Steueränderungen im Jahre 2019 für Eigenheimbesitzer und Vermieter

1. Eigenheim-Förderung: Das neue Baukindergeld

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2. Verbilligte Vermietung: Bei möblierter Wohnung Möblierungszuschlag berechnen

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3. Verbilligte Vermietung: Keine 2/3-Regelung bei Überlassung für Gewerbezwecke

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4. Verbilligte Vermietung: Bestimmung der üblichen Miete bei Gewerbeobjekten

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5. Grunderwerbsteuer: Steuern sparen durch gesonderte Bewertung von Inventar

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6. Grunderwerbsteuer: Heftige Kritik an der Steuerfalle "Einheitliches Vertragswerk"

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7. Grundstücksgemeinschaften: Vorteilhafte Gewinnverteilung bei Neueintritt

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8. Grundsteuer: Antrag auf Grundsteuererlass bis 1.4.2019 möglich

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Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx xxxx xx xxxx xxxxx Xxxxxxx xxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxx xx Xxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxx xxxx xxxxxxxx, xx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx. xxxxxxx Xxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xxx, xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxxxx Xxxxxx xxx Xxxxxx xxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx.

XXXXXXXXX: Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxx. Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxx, xx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx Xxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx x xxxxx xxx xxxxxxxxxxxxxxx x Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxx.xxxxxx

9. Förderung des Mietwohnungsneubaus: Die neue 7b-Sonderabschreibung

Xx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx, xxx xxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxx XXxXxxxxxxx, xxxx xxxxxxxxxx Xxxx xxx XxxxXxxxxxxxxXxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx XXxX xxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxx xx Xxxxxxxx xxxx xxxxxxxxxxx xxxxx, xxx xx xx.x.xxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxx xx Xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx.

Xx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx xx x Xxx. x Xxxx x XXxX xxxxx, xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx.

XXXXX: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx x Xxxxxx xxxxxxx xxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xx x xxxxxxxXxxxxxx xxx x x x Xxxxxxxx. Xxx XxX xx xxx x. Xxxx xxxxxx xxxx xxx XxxxxxxxxXxX xxxxxxx xxxxxxxxxx Xxx.xxxxxxx XXxX: Xxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xx Xxxxx.

Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx:

• Xxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxxx xxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxx.
• Xxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx x.xxx XXX xxx Xxxxxxxxxxxx Xxxxxxxxxxx.
• Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxx. Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxx.
• Xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx xx Xxxxx xxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxx.
• Xxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx, xxxxxxx xxxx xxxxx Xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxx xxx xxxx Xxxxxxx xxx xxx Xxxx xxx Xxxxxx xxxxxxxx, xx xxx xxx xxxxxxxxxxxxxx xxxx.
• Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xx Xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxxxx xxx xxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx, xxxx xxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxx xxxx xxxXxxxxxxxxxxxxxxxxx

10. Grundstücksenteignung: Entschädigung für die Enteignung ist steuerfrei

Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx x.x. Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxx xxx xxx XXX xx Xxxx xxxxxxxxxx xxx xxxx x xxxxxx xxxxxx x xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxx xx Xxx. x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, x X xxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxx xx Xxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx. Xx Xxxx xxxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx xxxxx xx Xxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx, xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxx xxxxx Xxxxxx xxx xxx.xxx XXX xx xxx Xxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxx Xxxxx xxxxxxxxx xxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx.xxx XXX xx xxxxxxxxxx xxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx. Xxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxx Xxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx.xxxxxx

11. Blockheizkraftwerk: Eigentümergemeinschaft selbst ist erklärungspflichtig

Xxxxxxxxx: Xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx. Xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xx xxxx xx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxx x xxx Xxxxxxxxxxxxxx x xxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxxx Xxxx xx xxxxx xxxxxx: Xxx Xxxxxx xxxxxxx xxxxxxxxxxx xxxxxx, xx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx, xxx xxxxx xxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxxxxxx xxxx, xxxx xxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxx, xxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxx xxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx XxX xxxxxx xx xxxxx. Xxx xxxxxx: Xxxxx xxxx xxxxxxxxxx XxX, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx.

• Xxx Xxxx: Xx xxx xxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxx xxxxxxxx Xxxxx xxxxx xxxxxx xxxxxxxxxx xxxxx, xxxxx xx xxxxx xxxx Xxxxxxxxxx xx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxx. Xxx xxxxxxx, xxx Xxxxxxxx xxx xxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx XxX xxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxx. Xxxxxxxxx xxxx xx xx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxx xx xxx Xxxxxxxxxxxxxx.
• Xxx XXX xxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxx xxx. Xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxxx XxX xxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx: Xxx xxxxxxxx XXXxXxxxxx xxx xxxxx xxxxxx xxxxxx xxxxxxxxxx xxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx "xxxxx Xxxxx xxxxxx", xxx xxxxx Xxxxxxxxx. Xxxxx xxxxxxx xxxxxxx xxxx xxx XXX xxxxxxxx xxx xxx Xxxxx, xx xxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxxxxx, xxxxxxxxx xxxxx xxxx Xxxxxx xxxxxx xxxxxxx. Xxx xxxxx xxxx xxxxxxxxx xx, xx xxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx xxxxxxxx Xxxxxxx x xxx xxxxxxx x xx xxxxxx Xxxxx xxx "Xxxxxxxxxxxxxx" xxxxx, xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxx xx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxx xx xx Xxx. x XXxX xxxxxxxx xxx xxxxxx Xxxxxxxx xxxxx. Xxx XXX xxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx xx xxxxxxxxx xxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx.

12. Grundstücksnutzung: Entschädigung für Hochspannungsleitung ist steuerfrei

Xxxxx xxxxxxx xxxxxxxxxxx xxx xxxxxx xxx Xxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx, xxxxxx xxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx "xxx Xxxxxx xxx Xxx, Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx" xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xx Xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX. Xxxx xxx xxx Xxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxx xxxxxxx, xx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx, xxx xxx xxxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxxx xx.xxx XXX xxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx XXXxXxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xx xxxx xxxxx xxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xx xxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xx xxx xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxxxxx xxxxx Xxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxx.

13. Fotovoltaikanlagen: Nachträglich eingebaute Batteriespeicher

Xxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxx xxxxxx xx xxxxxxx. Xxx xxxxx xxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx XXX. Xxxxxxxx xxx Xxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxx x xxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxx x xxx xxx Xxxxx, xxx xxx Xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx.

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxx. Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxx x. Xxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx xxxx: Xxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx, xxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxxxx XXX XXX, Xxxxx xx.x.xxxxx.

Xxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxxx xxxx: Xx xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxx xxx xx.x.xxxx xxx X xxxxxxxx xxx xxxxx xxxxxxxxxxx xxx: Xxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx "Xxxxxxxx" xxxx xxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xx xxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxxx xxx xxx xxxx xxxxx xxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx. Xxxx xxxx xxxxxx xxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx.

Xxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx", xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxXxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxx xxx.

Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxx xx x.x.xxxx xX X xxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xx xxx. Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxxx xxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxx xxxx xxxx xxxx xxx xxxxxxxx, xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxx", xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxxx xxxxxxxx xxxxxxx xxx "XXxXxxxxxxx" xXX x Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx XXxXxxxxxx xXX x Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx XXxXxxxxxx xxxxxxx.

XXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx x. Xxxxx xxxx xx Xxxxxxx xxxxxxxx xxxx, xxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxx xxxxx xxxxx, xxxx xx xxxx xxxxxxxxxxx Xxxxxxx xxxx: Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxx xxxx xxxxx xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx. Xxxxx xxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx.xxxxxxXxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

14. Fotovoltaikanlagen: Zeitgleich eingebaute Batteriespeicher

Xxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxx". Xxx xxxxxx: Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxx xxxx xx xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx. XXxXxxxxxx.

Xxxxxxxxxxxxxxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx xxx x xxxxxxxxxx xxxxxxxxxxxx x Xxxxxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxx xxx xx xxxx xxxx xxxxxxx, xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxx xxxxx. Xxx xxxxx xxx Xxxx, xxxx xxx xxxxxxxx Xxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxx xxxxxxxxxxx xxxx. Xxx xxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxx. Xxxxx: Xxxxx xx Xxxxxx xxxxxxx xxx Xxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxxxx "xxxxxxxxxx Xxxxxxxxx" xXxxxxXxxxxx xxxx xxxx xxx xxxxxx xxxxxxxx Xxxxx xxx xxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxx.

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

• Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxx xxx xxxxxxxx Xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxx xxx xxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxx Xxxx.
• Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxx xxx xxxxxxxx Xxxxx xxx xxx Xxxx xxxxxxxxxxxxxxx xx.X. xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxx xx xxx x xxxxxxxx, xxxxxxxxxx xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxx x"xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx"x xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xx xxxxxxxxxx. Xx xxxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxxx, xxxx xx Xxxxxxxx xxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.

Xxxxxxxx:

Xxxx Xxxxxxxx xxxx xxxxx xxx, xxxx xx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xx x xxxxxxxxxx xxxxxxxxxxxx xxxx xxx xx xx x xxxxxx xxxxxxxxxx. Xx xxxxxx xxxxx xxxxx xx xx x xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxx xxx xxxxxx xx xx x xx xxxxxxx. Xxxx xxxx xxxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxx xx Xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xXxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxx xxxx xxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx.

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

XXXXXXXXX:xxxxxx Xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxx xxxxx xxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxxx xxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx XXxXxxxxxx, xxxx XxxxxxxxxxxxxXxxxxxx, xxxxxxxxxxx, xxx xx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxx: Xxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xXxxxx Xxxxxx xxxxx, xx xxx xx xxx Xxxxx xx, xx xxxxxx: xxxXxxxxxxx Xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxx, xxx Xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xx xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxx xx xxxxxx Xxxx xxxxx xxxxxxxx.xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxx xx xxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.
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15. Umsatzsteuer: Vorsicht bei reinen Eigentumsgemeinschaften

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16. Umsatzsteuer: Verlängerung der Zuordnungsfrist für Gebäude und PV-Anlagen

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