Erwerb einer Immobilie: Aufteilung des Gesamtkaufpreises

Wer ein Gebäude oder eine Eigentumswohnung kauft, erwirbt gleichzeitig auch den dazu gehörigen Grund und Boden mit. Dieser Bodenanteil aber kann bei vermieteten Objekten steuerlich nicht abgeschrieben werden. Ein einheitlicher Gesamtkaufpreis muss daher auf das Gebäude und auf den Grund und Boden aufgeteilt werden. Dabei sollten Sie die rechtlichen Spielregeln kennen, zumal der Bundesfinanzhof in einem aktuellen Urteil für einen Paukenschlag gesorgt hat.

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx

1. Aufteilungsverfahren

Xxxx Xxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx. xxx Xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxx xxx xxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxx xxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxx xxxx xxxxx xxxxxxx xxxx, xxxx xxx xxxxxxxxxx xxxxxxx Xxxxxx xxxxx xxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxx xxx Xxxxx xxxxxxxxxx xxxxxx xxx. Xx xxxxx xxxx, xxx Xxxxxx xx xxx Xxxxxxx xxxxxxx xx xxxxxxx. Xxxx xxx xx xxxxxxxxxxx xxxxxxxx, xxxx Xxx xxxxxxx xx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxx, "xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxxx.

Xxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx Xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx.X. xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx.X. xxx Xxxxxx, Xxxxx, Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxx.

Xxxx xxxx xx Xxxxxxx Xxxxxx xxxxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxx.

Xxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx XxX xxxxxxxxxxx .Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx x xxxx xxxx xxx xx xx xxxxxxxx xxx x xxxxx xxxxxxx xxx xxx. Xxxxxxxxxxxxxxx xxxxxxxx: Xx xxx xxxxx xxxxxxxxx, xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx, xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxx XXX xx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Die bisherige Handhabung

Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxx xxxxx!x xxx xxx. Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxx XXXxXxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xx xxxxx xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxx xxx xxx Xxxxxxxx xxxxxxxxx xx xxxxxxxxx. Xx xxxxx xxxxxxx Xxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxx xxxx xx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxxxx, xxx Xxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx Xxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx. Xx Xxxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxx xxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxx xxx xxxxXxxxx xxx Xxxxxxxxxx xxxxxx, xxx xx xxxxxxxxxxx, xx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxx xxxxxxx x xxxxx xxxxxxxxxxx.

Die aktuelle Rechtsprechung des Bundesfinanzhofs

Xxxx xxxx xxx xxxx xxxxxxxxxxxx Xxxxx xxx XXX xxx xxxx Xxxxxxxxxxxx xxx, xx xxx xxx xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx x xxxxxxxxx xxxx Xxxxxxx xxxxxx Xxxxxxxxxxxx. Xxxx xxx xxxxxxxx xxxx xx xxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxx xx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxx xxx xxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx, xxxxx xxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx XXX xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxx xx Xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx.xxx XXX xxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xx.xxx XXX xxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx xxx. Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx. Xxxxx xxxxx xx xxx xxx XXX xx Xxxxxxxx xxxxxxxxxxxxxxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx" xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxx Xxxxx xx xxx xxx xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx, xxxxxxxx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxx xxx XXX xxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx XXX xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx xxxxx. Xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxx xxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxxxx xxx xxx XX xx Xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxx, xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.

Xxx XXX xxxxxxxx xxxx xxxx xxxx xx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx. Xxxx xxxxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxx Xxxxxxxxx xx xxxxxxxxx xxxxxxxxxx Xxx.xxxxxxx Xxxxxxxxxxx XxxxXxxxXx. Xxx Xxxxxxxxx xxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxx, xx xxxxxxxx xxx Xxxx xxx xx xxxxxxxxxx xxxxxxxxxx Xxx.xxxxxxx Xxxxxxxxxxx XxxxXxxxXx. Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. XXXxXxxxxxxxxxx xxx xx.xx.xxxxxxxxxxx XXxxxxxxXxxxxxxxxxxxx, XXXxXX xxxx, xxx, Xxxxxxxxx, xxx xx XXXxXX xxxx, xxx, Xxxxxxxxx, x.x.X.x.

XXXXXXX xxx xxx XXX xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxxxxxxxxxxxxxxXX X xxxxxx. Xxxxxx xxxx:

  • Xxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx XxX xxxxxxxxxxx. Xxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxx.
  • Xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxx.

Xxx xxxxxx: Xxx Xxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxx xxx xxxxx xxxxxxxx xx xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx, xxxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxx x xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxxxxx xx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxx xxxxxxxx x xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxx Xxx xx xxxxx. Xxx Xxxxxx xxx Xxxxx xxx Xxxxx xxxxxx xxxxxxxxxx xxxx.

Zu geringe AfA nach Sensationsurteil des BFH nachholen

Xxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxx xxx. Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xXxXx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx XxX xxx xxxx xxx xxxxxxxx xxx xxx Xxxxxxxxx, xxxxx xxxxxx xxx xxx Xxxxxxxxxxx. Xx xxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxx xxxxxx.

Xxxx xxx xx xxxxxxxxx, xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxxxx Xxxxx xxxxxxxx, "xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxx xxx xxxx xxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx Xxxx xxxxx XxxxxxXxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxx.

Xxxx xxxxx xxx xxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxx xxx Xxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx XXX xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxx xxxxx xx xxxxx Xxxxxxxxx, xx xxxxxxxxx Xxxxxxx xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxx. Xx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx XXX xxxxxxxxxx, xxx xxxx xxxxxxxx. Xxx xxxxxx xxxx xxxxx xxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxx x.x

Xxx xxx xxxx xxx: Xx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx XXX xxxx xxxx Xxxxxxxxx, xx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxx XxX xxxxxxxxxxxxx. Xxx xxxxxxx xxxxxx xx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx XxX xxxxxxx, xxxxxxxx xx xxxxxxx, xxxxxxx.

Xxxx xxx xxxxx xx xx xxx Xxxxxxxxxx xxxx

Xxxxxxx xxx Xxxxxxxxx, xx xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx xx xxxxxxx XxX xxxxxxxxx xxxxx, xxx xxxxxxxxxx xxxxxxx Xxxxxxx: xxxxxxxxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxx, xx xxx xxxx, xxxxx xxxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xx xxx Xxxxx "XxX" xxxxxxxxxx xxxxxxxx. Xxxx xxxxx xxx xxx "xxxxxxxxx xxxxxxxxxx" XxX xxxxx xxxxxxxxxx xxxxxxxx, xxxx xxx XxX xxxx xxxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xx Xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx.xxx XXX xxx xxx Xxxxxx xxx Xxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxx xxx xxx xxxxxx Xxxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxx xxx xxx.xxx XXX xxx xxxxx Xxxxx xxx XxxxxxXxxxxx xxx xxx.xxx XXX xxxxxxxxx. Xxxxxxxxxxxxxxx xxx xxx XxX xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx xxx x x xxx xx.xxx XXX x x.xxx XXX xx xxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx XXXxXxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx XxX xxxx xxx xxxxxx Xxxxx xxxxxxxxx

Xxxx, xxx xxx xxx xxxxx. Xxxx xxxxxxx xxx Xxxxxxxxx xxxx xxx xxxx, xxxx xxx xxxxxxxxxxxxxx xxxx, xxxxx xxxx xxxxxxxxx xxxx. Xxxx: Xx xxx Xxxxx xxxx xxx xxx "xxxx", xxx xxxx xxxx xxxxx xxx "xxxxxxxx" Xxxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxx xxx XxX xxxxxxxxxx, xx xxxx xxx x x xxx xxx.xxx XXX x x.xxx XXX xxxxx x x xxx xxx.xxx XXX x x.xxx XXX xxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxx xxxx: Xxx xx xxx xxxxxx xxxxxx Xxxxxx xx xxxxxxx xxxxxxxxxx XxX xxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXx xxx xxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxx xxx Xxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx XxX xx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx XxX xxxxxxxxx. Xxxx xxx xxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxx xxxxx, xxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxxx Xxx Xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxx xxxxx. Xxxxxxx Xxx xxx Xxxxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxxxx Xxx xxxx xxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxx xxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxx xxx XxXxXxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx: XXxX X x.xx Xxxxxxxxx "Xxxxxxxxxxxx xxxx xxxxxxxxxxx XxX".

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxx xx xxxxxxx xx xxxxxxx. Xxxx xxx xx xxxxxxxxxxx xxxxxxxx, xxxx Xxx xxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxxx.

2. Neue Arbeitshilfe und zugehörige Anleitung

XXXXXXX xxx xxx XXX xxxx xxxx Xxxxxxx xxxxxx "Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxxxxxx Xxx xxx xxxx Xxxxxxxxxxxx xxx xxx xxxx xxx xxxx Xxxxxxxxx xxxxxxxx:

Xxx Xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx XXX x xxxxxxxxx x xxxxxxxxxxx xxxxxxxxxxxxxxxx.xxxxxxXxxxxxxxxx xxx xxxx, xxxx xxxxxxx xxxxx x xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx x Xxxxxxx xx xxxxxx xxxx, xxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxx. Xxx xxxxxx xx xxx Xxxxxx xxx XXX xxxxxxx xxxxxxx!

XXXXXXXXX: Xxxx xxxx xx Xxxxxxx xxxx xxxx xxxxxx, xx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxx xxx xxx xxxx xxxx xxxxxx xxxxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx "Xxxxxxxxxxxx" xxxxxxxxx xxxxxx, xxxxxx xxxxx xxxxxxxxxxxxxx xxx, xxxx xxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx

3. Aufteilung bei Garten- und Außenanlage

Xxx Xxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx xxx Xxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxx xx Xxxxx xxxxxxxxxxxxx xxxxxx xX xx.x Xxx. x XXxXx.

Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxx xxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxx, Xxxxxx xxxxx xxxx "xxxxxxx Xxxxxxxxxx" xxx Xxxxxx, Xxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx.

Xxxx xx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxx.

4. Aufteilung bei Instandhaltungsrücklage

Xxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxx xxxxxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xX x.x XXxX "Xxxxxxxxxxxxxxxxxx"x XXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxx xxxxxxxxxxx Xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxx xx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx xxx XXX xxx Xxxxxx xxx xx.x.xxxx xXX X xxxxxx.xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx. Xxxxxx Xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxx. Xxxxx: Xxxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxx xxx xxxxxx xxx xx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxx xXXX XxxxxxxxxxX., Xxxxxxxxxx xxx x.xx.xxxx, X xxxx X x xx x Xx xxxx.xxxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

5. Aufteilung bei Einbauten

Xxxx Xxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxx.

Xxxxx xxx Xxxxxxxx xxxx xxxxxxx xxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxx, xxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxx. Xxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxx. Xxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxx Xxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXXXX: xxxxxxxxxxx Xxx xxxx Xxxxxxxxxxxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxx xxxxx xxx Xxxx xxx, xxxxxxx Xxx xxx xxxxxxxxxx Xxxxxx xxxxxx. Xxxx xxx xxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx x xxx. xx Xxxx xxx Xxxxxxxxxxxx x xxxxxxxxx, xxx xxxxxxx xxxxxxxxxx xxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx.

6. Aufteilung bei Erwerb eines Zwei- oder Mehrfamilienhauses

Xxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xx xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxxxxx Xxxxx x xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx, xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xx xxxxx. Xxx xxxx xxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xx.

XXXXXXXXX: Xxx Xxxxxxxxx xxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx xxx xxx xxxx xxx xxxxxx xxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxx, xxxx "xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxx xxx Xxxxx, Xxxxxxx xx xxxxxx, xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xx.

Xxxxxxxx:
Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxx xxx xxx Xxxx. Xxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx.xxx XXX xxxxxxxx xxx xxxx xxx xxx xxx Xxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx: xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxx, Xxxx xxx Xxxxxx xx xxxxxxxx xxx xxxxxxx Xxxxx, Xxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx.
Xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxx xxxx: "Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxx, xxxxxx xxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xx.

7. Grenzen der vertraglichen Kaufpreisaufteilung

Xxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxx xxx xXxxxxxxx: Xxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx XxX xxx xxxx xxx xxxxxxxx xxx xxx Xxxxxxxxx, xxxxx xxxxxx xxx xxx Xxxxxxxxxxx. Xx xxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxx xx xxxxxxxxx, xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxxxx Xxxxx xxxxxxxx,xxxxxx"xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx"xxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx "xxxxxxxxxxxxx Xxxxxxxx" xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx xx Xxxxxxxxxx xxxxx xxxxxxxx xx xxxxx xxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xx.xx.xxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xx Xxxxx xxx x,x Xxx. XXX xxxxxx xxxx Xxxxxxxxxxx xx xxxxxxx xxx xx Xxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxx xxx xx xxxxxxxx xxx xxx Xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xx.x.xxxx. Xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx xXxxxx xxx Xxxxxx xx xxxx xx Xxxxxxx xXxxxxxxxx, xx xxxx xxx Xxxxxx xxxx xxx Xxxxx xxx Xxxxx xxxx xxx xxxxxxx xx xxxx xxx xxx xxxxxxxxx. Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx XxX xxxxxxxx. Xxx Xxxxxxx xxx xxxx xxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxx xx, xxx xxx xxxxxxxxx XxxxxxxxxxXxxxxxXxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxx xxxx xxxxxxxxxxxxx xxxxx, xx xxxx xxx Xxxxxxxxx xxxxx xx Xxxxxxxxx xxxx xxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx, xxx Xxxxxxx, xxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxx. Xxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx.
  • Xxxxxxxxxxx: Xxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxx xx xxxxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx, xxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx. Xxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx, xxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx.
  • Xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx. Xxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxx, xxxx xxx xxxxxxxxxxxxxx x xxx xxxxx xxxx xxxxxxxxxx x xxxxx xxxxxxx xxxxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx, xxxxxxx xxxxxx Xxxxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx. Xx xxx xx xxxxxxxx xxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxx xxx Xxxxxxxxxxxxxxxx xXxxxx xxxxx xxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxxxxxx xxx xxxx xxxx x xxx xx Xxxxxxxxxx x xxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx Xxxx xxxxx XxxxxxXxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxx xxx xxx XXX xxxx xxxx Xxxxxxx xxxxxx "Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xXxxxx: Xxxxxx xxxxx. Xxxx xxxx xx xx xxxxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxx. Xxxxxxxx xxxx xxxx x xxx xx Xxxxxxxxxxx xxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXX: Xx xxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxx xxxxxxxx x xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxx xx xxxxx xxxxxxxxxxxx. Xxxxx xxx xxxxx Xxxxxxx.