1. Allgemeines
Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxx xxxx. XxxxxxXxxxxxxXxxxxxxxx. Xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxx xxxxx xxxxx Xxxxxxxxx xx Xxxxx xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxx xxx Xxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxx xxxxx x xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxx xx. xx x Xxxxxx xxx xx x Xxxxx.
Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xx xxx Xxxx xxxxxxxxxxxxxx xxx xxx xx xxxxxx Xxxxxxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxxxxxxx xxx x Xxx. x XxxxxxXxxxxxxXxxxxxxxxxXxxxxx xxx xx.x.xxxx, XXXx. xxxx X X. xxxxx, xxxxxxx xxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx.x.xxxx, XXXx. xxxx X X. xxxxx.
Xxx xxxxxx xxxxxxxx Xxxxx xxxx xx xxx Xxxxx xxxxxxxx xx xxx xxxxxxxxxxxx Xxxx xxxxxxxxxxx, xxx xx xxxxx xx xxx Xxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxx xxx Xxxxxxxxxxxxx, xx xxxxxx xxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx. Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.
Xxx Xxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx XXXX x xx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxx x xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxx. Xxxxxx xxxxxxxxx Xxxxx xxxx xxxxx xxxxxxxxx xx xxxxxxx Xxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxx xxxxxxx, xxxx xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XXXxXxxxxx.
Xxxx xxx x.x.xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx XXXxXxxxxxx xxxxxxxxxx xxx x Xxx. xx XXXXx. Xx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxXxxxxx xXXXx, xxx xxx xxxx xx x.x.xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxx xxx XXXX xxxx xxxx xxxxxxx xxxxxxxxxxxx XXXxXxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx XXXX xxxxxxxxx. Xxxx Xxxxxxxxxx xxx XXXxXxxxxxx, xxx xxxxxxx xxxx Xxxxxxxxxx xxxx xxx XXX xx Xxxxxxxx xxxxxx, xxxx xxxxxxxx xxxxx xxxxxxxx.
2. Ertragsteuerliche Behandlung
a) Betriebsvorrichtung oder unselbstständiger Gebäudebestandteil
Xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx, xxxxxxx xxxx xxxxx, xxx Xxxxxxxx xx xxxxxxxx xxx xxx xxxxxx Xxxxxx xx xxxxxxxxx. Xx xxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx "xxx" xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxxxxxxXx xxxx.
Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxx xxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx.
Xxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxx xx Xxxxxx xx. X. Xxxxxxx xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxx xxxx xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xx xxxx x xxx Xxxxxxxxxx xxxxxxxxxxxx x Xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx "Xxxxx" xxx "Xxxxxx".
Xxxx xxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, x. X. xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx, xx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxx. Xxxxx Xxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xx Xx. xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx.
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XXX xx xxxx: Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx
Xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx XxX xxxxxxxx xxxx xx Xxxxxxx xxx Xxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxxxxxxXx xxxx.
Xxx xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx:
- Xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx XXXXx xxx Xxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx xxxx xxx xxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xx Xxxxxx x xxxx xxx x Xxxxxxx xxx Xxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx XXXXx xxx xxxxxx xxxxxxxx xxxxxxx.
- Xxxx xxx XXXX xxxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx.
- Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx. Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxx.
XXXXXXXXX: Xxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxx xxx xxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxx.
b) Gewinnermittlung
Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx x.X. xxx xx xx Xxx. x XXxX xxx. Xxx xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxx "Xxxxxxxxxxxxxx".
Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxx Xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxx xxxx xxxx x xxx xxxxx xx xxx Xxxxxxxxxxxxx x xxx Xxxxxxx xxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxx xxxx xxx Xxxxx xxxxxxx Xxxxxxxxxxx, x. X. xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxxx xxx xxxxxxx xx xx xxxxx Xxxxxxxxxxxxxxx.
Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx.
Xxxxx Xxx xxx Xxxxxx xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxxx Xxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx, xx xxxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxx xx xxxxxxxx xxx.
Xxx "Xxxxxxxxxxx" xxxx Xxx xxxxxxxxxxxx, xxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx x xxx xxxx xx Xxxxx xxxx. Xxxx xxxx xxxxxxxx Xxx xx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
Betriebseinnahmen
Xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx:
- Xxxxxxxxxxxx xxxx xxx xxx Xxxx xxxxxxxxxxxxx Xxxxx.
- Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxx xx Xxxxxx xxxxxxx xxxxxx.
- Xxxxxxxxxx xxxx xxx XXXX xxxx, xxxxxx xxxx xxxxxxxxxxxxx, xxx xxxx x xx x.x.xxxx x xxxx xxxxx xxxxxxxxxxxxx Xxxxx.
- Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xx xx Xxx. x Xx. xx XxxxxXxX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxx xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.
- Xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX Xxxxxxxx xxxxx.
Betriebsausgaben
Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xx Xxxxxxxx:
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- Xxxxxxxxxx xxx Xxxxxxxxxxxxxx.
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Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxx xx x Xxx. x xxx x XXxX, xxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxx xxx xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxx xx xx Xxxxxx x Xxxx x Xx. x XXxX. - Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x xxx x XXxX.
- Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x xxx x XXxX.
- Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX Xxxxxxxx xxxxx.
c) Privatentnahme
Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxx xxx Xxxxx xxx Xxxxxx xxxxxxxx, xxxxxx xxxxxxxx Xxxxxxxxx xxxx xxxxxxx Xxxxxx xxx. Xxx Xxxxxxxxx xxxx xxxx xx x Xxx. x Xx. x XXxX xxx xxx Xxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx. xxx xxxxxxxxxxx Xxxxxxxxxx, xx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.
- Xxxxxxxxxx xxx xxx XXX xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxx xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx XxxxxxXxxxx x xxx xxxxx xxxx xxxxx xxxxxxxxxx xxxxxXxxxxxx x xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx.
- Xxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxx xx Xxxxxxxxx xx xxx Xxxxx xxxxxxxxxx xxxxxx, xxx Xxx xxxxxxx Xxxxxxxx Xxxxx Xxxxxx xx Xxxxxxxx xxxxxxx. Xxxxxxx Xxx xxxxx Xxxxxx xx Xxxxxx x x. X. xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx x, xx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx.
- Xxx Xxxxxxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx.
XXXXXXXXX: Xxxxxxx Xxx xx Xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xx Xxxxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx.
Xxx XX XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxx Xxxxx xxxxxxxxxxx, xx xxx xxx Xxxxxxxxx Xxxxxx xx xxxxx Xxxxxxx xxxxx Xxxxxxx xxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, x X xxxxxxx Xxxxxxxx XX X xxxxx.
- Xxx Xxxx: Xxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xx xXx. Xxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx. Xxx Xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxx xxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xx xxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxx xxx XXX xxxxxx xxx xxx XXX xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxx xx xXx xx. Xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xx xxxxxx x.xxx XXX xxxxxx xxx x.xxx XXX xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx.
- Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx xx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxx xx xxxxxxxxxxxxxxxx, xx xxx xxx XxX xxx Xxxxxx xx xxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxx xxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx XxX xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxxx xxxxxx xxxxxx, xxx xxxx xxxxxx Xxxxxxxxxx xx Xxxxxxx xx xxxxxxxx xxxxxx xxxxx. Xxx XxX xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx. Xxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx xx Xxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxx. Xxxxxx xxxxxxxxxx xxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.
3. Umsatzsteuerliche Behandlung
XXX Xxxxxxxxx xxx x.x.xxxx xX xxxx X x xxx x Xx xxx
XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx. xxxx X X. xxxx.
a) Unternehmereigenschaft
Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xx xxxxx xxx xxxxxxxxxxxx Xxxxx xx xxx Xxxx xxxxxxxxx.
Xxxxxx xxx Xxxxxxxxx xxxxx xxxxx xx x XXX xxxxxxxxx Xxxxxx xxxx xxxxx xxxxx xx x XXXX xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxx xxxx xxxxxxxxx, xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxxx xxxxx Xxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx. Xxx xxxx xxxxxx Xxxxxx x xxxxxxxxxxx xxxx xxxxxxxxx x xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxx x xxx x xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxx xxx xx.X. xxx Xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xXxxxxxxxx x.x xxx XXxxXxxxxxxxxxxxxxxxxxx.
Xxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxx xxxxx xxxxx Xxxxxxx x xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxx xx xxx Xxxx xxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx.
Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xx Xxxxx. Xxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxx Xxxxxxxxxxxx xxxxxx XXXxXxxxxxx xxxx xx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxx xxxxxxx, xxxx xxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx.
Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx, xx xxx xx xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx.
Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx xxx.
b) Kleinunternehmerregelung
Xxx Xxxxxxxxxxxx xxx xx xx XXxX xxxx xx xxxxxxxx.
c) Vorsteuerabzug
Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xx xxxxxxxxxx xx x xxxx xxxx Xxxxxxxxxxx xxxxx xxx xx Xxx. x Xxxx x XXxXx.
Xxxxx xxx xxx xxx Xxxxx xxxxxxxxxxxxx Xxxxx, xxxx xxxxxxx Xxxxxx xxxxxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxx xxxx xxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xx x XXXX xxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxx xxx xxx xxxxxxxx Xxxxxx xxxxxx. Xxx xxxxxxxxx xxxxxxxx Xxxxx xxxxxx xxxx xxx xxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx x Xxx. x Xx. x XXXXx. Xxx xxxxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.
Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xx x xxxx xxxx Xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx x.xxx xXx Xxxxx. Xxxxx xxxxxxxxxx xx x.xxx xXx xx xx xx xx xxxxxx Xxxxxxxxxxxxxxx xxx xxxxxx x.xxx xXx xx xxx xxxxxxxxxxxx Xxxx xxx. Xx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxx xxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx.
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Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxx xxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxx xxx xx Xxx. x XXxXx.
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d) Unentgeltliche Wertabgabe
Xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxx xxxx xxxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx x Xxx. xx Xx. x XXxXx.
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e) AKTUELL: Urteile des Bundesfinanzhofs
Xxx Xxxxxxx xxxxx xx xxxxxxxxx XXXxXxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxx xx x Xxx. xx XXXX xxxx xxxxxx xxxxx xx xxxxx Xxxxxxxxx xx Xxxxx xxx xx x Xxx. x XXxX. Xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxxx xxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxxxx xxxxxx xxx X. xxx xxxx xxx XX. Xxxxx xxx XXX xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx x.x Xxx. xx Xxxx x xxx x XXxXX xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx XXX Xxxxxx xxx xx.xx.xxxx, X X xxxxxx.
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