Xxx. x Xxxx x XXxXx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx. xxxxxxxxxxxx xxxx. Xxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx xxx xxxx xx xxx xxx XXX X xxx x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.

xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx xx xxx Xxxxx xxxx xxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xx xxx xxx XXX X xxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxx xxxx xxx xx Xxx. x Xxxx x XXxX xxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxx xxxxxxxx

  • xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXX X xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxxx
  • Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xx xx Xxx. x Xxxx x XXX X xxxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xx xx Xxx. x Xxxx x XXX X xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxx xxx xxxxx "Xxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxx xxx Xxxxxxx xx xxx xx.x.xxxx xxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxx. Xx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xx xx xx XXX X x.X. xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxx xxxxxxxxx Xxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxx, X. xxx xxxxxx xx xxx Xxxxxxxxxxx: "Xxxxxxxx xxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX. Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xx xx Xxx. x Xxxx x XXX X xxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX, xxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx."

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx.

19. Firmenwagen

Xxx Xxxxxxxxxxx xxxx Xxxxx xxxx xxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxx xxx. xxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxx xxxxxxxxxx. Xxxxxx xxxx xx xxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx.

Xx xxx Xxxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX: Xxxx xxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxx Xxx xxxxx Xxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xx xxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx Xxxxxxx xxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxx xxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx.

20. Zinsgünstige Darlehen

Xx xxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxx xxx x.xxx XXX, xxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xx xxxxxx Xxxx xxxxx Xxxxx. Xxx Xxxxxxxxxxx xxxx Xxxxx xxxxx xxx Xxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxx xxxx Xxx xxxxxx Xxxxxxx xxxxxxxxxx xxxxxxx. Xx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxxx xxxxxxxx. Xxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxx.

Xxx xxx xx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxx xxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx xxxxxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx.

Xxxxxxxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx x.xxx XXX, xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx:

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx.

21. Kinderbetreuung und Kindergarten

Xxxxxx xxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxx xxxx xxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx Xxxxx xxxxxxxx xx xxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx.

Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx x xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.

Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx:

  • Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxx.
  • Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx.
  • Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxxxx xxx xx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx.
  • Xxxxxxxxxxxxxxx xx Xxxxxxx xxx XxxxxxxxxxxxxxxxXxxxxx, xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

22. Leistungen zur besseren Vereinbarkeit von Beruf und Familie

Xxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx, xx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxx xx xxx Xxxxx xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xx xxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxx.

Xx xxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx xxxxxxxxxx xxx x Xx. xxx XXxXx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxx

  • xxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxx XXX xxx Xxxx xxx Xxxxxxxxxxx,
  • xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxx, xxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx "xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx" xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxx xxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx x xxxx xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxx, xxx x. X. xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxx. xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.

23. Beihilfen in Krankheits- und Notfällen

Xx Xxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx Xxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx:

Xx xxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxx xx xxx XXX, xx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxxxx xxx x Xx. xx XXxXx X x.xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxx.

24. Erholungsbeihilfen

Xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx x xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxxxxxxxxxx:

Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx, xxx xxxx xxx xx xxxxx Xxxxxx xxx
x xxx XXX xxxx xxx Xxxxxxxxxxxx,
x xxx XXX xxxx xxx Xxxxxxxxx xxx
x xx XXX xxxx xxxxx Xxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxx xxx xxxxx xxx xx xxx XXX xxxxxxxxxx xX xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxx.

25. Vermögenswirksame Leistungen

Xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxx Xxxxx Xxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxx xxx x xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxX xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx XxxxxxxxxxxxxXxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxx xxxx xxxxxxxx, xxxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx.

Xx xxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxx

xxxxxx

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XXXXXXXXX: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxxx xx xxx xxx Xxxxx Xxxxx Xxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxx xx xxx Xxxxx Xxxxxxxxx xx, xx Xxx Xxxxxxxx xxx xxx xxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxx xxxxx.

Xxxxxxxx Xxx xxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx Xxx Xxxxx Xxxxx Xxxxxxxx xxxxxxx xxxxxx, xx xx xxxx xx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx xxx. xxxxx xxxxxxxx Xxxxxxxxxx xx xxxxxx. Xxxx xxxx xxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx xxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxxxx, xxxxxxx Xxx xxxxx xxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxx Xxxxx Xxxx xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx.

26. Vermögensbeteiligung

Xxx Xxxxxxxxxxx xxxx Xxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxx. Xxxxx xxxxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx:

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxx xxx xx xxxxx Xxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx xxx x Xx. xx XXxXx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxx, xxx xxx Xxxx xxxx xxxxxxx xx Xxxxxxx xxxxxx xxxx. Xxxxx xxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xx xxx xxxx xxxxxxxx, xxxx Xxxxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxx xxx. xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx.

XXXX xx Xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx, xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxx xxx xxx x xxxxx xxxxxxxxxx x Xxxxxxxxxx xxx xx x Xxx. x Xx. x XxXX. Xxxx xxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx "xxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxxxxx", xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx, xxx xxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx XXXx xxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxx xxx xx XXX xxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxxx xx xxx xxx Xxxxx Xxxxx Xxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxx.

27. Jubiläumszuwendungen

Xxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxx. Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx, xxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx "Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx" xxx xxxxxxxx xxxxx xx xxx "xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx" xxx xx Xxx. x Xx. x XXxXx.

Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxxx xxxxx xx xxxx "Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx". Xxxxxxxx xxxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxx.

XXXXXXXXX: Xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx, xxx, xxx, xxx, xxxxxxxxxxxx Xxxxxxxxx xX xx.x Xxx. x Xx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx.

28. Prämien für Vielflieger

Xxx xxx xxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx. Xxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx "Xxxxx xxxxx Xxxx" xxx Xxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx Xxxx Xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxx xx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx:

Xxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxx xxxxxx, xxx xxx xxxxxxxxx Xxxxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

29. Firmenunfallversicherung

Xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxx xxxxXxxxxxxxxxxxxxxxxx xx, xxxx xxx xx xxxx xxx Xxxxxxxxx xxxxx, xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxx, xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxx xx Xxx xx xxxx:

  • Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxx xxxx xxxxxxxx xxxx Xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxx Xxx xxxxxx xx Xxxx xxx Xxxxxxx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxxx xxx xx XXX xx Xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxxxxx xxx x xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx x xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx:

Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxx xx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xxx, xx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

30. Direktversicherung

Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxx xxxx Xxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxx xxxxx xx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxx.

Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxx xxx xx x.xxx XXX xx Xxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx xxx xx Xxx. xxx XXxXx.

Xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx x.xxx XXX xxx x Xx. xx XXxXx. Xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXX: Xx Xxxxx xxxx xxxxxxx xxxx Xxxxxxxxx xxx xx x.xxx XXX xx x xxx xx.xxx XXXx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx x.xxx XXX xxxx xxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

31. Betriebliche Altersversorgung

Xxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx. Xx xxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxx xxxxxx Xxxxxxx xxxxxx xxxxxxxxx.

Xxx xxxx xxx x Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx:

  • Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xx xxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx: x.xxx XXXx xxx xxxxxxxx xxxxxx xxx xx xxxxxxxx x.xxx XXX xxxxxxxxxx xxx x Xx. xx XXxXx.
  • Xxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxxxxxx, xxxx xxxxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx XX xxxxxxxxxxxxxxxxxxxxxxx. Xxx x.x. xxxxxxxxxxxx Xxxxxxxxxx xxx xx x.xxx XXX xxx xxxx xxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx.
  • XxxxxxxxXxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxx "Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx" xxx "Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx" xx xxxxxxx: Xx xxxxxx Xxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx. XxxxxxxxXxxxxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX.
    Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxxxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxxxx

Xxxxxx:

Xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx

xxxxxx

xxxxxxxxxxxx

xxxxxxxxxx

Xxxxxxxx

xxxxxxxxxx

Xxxxxxxxxxxx

xxxxxxxxxx

xxxxxxxxxx

xxxxxxxxxx

xxxxxxxxxxxx

xxx xx x x xxx XXX

xxxxxxxxxxxx

xxxx xxxxxxxxxxxxxxx

xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx xx XXxXx

Xxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxx xxx

xxx x x xxx XXX xxx xxxxxxxxxx

xxxx. Xxxxxxxxxx

xxx x.xxx XXX

xxxxxx

xxx xx x x xxx XXX

xxxxxxxxxxxx

Xxxxxxxxxx xxx

xxxxxxxxxxxxxxxxx

xxx xx x x xxx XXX

xxxxxxxxxxxx

Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx

xxxxxx

xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxx

xxx xx Xx. x XXxXx

xxxxxx

xxxxxx

Xxxxxxxxxxxxx

Xxxxxxxxxxxxx

xxx Xxxxxxxxxxxx xx x.x.xxxx

xxx Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxxx, xx Xxxxx xxxx: xx.xxx XXX. x x xxxxx xxxx x.xxx XXX.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx.

32. Fehlgeldentschädigungen für Beschäftigte im Kassendienst

Xxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx xXxxxxxx xxxx Xxxxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx. Xxxx xxxx xxx Xxxxxxxxxxx Xxx xxx xxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xx XXX xx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xX xx.x Xxx. x Xx. x XXxXx.

33. Werkzeuggeld

Xxxxxx Xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxxxx Xxxx xxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.

XXXXXXX: Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xX x.xx XXxXx.

34. Gestellung von Berufskleidung

Xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxxxxxx xxx, xxxx xx xxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxx. xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx.

Xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxx xx xxx Xxxxxxxx xxxxxxxxx xxx x Xx. xx XXxXx.

Xxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxx xxxxxxxxxx xxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xX x.xx XXxXx.

Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxxxx Xxx xxxx Xxxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx x Xx. x XXxXx.

XXXXXXX: xxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxxx xxx "xxxxxxxxxxxxx" xxxxxxxx xxx, xxxx xxxxxx Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxx", xx xxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxx xxxxxxxx "xxxxxxxxx Xxxxxxxxxxxx" xxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxxxx Xxxxxxxxxxxxxx.

35. Werbungskostenersatz

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx Xxx xxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xX xx.x Xxx. x XXxXx.

Xxx xx xxxxxxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xx xxxxxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx:

  • Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, x. x. Xxxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx xxx xx XXxXx.
  • Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xx. xx xxx xx XXxXx.
  • Xxxxxxxxxxxx xxx x Xx. xx xxx xx XXxXx.
  • Xxxxxxxxxxxx xxx x Xx. xx XXxXx.
  • Xxxxxxxx Xxxxxxxxxxxxxx xxx x Xx. xx XXxXx.
  • Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xX x.xx Xxx. x XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxxx Xxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx xx XXX xxxxxxxxx, xxxxxxxxxx xxxxxxxxx. Xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxx xxxxxxxxxx xxxxxxxxx x xx xxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xX xx.x Xxx. x XXxXx.

XXXXXXX: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx XXxXx.

36. Auslagenersatz und durchlaufende Gelder

Xxxxxxxx, xxx Xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx xxx xx Xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxx. Xxxxx Xxx xxx Xxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxx, xx xx xxxx xxx xxxxxxxxxx, xxxxxxx xx xxxx xx xxxxxxxxxxxxx Xxxxxx.

Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.

XXXXXXXXX: Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx, xxx Xxx xxx xxxxx Xxxxxx xxxxxxxxxxx xxxxx.

Xxxxxxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxx xx XXX, xx xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xX x.xx Xxx. x XXxXx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

37. Betriebsveranstaltungen

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx. xxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx
xxx XXX xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

XXXXXXXXX: Xx xxxx xxx xxx Xxxxxx xxx xxx XXX xxx Xxxxxxxxxx, xxx xxxx xxx xx xxxx Xxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxx XXX xxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxxx xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx.

Xx xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx:

  • Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxxxx Xxxxxx xxx xxx XXX xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.
  • Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx XXX xxx, xx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xXxxxxxxxxxx. Xxx xxxx xxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxxx xxxxxx xXxxxxxxxxxx.
  • Xxx Xxxxxxxxxx xxx xxx XXX xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx.
  • Xxx Xxxxxxxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxx xx xxxxxxxxx, x.X. xxxx Xxxxxxxxx.
  • Xxx Xxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xx xxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxx xxxxx xxx xxx Xxxxxx xxxx xxx "Xxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx", xxxxxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxx, xxx Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxx.
  • Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx.
  • Xxxxxx xxx xxx xxxx xxxxx xx xx xxxx xxxxx xxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxx "xxxxxxx" xxxx. Xxx xxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxx xxxx xxx xxxxx Xxxx xxx xxxx xxx xx XXX xxxx Xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxx xXxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxxx xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxx: Xxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

38. Betriebliche Weiterbildung

Xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, xx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx.

Xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx "xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx" xxxxx.

Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xX xx.x Xxx. x XXxXx:

  • Xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx xxxxxxxxxxx.
  • Xxxx xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxx xxxx xxxxxxx xxxx, "xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx".

Xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx, xxxxxxx xxx Xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx Xxxxxxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxxxxx xxxxxx Xxxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxx: Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

39. Zeitwertkonten

Xxx Xxxxxxxxxxxxxxx xxxx xx xx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx x xxxxxxxxxxx "xx Xxxx" x xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, x. X. xxxx Xxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxx, Xxxxxxx. Xx xxxxxxx xxxx xxxxx xx xxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx
x xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx
x xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxx.
Xxxxx xxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xx Xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx.

Xxx xxxx xxx Xxxxxxxx:

  • xXxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxx xx. Xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxxx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx x.x.
  • xXxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXX XXx.
  • xXxx Xxxxxxxxxxx xxxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx.
  • xXxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxx.
  • Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.
  • Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxx, xxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxx Xxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

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