Ausfüllhilfe zu Anlagen KAP, KAP-BET und KAP-INV - Einkünfte aus Kapitalvermögen - 2024

Da die Einkommensteuer auf Kapitalerträge grundsätzlich mit der Abgeltungsteuer abgegolten ist, muss die Anlage KAP zumeist nicht mehr ausgefüllt werden. Aber es gibt viele Fälle, in denen Sie die Kapitalerträge dennoch in der Steuererklärung angegeben müssen (Pflichtveranlagung) oder zu Ihren Gunsten freiwillig erklären sollten (Wahlveranlagung). Jeder Ehegatte muss gegebenenfalls eine eigene Anlage KAP abgeben. Hier erläutern wir Ihnen die wesentlichen Fälle, in denen Sie das Formular zur Einkommensteuererklärung ausfüllen müssen oder sollten. Unsere Anleitung führt Sie Schritt für Schritt durch die einzelnen Zeilen der Anlage KAP. Auch erhalten Sie wichtige Hinweise zu der Anlage KAP-BET und der Anlage KAP-INV, die die Anlage KAP ergänzen. Gestaltungshinweise zur Minderung der Einkommensteuer und weiterführende Informationen runden die Ausfüllhilfe ab.

SERVICE:
Hier können Sie das Steuerformular zum Ausfüllen am Bildschirm und zum Ausdrucken aufrufen:
- Formular Anlage KAP
- Formular Anlage KAP-BET
- Formular Anlage KAP-INV

Alle wichtigen Informationen zur Besteuerung von Kapitalerträgen finden Sie bei Steuerrat24 in der
- Rubrik Abgeltungsteuer
- Rubrik Geldanlagen

HINWEIS: Zur Anlage KAP gibt es zwei weitere Anlagen, nämlich die Anlage KAP-BET und die Anlage KAP-INV. Die Anlage KAP-BET ist für Erträge und anrechenbare Steuern aus Beteiligungen, die gesondert und einheitlich festgestellt werden, auszufüllen. Die Anlage KAP-INV ist für die Erklärung von Investmenterträgen, die nicht dem inländischen Steuerabzug unterlegen haben, vorgesehen. Bitte füllen Sie in diesen Fällen stets auch die Angaben zum Sparer-Pauschbetrag in den Zeilen 16 und 17 der Anlage KAP aus.

HINWEIS: Zum 1.1.2018 ist das "Gesetz zur Reform der Investmentbesteuerung" (Investmentsteuerreformgesetz - InvStRefG) vom 19.7.2016 in Kraft getreten. Nach früher geltender Rechtslage waren Wertzuwächse bei Investmentanteilen bis zur Veräußerung durch den Anleger steuerfrei, wurden also erst beim Verkauf versteuert. Um auf Anlegerebene einen einheitlichen Übergang auf das neue Besteuerungsrecht zu schaffen, ist für alle Investmentanteile, die vor dem 1.1.2018 angeschafft wurden, aber eine Veräußerungs- und Anschaffungsfiktion eingeführt worden. Alle Investmentanteile, die vor 2018 angeschafft wurden, gelten zum 31.12.2017 als veräußert und zum 1.1.2018 als neu angeschafft (§ 56 Abs. 2 InvStG). Als Veräußerungserlös gilt der letzte im Kalenderjahr 2017 festgesetzte Rücknahmepreis. Falls kein Rücknahmepreis festgesetzt wird, gilt stattdessen der Börsen- oder Marktpreis. Die Veräußerungsfiktion führt aber nicht zu einer sofortigen Besteuerung der Veräußerungsgewinne oder -verluste. Die Fiktion sorgt lediglich dafür, dass die steuerliche Bemessungsgrundlage einheitlich für alle Anleger zum 31.12.2017 nach den bis dahin geltenden Regeln festgestellt und vermerkt wird. Zu versteuern ist der Gewinn oder Verlust erst in dem Jahr, in dem der Alt-Anteil tatsächlich veräußert wird. Die Höhe des Steuersatzes und das Verfahren der Steuerfestsetzung richten sich dann nach den Regelungen im Jahr des Verkaufs (§ 56 Abs. 3 InvStG).

ACHTUNG: Bei der Einführung der Abgeltungsteuer zum 1.1.2009 hat der Gesetzgeber einen Bestandsschutz für Investmentanteile versprochen, die vor 2009 angeschafft wurden: Für diese sog. Alt-Fondsanteile sollte der Veräußerungsgewinn nach damaligem Recht auf immer und ewig steuerfrei bleiben (§ 18 Abs. 2 Satz 2 InvStG 2016). Doch nun wurde die "Ewigkeitsgarantie" für eine steuerfreie Veräußerung oder Rückgabe der Alt-Anteile zeitlich und betragsmäßig gekappt. Für Investmentanteile, die vor 2009 erworben wurden, gilt bei der Veräußerungsfiktion (noch) der bisherige Bestandsschutz: Die Wertzuwächse bis zum 31.12.2017 bleiben steuerfrei. Dies gilt auch für Veräußerungen, die noch vor 2018 vorgenommen werden. Aber: Alle seit 2018 eintretenden Wertveränderungen sind auch für die Alt-Anteile, die vor 2009 erworben wurden, nach neuem Recht grundsätzlich steuerpflichtig. Um zumindest das Vertrauen der Kleinanleger in die "Ewigkeitsgarantie" nicht allzu sehr zu enttäuschen, wurde immerhin ein Freibetrag in Höhe von 100.000 EUR pro Anleger eingeführt: Die Wertzuwächse ab 2018 bleiben für die Alt-Anteile bis zu diesem Betrag steuerfrei (§ 56 Abs. 6 InvStG 2018).

Aus den genannten Gründen sind gesonderte Angaben zu Investmentfonds erforderlich.

Einzelheiten zur neuen Besteuerung von Anteilen an Investmentfonds finden Sie in dem Beitrag Besteuerung von Investmentfonds: Die neuen Steuerregeln ab 2018

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

1. Verzicht, Pflicht oder Wahlrecht zur Abgabe der Anlage KAP

Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x, xxx xxx xxx Xxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx xxx Xxxx "Xxxxxxxxxxxxxxx".

Xx xxxx xxxxxxxxx Xxxxxxxxx: Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx.

Xxxx xx xxxx xxxxxxxxxx Xxxxxxxxx:

xxx Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx, xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxx. Xxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxx x xxx x xXxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx.

xxx Xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, x.x. xxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxx xxxxxx:

Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx,
Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx,
Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx,
Xxxxxx xxx xxxxxxxx Xxxxxxxx,
Xxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx

Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx XxxxXxxxxxxx xx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxx XXX xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx.

xxx Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx x xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxx, XXxxxX, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxx, xxx xxx xxxxxxxxx xxxxxx.

XXXX: Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxx "xx xxxxxxxxxxxx Xxxxxxxxx" xxxx Xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx xxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxxxxx xxxxxxx Xxx xxx xxx Xxxx xxx. xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxx xxxx xxx Xxxxxxxx xxxxxxx xxxx xxx Xxxxxx xxx "Xxxxxx XXX" xxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxx. Xxxx xxxxx Xxx xxx
x Xxxxxxx Xxxxxxxxxxxxxxx: Xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx
x Xxxxxxxx Xxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx xXxxxx xx xx. xxx XXXxXxxxxxxxxx xxxxxxxxxxx.x.xxxx,XXxXx xxxx X X. xxxx.

xxx Xxxx Xxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxx. Xxxxx xxx xxxxxx xx xxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx:

Xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xx xxxxxx Xxxxx x xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxx "Xxxxxxx" xxxxxxxxxx xX xxx.x Xxx. x Xx. x XXxXx. Xxxxx Xxxxxx xxxxxxx xx xxx "Xxxxxx Xxxxxxxxx" xx Xxxxx xx xxxxxx.
Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, x.x. xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxx, xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXXxxxxxx xxxxxx xxx "Xxxxxxxxxx" xxxxxxx. Xxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxx xxx xxxxxxxxxxx "Xxxxxxx" xxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xx xxx "Xxxxxx Xxxxxxxxx" xx Xxxxx xx xxxxx xx xxxxxx.

2. Anträge (Zeilen 4-5)

a) Beantragung der Günstigerprüfung (Zeile 4)

Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xx x, xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxx xxxxxxxxx. Xxxx xxxxxxx Xxx xxxxxxxxxxx, xxxxx Xxx Xxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx xxxxxxx Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xx x, xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx x xxxxxxxxx Xxxxxxxxxxxxxxx x xxxxx xxxxxx xxx xxx xxxx xx.xxx XXX xxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx.

Xx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx xxxx Xxxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxx xxxx, xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx, x.X. xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxxxx xxx xxxxxxxx Xxxxxx xxxxx. Xxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxx, xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxx xxx xxxxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx xx.xxx XXX xxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxx.

Xxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx Xxx xx xxx "Xxxxxx XXX" xx Xxxxx x xxxx "x" xxx. Xx xxxxxx Xxxx xxxxxxx Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxx Xxx xxx xxx Xxxx xxx. xxx Xxxxxx xxxxxxxxx xxxxxxx.

XXXXXXX: Xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xx xxxxxx xxxxx xxxxxxxx, Xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxx xx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx Xxxxx x.

b) Überprüfung des Steuereinbehalts (Zeile 5)

Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxx Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx. Xxxx Xxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxx xx xxxx xxxx xxxxx xxxxxxxxxxxxxx xxx, xxxxxxx Xxx xxxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx x xxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x. Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxx xx xx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx x xxxx Xxxxxxxxxxxxxxx x xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx Xxx xx xxx "Xxxxxx XXX" xx Xxxxx x xxxx "x" xxx. Xx xxxxxx Xxxx xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxx. xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxx. Xxxxxx Xxx xx xxx Xxxxx xxxx xxx Xxxxxxxx xx. Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxx Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxx xxxxx xxx xxxxx Xxxxxxxxxxx.

XXXXXXX: Xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxx. Xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx, x.X. Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxx xx Xxxxxxxx:

Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x.X. xxxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxx, xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXxxxx xxx.
Xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxx xxx xxx Xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxx xxxxx xxxxxxxx xxxxxx, xxxx xx xxxx xx xxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx. Xxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxx, xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx, xxx Xxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xXxxxx x xx.x.
Xx Xxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx x.xx. xxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xXxxxxx xxxx.
Xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx x xxxxxxxxx xxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xXxxxxx xxxxxx.
Xxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, x.X. xxxx Xxx xxxxxxxx xxx Xxxxxx xxx xxx Xxxxxx xxxxxxxxxxx xxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxx xxx Xxxxx: Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxx, Xxxxxxxxxx xx Xxxxxxx, xxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xx xx Xxxxxxxx. Xxxxx xxx Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx, xx xxx xxx Xxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxx. xxxx Xxxxxxxxxxxxxxxx xxx. xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.xxxxxx

XXXXXXXXX: Xx xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxxxxx xxxx Xxxxxxx xxxxxx, xxxx xxxx Xxxx xxxx xxx xxxxxxxxx Xxxxxx xxx XXX xxxxxxxx, xxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx. XXXX:xxxxxx Xxx Xxxxxx xxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx x xxx xxxx xxx "Xxxxxx xxx Xxxxxxx". Xxxx xxxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx "xxxxxxxxx xxxxxxxxx" xxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx x xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx x xxxxxxxxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxxx Xxx xxx Xxxxxxx xxxx, xxxx xxxx Xxxxxxxxxxxxx xxxxx xxx Xxxx xxxxxx xxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xxx, xxxxxxx Xxx xxxx xxxxx xxxxx xx xxx Xxxx xxxxxx, xxxxxxx xx xxx Xxxxxxxxx. Xxxxxx Xxx xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx Xxxxx x.

3. Erklärung zur Kirchensteuerpflicht (Zeile 6)

Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxx x xxxx xxx xxx x xxx Xxxxxxxxxxxxxxxxxxxxx xxx x,x x xxxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx.

Xxxx xxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xx. Xxxx xxxxxx xxx xxxxxx xxxxxxxxx xxxxxxxx xxx x. Xxxxxxxxx xxx xxx xx. Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xx, xx xxx Xxxxx xx Xxxxxxxx xx. Xxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx. Xx xxxxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx, x.X. xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx.

Xxxxx Xxx xxxxx xxxxxxxxx, xxxx xxx Xxxx Xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx Xxx xxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx, xxx Xxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxxx Xxx xxx xxx xx. Xxxx xxx Xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xx xx.x. xxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxx xxxxxxx Xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx "Xxxxxx XXX" xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxx Xxxxxxxxx xxxxxxxxxxxx, xxxxxx xxx xxxx xxxxxx xxxxxxxxx xxxx, xx xxx "Xxxxxx XXX" xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx. xx Xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx "Xxxxxx xxx Xxxxxxxxxxxx" xxxxxxx Xxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxx, xxx Xxx xxxx xxxxxxxx xxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxx xXXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx.

4. Kapitalerträge, die dem Steuerabzug unterlegen haben (Zeilen 7-15)

a) Kapitalerträge

Xx xxx Xxxxxx x xxx x xxxx xxx "xxxxxxxxxxx" Xxxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xx Xxxxx xx xxxx xxx xx xxx x.x.xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx XxxxXxxxxxxx xxxx xxx x.x.xxxx xxxxxxxxx xxx xxxx xxx xx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx x xxx xxxxxxxx xxxxxxxx x xxxxxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxx xxx xxx.xxxxxxxxxXXX xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx.xxxxxx

b) Steuerabzug von der Ersatzbemessungsgrundlage (Zeile 11)

Xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxx xxxx Xxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx x xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx,

xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxx xxxxx Xxxx xx xxxxx Xxxxxxxxxx, x.X. XXX, xxx.
xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxx, xxxx xxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxx xxxx, xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx.
xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxx xxx xxxxxxx xxxxxxxx xxxx xxxxxxxxx.
xxx xxxxx Xxxxxxxxxxx xXxxxxxx xxx Xxxxxx, xxx xxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxx,

xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxx, xxxx xxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxx xxxx, xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx Xxx xx Xxxxx Xxxxxxx xxxxxxxxxxx xxxxxxx x xxx xxxx xxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx, xxx. Xxxxxxxxxxxxxxx . Xxxxxxx Xxx xxxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx. Xxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxx x, xx, xx xxx xx XXxX" xxxxxxxxx xxxxxxxxxxx.

Xxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx x xxx xx xxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxx xx xxx Xxxxxx xxxxx xx. Xxxxxx Xxx xxx xxxxxxxxxxxx Xxxxx xXxxxxx, Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxx xxxx. Xxxxxx Xxx xx Xxxxx x xxxx "x" xxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx, xxx xxx Xxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx. Xxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxx "xxx Xxxxxxxxxxxxxxxxxxx" xxxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxx xxx xxx XXX xxx xxx xxxxx xxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

c) Verrechnung noch nicht ausgeglichener Neuverluste (Zeilen 12-13)

Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxx xxxxx xxx. xxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx". Xxxxx xxxxxxxx xxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx

xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx
xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxx xxxx xx xxxxxxxxx, xxxx xx Xxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxx xxxx xx xxxx Xxxxxxxxxxxxxx:

Xxx Xxxx xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxx Xxxx xxxxxxxxxxx, xx xxxx xxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxx, xxx. Xxxxxxxxxxxxxxxx.
Xxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx, xxxx xxx Xxxx Xxxxx xxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx. xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxx xx. Xxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx.

Xxxxx Xxx xxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx Xxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxx XXX xx Xxxxx xxxxx xxx x xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxx. Xxxxx Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxx xx. Xxxxxx Xxx xx Xxxxx x xxxx "x" xxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxx xxxx xxx Xxxxxxxxxxxx,

Xxxxxxxxxxxxx xxx xxx Xxxxx xxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxx xxxxxxx Xxxx xx xxxxxxxxxx xxx xx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xx xxxxxxxx.
xxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, x.X. Xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx Xxxxxxx xxx XxxXxXxxxxxxx, xxx Xxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxx, xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxx Xxxxx xxxxx xXxxxxxxxXxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxx Xxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xXxxxxxxxXxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxx xxxxxxx xxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxx xx xx. xxx XXXxXxxxxxxxxx xxxxxxxxxxx.x.xxxx,XXxXx xxxx X X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

d) Verluste aus Termingeschäften (Zeile 14)

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx, xxxxxxx x xxxxxx xxxxxxx x xxxx xxxx xxx xxxx xxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xx.xxx XXX. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxx xx Xxxxx xxx xx xxx XXX xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxxx xxx Xxxxxxxxxx xxx xx.xxx XXX xxx xxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x xxx x XXxX xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxxx Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx x.xx.xxxx xx Xxxxx xxxxxxxx xxx xxxx xxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxx xx Xxx. xx Xxxxxx xx xxx xxx.

Xxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxx XXxxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx x.x.xxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxx xxx x xxxx xxxx xxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx x Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxx xxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXXX X xxxxxx xXxXxx. Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxxx x xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx x xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxxx. Xxxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxx xxxxxxxxx xxxxxx xxx xXx. XXXX X xxxxxx. Xxx Xxxxxx xxxxxxxx xxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxx. Xx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx XxX xxxxx xxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx.

Xxx Xxxxxxxx xxxx xx xxx Xxxxx xx xxxx xxx Xxxxx xx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx, xxxxxxx "Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x XXxX". Xxx xxxxxxxx: Xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xx.xxx XXX xxxxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxxx:xxx, Xx. xx.

d) Verluste bei Uneinbringlichkeit, Ausbuchung, Übertragung oder Ausfall (Zeile 15)

Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxx xxxxx xxx Xxxxxxxx, xxxx Xxxxxx xxx Xxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xx Xxxxxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx.

Xxxxx Xxxxx xxx xx xxxx Xxxxxx xxxxx xxx Xxxxx, xxx xx xxx Xxxxxxx xxxxxxxxx, xx xxxxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx xxx "xxxxxxx" xxx xxx Xxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx, xxxx Xxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxxx Xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxx Xxxxx xxxxxxxxxx xxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxx.

Xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxx xxxxxxxxx, xxxx xx xxxx xxxx xxx x.x.xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx

xxx xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx,
xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x XXxX xx.X. Xxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxx,
xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxxxx x XXxX xxx xxxxx Xxxxxxx xx.X. Xxxxxxx xxx xxxxxxxxx Xxxxxxx,
xxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x XXxX.

Xxxxxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

Xxxxxxx xxxx xxxxx xxxx Xxxxxx, xxx xxxxxx, xx xxxxxxx xxxxxxx xx.xxx XXX xxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxx xx Xxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.xxxxxxXxxx xxx xxx Xxxxxxxxxx xxx xx.xxx XXX xxx xxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x xxx x XXxX xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxxx Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx x.xx.xxxx xx Xxxxx xxxxxxxx xxx xxxx xxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxx xx Xxx. xx Xxxxxx xx xxx xxx.

Xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx. xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxxx xx xxx Xxxxxx xx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx x xxxx Xxxxx xx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx Xxxxx xxxxx xXxxxxxxxXxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxx Xxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xXxxxxxxxXxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx xxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxx xx

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxx Xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxx, xx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx, x.x. xxxx Xxxxxxxxxxxxxx, xxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxx xxxxx xx xxxxxxxxx Xxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx. Xxxxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxx, xxxx xxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xxx, xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxx xxx Xxxx xxxx, xxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxx Xxx xxx Xxxxx "Xxxxxxxxxxxxxx" xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxx x.

XXXXXXXXX: Xxxx xx xx xxxxxxx xxxxxxxxx Xxxxxx, xx xxxxx xxx Xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxx xxx! Xxx xxxx xxxxxx xxxx, xxxx Xxx xxx xxxxx xxx xxxxxxxx Xxxxx xxxxxxxxx, xxxxx xxx Xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx! Xxx XXX xxxxxxxx xxxx: "Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxxxxx x Xxxx x xxx x XXxX Xxxxxxxxx xxxxxx, xxxxxxx xxxxx xx xxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxx:" Xxxxxxxx: Xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx Xxx xxxxxx Xxxxxx xxx Xxxxx Xxxx xxx Xxx xxxxxxx xxxxx xxx Xxxxx "xx. Xxxxxxxx" xxx xxxxxxxxx Xxxxxx" xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx,xxxxxx XX X x xX xxxxxxxxxxxxx :xxxx.

Private Forderungen

Xxxxx xxx xxx Xxxxxx, xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx xxxxx xxxxxxxx xxxxxxx xxxxx xxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxx xxx xx xxxxx Xxxxxxxxx xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxx "Xxxxxxxxxxxxx", xxx xxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
XXXX xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.
Xxxxxxxx xxx xxxxxxxxxxxxx XXXxXxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xx xxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx: Xxxxxx Xxxxxxxx xxxxxxx x xxxxxx xxxxxxx x xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx.xxx XXX xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxx xx Xxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.xxxxxxXxxx xxx xxx Xxxxxxxxxx xxx xx.xxx XXX xxx xxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x xxx x XXxX xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxxx Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx x.xx.xxxx xx Xxxxx xxxxxxxx xxx xxxx xxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxx xx Xxx. xx Xxxxxx xx xxx xxx.

XXXXXXXXX: Xxxxx Xxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx Xxx xxx Xxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx. Xxx xxxx xxx xxx xxxxxx Xxxxxx!

Zeitpunkt der Verlustberücksichtigung

Xxx xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xXXx, xxx xxx xxx Xxxxxxx xxxxxx xxxxxxxxxx xxx, xxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, XXXX X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx. Xxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxxx Xxxxxx xxx xxx xxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx xx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxx xx xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxx xx.xxx XXXx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxx xxxx xxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxx, xx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx:

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx XX, xxxx xxxxx xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx, xxxx xx xxxxx Xxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx.
Xxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx XXxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx.
Xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx XX xxxxxxxx xxxxx xxxx xxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxx Xxxxxxx xxxxx xx Xxxx xxxx Xxxxxx xx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx XX xxxxxxxx, xxx xx xxxxx Xxxxx xxxxxxxx xxxxxx. xxxxx xxx Xxxxxxxxx xxx XX xxxxx xx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxxx xxx xx.xx.xxxx xx Xxxxx xxx Xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xx Xxxx xxxx xx. Xxx XXX xxxxxxx xxx xx Xxxxxxxx xx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxx, xxxx xx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxx xxxx xxxx xxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx: Xxxxx xxx xxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XxxX xxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXXXxxxxxxXxxxxxxxxxxxx.

Xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxx xxx, xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxx xxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xxxxxxxxx xxxx.
Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx xx xxx Xxxxx xxxxx xxx. Xxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xxxxxxxxx xxxx xxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxx xxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx.
Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx x.X. xxx xx xx XxxX, xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XxxX xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxx xxx xx xxx Xxx. x XxxX xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx.

XXXXXXXXX: Xxxx Xxx xxxx xxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxxxxx xxx "xxxxxxxxxx" xxxx xxx xxxxx xxxxxxxxx xxx, xxxxxxx Xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxx Xxxxxxxxx. Xxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxx xx xxxxx xxxxxxx xxxxxx, xxxx xxxx xxxx xxxxxxxxxxxx, xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxx xxxx xxxxx xxxxxxxx. Xxx xxxxxx xxxxx: "Xxx xx xxxxx xxxxx, xxx xxxxxxxx xxx Xxxxxx."

f) Verluste mit Aktien: Bundesverfassungsgericht muss entscheiden

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xx xx xxxxxxxxxxxxxxxxxx xxx, xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxx xxx xxx XXX xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

Xxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx.x. Xxxxxxx xx xxxxxx Xxxxxx xxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xx Xxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx xxxxxx, xxxxxxx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx. Xxxxx xxxxxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.
Xxxx Xxxxxxxxxx xxx XXX xxxxxxx xx xx Xxx. x Xxxx x XXxX xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxxx, xx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxx xxxx xxxxxxxxx xxxxxx, xxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxX xxxxxxxxxxxxx :xxxx.

Xxxx Xxxxxxxx:

Xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx Xxxxx Xxxx xxxxx. Xxxxx xxxxxxx Xxx xxxx xxx xxxxxxx xxx xxx xx. Xxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxxxxx xxx xxx Xxx. x Xxxxxx x xxx x XXxXx.
Xxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxx XXX xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxx Xxx xxxx xx Xxxxx xx xxx Xxxxxx XXX xxxxxxxxx. Xxxxxxxxxx Xxx xxxxx xxxx "xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx" xXxxxx xx xxx xxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx" xXxxxx xx. Xxxxxxx Xxx xxxxxxxxxxxxx xx Xxxxx Xxxxxxxxxxxxxx, xx xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxx"Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x XXxX xxx xx Xxxxxx x Xxxx x XXxX x.X.x".
Xxxxx xxxxxxxx Xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx xxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx, xxxxxx xx xxx Xxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xx xxxx xxxx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx Xxx xxx Xxxxxxx, xxxx xxxx xxxxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xx xxxxxxx Xxx xxxxxxx Xxxxxxxxx xxxxxxxx.xxxxxx

Xxx xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx:xxxxxxXxxx Xxxxxx, xxx xxx xxx x.x.xxxx xxxxxxx xxxxxx, xxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx x xxx xxxx xxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx:

g) Hinweise zur Fondsbesteuerung

Xxx xxxxxxxx xxxxxxxx xxxxxx xxxx xxx x.x.xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxxxx Xxxx xxxxxxxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx x xxxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxx xxx Xxxxx: Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx

xx Xxxxxxxxxxx: xx Xxxxxxx,
xx Xxxxxxxxxx xx Xxxxxxx xxx
xx xxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xx xx Xxxxxxxx.

Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XxxXxXx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx xx Xxxxxx xxxxxxxxxxx xxx x Xxx. x XxxXxXx. Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xx xx Xxxxxxx xxx x Xxx. x XxxXxXx.

Xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx, xxx xxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx Xx. xx.xx. Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx XxxxxxxxxXxxxxxxxxxxxxxx

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xx xxxxxxxxxxxxxx:xxxxxx"Xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxx xxxxx. Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx."xxxxxxXxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxx xxxxxxx xxxx xxxxx xxxxxxx, xx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxx. Xxxxx xxx Xxxxxxx xxxxx xxxxxxx xxx: Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx. xxxxxxx Xxx xxx Xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxx xxxxx xxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxx xxxxx Xxxxxx xxxx xxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxx Xxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxxx Xxxxx xxxx. Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xx Xxxxxxx, xx xxx xxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx, xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx x xxx xxxxx xxxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx x xxxxxxx xx xxxxxx xxx. Xxx xxxx xxxxx xxx, xxxxx xxxxxxxx xx xxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx.

h) Optionsgeschäfte: Kosten für Glattstellung mit Stillhalterprämien

Xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx. Xx Xxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xXxxxxxx xxxxx xxxxxx xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx x xxxxx xxxxx xxxx xxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxx xxx Xxxxxx xxx Xxxxx, xxxxxx xxxxx xxx Xxxxxxx, xx xxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxx xx xxxxxx xxxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xXxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxx xx xxxxxxx xxxx. XxxxxXxxxxxx xxxx xxxxxxxxxx xxxx. XxxxXxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxx xxxxxxx. Xxxx xxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxx xxxxxx.

Xxx xxxxxxxxxXxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx: Xxx Xxxxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxx xxxxxxxxx Xxxxx, xxx xxx xx xxxxx xxxxxxx xxx. Xxxxx xxxxx Xxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx XxxxxxxxXxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxx xx xxxx Xxxxxxxxxx xxxxxxxxx Xxxxx xxx XxxxxxxxXxxxxxx xxxxx.

Xx Xxxxxx xxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x.x. xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx, xxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

XXXX: Xxx XXX xxx xx Xxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxx xxxxx xx Xxxxxxx xxxx xxxxx xxxxxxxxx Xxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxx xx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x Xx. x XX. Xxxxxx xxxx xxxxx xxxx xxx xxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx, xxx xxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx.

Xxxxxxx: Xxx xxxx Xxxxx xxx XXX xxxxxx xxx Xxxxxx xx Xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxx xxx XXXxXxxxxxxxxxxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxx xx xxxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxx. Xxx xxxxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xx xxxx xxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxx, xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx. Xx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxx: Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx xxx xx Xxx. x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxxx.

i) Ehegattenübergreifender Verlustausgleich möglich

Xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xx Xxxxx xxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xx Xxxxx xxx xx xxx Xxx. x XXxX xxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxx Xxxxxxx xxx XXX xxxxxxx xx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.
Xxxxxx xxxxx xxx Xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx: Xxxx xxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxx xXxxxxxxxxxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx xxx Xxx. x Xxxx x XXxX xxx xx xxx Xxx. xx Xxxx x XXxXx.

XXXXXXX xxxxx xxx "Xxxxxxxxxxxxxxxxxxxx xxxx" xxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxx, xxxx xxx xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxx xx.xx. xxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xx Xxx. x Xxxx x XXxXxxxxx.

j) Schadensersatz bei Rückabwicklung von Darlehen

Xx xxx xxxxxxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxx xxx xx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx xxx xxxx xxx: Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxx xx "Xxxxxxxxxxxxxxxxxxxxxxxx", xxx xxx Xxxxxx xx xxxxxx xxxxx. Xxx xxxxx xxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xx.X. XXXxXxxxxxx xxx x.xx.xxxx, XXXX X xxxx xxx XXXX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.

Xx Xxxxxxxxx xxx xxx XXX xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx: Xxxxx xxxx Xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxx Xxxxx xxx xxx xxxxxx, xx xxxxx xxx xx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxx xx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx Xx. x XXxX xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.

Xxx Xxxx: Xxxxxxxx xxxxxxxxx xx Xxxx xxxx xxx xxxxx Xxxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx. Xx Xxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx Xxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx: Xxx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxx, xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxx xxxxxxxxxxxxx xxxx, xx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xx xxxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxx. Xxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxx XXXx xxxx Xxxxxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxx, xxxx xxx xxx xxx Xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx. Xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxx xxx XXX xx.
Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx, xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx "xx xxx Xxxxxxxxxxxxx xxxxxx" xxxxxxxxxxxxx.
Xxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx, xxx xxx XXX xx xxx Xxxxxxxx xxx x.xx.xxxx xxxxxx xxxxx xxxxxxxxx xxx, xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxx, xxx xxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xx Xxxxxxxxxx xxxxx Xxxxxxxxx, xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx xxxxxx Xxxxx xxxxxxxxx xxxx. Xxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxx xx xxx Xxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxxx xxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxx xxx xx xx Xx. x XXxX.

Xxxxxxxxxx xxxxxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxx xxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xx xxxxxxxx xxx xxx xxx Xxxx, xxxx xxxxx xxx xxxx xx xx Xxx. x Xxxx x XXxX xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx x xxx xxxxx xxxxx xxxx xxxx xx xxxxxx. Xxx xxxxxx: Xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxx Xxxxxx x xxxx x xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx.

Xxx xxxx xxxx, xxxx Xxxxxxxxxx xxxx x xxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxx xxxxxxxxx xxx xxx Xxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxx xxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx Xxx xxx xxxxxxx xxx xxx Xxxx x xxxxxxx x xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxxx xxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxxx xxxxx xxx xxxxxx Xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx xxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxx xxx xxxxxx xxxxxxxxxx, xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxx xxxxxxxxxxxxx xxxx, xx xxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xx xxxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxx. Xxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx Xxxxx xxxx xxxxxxxxx. Xxx xxx Xxxxxxxxx xxx xxxxxx Xxxx xxx xx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx xxx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxx xx xxx x xxxxxxxxxxxx x Xxxxxxxxxxxxxx, xxx Xxxxx Xxxxxxxx xx Xxx xxxx xxxxxxxxxx xxxxx, xxxxxxx xxx xxxxx xxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx XXXxXxxxxxx xxxxxxx Xxxx Xxxxxxxx xx Xxxxxxx xxxx, xxxx xx xxx xxxxx xxxxx xxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxx Xxxx xxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxx Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxx, xxx Xxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx, xxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxx Xxxxxxxxxxxx xxx XXX xxxxxx:

Xx Xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx xxxx xxx xx xxx Xxx. x XXxX. Xxxxxx Xxxxxx xxx xxxx xxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx. xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx. xx xxx Xxx. x XXxX xxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx.
Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxx xxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxx. Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxx xx xxxxxxx, xxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xx xxxxxx Xxxxx. Xxxx xxx "Xxxxxxxxxxxxxx" xxxxxxx xxxxx, xxxx xxxx xxxx xxx xxxx Xxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxx xxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxx, xx xxxx xxxx xxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx xxx Xxxxxx xxxx xx Xxxxxxxx xxxxxx xxxx.
Xx Xxxxxxxxxxx xxx xxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxx, xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xx. x XX xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxx Xxxxxxxx. Xxxx xxx xx xxxxxxxxx Xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx, xx xxx xxxx xxx Xxxxxxx xxxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxx, xx xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xx xxx Xxxxxxx xxxx xxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx xxx xxx xxxxxxx Xxxxxxxx xx xxxx xxxxx xxxxx xxx.

XXXXXXXXX:xxxxxxXxxxx Xxx xxxx xxxxxxxxxxx xxx, xxxxx Xxx xxxx xxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx. Xxx xx xxx Xxxxxxxxxxx xxxxx, xxxx xxxx Xxxxxxxxx xxxx Xxxxxx xxxxxx! Xxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxxx xxxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxx xxxxxx xxxxxxxx xx xxxxxxx xxxx xxx xxxx xxx xx xxxxxxxxx. Xx xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxx Xxxxxx xxx Xxxxx x xxxxxxxxxxx xxxxxxxxxxxx x Xxxxxxx xxxxxxxxxxxxx, xxxxxx Xxxxx xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxx Xxx xxxxxx Xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxx xxxx xxxxx xxxxx xxxxxxxxxxxxxx. Xxxxxx "Xxxxxxxxxxx xxx Xxxxxxxxx" xxxxxx xxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx. Xxxxxxx Xxx xxxxxxxxxxx xxx xxxxxxxxx Xxx xxxxxxxxxxxxxx Xxxx Xxxxxxxxxxx. Xxx xxx Xxx xxxxxxx Xxx xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxx, xxxxx xxx xxxx xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxx xxxxxx, xxx Xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxxxxx xxxx xxx xxx xxxxxxx xxx xx xxx x xxxxxxxxxxx x Xxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxx xx xxxxxxxxxxxx. Xxxxx xxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxx xxxxxx.

k) Hinweise zu weiteren Urteilen und Verwaltungsanweisungen

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx Xxxxxxx xxx xxxxxxx Xxxxxxxxx xxxx xxxxxxx:

Xx Xxxxxx xxxx xxx xxx XxxxxxxxxxXxxxxxxxxxx Xxxxxx Xxxxxxxxxxxx Xxxxxxxx XxxX xxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xx xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx. XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xXxxxxx xxx x.x.xxxx, xx X xxxxxx X,Xx. Xxxx xxxx xxx xxx Xxxxxx xxxxx xxxxx xxxxxxxxxxx, xxxx xx xxxxxxxxxxxx xx XxxxxxxXxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx.
Xxx Xxxxxx xxxx Xxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxx xxxx Xxxxxxxx xxx. Xx xxxxx xxx Xxxxxx xx xxx Xxxxxxxxx xxx xxxxxxx xxxx xxxxx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxx xx xxxxxxxxxx xxx. Xx xxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxx xxx XxxxxxxxXxxxxxx Xxxxxxx xXXXx. XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxx XXxxxxxxxxxxxxxxx XxxxxXxx xx xxxxxxx Xxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx Xxxxxxxxxxxx xxxx: XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.
Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xXxxxXxxxxxxxxx xxxx xxx Xxxxxxxxx xxx XxxXxxxXxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx Xxxxxxxxxxxx xxxx: XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.
XxxxxxxxxXxxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxx, xx xxx xxxxxxxxxxxx Xxxxx Xxxx xx xxxxxx. Xxxxxx xxxx xxxxx xxxxxxx:xxxxxxXxx xxxxxxxxxxxxx Xxxxxxxxx xxx XxxxxxxxXxxxxx xxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x Xxxx x XXxX, xxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. xx Xxxx x XXxX xxxx xxxxx xxxxxxxx. Xx xxxxxxx: Xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxxxxxx xxx xxx Xxxxx xxxxx xxxx xxxxx xxxxx. Xx xxx xxxxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxx. Xxxx xxx xxxxxxx xxx xxxxx xxxxxxxx xxxxxx. Xxx xxxxx xxxxx xxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx Xxxxxxxxxxxx xx XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.
Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxx xxxxxxx xxx x xxxxxxxxxxxx x Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxxx. Xxxx xxxx xx xxxx xxxxxxxx xxxxxxxx Xxxxxx xx xxx Xxxxxxx, xxxx xxxxx xx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xx xxx xxxxxxxx Xxxx xxxx xxxxxxxx Xxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxx.xxxxxxXXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.
Xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxx. xx Xxxx x XXxXx. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xx Xxx. xx Xxxx x XXxX xxx xxxxxx, xxxx xx xx Xxxxxxxxxxxxxxx, Xxx xxx. Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxxxx xxxxx xxxx "xxxxx" Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx, xxxxxxx xxxx xxxx xxxxxxxxx xxx xxxxxx Xxxxxxx xxx xxxxx Xxxxxxx xxxxx xxxxxxxxxx xxxxx Xxxxxxx, xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxx xXxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxxx. Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx xx Xxx. xx Xxxx x XXxX xxxx xxx Xxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx, XXxXx xxxx XX X. xxxx.xxxxxxXXXXXXX xxx xxx XXX xxx Xxxxxxxxx xxx XXXxXxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx: Xxxxxx xxx xxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxx xx xx Xxx. xx Xxxx x XXxX xxxxx Xxxxxxxxx. Xxx xxxxxxx Xxxxxxx xxx xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x, Xxx. x XXxX xx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, x.xx. Xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxx xx xxxxx xxxxxxxxxxx, xxxx xxx xxxx xxxxx xxx x.x. XXXxXxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxx xx xxx x.x.xxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxx, Xx. xxxxx. Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxx Xx. xxx: Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx
Xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxx xxx xxxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxx, xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxx Xxxxxxxx xxx: Xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx "xxxxxxxxxx" Xxxxxxxxxxx xxxxxx xx xxx xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxxx x xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxx xx xxxxxxx Xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx Xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxx XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxxxxx: Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxx xxx xxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

5. Sparerpauschbetrag (Zeilen 16-17)

Xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx, xxxxx Xxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX xxxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxxx Xxxxxxxxxxxx x xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxx Xxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxxxxxxxxx. Xxxxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx.

Xxx xxxx xx xxxxxxxxx, xxxx Xxx xxxxxxxxx xxxxx, Xxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx Xxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx. Xxxxxxxxxx xxxxx Xxx xxxx xxxxx Xxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xx xxx xxxxx xxxxxxx Xxxx xx xxxx xxx xxx xxxxxxx xxxxxxxxx xxxxx.

Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxx, xxxxx Xxx xxxx Xxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxx xx xxx xxxxxx xx Xxxxx xx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxx xxxx xxxxx Xxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx. Xxxxxx Xxx xx Xxxxx x xxxx "x" xxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx.

XXXXXXXXX: Xxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxxxxx Xxx xxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxx Xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx x xxxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxx xxxxx xxxx Xxxxxxxxxx xxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxxxx xxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxx xxxx Xxx "Xxxxx" xxx xx Xxxxxxx. Xxxxx xxxxxxx xxxx xxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxx "Xxxxxx XXX" xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxx. Xxxx: Xxxxxxxxxx Xxx xxx xxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx: Xxxxxxxxxxxxxx xxx xx Xxxxx xx "x" xxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx. xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx Xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxx: Xx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxx xxxXxxxxxxXxxxxxxx.xxxxxxXxx xxxxxxxxxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xx x. Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xx xxxx xx x. Xxxxxxx xxxx,xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx x. Xxxxxxxxx xxxx,xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xx x. Xxxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx x. Xxxx xxxx xxxx.xxxxxxXXXxXxxxxxxxx xxxxxxxxxxx.x.xxxx,xxxxxxXXxXx xxxx X X. xxxx.

6. Kapitalerträge, die nicht dem Steuerabzug unterlegen haben (Zeilen 18-26a)

Xx xxxx Xxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxx "xxxxxxxxxx". Xx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxx xxxxx xxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx x xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx x xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx x xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxxxxxxxxx xxxxxx:

Xxxxxx xxx xxxxx Xxxxxxxx, xxx Xxx xx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxx.
Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx, xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx.
Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx.
Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx.

Xxxxxxxx xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx:

Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx XxxXxXxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx x x xxxxxxxx.
Xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xx xx xxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxx.
Xxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx.
Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx Xxxxxxxxxxx,
Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxx x xxx x xxxxx Xxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx xxx Xxxxxxxx x xxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxxx Xxxxx x.

a) Inländische Kapitalerträge (Zeile 18)

Xxxxxx Xxx xx Xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx, xxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxx. Xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xx.

b) Kapitalerträge aus dem Ausland (Zeilen 19-23)

Xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xx.

Xxx Xxxxxxxxxx xxx Xxxxxxx xx Xxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxx. Xxxxxxx xxxx Xxx xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxx xxxx xxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx, xxxx xxxxx xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xx.

Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx, xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx.

Xxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx xxx. Xxx xx Xxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxx xx Xxxxx xxxxx xx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx x xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxx XXX xxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xx.

XXXXXXXXX: Xxx xxxxxxx xxxxxx xxxxxx xxxxxx, xxxxxx Xxxxxxxxxxx xxx xxx "Xxxxxxxxxx" xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx x xxxx Xxxxxxx, xxx xxx xxxx xxxxxxxx xxx xxxxxxxxxx xx Xxxxxx xxxxxxxx xxxxxx. Xxxxxxx xxx xxx Xxxxxx xxxxxxxxxx.

XXXXXXX: Xxxxxxxxx xxxxxx xx, xxxx Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx xxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx, xxx Xxx xxx Xxxxxxx xx Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx. Xxxxxxx xxxx xxx Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxx x xxx. xxxx xxx Xxxx xx xxxx. Xxx xxxxxxxx: Xx xx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx Xxxxx Xxxxxxxxxx xxxxxxxxx xxxx, xxx Xxx xx Xxxxx xxx Xxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxxx xx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx!

XXXXXXXXX: Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx x xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx! Xxx xxxxxxx xxxx xxx, xxxx Xxx xxx Xxxxxxxxx xx xxx Xxxxxx Xxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx. "Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxx" xxx x Xxx. x Xxxx x XxxXxXx.

Xx xxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx

Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xxxx xxx xxx. Xxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xx. Xxxxxx xxxxxx Xxx xxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx, xxx Xxx xx xxx xxxxxxxxxxx Xxxxxx Xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xx. Xxxxx Xxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx x. Xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxx xxxxxxxxx, xxxx Xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxxx Xxx xxxx xxxxx xxxx xxxxxx x xxx xxxxxx xxxxx Xxxxxx xx xxx "Xxxxxx XXX" x xx xxx Xxxxxxxxxx xxxxxxxx.

Xxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx.

XXXXXXXXX: Xxx Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx xxx Xxxxx xxxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxx xx Xxxxxxxxxxx xx x xxx Xxxxxxxxxx xxx xx x xxxx x x xxx Xxxxxx. Xxxxx xxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxx, xxxxxxx Xxx xxxx xx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxx xxxxxx xxxxxxxx xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxx Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx.

Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxx "Xxxxxx XXX"x

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xx x. Xxx xxxxxxx xxxx xxx xx xxx "Xxxxxx XXX" xxxxxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx.xxxxxx

Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxx Xxx xx Xxxxx xx, xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xx Xxxxx xx xxxxxxxxxxxxxxx xx xxx Xxxxxx XXXx xxx.

Xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx.X. xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxx xxxxx xxxxxxx Xxxxxx xxxxx xx Xxxxx xx xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx.

Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx x xx Xxxxxxxxxxxx x xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxxx, xxxxxx Xxx xxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xx xx. xxx.

Xxxxx Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxxx xxx xx xxx Xxxxxx XXX xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx. Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxx xx xxx xx xxxx xxx xxx Xxxxxx XXX xxxxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx XXXxXXX. Xxx xxxxxx, xxxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxx xx xxx Xxxxxx XXX xxx xx Xxxxxxxxx xxxx xx xxx Xxxxxx XXX xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx

c) Verluste aus Termingeschäften (Zeile 24)

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxx xxxxxx. Xx Xxxxx xx xxxx xx xx xXxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxx xxx. xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx.

d) Verluste bei Uneinbringlichkeit, Ausbuchung, Übertragung oder Ausfall (Zeile 25)

Xx Xxxxx xx xxxx xx xx Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxx xx xxxxxxx Xxxxxxxxxxx xx Xxxxxxx. Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxx xxxxxx.xxxxxx

e) Erstattungszinsen vom Finanzamt (Zeile 26)

Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxx xXxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxx xxx xxxxx xxxxxx xxx xxxxxxx xxx xxxxxxxxx:

Xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxx Xxxxxxxxxxxxx xxxxxx, xxxx Xxx xxxxxxxxx xxx Xxxxxx x xxxx xxxx xxxxxxxxxxxxxxxxx x Xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx: Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxx Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxx x xxxxxx xxx xxx Xxxx x xxxxx xxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxx xxxx Xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxx "Xxxxxx XXX" xxxxxxxxxxxx. Xx xxxxxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx.

Xxxxx Xxx xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxxxxxxx xxx "Xxxxxx XXX" xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxx. Xxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx, xxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. X.X. xxx xxxxx xxxxxxxxxxxx, xxxx Xxx xxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx Xxx xxxxxxx, xx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx xXxxxxx xx xxx xxx.

Xxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxx xxxXxxxxxxXxxxxxxx.xxxxxxXxx xxxxxxxxxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xx x. Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xx xxxx xx x. Xxxxxxx xxxx,xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx x. Xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xx x. Xxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xx x. Xxxx xxxx xxxx.xxxxxxXXXxXxxxxxxxx xxxxxxxxxxx.x.xxxx,xxxxxxXXxXx xxxx X X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

f) Prozess- und Verzugszinsen (Zeile 26a)

Xxxxxx Xxx xxxx xxxxx xxx Xxxxxxxx xxx x xxxx Xxxxxxxxxxxxx xxx, xxx Xxx xx Xxxx xxxx xxxxxxxx xxxxx xxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxx xxx x xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx.xxxxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx XXxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxx. x Xx. x XXxX xxxxxxxx. Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. XxxxxxxxxxXxxxxxxx xxx. Xxxxxxxxxxxxx xxxx xx xxx XXX xxxx xx xxx XXX xxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxx, XXxXx xxxx XX X. xxxx.

Xx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxxxxxxxxxxxxxxxx xx Xxx. x Xx. x XXxX xxxx. Xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxXxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx. Xxxx xxxx xxxx xxx xxx xxxxxx Xxxxxxxxxxxxx xxxxx Xxxxx x x "Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx" xxxxxxxxx xxxxxx. Xxxxx xxxx Xxxxxxx xxx Xxxx xxx xxxxxxxxxxxxxxx!

Xxxxx xxxxxxxx Xxx: Xx Xxxxx xxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxx.xxxxxx Xx xxxxxx Xxxx xxxx xxx Xxxxxx xxxxx xx Xxxxx xxx, xxxxxxx xx Xxxxx x xxxxxxxxxxx. Xxx xxxx Xxx xxx Xxxxxxxxxx xxxx, xxxx xxx Xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxxx Xxx xxxx x xxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxx xxxxxxxxx XXXxXxxxxxxxxxxxxx x xxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxxxx.

g) Kapitalerträge aus einer Kapitallebensversicherung

xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xXxxxxxxxxxx

Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxx Xxxxxxxxx:

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxx xxx xxxx Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxx Xxxxxx xxxxxxx xxx, xxxx xxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxx Xxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xx xxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xx. Xxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxx xxxxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxxx xxxxx. Xxx xxx Xxxxxxxxxxxx xxxx xxx xx xxxx xxxxxxxxxxxx XxxxxxXxxxxx xxxxxxxxxxx.

Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxx:

Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxxxxxxx, xxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxx x Xxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxx xxxxxxx.

xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xx.X. xx xxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xx xxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx, xx xxxxx xxxx xxx Xxxxxxxxx xxxx xxxxx Xxxxx xxxxxxxxxxxxxxx xxxxx. Xxxx xxxxxx xx xxx Xxxxxxxxxx, xxx xxx Xxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx, xxxx xx xxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx xxxx. Xxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx.

Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxx xx xxx "Xxxxxx XXX" xx Xxxxx xx xxx.

XXXXXXXXX: Xx Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxx xxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx, xxxxxx Xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxx xxxxxxx.

xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxx

Xx Xxxxxxxxxxxxxxxxx, x.x. xxx Xxx xxx xxxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxx xxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx

Xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxx xxx xxxxx xxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxxx. Xxxxxxx xxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx.

Xxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx x xxx xxx xxxxxxx xxx xxx Xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

xxx Xxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx

Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xxxx xx xxxx xxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxxx

xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxxxxxxx,
xxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxx x Xxxxx xxxxxxxxx xxxxxx,
xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxx xxxxxxxx xxx
xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxx xxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx.

Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxxxxxxx xxxxxxxxxxxXxxxxx x xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx XXxX xxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxxx xx Xxxxxx xx x xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx x Xxxxxxxxxxxx xxx Xxxx xxxxxxx xxxx xx Xxxxxx xxxx xx xx. Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX, xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx Xx. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx, xxxx xx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx.

Xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxx xxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX xxxx xxxxx xxx. Xxxxx xxx Xxxxxxx xxx xx xx Xxx. x Xx. x Xxxxxx. x XXxX xxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx, xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.
Xxx Xxxxxx xxxx xxxxx xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx. Xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxxxxx xxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx xx xxxxxxx.
Xxxx Xxxxxxxxxxxxxx xxxx xx xxxxxxxxxx xxxx: Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx, "xxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx." Xxx xxx xxxxxxxxxx xxx Xxxx. Xxxxx xxxxxxxx xxx xxx XXX, xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx xxx: xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.

XXXX:

Xxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx XXXxXxxxxx xxx x.x.xxxx x xxxxxx xxxxxxxxx x xxxxx xxxxxxxxxx xxxxx. Xxx xxxxxx: Xxxx xxx Xxxxxx xxxxx xxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxx, xxx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xx xxx x.x. XXXxXxxxxxxxx xxx x.xx.xxxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx x"xXxxxx"x xx, xxx xx xxx Xxxxxxxxxxxxxxxx x xxx xxxxx xxx xx xxx XXX x xxxxxxxx.xxxxxxXxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx, xxx xxxxxx, xxxxxx xxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxxxxxxx xxx XXXxXxxxxx xxxxxxxxxx xxxxxxx xxxxxxx, xxxxxx xxxxx xxxxxxxx xxx xx xxxxxxxx xXxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx.xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx XXXxXxxxxx xxxxxxx.
Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx x.xx.xxxx xxxxx xxx XXXxXxxxxx xxxxxxxxxxx x xxx xxxx xxxx xxxx xxxx xxxxxxx Xxxxxx xxx xx Xxx. x Xx. x,xxxxxx, xx xx Xx. x Xxxx x Xxxxxx. x x.X.x. xx xx Xxx. xx Xxxx x XXxXx. Xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxx: "Xxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx xxx x. Xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx." xXXxXxxxxx. xxxxxxxx xxx xx.xx.xxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xx Xxxxxxxxx x xxxxx Xxxxxxxx xxx xxx xxxxxxxx XXXxXxxxxx x Xxxxxxxxx xxxxxxxx. Xxxxxxx xxxx xxxxxxx xxxx xx xxxxxxxxxx xx xxx Xxxxx x xxxx x Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx XXX xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xx xxx "xxxxxxxxxxxxxxxxxxxxxxxx" xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx, xxxxxxx xxxxxxx xxxxxxxxxxx xxxx.

h) Investmentfonds

Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxx Xxx xxxxx xx xxx Xxxxxx XXXxXXX xxx.

7. Kapitalerträge, die der tariflichen Einkommensteuer unterliegen (Zeilen 27-34)

Xx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x. Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX, xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxx, xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxx xxxx.

a) Hinzurechnungsbetrag nach § 10 AStG (Zeilen 27-27a)

Xx Xxxxx xx xxxx xx xx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXxXx. Xxx "xxxxxxx" Xxxxxxxxxxxxxx xxxx xxx xx xx XXxX xxx xxxxxx xx xxx xxxxx, xx xxxx xx xxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx.

Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX. Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxx. Xxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxx xx xxxx Xxxxxx, xx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.xxxxxx

b) Kapitalerträge aus privaten Darlehen (Zeilen 28-29)

Xxxxxx xxx xxxxxxxx Xxxxxxxx, xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx

Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxx, x.X. xxxx Xxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx, x.X. xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx.
xxx Xxxxxx xx xxxxx "xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxxx Xxxx xxxxxx, xxx. XxxxxxxxxxxxxXxxxxxxxxxxx.

XXXXXXX: Xxx "xxxxxxxxxxxx Xxxxxxxxxxxx" xxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxx xxxxxxx. Xxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx
x xxx Xxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx xxx
x xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxx.

Xx xxxxxx Xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx, x.X. xxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxx xxxxx xxxxx xxx xx x Xxxxxxxxxxxxxxx xxxxx xxxxxx, xxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxx Xxx xxx Xxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx xxx xxxxxx xx Xxxxx xxxxxx xxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxx x.X. xxx xx xx XXxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxx, Xxxxx, Xxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxx, Xxxxxxxxxxx, Xxxxxx, Xxxxx, Xxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxx, Xxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxx, xxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxx xxxxx x xx xxx Xxxxxx x xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx x xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx. Xxx xxxxxxxxxxxxxx xxxx xxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxx xxxxx xxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.xxxxxxXXXX xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx. Xxx XXX xxxxxx xxxx xxx, xxxx xxxxx xxx Xxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxx" xxxx Xxxxxxxxxxx x.X. xxx xx xx XX xxxxxx. Xxxx xxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, xxx xx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxx xXXxXxxxxxxxxx xxxxxxx, X. xxx. Xxxxxxx xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xx xx x xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXXX X xxxxx, XXXX X xxxx, XXXX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

b) Kapitalerträge aus Lebensversicherungen (Zeile 30)

Xxxxxxxxxxxxxxx xxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxx Xxxxxxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxx xxxx Xxxxxx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx.xxxxxxXxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxxxx, xxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x Xxxx x XXxX x"xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx"x xxxxxx. Xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx.

c) Kapitalerträge aus unternehmerischer Beteiligung an einer Kapitalgesellschaft (Zeilen 31-32f)

Xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx XxxX, xxxx XX xxx Xxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx xxxxxx, xxxx xx xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxx Xxx

xx xxxxxxxxxx xx x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx
xx xxxxxxxxxx x x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.xxxxxx

Xxx xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx.

Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxx xxx,xxxxxxxxxx xxx Xxxxxx, xxxxxxx Xxx xxx xxxxx xxxxxxxxxx, xxxxxxxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxx xxxxxxxxx.

Xxx Xxxxxx xxxxxxx Xxx Xxxxx xx, xx xxx xxxxxxxxx Xxxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xx. Xxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx xxx. Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx:

Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx x xxxxxxx xxxxxx.
Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx.
Xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx x xx xxxxx Xxxxxxxxxxxxxxxxx xxx x x x xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx x xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xx x xxxxxxxxx x xxx xxxx xxxx xxx xxx "Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxx xx XXxX x.X.x. xx x Xx. xx XXxXx.

XXXXXXXXX: Xxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxx xxxxxx xxx xxx Xxxxxxxx xx Xxxxx xxx xxx. Xxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxx xx xxx xxxxx xxx Xxxxxxxx xxx xxx xxxxxx Xxxxxx xx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xx xx x xxxxxxxxx.

XXXXXXXXX: xxxxxxXxx Xxxxxx xx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxx Xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx, xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

Xxxxx xx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxx. Xxxx xxx Xxxxxxxx xxxxxxx Xxx xxxxxxxxxXxxxxx xxx xxx xxx xxxxxxxxx. Xxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxx x.

d) Sonstiges (Zeilen 33-34)

Xx Xxxxx xx xxxxx Xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx, xxxx Xxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xx xxxxx XxxXx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx XxxX xxxxxxxxx xxx. Xx xxxxxx Xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxx xxx xxx XxxX xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxx xxx xxxx xxxxxxx xxxxxxxxxxxxx xxx xxx xxx Xxx. x Xx. x XXxXx. Xxxxx xxxxxxx xxxx xxx Xxxx xxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx XxxX xxxxxxxxxx.

Xx Xxxxx xx xxxxxxxxx Xxx, xx Xxx xx xxxxxxxx XxxxxxxxXxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxx xxxxx. Xx xxxxxxx xxxx xxxx xx Xxxxx, xxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx.

8. Kapitalerträge mit ermäßigter Besteuerung nach § 34 EStG (Zeilen 35-36)

Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxx xx XXxXx. Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxx.

Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xx xxxxxxxxx. Xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx xxxx xxxx xx Xx. x Xxxxxx. x, xx Xxx. x Xx. x XXxX xXXX XxxxxxxxxxXxxxxxxxx, Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xx. xxxxxxx xxx xx.xx.xxxxx. Xxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.

9. Anzurechnende Steuern (Zeilen 37-45)

Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx Xxx xxxxx xx xxx "Xxxxxx XXX" xxxxxxx. Xxx Xxxxxxxxxx xxx xx xxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx.

Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxx xxxx

Xxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx x xx xxxxxxxxxx xxxx xXxxxx xxxxxx,
Xxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxxx xXxxxx xxxxxx,
Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xXxxxx xxxxxx xxx. xxxxx xxx Xxxxxxxx xxx Xxxxxx XXXxXXXx.
Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxx xxx.

Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxx xx xxx Xxxxx xx, xxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xx xxx Xxxxx xx xxxx xxxxx xx xxx Xxxxxx XXXx xxxxxxxxxxx. Xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx.X. xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxx xxxxx xxxxxxx Xxxxxx xxxxx xx Xxxxx xx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxx xxx.

Xxxxxxxxxxxxxxx xxxxxxx x xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxx xx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xx xxxxxx Xxxx xxxx Xxxxxxxxx:

Xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx.
Xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx.
Xxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xxx "Xxxxxx X, X, X xxxx X" xxxxxxx. Xxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.
Xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx, Xxxx xxx Xxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx xxx. Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxxx Xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx

10. Dividenden aus Girosammelverwahrung (Zeile 46)

Xxxxx Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xx.xxx XXX xxxxxxx xxxxxxxxxxxxxx Xxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xx xx Xxxxx xxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx xx Xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xxxxx Xxx xxxx Xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xxxxxxx xxx xx Xxxxxxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx Xxxxxxxx xx xxxxxxxxx,xxxxxxxx xxxx xxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx Xxx xxxx xxxx xxxxxxx xxx xxx xxxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxx x xxxx xx. Xxx xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxx.

11. Kürzungsbetrag bei Beteiligung an ausländischer Gesellschaft nach § 11 AStG (Zeilen 47-48)

Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx,xxxxxxXxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxx x. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x. X. x. xx xx Xxx. x XXxX xxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxxxx xxxxx xxxxxxxxxxx.

12. Ausländische Familienstiftung (Zeilen 49-54)

Xxxx xxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

13. Steuerstundungsmodelle (Zeile 55)

Xx Xxxxx xx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxx x xxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx xxx XXxX xxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxx xx xxx Xxxxxx xxxxxxxxx xxxx. Xxxxxx Xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx.

Xxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxx xxxx xxx xx.xx.xxxx xxxxxxxxxx xxxxx xxx xxx xx xxx Xxxxxxxxxxxx Xxxxxxxx xxx xxxx xxx xx x xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxx xxxxxxx xxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxx xxxxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxx Xxxx, xxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX

14. Negativzinsen: Weiterhin kein Abzug als "negative Einnahmen"

Xxxxx Xxxx xxx xx xxxxx Xxxxxxxxxx xxxx. Xxxxx Xxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxx xxxxxx.

Xxx Xxxxxx xxxxxxxx xxx Xxxxxx xx Xxxxxxx Xxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxx"x. Xxxx xxx xxxxx, Xxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxx xxxx xxxxxxxx. Xxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx: Xxxxxxxx Xxxxxx xxxx xxx xxxxx Xxxxxx. Xxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxx xx xxxx Xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx x xxx xxxxx xxx xxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxx, xxx xxx xxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

XXXXXXX xxx xxx XXX xxxxx Xxxxxxx xxxx xxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx :xxx, Xx. xxxxx. Xxxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx x"Xxxxxxxxxxxxx"x xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxxx xx xxxx xxxxxxxxx xx Xxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x XXxX x xxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxx:

xxx x,xx XXX xxx xxx.xxx XXX xxxxxxxxx Xxxx xx,x x x.x.xx
xxx xxx.xxx,xx XXX xxx x Xxx. XXX xxxxx Xxxxxxxxxx:
xxxxxxxx xxxxxxxxx Xxxx xxx,xx x x.x.x.

Xx xxxxxx x,x Xxx. XXX xxx x.x. xxx xx.x. xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx Xxxx Xxxxx. Xxxxxxx: Xxx xxx xxxxxx Xxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxx xxx xxx XXX xxxx.xxx XXX x x,x x x xxxxx. Xxx xxx xxxxxxx Xxxxxxxxxx xxxx.xxx,xx XXX xxx x Xxx. XXXx xxxxxxxxx xxxx Xxxx. Xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxx xxx x xx,xx XXX xxxx.xxx XXX x x,xx x x xxxxx. Xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxx xxx xxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx,xx XXX xxxxxxxx xx xxxxx xxxx,xx XXX x x,xx XXX x xx,xx XXXx.

XXXXXXX: Xxxxxxxx Xxxxxx xxxxxxx xx, xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx. Xxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxx. Xxx xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx! Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx "xxxxxxxxxx". Xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxxxx xxxxx xxxxx xxx Xxxxxxx, Xxxxxxxxxxxxxx xxxxxxxxxx, xx Xxxxxxx xxxxxx. Xxxx xx xxxxx xxxx xxxx xxxxxxx Xxxxxx: Xxx Xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xx. Xxxxx xxxxxxx xx xxxx xxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx

15. Kapitalerträge aus Beteiligungen - Anlage KAP-BET

Xxx Xxxxxx XXXxXXX xxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx XxxXxXxxxxxx, xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx. Xx xxxxxxx xxxx xxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx, xxxxxxxxxxxxxx

xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx,
xxxxxxxxxxxx Xxxxx,
Xxxxxxxxxxxxxxxxxxxxxxxxxx,
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx,
Xxxxxxxxxxxxxxxxxxx,
Xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx,
Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xx. Xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxx xxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxx xxxxxx, xx xxx Xxxxxxxxxxx xx xxxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxx.
Xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx.
Xxxxx Xxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xx xx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxx xxxx.
Xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxx xx xxxxxxx, xxxxxxx Xxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxx xxxxxx Xxxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxx Xxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx. xxxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx.

Xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xx xxxx xx xxxxx "Xxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx" xxx xxx Xxx. x Xx. x XXx. Xxx xxx xxx xx Xxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx x.xxxxxxxxxXXXxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xx: Xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxx, xxx xxx xxxx xxx xxxxxxxxxx Xxxxx xxxxxxx. Xxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx.

XXXXXXXXX: Xxxxx xx Xxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx "Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxx xxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx.

Xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xx xxx "Xxxxxx XXXxXXX" xx Xxxxx xxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxx xx Xxxxx xxxxx xxx xxx. Xxxxxx xxxxx xx. Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx, xxxxxxxx Xxx xxxx xxxxxxxxx Xxxxxx xx Xxxxx Xxxxxxxxxx.

Xx Xxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxx XXXxXXX xxxxxxxxxx xxx Xxxxxx XXX, xxxx xxxx xxx Xxxxxx xxx xxxxx "xxxxxxxxxx" xxxx. Xxx xxxxx xxxx xx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx XXX xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

16. Kapitalerträge aus Investmenterträgen - Anlage KAP-INV

Xxx Xxxxxx XXXxXXX xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx. Xxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxx x xxx xxxxxx x xx xxx Xxxxxx XXX xxxxxxxxxxx. Xxx Xxxxxx XXXxXXX xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxx xxx x xxxxx x Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxx.

Xxx Xxxxxx XXXxXXX xxxxx xxxx xx xxxxx Xxxxx xxx:

Xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx
Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx, xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx
Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxxx
Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx
Xxxxxxxxxx xXxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xx.

Xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxx xxx Xxxxx: Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xx

Xxxxxxxxxxx: xx Xxxxxxx,
Xxxxxxxxxx: xx Xxxxxxx,
xxxxxxx Xxxxxxxxxxxxxxx: xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xx xx Xxxxxxxx.

Xx Xxxxxx x, x, xx: Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx x Xxx. x XxxXxXx.

Xx Xxxxxx x, xx, xx: Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx xx Xxxxxx xxxxxxxxxxx xxx x Xxx. x XxxXxXx.

Xx Xxxxxx x, xx, xx: Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx x Xxx. x XxxXxXx.

Xxxxxxx:

Xxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxxxxxxxxxx xxxx, xxxxxx Xxx xxxxx xx xxx Xxxxxx XXX xx xxx Xxxxxx xx xxx xx xxx xxxxxx xx xxx Xxxxxx XXXx.
Xxxxxx Xxx xxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxx xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxx Xxx xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxx. xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxx.

XXXXXXXXX: Xx xxx Xxxxxx xxxxxx xxxx xxx Xxxxxxx, xxxx xxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxx, xxx Xxxxx xxxx xxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxxx. Xxxx xxxxxx Xxx xxx Xxxxx Xxxxxxxxxx xxx XXXX xXxxxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx.xxxxxxxxxxxxxx.xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx. Xxxxxxxx Xxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx XXXX xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxxxxx xxxxx Xxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxx xxxxxx Xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx XXXX xxxxxxx. Xxxxxx Xxx xxxx xxxx xxx. xxx Xxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxx: Xx xxx xxxx xxx xxxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxx xxx xxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx xxxx xxxxxx xxxx Xxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx.

Ausschüttungen (Zeilen 4-8)

Xx xxx Xxxxxx x xxx x xxxxxx Xxx xxxxx xxxxxxxx xxxx Xxxxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxx. xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx. xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx, xxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xx Xxxxx xxx xxx. Xxxxxxxxxxxxx xxx Xxxxxx.

Vorabpauschalen (Zeilen 9-13)

Xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxxxx, xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx.xxxxxxXxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx.xxxxxxXx xxx Xxxxxx x xxx xx xxxxxx Xxx xxxxx xxxxxxxx xxxxxxxxxxXxxxxxxx xxx Xxxxx xx Xxxx xxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx, xxx xxxxx xxx xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx.Xxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xx x. Xxxxxx xxxx xxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxx xx xxx xx xxxxxxxxx, xx xxx xxxx, Xxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx.

Veräußerungsgewinne bzw. -verluste (Zeilen 14, 17, 20, 23 und 26)

Xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xx Xxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxx xxxx xxxxxxxxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxx xx xxx Xxxxxx xx xxx xx xxxxxxxxx, xx xxx xxxx, Xxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx.

Gewinne aus der Veräußerung von bestandsgeschützten Alt-Anteilen (Zeilen 15, 18, 21, 24 und 27)

Xx xxx Xxxxxx xx, xx, xx, xx xxx xx xxxxxx Xxx xxxxxxx xxx xx xxx Xxxxxx xx, xx, xx, xx xxx xx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx XxxxXxxxxxxx x. X. x. xx xx Xxx. x Xxxx x Xx. x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxXxXx xxx. Xxx xx xxx x.x.xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx XxxxXxxxxxxx xxxx xxx x.x.xxxx xxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx. Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxx xx xx xxxxxxxxxxx, xx xxx xxxx, Xxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xx Xxxxx xx, xx, xx, xx xxx xx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx Xxxxxxx x.X. xxx xx xx Xxx. xx xxxx xx XxxXxX xxxx xxxx. Xxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx Xxx xxxx xxx xx.xx.xxxx xxxxxxxx xxxxx.

Gewinne und Verluste aus der fiktiven Veräußerung von nicht bestandsgeschützten Alt-Anteilen (Zeilen 16, 19, 22, 25 und 28)

Xxxx xxxxxx Xxx xxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx XxxxXxxxxxxx x.X. xxx xx xx Xxx. x x.X.x. Xxx. x Xxxx x XxxXxX xxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx xxxxxxxxxxxxxxxxxxx XxxxXxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx XxxxXxxxxxx x. X. x. xx xx Xxx. x Xxxx x Xx. x XxxXxX xxxx. xxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xx, xx, xx, xx xxx xxx xxxxxxxxx.

Xxxxx xxxxxxxxxxxxxxxxxxx XxxxXxxxxxx xxxxxx xxx Xxxxxx xxx xx.xx.xxxx xxx xxxxxxxxxxx xxx xxx Xxxxxx xxx x.x.xxxx xxx xxxxxxxxxxx. Xxx Xxxxxxx xxxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx XxxxXxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xxxxx xx Xxxxx xx xxx, xx xxx xxxx, Xxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxxx xxx.xxxxxxXxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxx xxxx xxxxxxxxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxx XxxXxX xxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx XxxxXxxxxxx xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx xxxxxx.

Zwischengewinne nach dem InvStG 2004 (Zeile 29)

Xxx XxxxXxxxxxxx xxx xxx xxx xx.xx.xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xx.xx.xxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx, xxx Xxx xxxx xxxx xxx xx.xx.xxxx xxxxxxxx xxxxx, xxxx xx Xxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx.

Ermittlung der Vorabpauschalen (Zeilen 30-45)

Xxx Xxxxxx xx xxx xx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx, xxx xx Xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxxx xx xxxxx xxxxxxx Xxxxxx xx xxxxxxxx. Xxxxxx Xxx xx Xxxxxxxxxx xxxx Xxxxxxx xx xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx,xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxxxxx, xxxxxxx Xxx xxxxx xxxxxxx Xxxxxxx XXXxXXX xxx. Xxx Xxxxxxxxxxxx xx Xxxxx xx xxxxx Xxxxxxx XXXxXXX xxxx xxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxxxxx xx xxx Xxxxxx x, xx, xx, xx xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx XXXxXXX xx xxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xx xxxxxx Xxxxxx xxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx,xx x xxx xx x x x,xxx x xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx X xxxx X. xxxx.

Ermittlung der Gewinne und Verluste aus der Veräußerung von Investmentanteilen (Zeilen 46-56)

Xxxxx Xxxxxx xxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxxxx xxxxxxx Xxxxxx xx xxxxxxxx. Xxxxxx Xxx xx Xxxxxxxxxxxxxxxx Xxxxxxx xx xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxx Xxx xxxxx xxxxxxx Xxxxxxx XXXxXXX xxx. Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxx xxxxxxxxxxx xXXXXxXxxxxxxx.

Anschaffungskosten (Zeile 51)

Xxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx x.x.xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx XxxxXxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xx xxxxxx Xxxxxx. Xxxxx Xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x.X. xxx xx xx Xxx. x XxxXxX xxxxxxxx xxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx xx xxxxxxx xxx xx Xxx. x XxxXxXx.

Während der Besitzzeit angesetzte Vorabpauschalen (Zeile 53)

Xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xXxxxxx xxxxx. Xxx xxxxx xxxxxxxx xxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxx.

Gewinne aus der Veräußerung von bestandsgeschützten Alt-Anteilen (Zeile 55)

Xxx xx Xxxxx xx xxxxx Xxxxxxx XXXxXXX xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xx xxxxxxxxxxx xxxx. xxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xx, xx, xx, xx xxx xxx. Xxxxx xxxx xxxxxxx xx xxx xxx Xxxxx xx xx xxx Xxxxxx xx, xx, xx, xx xxx xx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx.xxx XXX.

Fiktiver Veräußerungsgewinn bzw. -verlust zum 31.12.2017 (Zeile 56)

Xxxxxxxxxxx xx xxx xx xxx Xxxxxx xx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx xxxx xxx xx xx.xx.xxxx xxxxxxxxx Xxxxxxxxxx xxxx. xxxxxxxxxxxx xx x Xxx. x XxxXxX xxxx xxxxxxxxxXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx X X. xxxx xx xxxxxxxxx xxx xxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx XxxxXxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

AKTUELL: Besteuerung fiktiver Übergangsgewinne ist rechtmäßig - oder?

Xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxx, xxx xxxxx, xxxx xxx Xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx. Xxxxxx Xxxxx xxx xxxxxxxxx xxxxxxxx, xxxx Xxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxx xxx. Xxxxxx xxxx xxxx xxxx xxxx x xxxxxxxxxx x Xxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxxxxx xx xxxxxxxxxxxxxxxxxx xxx xxxx. Xx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx xx.xx.xxxx xxx xxxxxxxxxxx xxx xxx x.x.xxxx xxx xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxx xxx xx.xx.xxxx xxxx xxx xxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxx. Xx xxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxx xxxx xx xxx Xxxx, xx xxx xxx XxxxXxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxx xxx "xxxxxxxx Xxxxxxxxxxxxx" xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxx.

Xxxxxxxxxx, xxx Xxxxxxx xxx xxxxx Xxxxxx xx Xxxx xxxx xxxx xxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx xx xx.xx.xxxx xxx xxx, xx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xx xxxxxxxx, xxx xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxx xxxxxxxxxx, xxx Xxxxxx xxxx xx xxxx xxxx xx xxxxxxxxxxx, xx xxx xxx Xxxxxxx xxxxxx Xxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxx xxx xx .x. xxx x xx xxxxxxx. Xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxx: Xxxx xxx x.x.xxxx xxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx:

Xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxx xxx Xxxxx: Xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxx xxxxx xx Xxxxxxx xxxxxxxxx.
Xxxx xxxxxxx Xxxx xxxxxxxx xxxx: Xxx xxx xxxxx Xxxxx xxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxx "Xxxxxxxxx" xxxx xx xxxxx Xxxxxxxxxxxxxxxx. Xxx xxx xxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxx xxxx xxx xxxxx xxxxxxxxx: Xxxxxxxxxxxxx xx .x. xxxxxxxx Xxxxxxxxxxxxxxxx xxx x .x.xx. Xxxxxx Xxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx, xx xxxx .x. xx xxxxxxxxxx.
Xx xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xxx Xxxxxxxxx xxx xx. Xxxx xxx xxx Xxxxxx xxx x xx xxxxxxxxxx, xxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx.

Xxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx xxx xx xxx xx xxxxx xxxxxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXX Xxxxx, Xxxxxx xxx x.x.xxxx,xx X xxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxx Xxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxx. Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxxxxxx xxxxxx xxxx xx xxxxx Xxxxxxxxxxx xxxxxxx, xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx.
Xx xxxxxxxx xxx xx xxxxxxxxxxxxxxxx, xxxx xx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxx Xxxxxx Xxxxxxxx xxxxxxxxx, xxx xxxxx xxx Xx. XXXX X xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxx Xxx, xxxx xxx xxxx xxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. xxx xxx xxx x.x.xxxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxx Xxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xx xxx.xxx XXX xxxxxxxxxx.

17. Bitcoin und Co.: Viele Fragen zur steuerlichen Behandlung geklärt

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxxx x xxxx xxxxxxxxx xxxxxx xxxx, xxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Xxx XXXxXxxxxxxxx xxxxxxxxx xxxxxxxxxxxx XxxxxxxXxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxx Xxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx Xxxxxx xxxxxxxx. Xxxxxxx xxxxxxxxxxxx xxxx xxx XXXxXxxxxxxxx xxx Xxxxxxx, Xxxxxxx, Xxxx Xxxxx, Xxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx Xxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxx Xxxxxxx xxx xxxxxxxxx XXXxXxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx:

Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxx. Xxx xxxxxxxx xxxx Xxxxxxxxx, xxx xxxx xx Xxxxxxxxxxxxxxx xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx. xx Xxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxx xxxxx xxxxxxxxxx, xxxx xx xxxxxxxxx xxx Xxxxxxxxxx xxx x.xxx XXX xxxxxx.
Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx. xxxx xxxxx Xxxx xxxxxxxxxx. Xxx Xxxxx xxxxxxxxxxx xxxx xxxx xxxx xxxxx xxx xxxx Xxxxx, xxxx xxxx Xxxxxxxx xxxxx xxxx Xxxxxxx xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx.
Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxxx xx xxxxx xxxxxxx xxxxxx xx, xx xxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx.
Xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxx, xxxx xxx xxxxxxx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxxxx xxxx Xxxxxx xxx xxxx xxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx.
Xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx x xxxxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxxx.
Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxx xxxx xx xx Xx. x XXxX xxxxxxxxx xxxx. Xxx xxxx xxx Xxxxxxxx xxx Xxxx xxxx, xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx XXX xx Xxxxxxxxxxxx xxxxxxxx xxxxx.

Xxxxxxx:xxxxxxXxxx xxxx xx xx xxx xxxxxxxxx XXXxXxxxxxxxx:xxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxx xxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxxx xxxxxxx xxx XXX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxx xxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxx xxxx xxxxxxxx xx xxxxxx xxxxx Xxxxxx xx Xxxxx xxx xxxxxxxxx x,x Xxx. Xxxx. Xxx xxx Xxxxxxxxx xxx xx xxx Xxxxxx xxxxxxxx, xx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx XXX xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx.
Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxxxx. Xxxxxxxxx Xxxxxxxxxx xxxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" x.X. xxx xx xx Xxx. x Xxxx x Xx. x XXxX xxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xx xxxxxx. Xx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxx, Xxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx, xxxxx xxxxx Xxxxxxxx xxx xxxxxxx xxxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx. Xxx xx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxxxx xxxxx xxx xXxxxxx: Xxxxxxxxxx xxx XXX xxx xx.x.xxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxx xxxx xx xx xxx xxxxxxxx Xxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxx xxxx xxxxxx Xxxxxx. Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx, xx xxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx, xxxxxxxxx xxxx. Xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx

18. Ausländische Investmentfonds: Erstattung von Steuern für Jahre bis 2017?

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxx xxxx xxx Xxxx xxx xxxxxx Xxxxxxx. Xxx xxxxxx, xxx Xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx, xxx xxx xxxx xxxxxxx Xxxxxxxx xx xxxxxxxxxx xxxxx. Xxx xxx Xxxxx xxx Xxxxx xxxxxx xxxxxxxxxx xx xxxxxxxx xxx, xxx xxxx xxx xxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxxx xxxx xxxxxxxxx "xxx" xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxx xxx xxx Xxxxx xxxx xxx xxxx. Xxxx xxx Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxx xx Xxxxxxx, xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xXxxXxX xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxx xxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxx x xxxx Xxxxxx x xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.

Xxx Xxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxxxx Xxxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxx xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xx xx, xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxx xxx xxxxx xx xxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxx xxx Xxxxx xx. Xxx XXX xxx xxx Xxxxx xxxxxx.
Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xXxXXx xxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxx xxx xx xx xx XxxXxX xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxxxxxxxxx Xxxxx xx Xxxxxxxx xxxxx Xxxxxx xxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxx xx xxxxxx xxxxx, xxxxxxx xxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx "xxxxxxxxxx" xxxx, xxxxxxxx xxxxx Xxxxx xx Xxxx xxx xxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxxxx xxx, xxx xx Xxxxxxxx xxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxxxx xxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx, xx xxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx x Xxxxxxx x.x. xx xxxxxxxxx. Xxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxx xxx xxxx. Xxx Xxxxxxxxxxx xxx xxx XxxXxX xxx Xxxxxxx xxx x.x.xxxx xxxxxxxxxx. Xxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xXxxxxx: XXX, Xxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

XXXXXXXXX:xxxxxxXxxxxxx xxxxxx xxxxxxx xxxxx xxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx xxxxxx, xxxx "xxx" Xxxxx, xxxx xx xxxx xx xxx Xxxxxx xxxx xxx xxxx xx xxxxxxxx Xxxxxx xxxxxxxxxx xxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxx xxxx xxxxx xxxx xxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xx Xxxxxxxxx xxxx Xxxxxx xXxxxxxxxxxxxxxxxxxxxxx XX xxxx XXx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xx xxx Xxxxxxxxxx xx xxx Xxxxx xxx xxxxx xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxxxx, xxxxxxx xxxxxxxxxx xxxx xxxxxx Xxxx xxxxxxxx. Xxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xx xxx x.x. Xxxxxxxxx xxxx xxxxxx xxxxx xxxxxx. Xxx xx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx, xxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

19. AKTUELL: Neue Steuerpflicht bei verzinslichen Fremdwährungskonten

Xxxxxxx xxxxxxxxXxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xx Xxxxxxxxx Xxxxxxx xxxx XXxXxxxxx, xxxxxx Xxxxxxxx Xxxxxxx xxx xxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxxx xxx, xxxx xxxx Xxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxx xxxx xxx x.x.xxxx xxxxxxxxxxxx xxxxxxx. Xx xxx xxx Xxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx xxxxxx, xx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

Xxxx xxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx Xxx. x Xx. x XXxX xx xxxxxxxx. Xxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxx Xxxx xxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxx xxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx, xxxxxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
Xxxx xxx Xxxxxxxxxxxx xxxxx xx xxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx. Xx xxx Xxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxx, xxxxxx xxxxx Xxxxx.

XXXXXXX xxx xxx Xxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx xxxxxx, xx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx:

Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x xxx Xxx. x XXxXx. Xxxxxxx xxxxxxxxxxx xxxxx x xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xXxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx. Xxx Xxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxx xxx xxxxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxx.
Xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxx. Xx xxxxxx xxxxx, xxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxx xxxx.

Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x XXxX xxx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxx xxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx, xx xxx xxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxx, xxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx xXxXxx.

Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxx xxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

20. AKTUELL: Wegzugsbesteuerung - Ausweitung auf Investmentanteile

Xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx. Xx xxxx xxxx xxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx XXXx, xxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxxx Xxxxxxx xx Xxxxxxxxxxxx. Xx Xxxxxxxxx: Xxxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxx x Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxx.xxxxxxx XXxX xxx xxxxxxxxxx Xxx.xxxxxxx XXxXx. Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxx XxxxxxxxXxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxx xx Xxxxx xxx xx xx XXxX. Xxxxxx xxxxxx xxx xxx Xxxxxxxxxx, xxxx xx xxxx xx Xxxxxxxxxxxxxxx xxxx XxxxxxxxXxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

Xx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx XXxX xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxx xxx xx x XXxX xxxxxx xxx Xxxxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxx xxxx xxxxx xx xxxxxxxxxx x Xxxxxxx xxxxxxxxx xxx, xxxx xxxxxxxxxx xxx.xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx XxxxxxxxXxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxx.xxxxxxx x. xxxxxxxxxx Xxx.xxxxxxx XxxXxX, "Xxxxxxxxxxxxxxxxxx xxxx"x. Xxx Xxxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxx, xx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx xx.xx.xxxx xxxxx, xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxx.xxxxxxxx Xx. x x. x XxxXxXx.