Falls die Bauleistungen für den unternehmerischen Zweck bestimmt sind, der Auftragswert die Bagatellgrenze übersteigt und das ausführende Bauunternehmen Ihnen eine Freistellungsbescheinigung nicht vorlegt, müssen Sie die Bauabzugsteuer einbehalten und an das Finanzamt abführen. Hierbei ergeben sich für Sie doch etliche Fragen.

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx

x Xxx Xxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxx

1. Falls betroffen: Wie Sie den Steuerabzug durchführen

Xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xxxxxxx Xxx xxxx xxx x.x.xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx:

Xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx xx x xxxxxxxxxxx xxx xx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xxxxxx xxxxx xx xxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxx xxx xxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxx xxxxxx, xxxx xxxx xxxxxx Xxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxxxxx xxx Xxxx xxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxx. Xxx Xxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx.xxx XXX. Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxx, xxxx Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx x.xxx XXX xxx x xxx xx.xxx XXXx xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx. Xx xxx Xxxxx xxxx xx xxx xx.xxx XXX xxxxxx.

Xxxx xxx Xxxxxxxxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxx. Xxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxx, xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxxxxxxxx, xxx xx xxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx.

Xxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx XXxXx:

  • Xxx Xxxxxxxxxxxx xxxxxxxx Xxx xxxxx Xxxxxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx.
  • Xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxx xxx xx. xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx. Xxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxx, x. x. Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xx.
    Xxxx xxxxxx xxx xxxxxxxx Xxxxxxxx: Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.
  • xxxxx xxx Xxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxx xxxx xxxxxxxxx:
    Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx,
    Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx,
    Xxxxx xxx Xxxxxxxxxxxxxx,
    Xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxx.

XXXXXXXXX: xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxx xxxx xxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx.
XXXXXXXXX: Xxxxxxx Xxx xxx Xxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx. Xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx.
XXXXXXXXX: Xxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxx xxxxxxxxxx xxx, xxxxxxx xxxxxxxxx. Xxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxx xxxxxx xxx Xxxxxxxxxxxxxx.

XXXXXXX:
Xxxx xxxxxx Xxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxx xx Xxxxxxxxxxx xxx:
xxxx:xxxxxxxxx.xxxxxxxxxx.xxxxxxxxxxxxxxxxx.xxx

Welches Finanzamt in Deutschland ist zuständig?

Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxxx, xx xxxxxx Xxxxxx xxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx Xxxxxx xxxx xxxxxx xxxxxxx xxxxx xxxxxx, xxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxx xxx. Xxxx xxxxxx Xxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx:

Xxxxx Xxxxxxxxxxxx xxxx xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx

Xxxx

Xxxxxxxxx

Xxxxxxx

Xxxxxxxxx

Xxxxxxx

Xxxxx

xxxxxxxxxxx

XxxxxxxXxxxxxxxxxXxx. x

xxxxx Xxxxx

Xxxxxxxxx

Xxxxxxx

xxxxxxxxxxx

Xxxxxxxxxxxxxx xx

xxxxx Xxxxxxx

Xxxxxxxxx

Xxxxxxxxx

xxxxxxxxxx

Xxxxxxxx Xxx. xxxxx

xxxxx Xxxxxxxxx

Xxxxxxx

Xxxxxxx X

xxxxxxxxxxx

Xxxxxxxx Xxx. xx

xxxxx Xxxxxxx

Xxxxxxxx

XxxxxxxXxxxx

xxxxxxxxxx

XxxxxxxXxxxxxxxxxxXxxxx x

xxxxx Xxxxxx

Xxxxxxxxxx

Xxxx

xxxxxxxxxxx

XxxxxxxXxxxxxXxx. x

xxxxx Xxxx

Xxxxxxxxxxxxxxx

XxxxxxxxxXxxx

xxxxxxxxxxx

Xxxxxxxxxxxx Xxx.xxx

xxxxx Xxxxxxxx

Xxxxxxxxxxxx

Xxxxxx XxxxxxxxxxXxxx

xxxxxxxxxxx

Xxxxxxxxxxx xxx

xxxxx Xxxxxx

Xxxxxx

XxxxxxxxXxxxxxXxxxxxxx

xxxxxxxxxxxx

Xxxxxxxxx. xx x

xxxxx Xxxxxxx

Xxxxxxx

Xxxxxxxxx Xxxxxxxx XX

xxxxxxxxxx

Xxxxxxxx. xx

xxxxx Xxxxxxxx

Xxxxxxxx

XxxxxxxXxxxxxxxxxxxx

xxxxxxxxxx

Xxxxxxxxxxxxx xx

xxxxx Xxxxxx

Xxxxxxxx

XxxxxxxXxxxx

xxxxxxxxxxx

XxxxxxxXxxxxxxxxxxXxxxx x

xxxxx Xxxxxx

Xxxxxxxxxxxxx

Xxxxxxxx

xxxxxxxxxx

Xxxxxxxxxxxx xx

xxxxx Xxxxxxxx

Xxxxxxx

Xxxxxxxxxxx

xxxxxxxxxxx

Xxxxxxxxxx. xx

xxxxx Xxxxxxxxxxx

Xxxxxxxxx

Xxxxxxxxxxxx

Xx Xxxxxxxxxxx

xxxxxxxxxx

Xx Xxxxxxxxxxx xxx

xxxxx Xxxxxxxxxxxx

Xxxxxxxxxx

Xxxxxx XxxxxxxxxXxxx

xxxxxxxxxxx

Xxxxxxxxxxx xxx

xxxxx Xxxxxx

Xxxxxxxxxxx

Xxxxx

xxxxxxxxxxx

Xxxxxxxxxx Xxx. xxx

xxxxx Xxxxx

Xxxxxxxx

XxxxxxxXxxxx

xxxxxxxxxxx

XxxxxxxXxxxxxxxxxxXxxxx x

xxxxx Xxxxxx

xxxxxxxxxxx

Xxxxxxxx XX

xxxxxxxxxx

Xxxxxxxx. xx

xxxxx Xxxxxxxx

Xxxxx

Xxxxxxxxxxx

xxxxxxxxxxx

XxxxxxxxxXxxxxxxxXxxxx x

xxxxx Xxxxxxxxxxx

Xxxxxxxx

XxxxxxxXxxxxxxxxxxxx

xxxxxxxxxx

Xxxxxxxxxxxxx xx

xxxxx Xxxxxx

Xxxxxxxxx

XxxxxxxxxXxxx

xxxxxxxxx

XxxxxXxxxxxXxx. x

xxxxx Xxxxxxxx

Xxxxxxxx

Xxxxxxxxx XX

xxxxxxxxxxx

Xxxxxxxxxxxxxxx x

xxxxx Xxxxxxxxx

Xxxxxxxx

XxxxxxxxXxxxxxXxxxxxxx

xxxxxxxxxxxx

Xxxxxxxxx. xx x

xxxxx Xxxxxxx

Xxxxxxx

Xxxxxxxx

xxxxxxxxxx

Xxxxxxxxxxxx xx

xxxxx Xxxxxxxx

Xxxxxxxx

XxxxxxxxxXxxx

xxxxxxxxx

XxxxxXxxxxxXxx. x

xxxxx Xxxxxxxx

Xxxxxxx

XxxxxxxXxxxxxxxxxxxx

xxxxxxxxxx

Xxxxxxxxxxxxx xx

xxxxx Xxxxxx

Xxxxxxxxx

Xxxxxxxxxxx

xxxxxxxxxxx

XxxxxxxxxXxxxxxxxXxxxx x

xxxxx Xxxxxxxxxxx

Xxxxxxxxxx

XxxxxxxxxXxxx

xxxxxxxxx

XxxxxXxxxxxXxx. x

xxxxx Xxxxxxxx

Xxxxxxx

XxxxxxxxxXxxx

xxxxxxxxxxx

Xxxxxxx x

xxxxx Xxxxxxxx

Xxxxxxx

Xxxxxxxxx XX

xxxxxxxxxxx

Xxxxxxxxxxxxxxx x

xxxxx Xxxxxxxxx

Xxxxxx

Xxxxxxxxx Xxxxxxx

xxxxxxxxxx

Xxxxxxxxxxxxxxx. xxx

xxxxx Xxxxxxxxx

Xxxxxxxxxxxxx

Xxxxxxxxx XX

xxxxxxxxxxx

Xxxxxxxxxxxxxxx x

xxxxx Xxxxxxxxx

XXX

XxxxxXxxxxxxxxx

xxxxxxxxx

Xxxxxxxxxxxxxxx. xx

xxxxx Xxxx

Xxxxxx Xxxxxxx

Xxxxxx XxxxxxxxxxXxxx

xxxxxxxxxxx

Xxxxxxxxxxx xxx

xxxxx Xxxxxx

XXXXXXXXX: Xxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxx xx. Xxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx.

Haftung des Auftraggebers

Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxx xxxx xxx xxxxx xxxx xx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxx Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx, xxxx Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxxxx Xxx xxxx, xx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxx xxxxx Xxxxx xxxxxx Xxx xxxxxx, xxxx xxxx Xxxxxxx xxxxxx xxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxx xxxxxxxxx xxxxxxxxxxxx xxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxxxx Xxx xxxx xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxx xxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxxxxx xxx. Xxx xxxxx xxxx xxx Xxxxx xxx xxxxxx xx xxxx x xxxx xxx xxx Xxxxxxxx Xxxxxxx!!

XXXXXXX:
Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx:
Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx.
x XXXx: Xxxxxxxxxxxxxx.

XXXXXXX: Xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx xxxx xxx xxxxx Xxxxxxxx xxx xxx xx xx.xxx XXX xxxxxxx xxx xxx XXx.

2. Welche Bauleistungen der Bauabzugsteuer unterliegen

Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xx xxxxxxxxx, "xxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx" xxx xx Xxx. x XXxXx.

XXXXXXX: Xx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx "Xxxxxxxxxxx" xxxxxxxxxx xxx Xxxxxxxxxx xx xx xxx Xxx. x XXX XXX xxx xx xxxx x xxx x xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx Xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx.

Xxxxx xxxx Xxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx

  • xx xxxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx
  • xxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxx xxxxxxx xx xxxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx Xxxxxxx xxxx xxxx xxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxx, xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx, xxx xxx xxx Xxxxxxxx xxxxxxxxx xxxx xxxx xxxxxxx xxxxx xxxxxxx Xxxxxxx xxx xxx xxxxx. Xx xxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxx Xxxxxxx xxx Xxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xx Xxxxxxx. Xxx xxxx xxxx xxxx xxxxx, xxxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxx, x. x. xxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx. Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxx xxxxx

  • Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx xXXxXxxxxxxxxx xxxxxxx, X. xxx.
  • Xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx, xxxxxxx xxxxx Xxxxx xxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx.
  • Xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx.
  • Xxxxx Xxxxxxxxxxxxxxxxxxx.
  • Xxxxxx Xxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx, xxx xx xxx xxxxx Xxxx xxxxxxxxxxx xxx, xxx xxxxxxx xxx Xxxxxxx xxx.
Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xXxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxx, xxx. xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxx, xxxxxx xxxxx xxxxxxxx.

Xxxxxxx xxx Xxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxx, xxxxx xx xxxxxx xx, xxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx: Xxx Xxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxxx xxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxxxxxxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxxx, xxxxxxx xxx xxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx, xxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx. Xxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxx xxx XxxxxxxXxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.

3. Wenn Sie ein ausländisches Bauunternehmen beauftragen

Xxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxx xx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxx. Xxx xxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxx Xxxxx x.

Xxx Xxxxxxxxxxx xxx xxxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xx xxxx xxxxxxxxx xxx.

XXXXXXXXX: Xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxxxxx xxx Xxxx xxx xxxxxxx Xxxxxx, xxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx. Xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxxx xxx, xxx xxxxx xxxxxxxxxx.

XXXXXXXXX:
Xxxxx Xxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxx xxxx Xxx xxxx xxxx xxxxxxxx Xxxxxxx: Xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxx xx Xxx. x XXxXx.

xxxxxx

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