Ausfüllhilfe zur Anlage EÜR - Einnahmen-Überschussrechnung - 2022 - Teil 1

Gewinnermittlung durch Einnahmen-Überschussrechnung

Xxxxxxxxxxx xxx Xxxxxx X xXxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx X xXxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx Xxx xxxx xxxx xxx Xxxxxx XxxX xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxx "Xxxxxx XxxX" xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx "Xxxxxx XxxX" xxxxx xxxxxxxxxxxx. Xxx xxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xxxx xxx xxxx: XxxxxxxxxxXxxxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxx XxxX xxxxxxxxxxxx. Xxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx XxxX xxxxxxx xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx. Xxx xx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx: Xxx Xxxxxxxxx xxxx xxx Xxxxxx "xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx" xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxx. x XXx. Xxxx xxxx xxxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxx xxxx xxxxxx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X xxX xxxxxxxxxxxxx:xxxx.

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

XXXXXXXXX: Xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxx xxxxx "XxxxxxxxxxxXxxxxx xxxx xx xx Xxx. x Xxxx x XXxX x.X.x. xx xxx Xxx. x XX" xxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxxxx Xxxx xxxx Xxxx xxxxxxxx xxxxxx, xxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxx Xxx Xxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx "Xxxxxx XxxX" xxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx xxx XXx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx "Xxxxxx XxxX" xxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxXx xx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx
• Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx

Sonderregelung für Fotovoltaikanlagen

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxx xx xxx Xxxxxx X xxxxxxx, xxxxxxxxxxx xxx Xxxxxx XxxX xxxxxxxxxx xxx xxxxxx xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxxxxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxx.

Xxxx xxxxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xXxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx. xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx x"XxxxxxxxxxxxXxxxxxxxx"x. Xxxxx: Xx xxxx xxx. xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxx, xxxxxxxxxxxxxxxx xx xxxx. Xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx.

Einkommen- und Gewerbesteuer

Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxx: Xxxxxxxxxxxx xx xxx x.x.xxxx x xxxxx xxx xxxxxxx xxxx xx xxx x.x.xxxx x xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx xxxxx "XxxxxxxxxxxxXxxxxx" xxxxx xx xxxxx xxxx xx. Xxxx xxxx Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx xx xXx.

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx xx xXx xx XxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxx xXx xxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxx xxxxxx xxx x Xx. xx x.X.x. xx xx Xxx. x XXxX xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx.

Was geschieht mit einem Investitionsabzugsbetrag?

Xxx Xxxxxxxxxxxxxxxxxxx xx xxxx xxx xxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxx: Xx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxx xxx xx Xxxxxx xxxxx Xxxxxxxxxx. Xx xxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxx xxxxxxx xxxx x xxx Xxxxxxxxxxx xxx Xxxx x xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx. Xxx xxxxxxxx xxxxxxxx: Xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxx xxxxx, xxx xxxx xx Xxxxx xxx xxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx XXX xxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx x xxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxxx. Xxx Xxxxxx xxx XXX xxxxxxx xxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxxx xxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxxxxx xxxx. Xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx, xx xxx XXX xxx xxxx xxxx xxxxxx xxxxxxxxxxxx xx xxxxxx. Xxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx XXX xxxxxxxx xxxxxx xxxx xxxxx. Xxxx xxx Xxxxxxxx xxxxx Xxxxx: Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxx xxxxxx xxxx xx xxxxx XxxxxXxxxxxx xxx XXXxXxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxx xxxxxx:xxxxxxxxxx.

Keine gewerbliche Infizierung mehr

Xxxx Xxx xxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xXxX, XXx xxxxxx xxxx, xxxxxxx Xxx xxxx xxxxx Xxxxxxxxxxx xxxxxx, xxx xxxxx xxx Xxxxx "Xxxxxxxxxxxxxxxx" xxxx "Xxxxxxxxxxxxxxxxx" xxxxxxxxxx. Xxx xxxxxx, xxxx Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxx Xxx xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx xxx. Xxxxx: Xxx Xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx, xxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxx xxxx xxxx xxx xxxx Xxxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxx Xxx xxxxx, xxxx xxx xxxxx xxxx xxxx xxxxxxxx xxxxxx xxx Xxx xxxxx xxxxxxxxx xxxx. Xxxx: Xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx x xxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.xxxxxx

Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxx xxxx xxxxxxxx, xxxx xxxx XxX xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx:xxxxxxXxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxxx xxxx xx xxxx. Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxx xxxxxx.

Umsatzsteuer

Xxx xxx Xxxxxxxxxxxx xxxx xx xxxx:xxxxxxXxxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xxx x.x.xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xx xxxx xx xxxx Xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxx xxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x XXxX xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx x. Xxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xx, xxxx xxxxx xxx xxxx xx xxx Xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx

Energiepreispauschale

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxx, Xxxxxxxx.xxxxxxXxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx.xxxxxxXxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx xx xxx Xxxxxx XxxX xxxx xx xxx Xxxxxx XX xxxxxxxxx.

XXXX: Xxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxx xxx.xxxxxxXxxx xxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxx Xxxxxxxxx XxxxxXxxxxxx Xxxxxxx, xxxxxxxxx Xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxx. Xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xx xxxxxxxxxx xxxx xxx xxxxx xxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxx" xxx xxxxx "Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxx" xxx. Xxx xxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xXxxxxxx: XXX Xx. xx xxxxxxxxxx.xx.xxxx,xxxxxxXxxxx xxxxx XxxxxxxXxxxxxxxx xxxx, Xxxxx xxxx.

Xxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxx xx. Xx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxx, xxxx xxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxx xx xxxxxx Xxxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxx xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxx xxxx, xxxx xxx, xxxx xx xxxx xx xxx Xxxxxxx xxxx xxxx Xxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx xxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxxx xxxxxx, xxx xx xxxxx "Xxx" xxxx "Xxxxxxxxxxx" xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxxx "Xxx" xxxx "Xxxxxxxxxxx" xxxxxxxx.xxxxxx

Xxxxx: Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx. xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxxx xxxxx xxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xx xxxxxxxxxx xxx XxxxxxxxXxxxxxx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxx "xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx" xxx xxx Xxxxxxxx xxxxxxxx, xx xxxx xxxx xxx Xxxxx xxxxx Xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx x xxxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxxxxx xxxx xxxxxxx xxxx xx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxx, xx xxx Xxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxx xxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxxx, xxxx xx xxxxxxxxx xxx Xxxxxxxxx xxx xxx xxx XXX xxxx xxx XXxxxX xxxxxxxxx xxx.xxxxxx

1. Allgemeines

Zeile 3: Steuernummer

Xx Xxxxx x xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxx xxx, xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx XXxXx. Xxxxx Xxx xxxxxxx Xxxxxxxxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx.

Zeile 4: Abweichendes Wirtschaftsjahr

Xx Xxxxx x xxx Xxxxxxxxx xxxxxx Xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx.

Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxx xxx Xxxx xxx xx XXxXx.

Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx.

• Xxxxx xxx Xxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxx x.x. xxx xxx xx.x. xxx Xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxX xxx xx xx XXxXXx.
• Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxx. Xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXXx. Xxxx xxx xxxx xxxxxxxx, xxxx

• xxx Xxxxxxx xxxxxxxxx, xxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxx
• xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxx Xxx xxxxxxxxx. Xx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx.

Zeilen 5-8: Art des Betriebes, Einkunftsart, Betriebsinhaber

Xx Xxxxx x xxx Xxxxxxxxx xxxxx Xxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxx Xxxxxxx xxxx Xxxx Xxxxxxxxxx xx, x.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxx Xxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxx "Xxxxxx XxxX" xxxxxxx. Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxx.

Xxxxx Xxx xx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxx, xx Xxx, Xxx Xxxxxxxx xxx. Xxxxxxxxxxxxx xxxx Xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx. Xxxx Xxx xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxx Xxxxxxxxxxxxxxx, xxxxxxx Xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxxx xx Xxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxx XxxxxxxxxxXxX, xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xXxxxxx xxx x.x.xxxx, XX X xxxxx.

Zeile 9: Veräußerung oder Aufgabe des Betriebes

Xx Xxxxx x xxxxxx Xxx xxx Xxxxxx "x" xxx, xxxx Xxx xx Xxxxx xxxx Xxxxx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxx.

Zeile 10: Entnahme oder Veräußerung von Grundstücken

Xx Xxxxx xx xxxxx Xxx xx, xx Xxx xx Xxxx xxxxxxxxxxXxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxx.

2. Zeile 11-22: Betriebseinnahmen

Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx x xxxx xxxx Xxxxxxxxxxxx x xxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx xx Xxxxx xx xxxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxx xx xx XXxX xxxxx Xxxxxxxxxxxx xxxxxxxxx: Xxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx.

Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xx xxx Xxxx xxxxxxxxx, xx xxx xxx Xxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxx Xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx, xxxx Xxx xxxxx xx xxxxx Xxxxxxxx xxx xx Xxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx xxxx, xxxxxxx xxxxxxx xxxxx xx xxx "Xxxxxx XxxX" xxxxxxxxxxx xxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxxxx

• xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx,
• Xxxxxxxxxxxxxxxxxx,
• Xxxxxxxxxxxxxxxxxx xxx xx XXxXx.

Xxxx xxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xXxxxxx xx xx.x xxxxxx xxxxxxxxxx. Xxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxx

• xxx x.xxx XXX, xxxx Xxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx x.xx. xxxxxxxx, x X. xxx Xxxxxxxx, Xxxxxxxxxx, Xxxxxxx, Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxx XXX, Xxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxx XXX xxxx. xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxXx.
• xxx x.xxx XXX, xxxx Xxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx, Xxxxxxx xxxx Xxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxXx.
• xxx xxx XXX, xxxx Xxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx, x.X. xxx Xxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxXx.

XXXXXXXXX: Xxxxx Xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxx xxxx, xxxxxxx Xxx xxx xxxxx Xxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx. Xxxxxx Xxx xxx Xxxxxxxxx xx Xxxxx xx, xx xxxx xx xxx xxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX xxx. xxx XXX xx Xxxxx xx xxx. Xxxx xxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx x Xx. xx, xxx, xxx XXxX.

XXXXXXXXX: Xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx XxxxxxxXxxxxxxxxxx xxxxxxx x xxxxxx xxx xxx Xxxxxx xx Xxxxxxxxxxx x xxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. XXXX: Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxx xx xxx Xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx. Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxx: Xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxxx xx Xxxxxxx xxxxx xxx Xxxxxxxxx, xxxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxx xxxxxxxx xxxxxx, xxxx xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx xxxxxx xxx xxxxxx Xxxx xx xx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx x xx xxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxx, xxx xxx Xxxxxxxxx xxx x.xxx XXX xxx xxx xxx xxx Xxxxxxxxx xxx xxx XXX xxxxxxx: XxxxxxXxxxxxxxx Xxxxxxx xxxx

Xxxxxxxxxx xxx Xxxxxx, xxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xx Xxxxx xx xx xxxxxx Xxxxx xxxxxxxxxxx. Xxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxx xxxx xxxx xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx. Xxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxx xx Xxxx x xxx Xxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxx XxxX x Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxx x Xxxx x xXxxxx xxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx.X. XxxXx, xx xxxxx Xxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx.

Xx Xxxxx xx xxxxxxx Xxx xxxx xxx xxxxxxxxxx XxxxxxxXxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xx xxxxx xxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxxxxx XxxxxxxXxxxxx xxxxxxx Xxx xx xxx Xxxxx xx xxxxxxxxx. Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxxxx Xxx xxx Xxxxxx XxxxxxxXxxxxx xxxxxxxxxx.

XXXXXXX: Xxx Xxxxx xxx, xx xxx XxxxxxxXxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx xx Xxxxxxxx xxxxx. Xxx Xxxxxxxxxxx: Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxx xx xx xx Xx. x Xxxxxx. x xxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xx xx xx XXxX xxxxxxxx xxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx XxxxxxxxxXxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx. Xxx xxx xxx xxxxxx Xxxxx xxx xxx xxx xxx XxxxxxxXxxxxx xxxxx xxx Xxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxxx xxxxx xxxxxxxxx xxxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx, xx xxxx xxx XxxxxxxXxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx XxxxxxxxxXxxxxxxx xxxx xx xx XXxX, xxxx xxx XxxxxxxXxxxxx xxxxxxxxxx, xxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxx.

XXXX:xxxxxxXxx Xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx, xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx, xxx xxxxxxxxx xxxxxxxxx XxxxxxxxxXxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxxxxxxx xxxxx xxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxx Xxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxx xxxxxxx xxx XxxxxxxXxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxx "xxxxxx Xxxxxx" xxxxx xxx Xxxxxxxxxx xx xxxxx xxx XxxxxxxXxxxxx xxxxx xxxxxx xxx xxxx xxx Xxxx "xxxxxx" xxxxxxxxx xxxxx. Xxxxxx xxxxxxxxxxxx: Xx xxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxx xxxx xxxx "xxxxxxxxxxxx" xxxxxx xxx xxx xxxxx xxx Xxx xxx XxxxxxxxxXxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxx xxx xxxx xxxxx xxxxxxxxxxx, xxxx xx xx xxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx. Xxxxxx xxxx xxxxxxx xxxx xxxxxxx xxxx xxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxx xxxxxx xxxx, xxxxxx xxxxx xxxxxxxxx, xxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx xxxxx "xxxxx" xx xxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx, xxx xxx xxx xxxx xxxxxxx xxxx. Xx xxx Xxxxxxx xx xxxxxx, xxxxxx xxxxxxxx xxxxxx x xxxxxx xxxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xx xxxx xxxx xx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.

Zeile 11: Betriebseinnahmen von Kleinunternehmern

Xxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx. Xxxxx Xxx xxx Xxxx xxxxxxxxxxxxxx Xxxxxxxx xx, xxxxx xxxxxx "xxxxxxx" Xxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx XxxxxxxxxXxx. Xx xxx Xxxxxx xxxxx xxxxxxx Xxx xxxxx Xxxxxxx xx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxx, xxxxxxx xxxx xxx Xxxxxx xxxxx xxxx. Xxxxxxxxxxx xxxx xxxxxxx Xxx xxx xx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxxxx, xxxx Xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxx. Xxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xx xxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxxx Xxxxxx, x.x. xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx Xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxxxx Xxx Xxxx Xxxxxxxx xx Xxxxx xxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xx, xxx xxxxxxxx Xxxxxxxxx xx Xxxxx xx xxx xxx xx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xx xxx.

Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxx

• xxxxxxxxx Xxxxxxxxxxxxx x xxx xxxxx xx Xxxxxxxxxxxxxx x xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx, xxxx xxx xxxx xxxxxxx Xxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, x.X. Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx.
• xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxx xxx xxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxx.

XXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx.

Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxx xxxx Xxxxx xxx

• Xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx: Xxxx Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx, xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxx xxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxx xxxxx xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxx xxx xxxxx xxxx xxxxx xxxx xx xxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.
• Xxxx xxxx Xxx x.X. Xxxxxxxxxx xxx Xxxxxx, xxxxxxxxxxxx xxx XxxxxxxXxxxxxx, xx Xxxxxxxx xxxxxx, xxxxx xx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xxx XXxX. Xxx xxxx xxx xxxxxxxxx.
• Xxx Xxxxx xxx xxxxxxxxxx "XxxxxxxxxxxxxXxxxxx" xxxx xxxxxxxxx xxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX, xxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxx xxx xxxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx:

• Xxxx Xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xXxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxx. Xxx xxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xxxx, xxxx xxxxx xxxx Xxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXxXx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xx xxxxxxxxx.
• Xxxx Xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

Zeile 12: Kleinunternehmer: Umsätze gemäß § 19 Abs. 3 Nr. 1 und 2 UStG

Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx x xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x xxx x XXxXx. Xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxxx xxxxxxxxx xx Xxxxx xx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxx. xxxxxx xxxxxxxxxxxx Xxxxxxxx.

Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x xxx x XXxX xxxx xxxxxxxxxxxxxx Xxxxxxxx

• xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx x Xx. xx XXxXx,
• xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xx x Xx. xx XXxXx,
• xxx xxx Xxxxxxxxxx xxx Xxxx, Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxx xxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx x Xx. xxx XXxXx,
• xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xx x Xx. xxx XXxXx
• xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xx x Xx. xx XXxXx.

Zeile 13: Land- und Forstwirte: Betriebseinnahmen nach Durchschnittssätzen

Xxx Xxxxx xx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx, xxxxx Xxxxxxxx xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx xxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx XXxXx.xxxxxx

Xxxxxx Xxx xxxx Xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxx xxxxx xx Xxxxx xx xxxxxxxxx. Xxxxxxxxxxx xxxxxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx.

Xxxxx Xxx Xxxxxxxx xxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xx xxx Xxxxxx xxxxx xxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xXxxxxxXxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx x.x.xxxx xxx xx,x x xxx x,x x xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxx xxx: Xxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx xx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxx xxx.xxx XXX xxxxxxxx xxx.xxxxxx

XXXXXXX:xxxxxxXx xxx x.x.xxxx xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx x,x Xxxxxxx xxx x,x Xxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xx. x xxx Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.xxxxxx

Zeile 14: Betriebseinnahmen zum allgemeinen oder ermäßigten Umsatzsteuersatz

Xxxxxx Xxx xx Xxxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx, xxxxxxxxxxxxx, xx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xx Xxxxx xx xxxxxxxxx.

Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, x.X. xxxxx XxxxxxxxxXxx, xxxxxxxx xx xxx Xxxxxxx.

XXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxxxx xx xx xx Xxx. x XXxX xxxxxxxxxxx xxxx, xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx.

Zeile 15: Betriebseinnahmen, die umsatzsteuerfrei oder nicht umsatzsteuerbar sind

Xx Xxxxx xx xxxx xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xx xx x XXxX xxxxxxxxxxx xxxx:

• Xxxxxxxxxxxxxxxx xxxx xx x XXxX xxxx xxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx.
• Xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxx xxxx xx xxxx xxx Xxxxxxxxx xxx XX Xxxx.

Zeile 15: Betriebseinnahmen mit umgekehrter Steuerschuldnerschaft (§ 13b UStG)

Xxxxxxxxx xx Xxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx XXxXx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxxxxxx xxxx xxxxx xx Xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx:

• Xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxxxxxxx
  • Xxxxxxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx,
  • Xxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx,
  • xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx,
  • Xxxxxxxxx xxx xxx xxxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxx xxx Xxxxx xxxx Xxxxxxxxx xXxxxxxxxx.
• Xxxxxxxxxxxxx, xxx Xxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxx, xxxx xxxxxx Xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxx xxxxxxxx.

Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx

• Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxx xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx.
• Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxx xxxx Xxx x.X. Xxxxxxxxxx xxx Xxxxxx, xxxxxxxxxxxx xxx XxxxxxxXxxxxxx, xx Xxxxxxxx xxxxxx, xxxxxxx xx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xxx XXxX. Xxx xxxx xxx xxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxx "XxxxxxxxxxxxxXxxxxx" xxxx xxxxxxxxx xxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Zeile 16: Vereinnahmte Umsatzsteuer sowie USt auf unentgeltliche Wertabgaben

Xx Xxxxx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx Xxx xxx. xx xxxx xxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx.

(1) Die vereinnahmte Umsatzsteuer

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx x x xxxx xx x xxxxxxxx xxxx.xxxxxx Xxx Xxxxxxxxxxxxx xxxx xx Xxxxx xx xxxxxxxxx. Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, x.X. Xxxxxxx xxxxx XxxxxxxxxXxx. Xxx Xxxxxxxxxxxx xxxx xx Xxxxx xx xxxxxxxxx.

Xxxxx xxxx xxxxxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxx xxxxxxxx xxxxx, xxxx xxxx xxxxx xxxxxxx xxxxx.

Xxxxxxxxxxxx, xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxx xxxx, xxxxxxx xxxxxxxxx xx Xxxxx xx xxxxxxx.

(2) Umsatzsteuer auf unentgeltliche Wertabgaben

Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxxxx xxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx. Xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx

xxx x Xxx. xx XXxXx.

Xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxx:

• xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, x.X. XxxxxxxxxXxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxxx xxx Xxxxx xxx.
• Xxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxx xxx.
• Xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx.
• Xxxxxxx Xxxxxxx xxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxx.
• Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxx xxx.
• Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xx xxxx xxxxx xx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxx xx XXX xxxxxxx xxx Xxxxx xxx.
• Xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, x.X. Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxx Xxxxxx xxx Xxxxx xxx
• Xxxxxxxx xxx Xxxx xxxxx xxxx xxxxx xxx xxx Xxxxxx xxx xxx xxx x xxxxxx xxx xxxx, xxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx x xx xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx XXxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx, x.X. Xxx, xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxxxx. Xxxxx Xxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxx, xxxxxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xx xxxxxx.

Zeile 17: Vom Finanzamt erstattete und ggf. verrechnete Umsatzsteuer

Xx Xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxx Xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xx Xxxxx xx xxxxxxx.

Zeile 18: Veräußerung oder Entnahme von Anlagevermögen

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, x.X. XxxxxxxxxXxx, Xxxxxxxx xxxx Xxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxx xxxx Xxxxxxxxxxxx xxx. Xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxx xx. Xxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xx.

XXXXXXX: Xxxxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx, xxx xxxx xxx "Xxxxxx, xxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx" xxx x Xxx. x Xx. x XXxXx. Xxxxx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxxxx xxxxxx:

• Xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxx, xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx, x.X. xxx Xxxx xxx Xxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx.
• Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx x Xxx. xx Xx. x XXxXx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxxxxx xxxxxx XxxxxxxxxXxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxx xx.xxx XXX, xxx Xxxxxxxxxxxx xx.xxx XXX.

XXXXXXXXX:xxxxxxXxxxxxxxxxx Xxx xxx Xxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxxx Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xx xx xxxx xx Xxxxxxx xxxxxx xxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xXxXx xxxx xxx Xxxxxxxx xx xxxxxx Xxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxxxxxxxx xxx.xxxxxxXxx Xxxxxxx, xxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxxxxx XxX xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xXXXX X xxxxx.xxxxxxXx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx XXX xxxxxxxxx xXx. x XxX xxxxxxxx, xxxx xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxx xxx xx.x.xxxxx.

Zeile 19: Private Kfz-Nutzung

Xxxx xxxxxxx Xxx Xxxxxxx xxxxxx, xxxx Xxx xxx Xxxxxxxx, xxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxx. Xxx Xxxxxxx xx Xxxxx xx xxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxx xxxxx.

1. Allgemeines

Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx

• xxxx xxx xx x, xxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx.
• xxxxxxxx xx xxx xx x, xxxxxxx Xxx xxxxxxx, xx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
• xxxxxxx xxx xx x, xx xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxx Xxx xxxxxxxxxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xx, xx xxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxx Xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx Xxxxxxx xxxxxxx xxxxxx xxxx Xxxxxxxxx:

• Xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxx xxx. Xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxx xxx.
• Xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxx xxx. Xx Xxxxxxxx xxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxx.

2. Ermittlung des privaten Nutzungswerts

Xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxx xxxx xxxxxxxxx xxxxxx

• xxxx xxx Xxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xx x xxxxxxxx xxx.
• xxxx xxx Xxxxxxxxxxxxxxxxxx xxx.
• xxx xxx Xxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx x xxxxxxxx xxx.
• Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx.

(1) Pauschalmethode bei betrieblicher Nutzung von mehr als 50 %

Xxx xxx. x xxXxxxxxxxxxxxxxx xxx xxxx xxxx xxx xxxx xxxxxxxxx xxxx Xxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xx xxxx xxx xx x xxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxx Xxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxxxx xxxxxx Xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx, xxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx. Xxx Xxxxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.

Xxxxxxxx:
Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx XxxxxxxxxXxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx.xxx XXX.
Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx: x x xxx xx.xxx XXX x xx Xxxxxx x x.xxx XXX xx Xxxx.

XXXXXXXXX: Xxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxxxxx, xxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxx: Xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx x Xxx. xx Xx. x XXxXx. Xx xxxx xxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx, x. X. XxxxXxxxxx xxx XxxxXxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xx x xxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.

Xxxxxxxx:

Xxxxx xxxxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx .

(2) Fahrtenbuchmethode

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxx xxx XxxxxxxxxXxx, xxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx, xxxxxxx Xxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xx xx.

XXXXXXX: Xx xxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxx xxx XxxxxxxxxXxx xxxxxx Xxx xx Xxxx xx.xxx Xxxxxxxxx, xxxxx xx. Xxxxxxxxxxx xx.xxx xx xxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx x.xxx XXX xxxxx Xxxxxxxxxxxxx xx Xxxx.
Xxx Xxxxxxxxxxxx xxxxxxxx: xx.xxx xx : xx.xxx xx x xxx x xx x
Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx: xx x xxx x.xxx XXX x x.xxx XXX.

Xxxxxxxxxxxx: Xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx x Xxx. xx Xx. x XXxXx. Xxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx, xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxx, xxx XxxxXxxxxxxxxxxx, XxxxXxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, XXXXxXxxxxxx xxxxx xx Xxxxxxx xxxxxxxxxxx Xxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, x.X. xxx Xxxx xxx Xxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx

Xxxxxxxx:

Xxxxx xxxxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx .

(3) Teilwert bei betrieblicher Nutzung von bis zu 50 %

Xxxx xxx Xxxxxxxx xx xxxxxxx xx x xxx xxxx xxx xx x xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxx xxx xxx xxx. Xxxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXx.

Xxx xxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx. xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxx xx Xxxxx xx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xx xxx.

Xx xxxxxxxxx Xxx xxx Xxxxxxxx:

• Xxxxxxxxx xxxxxxx Xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, x.X. Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, XxxxXxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.
• Xxxx xxxxxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx.
• Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx. Xxx xx xxxxxxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxx xxx, xxx xx xxxxxxxxxx xxx.
• Xx xxx x xxXxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxx, xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx xxx x,xx x xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxxxxxxx xxxxxx. Xx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

(4) Kostendeckelung bei der Pauschalmethode

Xxx Xxxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx xxx xxxxx xxxxx XxX xxxx xxxxxxxxxx xxx, xxxx xx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxx xxx. Xx xxxxxx Xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxx xxx.

• Xx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxxxx xxxxxx, xxx Xxxxxxxxxxxx xxx. Xxxxx xxx xxx xxx Xxxxxxxxxxxx xxx. Xxxxx xxx.
• Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxx xxxxx Xxxxx xxxxxxxx xx.
• Xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxxx:
Xxxx xxxxx XxxxxxxxxXxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxxxx XXx.x xxxx Xxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxxx. Xxx Xxx xxxxx xx xxx Xxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xXxxxxxxxxx xx xxx xxxxxxx.

Xxxxxxxxxxxx: Xx Xxxx xxx Xxxxxxxxxxxxxxx x xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx x xxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xxxxx, xxxxxxx xxxxx xxx xxxxx xxx:

• Xxxxxxxxx xxxxxx Xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xx, xxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx. Xxx xxxx Xxxxxxxxxxxxxx, xxx XxxxXxxxxxxxxxxx, XxxxXxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, XXXXxXxxxxxx xxxxx xx Xxxxxxx xxxxxxxxxxx Xxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, x.X. xxx Xxxx xxx Xxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx. xxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
• Xxxx xxxxxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxx Xxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx, xxxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xx x xxxxxxxx. Xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxx xxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx.
• Xxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx, xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxx xx Xxxxx xx xxx.

Xxxxxxxx:

Xxxxx xxxxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx .

Zeile 20: Sonstige Sach-, Nutzungs- und Leistungsentnahmen

Xx Xxxxx xx xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx Xxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, x.X. Xxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxx, xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xx xxxxxxx xxxx xxxxxxx xx xxx. xxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX: Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx, xxx xxxx xxx "Xxxxxx, xxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx" xxx x Xxx. x Xx. x XXxXx. Xxxxx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx.

Xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxxxx. Xxxxx Xxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxx, xxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx.

1. Private Telefonnutzung

Xxxx Xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxx, xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx xxx. Xxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxxxx Xxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xx xxxx xxxx xxxxxxxxx xxx, xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXX Xxxxxxx xxx xx.x.xxxx, X xxxx Xx. Xx XxxxxxXxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxx XXX xx Xxxx xxxxxxxx. Xxxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxx: xxxxxxXxxxxxxxxxxxxxxxxxxxxxxx

XXXXXXX: Xxxxxxxxxx xxxxxxx x. X. xxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxx xx Xxxxx xx xxxxxxxxx xx xxxxxxxxxx.

Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxxx xx xxxxx xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx x Xx. xx XXxXx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxx xxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxx xxx xxx xxxxx Xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxx. Xxxxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

2. Sachentnahmen

Xxxxxxxxx Xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxx, xxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xx Xxxxx xx xx. Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xx xxxx xxxxx xx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxx xx XXX xxxxxxx.

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

Xxxxx xxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxx xxxx xxxxxx Xxx xxxx: Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx

3. Sonstige Nutzungs- und Leistungsentnahmen

Xxxx Xxxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxx Xxxxxxxxx xxxx xxxxxxx Xxxxxx xxxxxxxxx, x.X. xxx Xxxxxxxxxxx Xxxxx Xxxxxxxxxx.

Zeile 21: Auflösung von Rücklagen und/oder Ansparabschreibungen

Xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxxxx xxxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xx Xxxxx xx xxx xxx Xxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxx xx xxxx ...

Zeile 22: Summe der Betriebseinnahmen

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xx xxx Xxxxx xx.

Xxxx xxxxxx xxx Xxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxx XxxX x Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxx x Xxxx x