Ausfüllhilfe zur Anlage G - Einkünfte aus Gewerbebetrieb - 2020

In der Anlage G sind die Einkünfte aus Gewerbetrieb zu erklären. Für jeden Ehegatten mit Einkünften aus Gewerbebetrieb ist eine eigene Anlage G auszufüllen. Zusätzlich muss die Anlage EÜR ausgefüllt werden, sofern nicht ohnehin eine Pflicht zur Bilanzierung besteht. Die frühere Härtefallregelung, wonach bei Betriebseinnahmen von weniger als 17.500 EUR die Abgabe einer formlosen Einnahmenüberschussrechnung als ausreichend angesehen worden ist, ist ausgelaufen. Nur in wenigen Fällen wird vom Finanzamt noch eine formlose Erklärung akzeptiert. Nachfolgend finden Sie eine Anleitung mit wertvollen Steuertipps, die Sie Schritt für Schritt durch die Anlage G zur Steuererklärung führt. Weiterführende Informationen runden die Ausfüllhilfe zur Steuererklärung ab. Bitte beachten Sie, dass Empfänger von Corona-Soforthilfen, Überbrückungshilfen und vergleichbaren Zuschüssen für das Jahr 2020 zusätzlich die Anlage Corona-Hilfen ausfüllen müssen.

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1. Vorab: Zum Unterschied zwischen Gewerbebetrieb und selbstständiger Tätigkeit

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a) Einkünfte aus Gewerbebetrieb

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b) Einkünfte aus selbstständiger Arbeit

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2. Gewinn oder Verlust aus Gewerbebetrieb

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Gewinn als Einzelunternehmer (Zeile 4-6)

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Gewinn lt. gesonderter Feststellung (Zeile 7)

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Gewinn als Mitunternehmer (Zeile 8-11)

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Gewinn bei Beteiligung an Gesellschaften, Gemeinschaften und ähnlichen Modellen gemäß § 15b EStG (Zeile 12)

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Steuerpflichtiger Teil nach dem Teileinkünfteverfahren (Zeile 13)

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Antrag auf Begünstigung für nicht entnommene Gewinne nach § 34a EStG (Zeile 15)

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3. Anrechnung des Gewerbesteuer-Messbetrages (Zeile 16-22)

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Xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx xxx xxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx.xxx XXX. Xxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xXxxxxxxxxxxxxxxxxxxxx x,x xx. Xxx x,xxxxxxx xxxxxxxx xxxx x.xxx XXX. Xxxxxxxxxxxx xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx x xxx xxx Xxxxxx xxx x.xxx XXX xx.xxx XXX x xxx : xxxx xx xxxxxx. Xxxx xxxx xxxx xxx xxxxxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XXX xxxxxxxx, xxxxxxx xxxxx xxxx x.xxx XXX xx.xxx XXX x xxx : xxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxx x.xxx XXX. Xxxx xxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxx!

Xxxxx xxxxxx Xxxxxxxxxx xxxx xx xxxx xxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxx Xxxxxxxxxx, xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxxxxxx x

Xxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx x xxxxxxxxxx xxxxxxxxxx Xxxxxx

Xxxxx xxxxx xxxxxxxxx Xxxxxxxxxx

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx xxxxxx xxxxx, xx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xx xxxxxxxxxxx.

Xx Xxxxx xx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx XXxX xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxx Xxx xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx.

4. Veräußerungsgewinn (Zeile 31-46)

Xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx, xxxxx Xxxxxxxxxxxxx xXxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxx. Xxxxxxxxx xxxxxx xxx. xxxxxxxxxxxxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxx xxx xx XxxXxXx.

Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx, xxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx:

Xxxxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xx.xxx XXX. Xxxxxx Xxxxxx xxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx.xxx XXX, xxx xxxx xx xxx xxxxxxxxxxxxxxx Xxxxxx. Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxx xx Xxx. x XXxXx.
Xxxxxxxxxxxx Xxxxxxxxxx: Xxx xxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxx xxx Xxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxx xx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xx x, xxxxxxxxxx xxxxxx xxx xx Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx:

Xxx xxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxx.
Xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxx xx Xxxxx xx Xxxxxxxx xxxxxx: xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxx, xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx xxxx.
Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xx. Xxxxxxxxxx, xxxx xxxxxxx xxxxxxxxxxxxxx xx xxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxxx Xxxxxxxx xxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx, xxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxxx xxx xxxxx xxxx xxx xxxxxxxx xx. Xxxxxxxxx Xxx xxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Beantragung des Veräußerungsfreibetrages (Zeile 31-32)

Xxxxxx Xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx, xxxx xxx xxx xxxxx Xxx xxxx xxxx xxx xx Xxx. x XXxXx.

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx, xx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx, xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxx.

Xx xxxx xxxxxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xx x xxxxxxxxxxxxxxx xxx. Xxxx xxxxx xx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx, xxx xxx xx xx x xxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx xxxxxx.

Beantragung des ermäßigten Steuersatzes (Zeile 35)

Xxxxxx Xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxxxxxx Xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx, xxxx xxx xxx xxxxx Xxx xxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxx xx Xxx. x XXxXx.

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

Xx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx

Xxxxxxxxx Xxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
Xxxxx Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx, x.X. Xxxxxxxxxxx, xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx.
Xxxx xxx xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxx.
Xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxx xxxxx xxx xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx: Xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx.
xx x xxxxx xxx xxx "xxxxxxxxxxx Xxxxxxxxxx". Xxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx.

Veräußerungsgewinn ohne Veräußerungsfreibetrag (Zeile 36-41)

Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, x.X. xxxx Xxx xxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxx, x.X. xxxx Xxx xxxx xxxxx xx Xxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxxx Xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxx xxxxx, xxxxx xxx xx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxx.

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxx xxxxx xx xxxxxxxxx xxx. Xxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx x xxxxxxxxxxxxxxx xxx, xxxxx Xxx xxxxxx Xxxxxxxxxx xx Xxxxx xx xx.

Xx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx

Xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx.
Xxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xXxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx.
Xxxx xxxx xxx Xxxxxxxxx xxxxx x xxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx.
Xxxx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx.
Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxx x xxxxxxxxxxxxx.
Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx.

Xxxx xxx xx Xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxx Xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xx Xxxxxxxx xxxxxxxx xxxxx. Xxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx x xxxxxxxxxxxxxxx xxx, xxxxx Xxx xxxxxx Xxxxxxxxxx xx Xxxxx xx xx.

Angaben zur Reinvestitionsrücklage nach §§ 6b und 6c EStG

Xx xxx Xxxxxx xx, xx xxx xx, xx xxxx Xxxxxxx xx xxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx, xx XXxX xxxxxx. xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxxxxxx xxxx, xxxxx xxxx xxxx xxxx xxxxx xxxxx Xxxxxxx xx xxxxxxxxx xxx "xxxxxx Xxxxxxxx" xxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX. Xxxx Xxxxxxxx: Xxx Xxxxxxxxx xxx xx xx Xxx. x XXxX xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxx xxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x XXxX x. Xxxx xxxx xxxx xxxx xx xxxxxx Xxxxxx, xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxx xxxx.

Veräußerungsverlust nach § 16 EStG (Zeile 42-43)

Xx Xxxxxxxxxxxxx xxxxxx Xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xx x xx xxxxxxxxxxxxxxxx xxx, xxxxx Xxx xxxxxx Xxxxxxxxxx xx Xxxxx xxxx.

Veräußerungsgewinn und -verlust bei Beteiligungen nach § 17 EStG (Zeile 44-45)

Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxX xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xx x xxxxxxxxxxxxxxx xxx x Xx. xxx XXxXx. Xxxx xxxx, xxxx Xxx xxxxxxxxx xxx xxxxxxx x Xxxxx xx xxxxxxxxxx x x xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xx x xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xx xx x xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx x.xxx XXX. Xxxxxx Xxxxxx xxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xx.xxx XXX, xxx xxxx xx xxx xxxxxxxxxxxxxxx Xxxxxx. Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX. Xxxxx Xxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx x. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxx xxxxxxxx, xxx xxxx xxxxxxxxxxx xxxxx, xx Xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxx xx Xxx. x XXxXx.

Xxxxxxxxxxx Xxx xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xXxxX, XXx, xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXxX.

Erklärung (Zeile 46)

Xxxx Xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx. xx.xxx XXXx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xx xx. Xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxx xxxxxxxx x xxx xxxxxxxxx Xxxxxx. Xx xxxx xx xx Xxx. x Xxxx x XXxX:xxxxxx"Xxxxxx xxxxxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx."

Xxxxxxxxx xxxx xxx xxxxx Xxxxxxx xx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx.xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxx, xxxxxxxx Xxxxxxxx xxxxxxx xxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx.xxxxxx

5. Sonstiges

Begünstigte sonstige Gewinne (Zeile 47)

Xx Xxxxx xx xxxxxx x xxxxxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxx xx XXxXx. Xx Xxxxxxxx xxxxxx

Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx.
Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xx Xxxxxxx Xxxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx.
Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xx xxx XXX.
Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xx Xxxxx xxx xx xx Xx. x XXxX, xxxxxx xxx xxxx xxxxx Xxxxxxxx xxx xxxx xxx x Xxxxxx xxxxxxxxxxx xxxxxx.
Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx.
Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xx. x XXxX.

Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxx xxxxx, xx xxxx Xxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx.

XXXXXXX:
Xxxxx Xxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxx xxxxxxx, xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx:
x Xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xXXXx

Zuzurechnendes Einkommen der Organgesellschaft (Zeile 48)

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxx xx. X. XxxX xxxx XXx xxxx, xxxxxxxx xx xxxx xxxx Xxxxxxxxxxxx xxxxxx xx xxxx xxxxxxxxxxx Xxxxxx xxx xxxx xx xxxx xxxxxxxxxxx Xxxxxx xx. X. xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xx. X. XX, xXX, XxXx xxxxxxx xxxx.

Xx Xxxxx xx xxx xxx xxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx: Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx xx xxx XxxX xx xxxxxx xxxxxxx xxxxxxxxx Xxxxxxx x xx xxxxxxxxx xxxxxxxxxxx Xxxxxxx x xxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxx, xxx xxxx xxxxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxx. Xxxx xxxxx xxxxxx xxx xx, xx xxxx xx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xxx xxxxxx: Xxxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx xx xxx XxxX xx xxxxxx xxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxxx xxxxxx.

xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx, xxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxx xxxx xxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx.

Übertragung von Anteilen und Bezugsrechten (Zeile 49)

Xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xXxxX, XXx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx Xxx xx Xxxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxx.

Gewerbliche Tierzucht und Tierhaltung (Zeile 50-51)

Xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx. Xxxxxxx xxxxxxx xxxxxx Xxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x xxx x XXxXx.

Xx Xxxxx xx xxxxxxx Xxx xxxxxxx: xxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxx xxxx, xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxx, xxx xx xxxxxx Xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXXXX: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxx, xxxx xxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxx xxx xxx XXX xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Gewerbliche Termingeschäfte (Zeile 52-53)

Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x xxx x XXxXx.

Xx Xxxxx xx xxxxxxx Xxx xxxxxxx: xxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxx xxxx, xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxx, xxx xx xxxxxx Xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx "xxxxxxxxxx Xxxxxxxxxx", x.x. xxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.

REIT-Beteiligungen (Zeile 54-56)

Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx XXXXxXxxxxx xxx Xxxxxxx, xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx XXXXxXxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxx xxx xxxxxxxxxxxxxx XXXXxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
xXxxx xxx xxxxxxxx xxx Xxx xxx xx xxx XXxX xxx xx xx Xxx. x XXxX: Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxx xx xxx XXXXxXX xxxxxxxxxx x x xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxx x Xxxxx xxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXxX xx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XXXX: Xxxxxxxxxxx xx Xxxx Xxxxxx Xxxxxxxxxx Xxxxxx.

Verlustrücktrag (Zeile 51, 53, 55)

Xxxxx xx Xxxxx xx, xx, xx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx x xxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx XXXXxXxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxx xxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxx xxxx xx xxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xx Xxxxx xx, xx, xx xxxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx:

Xxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxxxx Xxx xxxx "x" xxx. xxx xxxxxxxxxxxx Xxxxxx xxx. Xxxx xxxxxxxx Xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxx xxxxxxxxxxxx xxx.
Xxxxx Xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxx x xxxx xxx, xxxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx. Xxx xxx xxxxx xxx Xxxx, xxxxxxxx Xxx xxx Xxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxx xxxxxxxxxxxx xxx.

XXXXXXXXX: Xxxx xxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx XXXXxXxxxxxxxxxxxx" xxxxxxx, xxxxxxx Xxx xxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x xxxx xxx Xxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx" xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx.

Zinsschranke (Zeile 56)

Xxxx Xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx x Xxxxxxxxx Xxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx x xxxx xxx Xxxxxxxxxxxx xxxxx XXXXXXxXxxxxxxx.