Hauseigentümer: Für Wasser-Hausanschluss nur ermäßigte Umsatzsteuer

Diese Meldung dürfte Bauherren interessieren, deren Neubau an das Wasserversorgungsnetz angeschlossen wird oder in den letzten Jahren angeschlossen wurde. Das Verlegen des Hausanschlusses für Wasser, dessen Wartung oder Erneuerung unterliegt nicht dem allgemeinen Umsatzsteuersatz von 19 %, sondern lediglich dem ermäßigten Umsatzsteuersatz von 7 %. Betroffene können sich jetzt Geld zurückholen.

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

1. Die alte Rechtslage vor dem 1.7.2009

Xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxXxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxxx xxx xx.x.xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x.
Xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx x xxxxxxxxXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxxx.

2. Die neue Rechtslage ab dem 1.7.2009

a) Entscheidung des Bundesfinanzhofs aus 2008

Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx "Xxxxxxxxx xxx Xxxxxx" xxxxxx x xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx x xxxxxxxxxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxx xxxxxx xxxx. Xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx, xxx xxxx xxx Xxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxx xxxx xxxx xxxxx Xxxxxxx xxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx xxx xxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx, xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x. Xxxx Xxxxxxxxxx xxx XXX xxxxx xx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xx. Xxxxxxx xxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.

XXXXXXX: Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xXxXXxXxxxxx xxx x.x.xxxx, Xxxxxxxx, XXxXx. xxxx XX X. xxxx. Xxx XxXX xxxxx xxxxxx xxx, xxxx xxx XXxXxxxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx "Xxxxxxxxx xxx Xxxxxx" xxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxx xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

b) Die Antwort der Finanzverwaltung

Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x. Xxxxxxxxxxxxx xxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

c) Neue BFH-Entscheidungen aus 2018

Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxx xxxxxxx. Xxx xxxxxxxxxxxxx XXXxXxxxxxx xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx, Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxx Xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX XX xxxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxx xxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxxxxxx xx xxxx xxxxxxxxxxxxxxx xxxx xxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxx. Xxxxx xxx Xxxxxxx "Xxxxxxxxx xxx Xxxxxx" xxxx x x Xxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx xxxx, xxx xxx Xxxxxx xxxxxxx.

Xx Xxxxx xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxxxx, xxx xxx xxx xx xxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxxx Xxxxxxxx xxxxxx x.x. Xxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx, xxxx xx xxxx xx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxx, xx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xx.

XXXXXXXXX: Xxxxx Xxx Xxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x xxxxxxxx xxxxxxx, xxxxxxx Xxx xxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx. Xxxxxxx Xxx xxxx xxx xxx xxxx XXXxXxxxxx xxx xxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXX. Xxx xxxxx Xxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx x x xxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx Xxx. x XXX xxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx, xxx Xxxxxxxx xx xxxxxxxxxxx xxxxx xx xxx XXxXx, xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xx xx Xxx. x XXx. Xxxxx xxxxxxx x xx xxx XXX x xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxx Xxx Xxxxxxxxxxxxxxxxxxx.

3. Die neue Auffassung der Finanzverwaltung ab 2021

Xxxxxxx x xx Xxxxx xxxx x xxx xxxx xxx Xxxxxx xxxxxxxxxxxxx, xxx XXXxXxxxxx xxx xxxx xx xxxxxxxxxxx. Xxxxx xxx xx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXX X xxX xxxxxxxxxxxxxx. Xxxxxxx xxxx xxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx. Xx xxxxxx xxxx xxxxx Xxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.

Das neue BMF-Schreiben vom 4.2.2021

Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx

Xxx Xxxxxx xxx x. Xxxxxxx xxxx xX X xxxxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx "Xxxxxxxxx xxx Xxxxxx" x. X. xxx xx xx Xxx. x Xx. x XXxX x. X. x. Xx. xx xxx Xxxxxx x xxx XXxX xxxxxxxxx xxx, xxxx xxxxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx Xxxxxx xxxxxxx.

Xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx Xxxxxxxxx:

x. Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxx. "Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx" xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx. "Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx" xxxxxxx xxxx Xxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxx x. X. xxx Xxxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx "Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxx "Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx" xxxxxxxx. Xxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xXxxxx, Xxxxxxxxxxxxxxxxx, Xxx xxx Xxxxxxx xxxxxx.

x. Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx

Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx.

x. Xxxxxxxxxxxxx xxx xxxxx XXxX

Xxxx Xxxxxxxxx xxx.x Xxx. x Xx. x XXxXX xxxxxx xxx "Xxxxx xxx Xxxxxxxxxxxxxxxx" xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx, xxxx xx xxxx xxxxxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx.

xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx x. x. Xxxxxxxxxxxxxx xxx XXX xxxxx xxxxxxxxx. Xxx x.x. Xxxxxxxxxxxx xxx XXX xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx Xxxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx" xxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxx "Xxxxx xxxxx Xxxxxxxxxxxxxxx" xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xx xxx XXxX xxxxxxxxxx.

x. Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx

Xxxxxxx xxx XXXxXxxxxx xxx x. Xxxxxxx xxxx, X X xxxxx xXXxXx xxxx XX X. xxxx, xxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx.

x. XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx

Xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx, xx xxx Xxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxx. Xxxxxx xx xxxx xxxxxx xx Xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xx xxxxxxxxx.

x. Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

Xxxxxxxxxx, Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxx xxx xxx xxxx XXXxXxxxxxxxxxxxxx xxxxxx xx xxxxxxxx xxxxx.

Xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxx x. Xxxxxxx xxxx, XXxXx X X. xxx, xxx xxxxxxx xxxxx xxx XXXxXxxxxxxxx xxx xx. Xxxxxx xxxx x XXX X x xX xxxxxxxxxxxxx:xxx, xxxxxxxxx xxxxxx xxx, xx Xxxxxxxxx xx.x Xxx. x Xxxx x xxx Xxxxxx x xxx xxxxx xxxxxxx:

x. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx. XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx X X. XXXx

Xxx Xxxxxxxxxx xxxxxx XXXxXxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx XXXxXxxxxxxxxx xxx x. Xxxxx xxxx, XXxXx X X. xxx. Xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxx. Xxxx xxx xxx x. Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx x xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx XXXxXxxxxxxxxx xxx x. Xxxxx xxxx, XXxXx X X. xxx xxxxxx.

Jetzt Mitglied werden und Steuern sparen!