Bei einem so genannten einheitlichen Vertragswerk bestimmt sich die Höhe der Grunderwerbsteuer nicht nur nach dem Wert des Grund und Bodens, sondern auch nach dem Wert des noch zu errichtenden Gebäudes. Die OFD Rheinland hat hierzu mit Verfügung vom 15.5.2006 (S 4521 - 1006 - St 2, DB 2006 S. 1243) Stellung genommen.

Xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx x.X. xxx xx x Xxx. x Xx. x XxXXxX xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx.

1. Maßgeblichkeit der vertraglichen Vereinbarungen

Xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxx, xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xx xx xxxxxx Xxxxxxx xx xxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx. Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxx x xxx xxxxxxx xxxxxxxx x xxx xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

2. Künftiger Grundstückszustand als Gegenstand des Erwerbsvorgangs

Xxx Xxxxx, xx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx xxx, xxxxxx xxxx xxxxxxxxxxxx xxxx, xxxx xxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx Xxxxxx x.xx, xxx xxxxxxx xxxx xxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxx xxxx xxxxxx Xxxxxx x.xx.

2.1 Zivilrechtliche Verknüpfung des Grundstücksvertrags und des Bauvertrags (rechtlicher Zusammenhang)

Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxxxx, xx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx:

  • Xxxxxxxxxxx xx Xxxxxxxxxxxx,
  • Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxx,
  • xxx xxxxxxxxxxxxx Xxxxx

Xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxxx. XXX xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

Xxxxxx xxxx xxxx xxxxxxx Xxxxxxxxx xxx, xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX XX xxxxx, XXX xxxx X. xxxx xxxx x xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x, xxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxx.

Xxxxx xxxxxx xx xxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx xxxxxx Xxxxxx xxx xxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, x.x.X.x. Xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxx xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx xXXX xxx xx.x.xxxx, XXXxXX xxxx X. xxx xxx XXX xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx:

  • Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXX xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx,
  • Xxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx,
  • Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxxxx, xxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxxx xXXX xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx:

  • xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx,
  • xxxx x xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxx xxxx x xxx Xxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxx

Xxx xxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxx, xxxx xxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx. Xx xxx Xxxxxx xxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xx Xxxx. Xxx xxxx xxxx xx xxx x Xxx. x Xxxx x XXX x.X. xxx xxx Xxxx x XXX x.X.x xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxx. Xxxx xxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxx xxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxx xx Xxx. x XX x.X.x. xx x Xxx. x Xx. x XxXXxXx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx.

Xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxxxxxxx, xxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxx x.xx.

Xxxxxxx xxx Xxxxxxxxx x.x.x.

2.2 Objektiv enger sachlicher Zusammenhang zwischen dem Grundstücksvertrag und dem Bauvertrag

Xxx Xxxxxxxxxxxxxxx xxx xx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xx xxxxxxxxxxxx:

xxXx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx, xxxx xxxx xxxxxx xxx xxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx, xxx xxxxxxxxx xx xxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxx xxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx xxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx xxxx xxx Xxxx, xx xxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx.x

Xxxxxx xxxxx xx xxxxxxxxxxxx xxxxxx xx, xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxxx xxx xXxx xxx xXxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx. Xxx xxx xxx Xxxx, xxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xx xxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxx xxxxxx xxxx. Xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxx xXXX xxx xx.x.xxxx, XXXxXX xxxx X. xxxx, XXX xxx xx.x.xxxx, XXXxXX xxxx X. xxx, XXX xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

2.2.1 Zeitliche Abfolge der Verträge

Xxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xx xxxxx xxxxx xxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xXXX xxx xx.x.xxxx, XXXxXX xxxx X. xxx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxx xXxxxxx x.x.xx xxxx xxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxx x.x.xx.

Xxxxxxx xxx Xxxxxxxxx x.x.x.

2.2.2 Faktischer Zwang

Xxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx.

Xx xxxx xxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxx, xx xxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxxx xx, xx xxx xxxxxxxx Xxxxxxx xxxx xxxx xxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

Xxx xxxxxxxxxx Xxxxx xxxx xxxx xx xxx Xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxx, x.X. xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxxx.

Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxx xx xxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxx Xxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx, xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxxxxxxxxx, xxxx xx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx xx xxxxxxx xxxx Xxxxxxxx xxxxxxx xxx. Xxxxxxxxx xxxxxxx Xxxx xxxxxxxxx Xxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

2.2.3 Hinnahme eines vorbereiteten Geschehensablaufs

Xxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxx xxxx xxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xx x xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xx xxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxx. Xxxx xxxxx Xxxxxxxxxxx xxx xx xxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxx xxx xXXX xxx xx.x.xxxx, XXXxXX xxxx X. xxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxx Xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxxxxxx xxx, xxxx xxxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx!

Xxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxxx xx xxxxxxxxx, xxxx xxxxxxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx. Xxx xxxxxxx Xxxxxxxxxx xxxxxx xxxxxx xxxxx xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx.

Xxx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx. Xxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, x.X. xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx.

2.2.4 Die Veräußererseite besteht aus mehreren Personen

Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxx xXxxxxxxxxxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx.x, xxxxxx xxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxxxxxxxx.

Xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxx.

Xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx, xxxx xx xxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. xxxxxxxxxxxx Xxxxxxxx xxxxxx xx xxxxxxx xxxxx. Xx xxxxxxx xxx xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxxxxxx xxx, xxxx xxx xx xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxxx xXXX xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Xxxx Xxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxx:

  • Xxx Xxxxxxxxxxxxxx xxxxx xx XxxxxxxxxXxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx
  • xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx
  • xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxx xxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxx xx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xxx Xxxxxxxx xxxxxx Xxxxxxx xxxxxxx. Xxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxx, xxxx xxxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxx xxxxxxxx xxxxx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx, xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxx xXXX xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

2.3 Fehlen der Gebäudeherstellungsverpflichtung auf der Veräußererseite

Xxxxx xx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xx xxxx xxxxxx xxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXXX xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.

Xxxxx xxxxxxxxxxx xxxx xxx Xxxxxx, xx xxxxx x xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx x.xxx.x x Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

2.4 Erwerb eines (teil)bebauten Grundstücks

Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xx xxxxxxxxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xx xxxxx xxxx xxx xxx xxxxx xxxx xxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxx xxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

Xxxxxxx xxx Xxxxxxxxx x.x.x.

2.5 Erwerbe durch Funktionsträger (Treuhänder oder Projektanbieter)

Xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xXxx xxx xXxxx xxx Xxxxxxxx Xxxxx xxx Xxxxxxx xx.X. xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxx xx xxx Xxxxxxx xx xxxxxxxxx, xx xxx xx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xx xxxxxxxxx xXxxXxx XxxxxxxxxxXxxxxxxxx xxx xx.xx.xxxx, X xxxx x xx x X X x xx XxXXxxXxxxxx XXX, xx x XxXXxX, Xxxxx xxx.

2.6 Baubetreuung

Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxx xx xxxxxxxxx, xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxx, xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxx.

2.7 Schaubilder

2.7.1 Einheitliches Vertragswerk

Xxxxxxxxxxxxx Xxxxxxxxxxxx

Xxxxxxxxxxx Xxxxxxxxxxxx

xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx

Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx

xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx

xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx

xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx

xx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx

xx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx xxxxxxxxx, xxxx xxx
xxxxxxxxxxx "xxxxxx xxx xxxxxx"

xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx

xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx

xxxxxx

xxxxxx xxxx x.x.xx

2.7.2 Objektiv enger sachlicher Zusammenhang

Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx

Xxxxxxxxx xxx Xxxxxxxxxxxx

xxx xxxx xxxxxxxxxx

xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxx xxx Xxxxxxxxxxxx

xxxx

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx

xxxxxxxxxxxxxxx xxxxx xxxxxxxx

xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxxxxx

Xxxxxxxxxxxxxxx xxxxxxx

Xxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxxxxxx xxx

xxxxxx

xx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx

xxxxxx

Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxx

xxxxxx

xx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.

2.7.3 Gegenstand des Erwerbsvorgangs

Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx

Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx

Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx

xxxxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxx

xxx xxxxxxxxxx xxx

xxxxxxxxxxxxx Xxxxxxxxxxx

Xxxxxxxxxxx xxxx xxxxxxxx

xxxxx xxxxxxxxxx

Xxxxxxxxxxxx:

xxxxxx

Xxxxxxxxxxxxxxxxx

xxx xxx xxxxxxxxxxx xx

xxxxxxxxx Xxxxxxxxxxx

Xxxx xxxxxxxxxxx xxxx

xxxxxxxx xxxxx xxxxxxxxxx

Xxxxxxxxxxxx:

xxxxxx

Xxxxxxxxxxxxxxxxx

xxx xxx

xxxxxxxxx Xxxxxxxxxxx

3. Umfang der Gegenleistung bei Bejahung des einheitlichen Vertragswerkes

Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x x.X.x. xx x XxXXxXx xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xx xxxxxxxx xXxxXxx XxxxxxxxxxXxxxxxxxx xxx xx.xx.xxxx xx xxx xxxxxxxxxxx Xxxxxxx xxx xx.x.xxxx, X xxxx x xx x X X x xx XxXXxxXxxxxx XXX, xx x XxXXxX, Xxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx x.X.:

  • xxx Xxxxxxxxxxxxxxxxxxxxx,
  • xxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx,
  • xxxx xxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xx.X. xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx,
  • xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx. XxxXxx XxxxxxxxxxXxxxxxxxx, Xxxxxx xxx xx.x.xxxx, X xxxx x x x X X x, XxXXxxXxxxxx XXX, xx x XxXXxX, Xxxxx xxx.

Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxx xxxx xXxxxxXxxxxxxxxx, xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx, xxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxx xxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xXxxxxxxxxx xxx Xxxxxxxxxxxx.

4. Anzeigepflichten

Xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xx Xxx. x Xx. x XxXXxX xxxxxxxxx xxxx xxxx xxx xxxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxxx. Xxxxx x.xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxx xxxxx, xx xxx xx xxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxx xx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xx.X. Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx.x. Xxxxx xxxxxxx xxxx xxx, xxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx, Xxxxx: Xxxxx xxxx, Xxxx X, Xx. x.x.xxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx Xxxxx xxxxxx xx xxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xx. x XX xXXX xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x X. x XX xxx x xxx x Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx. xxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxx xxxxxxx xx xx XxXXxX xxx XX xxxxxxxxxx xXXX xxx xx.xx.xxxx, XXxXx xxxx XX X. xxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxx.

Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxx Xxxxx xxxxxx Xxxxxxxxxxxxxx xxxx xx xx XxXXxX xxxx xxxxxxxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx XX xxxx Xxxxxxxxx xXXX xxx x.x.xxxx, XXxXx xxxx XX X. xxxx.

5. Bearbeitungshinweise

5.1 Objektive Beweislast / Indizien

Xxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxx xxx xxxxx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx. Xxxxxxxxxxxxxx x.X. xxxx:

  • xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxx
  • xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx
  • Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx
  • Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx
  • Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx
  • xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx
  • Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx
  • Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx
  • Xxxxxxxxx xxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx
  • Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx
  • XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xx xxx Xxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxx. xXxxxxxxxxxx xxx. xxxxx XX xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx
  • xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx
  • xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx
  • xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xXxxxxxxxxxxxxxxxxxxxxx.

X.x.X. xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx.

5.2 Ermittlung des Sachverhalts

Xxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxx xxxx xxxx xx xxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xXxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxx xx xxxxxx. Xxx. xxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxx.

Xxxx xxx Xxxxxx xxx XXX xxx xx.xx.xxxx, XXxXx xxxx XX X. xx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxxx xxxxx xxxx xxx xxxx xx, xx xxx xx XX xxx Xxxxxxxx xxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxx xx Xxx. x Xxxx x XXx xxxx xxx xxx. xxxxxxxxxxx Xxxxxx xxx xxx XXx xx xxxxxxxx.

Xxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxx xx xxxxxxx. Xxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxx xxxx xxxxxx xxx xxxxx xx xxxxx Xxxxxxxx, xxxx xxx XX xxxx xx xx Xxx. x XX xxxx xxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxx xxxxxxxx.

Xx xxxxxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxx xXxxxxxxx xxxxx XxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx.

5.3 Steuerfestsetzung

Xxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxx, xxx x xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx x xxxx xxxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx Xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx, xx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxx xxx xx xxxxxxxxxx Xxxx xxxxx, xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx. xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XXx xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxx xx xxx XXx.

5.4 Bescheidänderung

Xxxx xxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx xxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xx xxxxx xXXxXxxxxx xx xx xx XX, Xxxxxxxxxxx Xxxxx xx.

Xxxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xx xx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XxXXxX xxxxx xxxxxxxx xxx, xxxx xx xxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxx x.X. xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx. Xx xxx Xxxxxxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxx, XXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx, XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxx. x XXx xxx xx xxx XX xx xxxxxxxx xXxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxx xxxx x.X. xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx XXX, xxx xxx xxx XxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxx xxxxxx xxxxxxxxxx xxxxxx, xxxx xxx XXX xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx. XXXX xx xx xxxx.

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