In Deutschland fehlt bezahlbarer Wohnraum, vor allem in Großstädten und Ballungsräumen. Grund dafür sind Wanderungsbewegungen innerhalb Deutschlands, die Zuwanderung aus anderen EU-Ländern, eine zunehmende Zahl von Ein-Personen-Haushalten sowie der Zuzug von Flüchtlingen. Dringend benötigt werden neue Mietwohnungen im unteren und mittleren Mietpreissegment. Deshalb sieht das "Gesetz zur steuerlichen Förderung des Mietwohnungsneubaus" eine neue Sonderabschreibung vor, mit der private Investoren möglichst schnell zum Neubau von preiswerten Mietwohnungen angeregt werden sollen.

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1. Die neue Sonderabschreibung

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2. Die Förderregeln im Detail

Die Baukosten dürfen höchstens 3.000 EUR pro Quadratmeter betragen

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Förderfähig sind nur Baukosten bis 2.000 EUR

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Der Bauantrag muss im Zeitraum 1.9.2018 und 31.12.2021 gestellt werden

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Die geförderte Immobilie muss mindestens 10 Jahre vermietet werden

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Gefördert werden nur neue Wohnungen

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Begünstigt ist auch die Anschaffung neuer Immobilien

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Es darf keine weitere Förderung mit öffentlichen Mitteln geben

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Die Voraussetzungen der De-minimis-Beihilfen müssen eingehalten werden

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Die Sonderabschreibung ist letztmalig im Jahr 2026 möglich

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3. Rückgängigmachung der Sonderabschreibung

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  • xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx xxx xxxxxx xxxx Xxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxx:

Xxxx xxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxx xxxx. Xxx Xxxxxxxx xxxxx xxx xxxxxxx XxX xxxx xx x Xxx. x XXxX xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx.

Xxxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxx xx xx XXxX xXxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxxxxx:

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xx xxx xxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXX: Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XX xxxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxx xxxxxxxxxx xxx, xxx xxxxx xxx Xxxxxx xxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx.

xxxxxx

4. Abschreibung nach Ablauf des Begünstigungszeitraums

Xx xxx xxxxxx xxxx Xxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xXxxxxxxxxXxXx.

Xx x. Xxxx xxx xxx Xxxxxxxxxxxx xxx xx xxxxxxxxx: Xxx Xxxxxxxx xxx xx Xxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx. Xxx xxxxxx xxxx xxxxxxx XxX xxx x,xxxx Xxxxxxx x.x. xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. x,xxxx Xxxxxxx x.x. xxx Xxxxxxxxxxxxxx xx Xxxx xxx xxxxxxx Xxxxxx.
xxxxxx

5. Gesetzliche Grundlage

§ 7b EStG - Sonderabschreibung für Mietwohnungsneubau

xxx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxx xxxx, xxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xx xxx xxxxxxxxx xxxx Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xx x Xxxxxx x xx Xxxxxxxx xxxxxxxx xxxxxx. Xx Xxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxx xxx, xxxx xxx xxx xxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxx x xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxx x xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx Xxxxxxx xxxxxxxxxxxxxx, xxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxx, xxx xxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx.

xxx Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx

x. xxxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxx xxxx xxx xx. Xxxxxx xxxx xxx xxx xxx x. Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx, xxxxxx xxxxx xxxxxxxxxx, Xxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xx xxx Xxxxxx x xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxx xxx xx xxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx,

x. xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx x.xxx Xxxx xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx

x. xxx Xxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xx xxx xxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxx.

xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx x xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx x xxxxxxxxxxxxx Xxxxxxx, xxxxxx xxxxxxx x.xxx Xxxx xx Xxxxxxxxxxxx Xxxxxxxxxxx.

xxx Xxx xxxx Xxxxxx x xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxx, xxxx

x. xxx xxxxxxxxxxxx Xxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx,

x. xxx xxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx

x. xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx x Xxxxxx x xxxxxxxxx xxx xxxxxx xxxx Xxxxx xxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx.

Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx x xxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxx xxxxxxxxxx xxxx xx xxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xx Xxxxx xxx Xxxxxx x xxxxxxxxxxx xxx. xx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx x xxxxxx xxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xXXx Xx. xxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxx XxxxxxxxxxxXxxxxxxxx xXXx. X xxx xxx xx.xx.xxxx, X. x, XxxxxxxxxxxXxxxxxxxxxx xx xxx xxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx XxxxxxxxxxxXxxxxxxx xx xxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxx xxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxx xx xxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx XxxxxxxxxxxXxxxxxxxx xxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxx xxx Xxxxxxxx xxxxxxxx xxx, xx xxxxxxx Xxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxx xxx xxx xxxxxxxxxxx xxxx xxxxxx XxxxxxxxxxxXxxxxxxxxxxx xxxxxx, xxx xxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxx xxx XxxxxxxxxxxXxxxxxxxxx xxxxxxxxxxx xxxxxx.

§ 37 Abs. 3 Einkommensteuer-Vorauszahlung

xxx Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx x Xxxxxx xx xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxx xxxx xxx xxx Xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxx x xxx x xxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxxxx x, x, x xxx x xxxxx Xxxxxx xx, xxx xxxx xxx xxx xx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xx xxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxx xxxxx xxxxxxxxxxxx, xxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxx xxxxxx Xxxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxx x xxx x xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxx x xxxxxx Xxxxxx. Xxxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxx xxx xx xxx Xxxxxx x xxx x xxx xx xxx xxxx xxx Xxxxxxxxxxxx, xxx xxxx xx xxx Xxxxxx x xxx xx xxx Xxxx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxx xx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxx x Xxxxxx x xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx x xxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx xxxxxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxxx xxx xxxx xxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxxXxxx x xxxx xxxx xxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxx x Xxxxxx x xxx x xxxxxxxxxxxx xxx xxx Xxxxxxxx, xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx. xxXx xxx Xxxxxxx xxx xx xx, xx xxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxx xxx Xxxxxxxxxx xxxxx xx xxxxxx Xxxxxx xxxxxxx xxxx, xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx x xxx x Xxxxxxxxxxxx xxxx xx xx Xxxxxx x xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxx.

§ 52 Abs. 15a EStG

xxxxx Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx xx xxx Xxxxxxx xxx Xxxxxxxx ... xxx Xxxxxxxx xxx ... xXXXx. X X. ...x xxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx, xx Xxxxxxx xxx xx xx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx x. Xxxxxx xxxx xxxxx, xxxxxxx xxxxxxx xxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x xxxx xxxxx xxxxxxxxxx xxx.

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