Für vermietete Wohnungen und Häuser können Sie als Vermieter neben Gebäudeabschreibung, Schuldzinsen und anderen Finanzierungskosten, Renovierungs- und Modernisierungskosten eine Vielzahl von weiteren Aufwendungen als Werbungskosten absetzen.

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1. Gebäudeabschreibung

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2. Finanzierungskosten

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3. Renovierungs- und Modernisierungskosten

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4. Baumaßnahmen nach dem Erwerb eines Gebäudes

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5. Laufende Kosten

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Betriebskosten

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Grundsteuer

Zweitwohnungsteuer

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Gebäudeversicherungen

Mitgliedsbeitrag zum Haus- und Grundbesitzerverein

Kontoführungsgebühren

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Instandhaltung

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Gartenpflege

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Werbungskosten bei Untervermietung

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6. Verwaltungskosten der Mietwohnung

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Kosten des Hausverwalters

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Eigenleistungen

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Reisekosten

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Bürokosten

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Arbeitszimmer

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Fachliteratur

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7. Anwalts- und Gerichtskosten

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8. Instandhaltungsrücklage bei Eigentumswohnungen

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9. Vermietung einer möblierten Wohnung

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10. Mieterwechsel

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Maklerkosten

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Renovierungskosten

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Maklergebühren

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Vermietungsinserate

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Fahrtkosten

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Kosten wegen Wohnungsübergabe

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Abfindungs- und Abstandszahlungen an den Mieter

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Zahlungen zur Ablösung eines Wohnrechts

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Xxx Xxxxxxxxx xxxxxx xxxx xxx xxxxxxxxx Xxxxx xxxxxxxxxxxxxxx: Xxx Xxxxxx xxxxxxx xxxx xxxxxxxx xxx xxx. xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxxx xxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxx xxx xxxxx xxx xxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxx xxxxxxx xxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx, xx xxx Xxxxxxxxx xxxxxxxxx xx xxxxxxxx Xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx x xxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxx, xxx Xxxxxxxxx xxxx xxxxxxxxx. Xxx xxx Xxxxxxxxx xxxxxxx xx xx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx. "Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxx xxxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xx xxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx. Xxx Xxxx xxxxxx xxx Xxxx xxxxxxxxxx xxx xxxxxxxxx xx xxxx x.xxx XXX Xxxxxxxxxxx. Xxx Xxxxxx xxxxxxx xxxx Xxxxxxxxxxx, xxxxx Xxxxx xxx xxx XXX xxxxxxxxx xxx Xxxx xxxxxxx. Xxxxxx xxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx.

Räumungsprozess

Xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Xxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxx xxxxxxxxx, xxx Xxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxx xxxx xxxxxx xx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

11. Aufwendungen vor Beginn der Vermietung

Xxxxxxxxx Xxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxxxx xxx xxx. xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx.

Vergebliche Planungskosten

Xxxxxxxx xxxxxx Xxxxxxxxx xxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx Xxx Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx Xxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxx xxxx xxx Xxxxx, xxxx Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx: Xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx, xx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Vergebliche Zahlungen

Xxx Xxxxx xxxxxxxxxxx xxxxx, xxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx, xxxx xxxxxx xxxx xx Xxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx. Xx xxxxxx Xxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xx xxxxxxx xxxx xx xxx. xxxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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

Xxxxxx Xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Aufwendungen für den Abbruch des Altgebäudes

Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx. Xxxx xxxxx Xxxxxx xx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

  • Xxxx xxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx. Xxxx xxx Xxxxxx xxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxx xxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxxx, xx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx. Xxxx xxx Xxxxxx xxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx Xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xx xx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxxx xx, xxxx xxx Xxxxxxx xxxx xxxx xxxx Xxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx xxx xxxxxxxxx Xxxxxxxx xxx xxx Xxxxxx xxxxx xxxxxxxxx, xxxxxxx xxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxxxx Xxxxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

Beseitigung von Baumängeln

Xxxxxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxx.

Xxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Versicherungsbeiträge während der Bauzeit

Xxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxx xx xxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Bauzeitzinsen

Xxxxxxx Xxx xxx Xxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxx xxxxxx, xxxx xxxxx xxx. Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Fahrtkosten

Xxx Xxxxxxxxxxx xxxx Xxxxxxx xx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx Xxxxxxx xx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx.

Betrugsschaden als Werbungskosten

Xx xxxx xxxxxxxxx, xxxx Xxx Xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxx:

Xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxx, xxx xx xxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx Xxxxx. Xxx Xxxxxxx xxxxxxxx xxx Xxxxxx X xxx Xxxxxxxxx xx xxx xx, xxxxxxx xxxxxx xxx xxxxxxxxxx xxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxx xx xxxxxxx. Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxx xxxxxx xxxx xxxx. Xxx Xxxx xxx xxxxxx! Xxx xxx xxxxxxxxx Xxxxx: Xxxx xxx xxxxxxxxx Xxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxx xxxxx Xxxx xxxxx xxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx: Xxxx, xxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxx, xxxx xxx "xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx" xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

  • Xxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xXxX x Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
  • Xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxx xxx Xxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxx.
  • Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxx, xx xxx xxxxxxxx xxxx, xxxx xx xxxxx xxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx XxX xxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxx xxxx xxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxx xxxx xxxx. Xxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx.
  • Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx. Xxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxx Xxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxx xxxx Xxxxx xxx Xxxxx xxxxxxxxxxxx. Xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx, xxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXX: Xxxx xxx Xxxxxxxxx xxx Xxxxxx xx xxxxxx Xxxxxx xxxxx xxxxxxx xxx xxxxx xxxxxxxxxx xxx, xxx xxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxx. Xx xxx xxxx xxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx xxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxxx xxxxx xxxxxxx xxx. Xxxxxxxxxxx xxx xxxxxxx xxxx, xx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxx xxxxxx Xxxx xxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

12. Weitere Aufwendungen im Zusammenhang mit der Vermietung

Kabelanschluss

Xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxx xxxx xxx xxxxxxxxx Xxxxxxx xxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xX xxx Xxx. x XXxXx.

Steuerberatungskosten

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx "Xxxxxx X". Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx

Zahlungen zur Ablösung von Stellplätzen

Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx, xxx xxxx xxx xxx Xxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xxx. x Xx. x XXxX xxxxxxxxx. Xxxx xxxxx xx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxx xxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXX xxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Zahlungen wegen Notbedarfs des Schenkers

Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXXx. Xxxx xxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxx xx xxxxxxxxxxxx xxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxx. Xxxxx Xxxxxxxx xxxxx xxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxx, x. X. xxx Xxxxxx, xxxxx Xxxxxx xx xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxx.

Xxxxxx Xxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxx xxx Xxxxx xxx Xxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx xx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xXX Xxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx XX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx, xxx XXX xxxxxxxxxxx.

Wann ist die Vermietung umsatzsteuerpflichtig?

Xxxxxxxxxxxxxx xxxx: Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx Xxx Xxxxxx xx xxxxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx, x. X. xx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxx, XxxxxxxxXxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx.

Xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxx x"Xxxxxx X" xxxxx:

  • Xxx xxx Xxxxx xxxxxxx Xxx Xxxxxxxxxxxx xxxxxxxxx: Xxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxx xxxxxxxxx xx Xxxxxxx xxx "Xxxxxx X" 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.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx.

Vermietung von Fahrzeugstellplätzen und Garagen

Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xx xxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx.

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

Schadstoff-Gutachten

Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxx XxxxXxxxxxxxx xxxxxxxx, xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxx Xxxxx xxx Xxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX. Xxxxxxxxxxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx xx xxxxxx Xxxxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxx xxxx. Xxxx Xxxxxxxxx xxx, xx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx.

Kanalanschluss: Sanierungsarbeiten sind sofort abziehbar

Xxxx Xxxx xxx Xxx xxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xxxxxxx:

  • Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxx Xxxx xxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxx, xxxx xxx xxxx xxxxxx, xx xxxxxxx xx xxxxxxx xxx xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxx xxxxx xxxxxxxxxxxx.
  • Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxx xxx Xxxxxx xxxx Xxxxxxx xxx xxxxxxxx Xxxxx xxx xxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx Xxxxxx xxxx xx Xxxx xxx XxX xx xxxxxxxxxxxxxxxx.
  • Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxx. xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xx xxx xxxxx xx xxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxx xxxx Xxxxxxx xxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxx.

Xx xxxxx xxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xx xxx Xxxxx, xxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxx xxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxxx, xxxxxx xxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx.

Xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx, xx xxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxxx, xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxx xxx. xxxxxx Xxxxx xxxxxxxxxx xxxxx.

Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx x xxxxxxxxx x Xxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxx x"Xxxxxxxxxxxxxxx xxxxxxx XxxxxxxxxxxxXxxxxxx xxxxxxx. Xxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxx"x xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxx xxx XxX xx xxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx.

13. Von Dritten beauftragte und bezahlte Leistungen absetzbar

Xxxx xxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxx, x.X. xxx Xxxxxx, xx xxxxxxx Xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxx. Xxx Xxxxxx xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

  • Xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx, x. X. xxx Xxxxxx, xx xxxxxxx Xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxx xx xxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxxx Xxxxx xxxx xxxxx xxx Xxxx xxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.
  • Xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxx Xxxxx xxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx, x. X. Xxxx Xxxxxx, xxxxxxxxx xxx Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxx xxx xxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxx xxxxxx.