Vermietung: Was Vermieter zur Umsatzsteuer wissen müssen

Bei der Vermietung von Räumen, Wohnungen und Gebäuden ist vielen Vermietern nicht bewusst, dass sie im Rahmen der Vermietungstätigkeit Unternehmer im Sinne des Umsatzsteuergesetzes sind und somit den Vorschriften des Umsatzsteuergesetzes unterliegen. Die Frage ist, ob die Vermietung mit oder ohne Umsatzsteuer erfolgen darf oder soll. Hier erfahren Sie, was Sie im Fall der steuerpflichtigen Vermietung zur Umsatzsteuer beachten müssen.

1. Grundsatz: Vermietung ist umsatzsteuerfrei

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Überlassung von Mobiliar in der vermieteten Wohnung

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2. Wahlrecht: Option zur Vermietung mit Umsatzsteuer

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a) Vermietung an einen Unternehmer

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b) Nutzung zu unternehmerischen Zwecken

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c) Nutzung für umsatzsteuerpflichtige Umsätze

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3. Pflicht: Vermietung mit Umsatzsteuer

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4. Was Sie zur Umsatzsteuer wissen müssen

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a) Die Kleinunternehmerregelung

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b) Die monatlichen Umsatzsteuer-Voranmeldungen

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Xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx XxxxxxxXxxxxxxxx xxx Xxxxxxxxxx: Xxxxxx xxxxxx

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x Xxx Xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxx xxxxxx Xxx xxx XXXxXxxxx xxxx xx xxx Xxxxxx "Xxxxxxxxxxxxxxx".

Dauerfristverlängerung

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx xxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx xx. Xxxxx xxxxxxxx xxxx. Xx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxx xxxxx xx xx. Xxx xxxx xx xx. Xxxx xxxxxxx.

Xxxxxx xxxx xxxxxxx Xxx xxxxx Xxxx xxx xxx xx. Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx xx.x.xxxx xxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx xxxxxxxxxxx xxx xx XXxXXx.

XXXXXXX: Xxx Xxxxxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx" xxxxxx Xxx xxx XXXxXxxxx xxxx xx xxx Xxxxxx "Xxxxxxxxxxxxxxx".

Umsatzsteuer-Voranmeldung: Wissenswertes zur 10 Tage-Regel

Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxxxxxx xxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxx. Xxxx xxx Xxxxx Xxxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxx xxxx xxx xxx xx. Xxxxxx xxxx xx xxxxxxx. Xxx Xxxxx xxx, xxxxxxx Xxxx xxxxx Xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxx.

  • Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxx. xxxx xxx xxxxxx Xxxxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxxx xxx. xxxx xxx xxxxxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xxxxxxxxx. Xxxx xxxx xxxx xxx xxxx, xxxx xxx Xxxxxxx xxx xxx xx.x.xxxx xxxxxxx. Xxxx Xxxxxxxxxx xxx XXX Xxxxxxxxx xxxx xxx Xxxxxxxx xxx xx Xxxxx "xxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx". Xxxx xxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxxx xxxx xxx xx.x.xxxx xxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx xx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx xxxxx Xxxx, x.x. xxx xx xx Xxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xx xxx xxx xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxx xx xxxxxx Xxxx xxxxxxxxxxx. Xxx Xxxxxxx xx Xxxxxx xxx xxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx Xxxx xxxx xxxx xxx xx. Xxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxx XXX xxxxxxxxxx xxxxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.

Xxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xx Xxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx, xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xxxx xxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxx Xxx xxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxx xxxxxxxxxx xxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.

c) Die Umsatzsteuererklärung am Jahresende

Xxxx Xxxxxx xxx Xxxxxx xxxx Xxx xxx Xxxxxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xx. Xxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx: Xxxxx Xxxxxxxxxxxxx xxxxxx xxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxx

  • xxxxx Xxx xx xxxxx Xxxxx Xxxx Xxxxxxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx, xxxxxxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xx, xxx
  • xxxxxx xxxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxx. Xxxxxxxxxxxxxxxxx x xx.
  • Xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx Xxx xxx xxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx.
  • xxxxxx xxxxxx xxx Xxxxxx, xxx Xxx xxxxx xxxx xx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxx xxx Xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxxx, xxxx Xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxx, xxxx Xxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxx xxx xx Xxx. x XXxXx. Xxxxxx Xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxx Xxx xxx, xxxx xxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxxx xxx Xxx.

Xxxxxxx xxxx xxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxx, xxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx. Xx xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx xxx xx Xxx. x XXxXx xx xx Xxx. xx XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxxxx.

XXXXXXX:
Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxx xx xxx Xxxxxx xXxxxxxxxxxxxxxxx xxxxxxxx.

d) Die Umsatzsteuer in der Einkommensteuererklärung

Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxx "Xxxxxx X" xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx xxxx Xxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxx Xxxxx xx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxx Xxxxx xx. Xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx

  • Xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxx "Xxxxxx X" xxxxxxxx Xxxxxx xx xxxxxxxx:

  • Xxx xxx Xxxxx xxxxxxx Xxx Xxxxxxxxxxxx xxxxxxxxx: Xxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxx xxxxxxxxx xx Xxxxx xx xxxxxxxxxxx. Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxx x xxxx Xxxxxxxxxxxx x xxxxxxxxx.
  • Xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxx xx xxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx, xxxxx Xxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xx xx. Xxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx. Xxxx xx xxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx x xxx x Xxxxx xxxxxxxx xxxxxx, xxxxxx Xxx xxx Xxxxxxxxxx xx Xxxxx xx "Xxxxxxxxx" xxx.
  • Xxx xxx Xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.
  • Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxx, xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx. Xxxxxx Xxxxxx xxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xx Xxxxx xx xxxxxxxxx.

5. Vermietung von Ferienwohnungen, Fremden- und Hotelzimmern

Xxxxxx xxx xxx xxx Xxxxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxx x Xx. xx Xxxx x XXxXx.

Xxxx xxx x.x.xxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx x x xxx xx Xxx. x Xx. xx XXxXx.

Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx x Xxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxx xxx x Xxxxxxx xxxxxxx. Xxx xxxxxxxx xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxxxxxxxxx Xxxxxxxxxx

Xxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx:

  • xxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxx, Xxxxx, Xxxxxxx, Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx,
  • Xxxxxxxxxxxxxx,
  • xxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxx,
  • Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx,
  • Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx,
  • Xxxxxxxxxx,
  • Xxxxxxxxxxxxxxxx xxx Xxxxxx xx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx.

Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, x.X. xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx XxxxXxxxxxxxxxxx.

Xxxxxxxx Xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx: Xxxxxxxx xxxx xx x xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx "xxxxxxxxxxxxx xxx Xxxxxxxxxxx" xx xxxxx Xxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

Xxxxx xxxxxxxxxxxx Xxxxxxxxxx

Xxx xxxxxxxxx Xxxxxxxxxx xxx xx x xxxx xxxxxxxxx xxxx Xxxxxxxxxx, xxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxx xxxx xx xxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx xXxxxxxxxxxxxxxxxx:

  • Xxxxxxxxxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxx, Xxxxx xxxx Xxxxxxxxxxx, "Xxx xxxxxxxxx"x,
  • Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx,
  • Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx,
  • Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxx x"xxx xxx xxxx"x,
  • Xxxxxxxxxx, xxx xxx xxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx x"Xxxxxxxxxxxxxxxx"x. Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx xx xx Xxx. x Xx. x Xxxx x XXxX xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx.
  • xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxx xxxxxx xxxx xx xx Xxx. x Xx. xx XXxX xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxx.
  • xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx xxxx xxxx xx xx Xxx. x Xx. x Xxxxxx. x xxxx x XXxX xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxx.
  • Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx,
  • xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx,
  • Xxxxxxxxx,
  • Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxxxxxx,
  • Xxxxxxxxx xxxxxxxx Xxxxxxx x Xxxxxxxxx xxx Xxxxxxxxxx.

XXXXXXX: Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxx xxxxx xxxxxxxxx xxx.

Ausweis der Hotelleistungen in der Rechnung

Xx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx x x Xxxxxxxxxxxx xxx xxxxxxxxxx xxx xx x Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx x xxxxxx xxx xxxxxx x xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxxx: xxxxxxxxxxxxx xxx XXX xx xx, Xxxxxxxxxxx xx XXX xxx xx.

Xxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxxxx xxx xx x Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx, xxxxxxx xx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxx xx.X. "XxxxxxxxxXxxxxxx", "Xxxxxxxxxxxxxxxx"x xxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxx xx xxxxxxxxx, xxxxxx Xxxxxxxxxxxx xxxx xxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx:

  • Xxxxxx xxxxx Xxxxxxxxxxxx,
  • Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx,
  • Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxxxxxx,
  • Xxxxxxxxx xxxxxxxx Xxxxxxx x Xxxxxxxxx xxx Xxxxxxxxxx,
  • Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx,
  • xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx,
  • xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx.

Xxxxxxxx: xxxxxxxxxxxxx xxx XXX xx xx, XxxxxxxxxXxxxxxx xx XXX xxx xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx.

Unterkunft an Erntehelfer

Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx x xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx x x. Xx xxxxxxx xxxx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxx, xxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxx xxxxxx xxxxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxx.

6. Vermietung von Erotik-Zimmern

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

Xxx Xxxxxxxxxx xxx xxx. XxxxxxxXxxxxxx xx Xxxxxxxxxxxxx, x. X. xx xxxxx XxxxxXxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x, xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxx xxxxx xx xx Xxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxx". Xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx xxxxxxxxxx "Xxxxxxxxx" xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxx.

XXXXXXXXX: Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxxxx xxxxx xxxxxx Xxxxxxxx xx xxx Xxxx xxxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxx xxxx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx, xxx xxxxxxxxxxxxxxxxxxxxx xxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xx x Xx. xxx XXxX xxxxxxxxxxxxxxxx xxx xXX Xxxxxxx xxx xx.x.xxxx, x X xxxxxx, xxx.x.

Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xxxx Xxxxxxx xxx xxxxx Xxxxxxx, Xxxxxx xxx Xxx xxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx Xxxxxxx xxxxx xxx Xxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxx xxxxxxxxx xxx xxx Xxxxxx, xxx xxxxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxx, Xxxxxxxxxxxxxx x.xx.x xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxx Xxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxx xxxx xx x Xx. xxx XXxX xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxx xxxx, xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx Xxxx xxxx xxxxxx. Xx xxxxxxx xxxx xxxx xxxxx xx xxxx "Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx", xxxxxx xxxx xx x Xx. xx Xxxx x XXxX xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxx x x Xxxxxxxxxxxxxxxxxx xxxxxx xxx. Xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

7. Vermietung von Camping-Stellplätzen

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx x Xxxxxx xx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx x Xx. xx Xxxx x XXxXx. Xxxx xxx x.x.xxxx xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx x x xxx xx Xxx. x Xx. xx XXxXx.

Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx. Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxx xxx. xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

XXXXXXXXX: Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxx, Xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx x x xxxxxxxxxx. Xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxx x xxx xxx Xxxxx x xxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxxxxx x:
Xxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxx, xxxxxxx xx xxxx xxxxxxxxx xx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx.
Xxxxxxxx x:
Xxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xx xx xxxxx Xxxxx, xxxx xx xxxxx xxxxxx xxxxxxxxxx xxxx.
Xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxx, xxxxxxx xx xxxx xxxxxxxxx xx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx. Xxx xxxx xxx "Xxxxxxxxxxxxxxx" xxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xXxxxxx. x.xx.x XXxXXx.

Xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx.

Xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxxxx xxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxxx xxxx xxxx xx xxx Xxxxx xx Xxxxxxxxxx, xxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxx x. X. Xxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx. Xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx. Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx x XXxX. Xxx Xxxxxxx xxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx xx xxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

8. Vermietung von Fahrzeugstellplätzen und Garagen

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx xxxx xxxx xxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx x Xx. xx Xxxx x XXxXx. Xxxxxxxx xxx xxxx xx xxxxxxxxxxxxx xxxxxxxx

  • Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxx xxx
  • Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx.
Xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxx x Xx. xxx XXxXx.

Xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxx xxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xx xxxxxxxx:

  • Xx xxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx.
  • Xxxxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx.
  • Xxx Xxxxxxxxx xxxxxxx xxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx.
  • Xxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxx xxxxxxx, xxxx xxx Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx xx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx. X. Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xx. xx Xxxx x XXxXx.

Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxx xx xxxx xxxxxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxx xxxx xxxx xxxx xxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxx xxx, xxxx Xxx xxxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx: Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx.

9. Vermietung von Marktständen

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx. xx Xxxxxxxxxxxxx xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx, x. X. Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, xxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxx", xxx Xxxxxxxxxxxxxxxxx.

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10. Vermietung von Seniorenwohnungen mitsamt Pflegeleistungen

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11. Expliziter Hinweis auf die Option erfoderlich

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12. Kein Abzug der Umsatzsteuer bei Wohnraumvermietung

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