Ausgaben für Bücher und Zeitschriften können Sie als Werbungskosten absetzen, wenn die Literatur ausschließlich beruflichen Zwecken dient und für Sie damit Fachliteratur darstellt. Doch immer wieder gibt es Streit mit dem Finanzamt über die Frage, was Fachliteratur ist. Verschaffen Sie sich hier Klarheit über die Rechtslage, um beim nächsten Mal nicht wieder klein beigeben zu müssen.

1. Bücher und Zeitschriften mit rein fachlichem Inhalt

Xxx Xxxxxxxxx, xxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx xxxx xxx Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxx xx xxxx xxxxxxxxx xx Xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx Xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxx xxx Xxxxxx xxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxx xx Xxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxxxxx xxx "xxxxxxxxx Xxxxxxxxx" xxx Xxxxxxxxx x xxxx Xxxxx xxx Xxxxxx x xxxxxxx xxxx xxx Xxxxxxxxxxxxx.

XXXXXXXXX: Xxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx: "Xxxx Xxxxxxxxxxx Xxxxxxxxxxxxx" xxxx Xxxxxxxx, "Xxx Xxxxxxx" xxxx Xxxxxxxxxxxxx, "XxxxxxxxxXxxxxxx" xxxx Xxxxxxxxxxxxxxxxx xxx.
  • Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx.
  • Xxxxxxxxx xxx Xxxxx "Xxxxx" xxxx "Xxxx" xxx Xxxxxxxx, xxx xx xxx Xxxxxxxxxxxx xxx. xx Xxxxxxxxx xxxxxx xxxx.

2. Bücher und Zeitschriften allgemein bildender Art

Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx xxx xxx Xxxxxx xxxxx xxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxx "xxxxxxxxx Xxxxxxxxx" xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.

Xxxx Xxxxxx xxxx: Xx xxxxxxx Xxxxxxxx, xxx Xxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxx, xxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxxx xx Xxxxxxxxxx, Xxxxxx xxxx Xxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx.

Xxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx: Xxxxxxxx xxxx, xxxx xxx xxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

Xxxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxxxxxx xx Xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxx xxx.

Xxxx xxxx xxxxxxxxx Xxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxx Xxxxx, xx xxx Xxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx, xxxxx xx "xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx x xxxx xxx Xxxxx x, xxx xxxxxxxx xxx xxx Xxxxxxxx xx Xxxxxxxxxx xx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

XXXXX: Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxx, xxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx!

Xxx xxxxxxx Xxx xxxxxx: Xxxxxxxxx xxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx, xx xxxxxxx xxxx xx Xxxxxxx, xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxx xxxx xxxx xxxxx Xxxx xxxxxxx xxxxxxxxxx xxxxxx, xx xx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. "Xxxxx xxxxx xx xxx xxx Xxxxxxxxxx xxxxxx xx Xxxxxxxxxx xx" xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxx xxxx xxx Xxxxxx xxxxxxxxx: Xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx, "xx xxxxxxx xxxx xx Xxxxxxx, xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx." Xxxxxxxx xxxxxx xxxx xxxxx Xxxx xxxxxxx xxxxxxxxxx xxxxxx, xx xx xxx xxxxxxxxxxx Xxxxx xxxx xxx xxxxxxxx Xxxxx xxxxxxx xxxxx. Xxxxx xxxxx xx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxx xx Xxxxxxxxxx xx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxx xxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx Xxxxxx: Xxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxx xxxxxx, xxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxx xxxxxx xxx. Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxx xxx, xxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx. Xxxx xxxxxxxxx, xxxx xxx Xxxx xxxxxxxxx xxxxxxx xxxx, xxxxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
XXXXXXXXX: Xxxxxxx Xxx x xxx xxxxx xxxxxx xxx Xxxxxxxxxx xxx x xxxxxxxx Xxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxxxxx "XxxxxxxxxXxxxxxx", "XxxxxxXxxxxxxxxx", Xxxxxxxxx", "Xxxxxx Xxxxxxxxx" xxx "Xxxxxx Xxxx" xxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxx xXX Xxxxxxxx xxx x.x.xxxx, x X xxxxxxxx.
  • Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxxx xxxx, xxxx xxxxx xx xxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx.
  • Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.
  • Xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx, xxx xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxxxxxx xxx xXX Xxxxxxxxxxx xxx x.x.xxxx, xx X xxxxxx Xx.
  • Xxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx, xxxx xx xxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx, xxxxx.
  • "Xxxxxxx Xxxxx" xxx xxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
  • Xxxxxxxxxxxxx "Xxxxxx" xxx "Xxx Xxxx" xxxxx "Xxxxxxxxx xxx Xxxxxxxxxx" xxx xxxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxx.
  • "Xxxxx" xxx xxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxxx.

Xxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

XXXXXXXXX: Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx, "xxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

Ist ein anteiliger Werbungskostenabzug möglich?

Xxxxxxx Xxxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxx xxxx xxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxxxxxx Xxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx: xxxx xxx xx x xxxxxxxxx, xxxxxxx xxx Xxxxxx xxxx xxx Xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx XXXxXxxxxxxxxxxxxx xxx xxxxx xxx XXX xxxxx xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

xxxxxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xx Xx. x XXxX. Xxx xxxx xxxx xxx XxxxxxxxxxxXxxxxxxXxxxxxx: Xxxxxxxx xxxxxx xxx Xxxxxx xx xxxxxx Xxxxxx xxxx xxx xxxxx xxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxxx Xxxxxxx x x. X. xx x x xxx xxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxxxx Xxx xx xxxxx Xxxxx xxxxx xxxxxxxx Xxxx xxx xxx xxxxxxxxx Xxx, xx xx xxxx xx xxx Xxxxxxxxxxxxx xXxxxx xx xxxxxx Xxxxxx, xx xxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx xx xxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xXxxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxx xxxxxxxxx xxxx, xxx xxxx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

3. Zeitschriften mit breitem Themenspektrum

Xxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxx, xxx xxxx xxx Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxx Xxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxxxxx xxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xx xxx xxxxx. Xxx xxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx.

Xxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxx. Xxx xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx "xx xxxxx Xxxxxxxxxx, xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxx" xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • "Xxxxxxx", "XxxxxxxxxxxXxxxxx", "XxxxxxxxXxxxxxx", "Xxxxxxxxxxxxxxxx" xxx xxxxx Xxxxxxxxxxx xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxx, xxx xxxxx XxxxxxxxxxXxxxxxx xXxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • "Xxxxxxx" xxx "Xxxxxxxxxxxxxxxx" xxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx XX Xxxxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.
  • "Xxxxxxx" xXX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxx, xxx XXX xxxxxxxxxxx.
  • "Xxxx" xxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.
  • "Xxxx Xxxxx" xxx xxxxx Xxxxxxxxxxxxx xXxxxxxxxxx XX xxx xx.xx.xxxx, XXX xxxx X. xxxx xxx "Xxxxxx" xxx xxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx x.xx.xxxx, XXX xxxx X. xxxx.
  • "XxxxxxxXxxx" xxx xxxxx XxxxxxxXxxxxxxxxx xx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • "Xxx" xxx xxxxx Xxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx.
  • "XxxxxxxxxXxxxxxx" xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx. Xxx Xxxxx xxxx xxx Xxxxxxxxx xxx xxxx xxxxxx xxxxx xx xxx Xxx xxx Xxxxxxxxxxx, xxxxxxx xx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx. Xxx xxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxxxxxxxx.
  • "XxxxxXxxxxxXxxxx", "Xxxxxxxxxxx", "Xxx" xxx xxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxx XX xxx xx.xx.xxxx, x X xxxxxxx.

XXXXXXX: Xxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx XX xxx xxx Xxxxxxxxxxx xxxxxxxxxxx: Xxxxxx xxxxx xx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxx xx. Xxx xxxxx xxx XXX xxxxxx xxxxxx: Xxxx xxxxxx Xxxxxxxxxx xxxxx xx "xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxx xx Xxxxxxxxxx xx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

Auf den tatsächlichen Verwendungszweck kommt es an

Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx "xxxxxxxxxx Xxxxxxxxx" xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxx. Xxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxx Xxxxx xx:

Xxx xxx Xxxxxxxxxxx xxx Xxxxx, xx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx, xxxxx xx "xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx x xxxx xxx Xxxxx x, xxx xxxxxxxx xxx xxx Xxxxxxxx xx Xxxxxxxxxx xx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

XXXXXXXXX: Xxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx Xxx xxxx xxx Xxxxxxxxxxxxx xxxx, xxxx Xxx xxxxx xxxxxxx xxxx Xxxx xxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxx xxxxxxx Xxx xxx Xxxxxxxxx xxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxxxxxxxxxxxx xxxx: Xx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xx xxxxx xx xxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx.
XXXXXXXXX: Xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx XxxxxxxXxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx, xx xxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxx Xxxxxx xxx Xxxxxxxxx xxx. Xxxx xxxx Xxx xxx Xxxx xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • Xxx XXX xxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx "XxxxxxxXxxx" xxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxxxxx xxx Xxxxxxxxxxx "xxx xx xxx Xxxxx xxxxxxx xxxxxx, xx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxx xxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxx XX, xxxx xxxx xxx Xxxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xxxx: Xxxx xxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xXxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx.
  • XxxxxxxxxXxxxxxxxxxxxx "Xxxx" xxx "Xxxxx" xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx "xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx" xXxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XXXX xXXx xxxxxxx.
  • "Xxxxxxxx xxx Xxxxxxxxxxxx" xxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxx xxx XX XxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xx. X. Xxxxxx, Xxxxxxxxxxxx, xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxx xxx Xxxxxxxxxx, xxx xxxxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

4. Tageszeitungen

Xxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxxxxx xx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx "Xxxxxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxx xxx Xxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxx, Xxxxx xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxx. Xxxx xxxxxx xxxx xxxx xx, xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxx" xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxx xxxx xxxxx xxx xxxx xxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx, xxx "Xxx Xxxx", "XXX", "Xxxxxxxxxxx Xxxxxxxxx", Xxxxxxxxxxxx Xxxxxxx", xxx xxxxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx, xxx "Xxx Xxxx", "Xxxx xx Xxxxxxx", "Xxx Xxxxxxx", "Xxxxx", "Xxxxx".

Xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx:

  • Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxxxxx xxxx Xxx xxx Xxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxx xXX Xxxxx xxx x.x.xxxx, XXX xxxx X. xxxx.
  • Xxxx Xxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxx xx. X. "Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxx", "Xxxxxxxxxxxx Xxxxxxx"x, xxxxxxx Xxx xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxx Xxx xxxxxxxxxxxx xxxxxxxx, xxxx Xxx xxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx xx. X. XX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.
  • Xxx xxx Xxxxxx xxxxxx xxx xxx Xxxxxxx, xxx xx xxx xxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx "Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxx" xxxxxx, xxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • Xxxxxxxxxx xxx "Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxx" xXXXx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxx XX xxx x.x.xxxx, xx X xxxxxxxx xxxxxx Xxxxxxxxxx XX xxx xx.x.xxxx, x X xxxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxx xxx "Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxx" xxx xxxxx Xxxxxxxxxxxxxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.
  • XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxx xxxxxxxxx"Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxx" xXXXx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx XXX xxxxxxxx xx xxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxx, Xxxxxx xxx Xxxxx. Xxxx Xxxxxxxx xxxxxxxxxx xxxxx x xxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxx x xxxx xxxxxxx Xxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxx xx xx Xx. x XXxX xxxxx xxxxxxxxx xxxx xXX Xxxxxxxxxxx xxx x.x.xxxx, xx X xxxxxxx Xx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx x xxxx xxxxxxxx xxxxx Xxxxxxxxxx x xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx, xx xxxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx.
  • Xxxxx xxx "Xxxxxxxxxxxxx Xxxxxx Xxxxxxx" xxx xxxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxx Xxxx Xxxxxxxx xxxxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Ausnahme Handelsblatt

Xxx "Xxxxxxxxxxxx" xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxx xxxxxxx Xxxxxxxxxxx, xxxxxx Xxxxxxxxx, xxxx Xxxxxxxxxx xxxxxxxx xxx xxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxx. Xx Xxxxx xxxx xxx xxx XXX xxx Xxxxxxxxxxxx xxx xxxxx XxxxxxxXxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX xxxx X. xxxx. Xxxxx Xxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx XxxxxxxXxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Xxxx Xxxxxxxxxx xxx XXX xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx "xx xxxxxx xxxx xxxxxxx xxxx xxx xxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xx xxxxx xxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxx" xXXXxXxxxxx xxx xx.xx.xxxx, XX xxxx X. xxxx.

Xxxxxx xxxxxxx xxx xxxx xxx xxxx Xxxxxxxx xxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx:

  • Xxx XX XxxxxxxXxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxxx xxx Xxxxx xxxx, xxx xxx xxxx xxx xxxxxxxx XXXxXxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx. Xxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx, xxx.x.
  • Xxx Xxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx xx xxx xxxxxxx xx Xxxxxx xxxxxxxxx xxx xxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx XXX xXxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx, xxx.x.
  • Xxx XX Xxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx, xxx.x.

XXXXXXXXX: Xxx xxxxxxxxx Xxxxxxx xxxx x.X. xxxxxxxxxxx. Xxxx xxx xxx xxxx xxx Xxxxxxxxx, xxxx xx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxx xxx xxx "xxxxxxxxxx Xxxxxxxxx" xxxxx xxx xxx Xxxxxx xxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx. Xxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxx Xxx xxx Xxxxxxxxx xxxx xxxx, xxxx Xxx xxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

Xxx Xxxxxxxxxxxx xxxx xxx "Xxxxxxxxxxxx" xxxxxxx x xxx xxxx! x xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx: Xxxxxxxx xxxx, xxxx Xxx xxx Xxxxx xxx xxxxxxx xxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xx xxxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxx XX xxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx x.xxx XXX xXxxxxxxxxxxxxxxxxx XX xxx x.xx.xxxx, XXX xxxx X. xxxx.
  • Xxx XX Xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx x.xxx XXX xXX Xxxxx xxx xx.x.xxxx, xx X xxxxxxxx.
  • Xx xxxx xxxx xxxxx xxxxxxxxxx, xxxx xxxxxxxxx xxxxxxx Xxxxxxxxx xxx xxxxx XxxxxxxXxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

5. Nachschlagewerke

Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx Xxxx xxxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxx, xxxx xx xxxx xxxxx Xxxxxx xxx Xxxxxx xxx. Xxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxx Xxx xxx xxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx Xxxxx xxxxxxxxx xxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • "XxxxxxxxxxXxxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • "Xxx xxxxxx Xxxxxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XXX X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XXX X. xxxx.
  • "Xxx xxxxxx Xxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XXX X. xxxx.
  • Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx: Xxxxxx xxxxxx Xxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • "XXX Xxxxxxxxxxxx" xx xx Xxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xXX Xxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
  • XxxxxxXxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxxx.
  • "Xxxxxxxxxxxxx Xxxxxxxxxx" xx xx Xxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxx.
  • Xxxxxxxxxxxxxxx "Xxxx Xxxxxxxxxxxxxxxxx" xxx xxxxx Xxxxxxxxxxxxxxxxx xXX Xxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
  • Xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx "Xxxxxxxx Xxxxxxxxx" xxx xxxxx Xxxxxxxxxxxxxx xXX Xxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
  • "XxxxxxxxXxxxxxxxxxxx" xx xxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XXX xxxxxxx.
  • "XxxxxxxxxxxXxxxxxxxxxxxxx" xxx xxxxx Xxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxxxxxx.

6. Steuerfachliteratur

Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx "xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

  • Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxx xxxxx xxxx xxx xxx Xxxx, xx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxx.
  • Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxx xxx xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxx. Xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx XxxxxxxXxxxxxxxxxxxxx Xxxxxxxxxxx.xx. Xxx Xxxxxxxxxxxxx xxx xxxx xx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx "xxxxxxx Xxxxxxx" xx Xxxxxxxxxxxx. "Xxxxxxxxxxxx xxx xxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx xxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xx xxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxx xxxxxxxxxxxx Xxxxxx xxxxxxx. Xxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxx xx xxxxxxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxxx Xxx xxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx. Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx, xx xxxxx xxx Xxxxx "Xxxxxxx" xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx. Xxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx "Xxxxxxx" xXX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxx! Xxxxxx Xxx xxx xxx x. x. XXXxXxxxxx xxx Xxxxxxxxxx xxx, xxx xxxx xxxx xxxxxxxxx xxx, xxxx xxxx Xxx xxx xxxxxxxxx Xxxxx xxx Xxxxxxxxx xxxx. Xxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxx. Xxxx Xxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx "Xxxxxxx" xxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx.

Xxxxxxxxxxxxx Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxx Xxxxxxx, xxxx Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx XX Xxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx

7. Anspruch von Lehrern auf Kostenerstattung für Schulbücher

Xxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxx. Xxxx xxxx xxx xxxxx xx xxxxx Xxxxxxx xxx Xxxx, xxxx xxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxx, xx xxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx xx xxx XXX Xxxxxxxxxxxx xx xxxxxxxx xxx, xxxx xxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxxx xxx Xxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxx. Xxxxxxx: Xxx Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxxx.

Xxx Xxxx: Xxx Xxxxxx xxxxx xx xxx xxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxx. Xxx Xxxx xxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx. Xxxx xxxxxx xxxx xxx Xxxxxx xxx Xxxx xxxxxx xxx xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xx,xx XXX. Xxx Xxxx xxxxxx, xxx Xxxxxx xxxx Xxxxxxxxxx xxx xxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx. Xxx Xxxxxx xxxxx xxxx xx xxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxx xxxxxxx, xxxx xxxx xxx Xxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx, xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxx xxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx xx xxx Xxxx xxx, xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxxxx xxxx Xxxxxx xxxxxxx xxxxxxx, xxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxx Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx xxxx xxx Xxxx xxxxxxxxx xx xxxxxxx, xxxx xx xxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxx: Xxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxxx Xxx xxx xxxxx Xxxxx xxxxx xxx x Xxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxx Xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xx xxx xx x.

XXXXXXX: Xxxx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxx xxx xx,xx XXX, xxx xxxxx xxxx Xxxxxxxxx xxxxxxxxx xxxxx xxx xxxxx Xxxxx xxxxxxxx xxx. Xxx xxxx xxxx xx xx xxxx xxxx x xxx Xxxxxxx xxx xx Xxxxxxxx xxxx xxxx Xxxxxx. Xxx Xxxx Xxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxx xxx xxxxxx xxx Xxxxxxxx xxxxxxxx. Xxxxxxxx xxx xxx, xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxx xxxxxxx, xxxx xxx xxx xxxxx xxxxxxxxxxxx xxxxxxx. Xxx xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxx.

Xxxxxx xxx xxxxxxxxxxxx XXXxXxxxxx xxxx xx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx: Xxxx xx xxxxxx Xxxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxx x xxxxxxx XxxxxxxxxxXxxxxxxxx x xxxx, xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxx xxxx xxxxx xxx Xxxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx. Xx Xxxxxxxxxxx xxxx xx xx xxxxx xxxxxxxxxxx Xxxxxx xxx xx,xx XXX xXXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxx xxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xx xxxxx xxx, xxx, xxx XXX xxxxxxx. Xxx Xxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxx. Xx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxx xxxx Xxxxxxxxxx xxx xxxxx xxxx xxxx xxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx. Xx xxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxxx xxx Xxxxxxx xxxxx xxxxxx.

8. Wie Sie Kosten für Fachliteratur steuerlich geltend machen

Xxxxxxxxxxxxxx xxxx: Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxxx xxxxxxxxxx. Xxxxxx Xxx xxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxxxxx "Xxxxxxxxxxxxx" xxxx "Xxxxxxxxxxxxx" xxxxxxx xxxx xxx Xxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx, XXXxXX xxxx X. xxxxx.

XXXXXXXXX: Xxxxxxx xxx xxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxxxx xx xxxxxxxx, xxxx xx xxxxxxx Xxxxxxxxxxxx. Xxxx xxxxxxx Xxx xxx xxx Xxxxx xxx Xxxxx xxx Xxxxxx xxxxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxx Xxxxxx xxx XXX xxxxxxx "xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx Xxxx xxxxxxxxx xxxxxx xxx", xxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx, XXXxXX xxxx X. xxxx.

Xx Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxx, xxxx Xxx xxxxxxxxxxx xxxxxxx, xx xxxxxxx Xxxx xx xxxx xxxxxxx. Xx xxx xx xxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxx xxx x,xx XX xxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxx xxx Xxxxxxxx "Xxxxxxxx" xxxxx. Xxx xxxx xxx xxx XXX xxxxx xx xxx xxx xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxx Xxxxxx xxx: "Xxxxxxxx xxx Xxxxxxxx xxxxxx xx xxxxxxx, xxxx xxx XX xxxx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxxx xxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxx xx xxxxxxxx xxxxxxx xxxxx. Xxxxxx xxxxx Xxxxx xxxxxx xxxxxx xxxx, xx xxxxxx xx xxxx xxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Sofortabzug oder Abschreibung?

Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xx Xxxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxx xxx xxx XXX xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxx xxx Xxxxxx xxx xxx XXXx. Xxxxx Xxxxxx xxxxxxx xx xxx xxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx.

Xx xxxxx xxxxxxxxxx xxxx xxx, xxxx Xxxxx xxxxxxxxxxxx xxxxxx xxxx xxx xxx XXX xxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xx xxxxxx Xxxx xxx Xxxxxx xxxxxx xxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxxxx Xxxx xxx. xxxxx xxxxxxxxx Xxxx xxxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxxx. Xxxxxx xxx xxx XX Xxxxx Xxxxxxxxx xxxxxxxxxxx xXX Xxxxx xxx xx.x.xxxx, XX xxxx X. xxxx:

  • Xxxx xxx Xxxx xx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx xx. X. xxxxxxxxxxxxx Xxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxx xx xxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx XXX xxxxxxx xxx xxxxxxx Xxxxx xxxxxxxx xxx "xxxxxxxxxxxxx" xxxxxx.
  • Xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx x xxxx xxxx xxx xx xxxxx Xxxxxxxxxx xxxxxxxx x xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxx xxxx xxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxxxxxxx Xxxx xxxxx xxxx xxx xxx xxxxxxxx: xxx XXXx xxxxxx xxx xxxx XX Xxxxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx x Xxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxx XX Xxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx, xx xxxxx xxxxxxxx Xxxx xxxxxx xx Xxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Wenn die Ausgaben für Fachliteratur besonders hoch sind

Xxxx Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxx xxx Xxxxx Xxxxx Xxxxxxx xxxxxxxxx xxxx, xx xxxx xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxx xxxx, xxx Xxxxxx xx xxxxxxxxxx Xxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx XX xxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxx xx xxxxxxx xxx. "Xxx xxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxx" xXxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XX xxxxxxx.

XXXXXXXXX: Xxxx xxxxxx Xxxxxx xxx xx xxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxx xxxxxxxx xx xxx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx: Xxx Xxxx xxx Xxxxxxx xxx xxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxxxx Xxxxxxxxxxx xxxx xx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx x.xxx XXX, xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxx xxxxxxxx xxxxx.