Fotovoltaik: Was Sie bei der Umsatzsteuer beachten müssen

Mit der Lieferung des selbst erzeugten Stroms an den Netzbetreiber gelten Sie auch umsatzsteuerlich als Unternehmer. Sie erhalten im Allgemeinen vom Netzbetreiber Umsatzsteuer vergütet, führen diese ans Finanzamt ab, erstellen hierzu monatliche Umsatzsteuer-Voranmeldungen und am Jahresende eine Umsatzsteuererklärung. Großer Vorteil dieser Regelung ist, dass Sie die gezahlte Umsatzsteuer auf die Anschaffungskosten der Anlage vom Finanzamt erstattet bekommen. Hier zeigen wir Ihnen, was Sie dabei alles beachten müssen. Bitte beachten Sie, dass ab 2023 die Einführung des Nullsteuersatzes zu beachten ist, die wir Ihnen zum einen unter Punkt 9. und zum anderen am Ende des Beitrages vorstellen. Damit sind die nachfolgenden Informationen, soweit sie den Vorsteuerabzug betreffen, für die meisten Fälle nur noch bis zum Steuerjahr 2022 gültig. Ausführliche Informationen zum so genannten Nullsteuersatz ab dem 1. Januar 2023 enthält im Übrigen der Beitrag Fotovoltaik: Der Nullsteuersatz bei der Umsatzsteuer ab 2023 .

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1. Unternehmerische Tätigkeit

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2. Die Kleinunternehmerregelung bei der Umsatzsteuer

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Besser: Verzicht auf die Kleinunternehmerregelung

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3. Beantragung einer Steuernummer oder Umsatzsteuer-Identifikationsnummer

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4. Die monatlichen Umsatzsteuer-Voranmeldungen

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Erleichterung für Existenz- und Neugründer

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Dauerfristverlängerung

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Umsatzsteuer-Voranmeldung: Wissenswertes zur 10 Tage-Regel

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5. Die Umsatzsteuererklärung am Jahresende

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6. Umsatzsteuerliche Behandlung des Direktverbrauchs bei Inbetriebnahme vor dem 1.4.2012

Xxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxx x.x.xxxx xxx xx.x.xxxx xx Xxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxx x xxxxx xxx Xxxx xxxxxxxxxxxx x xxxx xxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxx xx Xxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxx. Xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxx xx Xxxxx xxxxxxxxxx.

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Xxx xxxxxxx xx xxxxxxxx xxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx X x.x. Xxx. x XXxXX xxxxx.

Der Direktverbrauch ändert nicht die Unternehmereigenschaft

Xxx Xxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxx xxxx xxxxxxxxx x xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xX x.x XXxXX xxxxx.

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Die Kleinunternehmerregelung bleibt bestehen

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Vorsteuerabzug bleibt in vollem Umfang möglich

Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xx.

Umsatzsteuer auch bei Direktverbrauch auf die reguläre Vergütung

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7. Neuanlagen ab 1.4.2012: Änderungen beim Eigenverbrauch

Xxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxx xx Xxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx. Xxxxxxxxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx.

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(1) Die Vergütung für den Eigenverbrauch fällt weg

Xxx xxxxxx xxxxxxxx Xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxx, xxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx XXX xxxx. Xxx xxxxxx xxxxxxxxxxx Xxxxx xxxx xxxxx xxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx.

(2) Auswirkungen auf den Vorsteuerabzug aus den Anschaffungskosten der Anlage

Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx xx Xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, xxxxxx xxxxx xxxxxxxxxx xx x xxxxxxxx.

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(3) Unentgeltliche Wertabgabe

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8. Neuanlagen ab 1.8.2014: Änderungen beim Eigenverbrauch

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9. Änderungen ab 1. Januar 2023 zum Eigenverbrauch

a) Keine unentgeltliche Wertabgabe (Eigenverbrauch) bei neuen Anlagen

Xxxxxxx xxxx: Xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx, xxxx xx Xxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx x"Xxxxxxxxxxxxxx"x xxxxxxxxxx. Xxxxx xxxxx x xxx xxxx xxxx x xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx:

Regelung bei Inbetriebnahme bis 31. März 2012

Xxx Xxxxxxxxxx, xxx xxx xxx xx. Xxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxxx 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 xxxxx xxxxx xxxxxxxx xxxxxxxx. Xxx xxxxxxxxx xxxx xxxx, xxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx xxxxxx Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxx.

Xxxxx xxxxxxx xxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxx, xx xxxx xxx xxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxx xx xxx xxx. Xxxx xxxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxxxx, xxxxxx xx xx xxxxxx Xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx.

Regelung bei Inbetriebnahme ab 1. April 2012 (gilt für Lieferungen/Installation bis Ende 2022)

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Erwerb / Installation ab dem 1. Januar 2023

Xxxxxxx xxx Xxxxxxxxxxx xx xxx x. Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xXxxxxxxxxx x Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxx.

b) Entnahme der Anlage aus dem Unternehmensvermögen

Xxx Xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xx xxx x. Xxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxx xxxxx xxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xx Xxxx xxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx.

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10. EEG 2021 und Übergangsregelung

Xxx XXXxXxxxxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx x xxx xxxxx xxx xxxxxx xxxxxxx xxxx xxx x.x.xxxx x"Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx XXXxXxxxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx"x.

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11. Zuordnung des Gebäudes / der Anlage zum Unternehmensvermögen?

Xxx Xxxxx xxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx x xxx xxx Xxxxx, xxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxx xxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxXx Xxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxx:

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Zuordnung der Fotovoltaikanlage zum Unternehmensvermögen

Xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxx xx xxxxxxx.

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12. Dachsanierung vor der Installation: Vorsteuerabzug anteilig möglich

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Xxx xxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxx xxxxxxx

Xxxxxxxxx: Xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxx xxxxxxxx x xxx x XXX xxx xx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxx xxx. xxxxxxxx xx xxx xx XXX xx xxxxxxxxxxxxx xXx xx Xxxx. Xxx Xxxxxxxx xx xxxxxx Xxxx xxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxx xxx xxxx, xxxxx Xxxxxxxxxxxx, xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.
Xxx Xxxxxx xxx x XXX xxx xx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxx Xxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx Xxxxxx xxxxxxxx, xxxxxx xx xxxxxxxx xxx Xxxxxxxxxxxxx xXxXx Xxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxx.
Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xx xxxxxxxxx. Xx xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxxxx Xxxxxxxx, Xxxx xxx. Xxxxxxxxxxxxx xxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxx xxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxx xxxx Xxxxx xxxxxxxx xx xxxxx xXxXx Xxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxx.

XXXXXXXXX: Xxxxxx xx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxx Xxxxxxxx Xxxxxxx xx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxx Xxxxxx xxx xxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxx: Xxx xxxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx XX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxxxx.

13. Anlage auf Carport, Schuppen, Scheune: Vorsteuerabzug anteilig möglich

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

Xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxx xxxxxx xxxxx xxxx, xxxx Xxxxxxx x Xxxxxxxx x Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxxxx xxxxx xxx Xxxxxxxxxxx "Xxxxxxxxxxx" xxxxxxxxxx. Xxxxx xxxxxxx xxxx xxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxx xx Xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxx, XXxXx. xxxx XX X. xxx, xxx xxx xxxx.

Xxxxxxx, Xxxxxxxx, Xxxxxxx xxx. xxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx xxx Xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx, xxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx XXxXxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx.
Xxxx xxx Xxxxxx xxxx xxx xxx xxxxxxx Xxxxxxxx xxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx. Xxxxxxx xxx xxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxx. Xxx xxxx xxx xxx Xxxxxx, xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxxxxxxx xx x xxxxxxxx xxx xx Xxx. xx XXxXx.

XXXXXXX: Xxx xxxx xxxxxx xxx xxxxxxxxxx "xxxxxxxx" Xxxxxxx x xxxxxx xxx xxx xxxxxxxxxx "xxxxxxxxxxxxxxxxxxxxxx" Xxxxxxx x xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx x Xxx. xx Xx. x XXxX xxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxx xx Xxx. xx XXxXx.

Xxx xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxx xxx "xxxxxxxxxxxxxxxxx Xxxxxxx" xxxxxxxxxx

Xxx Xxxx xxx Xxxxxxxxx, xxx xxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx "xxxxxxxxxxx xxxxxxxxx" xxx xx Xxx. x XXxXx. Xxxx xxxx

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxx. Xxxx xxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx. Xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxx xxxxxxx xxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx.
Xxxxxxxx xxxx x xx xxx XXX x xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxxx xx xxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxx x Xxxxxxxx x Xxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx.
Xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxx xxxx xxxxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxx xxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xx xxxxxxxx xxxxxx. Xxx Xxxxxx xxx xxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxx xx x xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxx xxxxxxxx. Xxxxx xxxx Xxxxx x.

XXXXXXXXX: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxx xxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxx x xxxxxxx xxx Xxxxxxxxxxx x xx xxx x xxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx.

Xxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxxxxx xxx xxx XXXxXxxxxxxx xxxxx. Xxx xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxxxxxxx, xxxx xxx xxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx xxxXxxxxxxxXxxxxx xxxxxx xxxxxxx.

14. Veräußerung der Fotovoltaikanlage

Xxxxxxxx xxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx xx xxxxx Xxxxxxx, xxxxxxx xx xxxx xxxxxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xx x Xxx. xx XXxX. Xxx xxxxxx:

Xxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
Xxx Xxxxxxxx xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xx, xxx xxxx xxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxx xxx. xx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xx xxx XXxX xxx. Xxx xxxxxx, xxx Xxxxxxxx xxxxxx xxx x xxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxxxx xxxxxxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx. Xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxxx xxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxx XXxX xxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxxx. Xxxxx: Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxx xxxxx xxx Xxxx, xxxx xxxxxxxxx xxx Xxxx xxx Xxxxxxx xxxxxxxx xxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx, xxxx xxxxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xXxxxxxXxxxxxx xxxxxxxx. Xxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxx.

15. Dachvermietung zum Betrieb einer Fotovoltaikanlage

Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxX xXXX Xxxxxxxxx xxx x.x.xxxx, X xxxxx.

Xxx Xxxxxxxxx xxxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xx x Xxx. x XXxXx. Xxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxx, xxxx Xxx

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xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx.

Xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx, xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx, x. X. xx xxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxx.

16. Dachverpachtung gegen Übernahme der Dachsanierung

Xxxxxxx "xxxxxxx" Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxx xx, xx xxxxxx Xxxxxxxxxxxxxxxxxx xXXxXxxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxx x.x.X. xxxx Xxxxxxxx xxxxxxxx xx xxx xx Xxxxxx. Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx, xxx xxxxxxxxx xxxx xxxxxxxxx xx xxxxxxx xxx, xxxxx xxxxxxxxxx xxx xxxxxxxxx XXxXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxx. xxx Xxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xXxXx Xxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx:

Xxx xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxx", xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xxx XXxXx xxx, xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx Xxxxxx. x.xx Xxx. x Xx. x xxx x.xx.x Xxx. x XXxXXx.

Dachverpachtung gegen Dachsanierung durch den FV-Anlagenbetreiber

Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx x Xxx. xx XXxXx xxx, xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxx. xxx Xxxxxxxxxxx.

(1) Folgen beim Betreiber der FV-Anlage

Xxx Xxxxxx "Xxxxxxxxxxxxx" xxxx x.x.X. xxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxx xxxxxx xxx XXxXxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx, xxx xx xxx xx Xxxxxxxx xxxxxxx xxxx xxx xx Xxx. x X. x XXxXx. Xxx XXxXxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx x Xxx. xx XXxXx xx xxxxxxxx.

Xxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xx Xxx. x Xx. xx Xxxx x XXxXx.

Xxxxx xxx XXxXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx, xxxx Xxxxxxxxx:

Xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx XXxXx xxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxx xx Xxx. x Xx. xx XXxXx. Xxxxxxx xxx Xxxxxxx xxxxx xx Xxxx, xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx. Xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx XXxXxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxxxx xx xxx xxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx XXxXxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xx Xxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxx xXxxxxx Xxxxxxx xxxxxxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx.

XXXXXXX: Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xXxxxxx. xx.x Xxx. x XXxXXx.

(2) Folgen beim Eigentümer des Gebäudes

Xxx Xxxxxxxxxxx xxx xxx XXxXxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxx xxxxx xx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxx.

Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx x XXxX xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. xx Xxxx x XXxX xx xxxxxxxxx xXxxxxx. xx.x Xxx. x XXxXXx.

Versagung der Genehmigung für die Besteuerung nach vereinnahmten Entgelt

Xx xx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx XXxXx xxxx XXxXxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

Xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx xx XXxX xxxxxxxxx, xxx Xxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxx, xxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxxx xxxxxxx xxxxxx, xxxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx, xxxxxxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxx.

Xxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxx xx Xxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxx xxx xx xx XXxX, Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxx, xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxx, xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx xx xxx xx Xxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx xxxx. Xxxxxx xxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx.

Xxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx, xx xxx xxx XXxXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxxxx, xxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xXxxxxx. xx.x Xxx. x XXxXXx.

17. Wechsel von der Regelbesteuerung zur Kleinunternehmerregelung

Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxx xx xxx xx xxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xx xxxxx Xxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxx xxxx xxxxxxxx. Xxx Xxxxx xxx, xx xx xxxxxxxx xxx xxxxxxxx xxx, xxxx xxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxxxxxx.

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Xxxxxxxx:
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Xxxxx xxx Xxxx xx xx.x.xxxx xxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx
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Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxx, xx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x.xxx XXX, xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xXxxxxx. xxx.xx, Xxx. x XXxXXx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xxxxxxxx xxx xXxxxxx. xxx.xx XXxXXx.

Wie Sie ohne Nachteile zur Kleinunternehmerregelung zurückkehren

Xx xxx Xxxxxxxxxxx xx xxxxxxxx xxx xx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx:

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18. Nachträglich eingebaute Batteriespeicher

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Xxxxxxxxxxxxxxxx xxxx:

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Xxxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx: Xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxxxx xxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx, xxx xxxxxxxxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx. Xxxxxxx xxxxxxxxxxx xxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx. Xxxx xxxx xx xxx xx xxx x xxxxxxxxxx xxxxxxxxx x Xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxx.xxxxxx

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.

Xxxxxxxxxxxxxxxxxxx xxxx:

Xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xXxxxx Xxxxxxxx xxxxx xxxxxxxxxxx, xx xxx xx xxx xxx Xxxxxx xx,xx xxxxxx:xxxxxxxxxxxx

"Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxx xxx Xxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx.xxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx, x x. XX xxx. xxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxx xxxxxxx xx xxxxxx Xxxxxxx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxx, xxxx xx xxxx xxxxx Xxxxxxx xxxxxx xx xxxx xx xx xxx. xxxx xx xxxx xxxxx Xxxxxxx xxxxxx xxxxx xx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxx. Xxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xx xxxxxxxxx xXxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxx xxxxxxx xx xxxxxx Xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx.xxxxxx

Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx, x.x. XX xxx. xxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxx xxxx. xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx XxxxxXxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx."

19. Zeitgleich eingebaute Batteriespeicher

Xxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxxxx, xx xxxx Xxxxxxxxx:

Xxxxxxxxxxxxxxxx xxxx:

Xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxx xxx xx.x.xxxx, X xxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx x xxx xxxxx xxx Xxxxxxxxx x xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, xxxxxx xxxxx xxxxxxxxxx xx x xxxxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxx x xxxxxxxx. Xxxxxxxxxx xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxx x"xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx"x xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx, xxxxx Xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx xx. Xxxx xxxxxxxx xxxx xxx xx. Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx.

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

Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx: Xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxxxx xxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

Xxx Xxxx: Xxx Xxxxxxxx X xxx X xxxxx xxx xxx Xxxx xxxxx Xxxxxxxxxx xx Xxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx xxxx xxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xx Xxxx xxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx, xxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx Xxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx.
Xxx XX xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxxxxxxxxxxx: Xxx Xxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxxx xxxxxxx xxx xxxx xxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx.
Xxxxxxxxxxx xxx Xxxxxxxx: Xxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxx xxxxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. xx Xxxxxxx xxxxxxxx xxxxxx xxx. Xx xxxx xxxxx Xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxx, xxxx xxx. xxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxxx Xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx, Xxxxxxxxxx xxxXxxxx xx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxx Xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxx xxxx xxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxx xx xxxxxxxxx xxx, xxxxxx xxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx. Xx Xxxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxxxx xxxx xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx x xxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxx, xxx xx xxxxxxx Xxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx, xxx xxxxxxxxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx. Xxxxxxx xxxxxxxxxxx xxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx.

XXXXXXXXX: Xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx xx xX xxxxxxx Xxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxx xxxx xxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx xxx x xxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxx x xxxxxxxx xxxxx xxxxxxx.

Xxxxxxxxxxxxxxxxxxx xxxx:

20. Wallbox

Xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxxxx xx xxxx xxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxx, xxxxx xxxxx xx xxxxxxxxxx xx Xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxx xx Xxx. x X. x XXxXx.xxxxxxXxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx, xxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xXxxXxx Xxxxxx, "Xxxxx xx Xxxxxxxxxxxxxxxxxxx"x.

21. Die Krux mit den Steuersätzen in 2020

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxx xxxx xxx xx xxx xx Xxxxxxx xxxxxxxxx. Xxx xxx xxxxx Xxxxx xxx xxx xxxx Xxxxx xxxxxxxxxx, xxxx xxx xxx xxxxxxx Xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxxx xxxxxxx Xxxxxx:

Xxx xxxx xxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx. Xxx xxxxxx: Xxxx xxx xxxxxxxxxxx "Xxxxxx" xxx Xxxxxx xxxx xxxxxxx xxx xxxxx xxxx xxxxxxx xxx xxxx xxxxxx xxx xx Xxxxxxx xxx xxxxxx xxx xx Xxxxxxx xxxxxxxxxx Xxxx xxxxx xx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx
Xx xxxx xxx Xxxxxx, xxx xxx xxxxx Xxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxx xx xxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx
Xxxxxxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx

Xxxxxx xxxxx Xxxxxx. Xxx xxxxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxx "Xxxxx xx Xxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxx XXXX. xx xxxxxxxx. Xxx xxxx xxxxxxxxx, xxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx.

22. Abschaffung der EEG-Umlage

Xxx XXXxXxxxxx xxxx xxx x.x.xxxx xxxxxxxxxxx x xxx xxxxx xxx xxxxxx xxxxxxx xxxx xxx x.x.xxxx x"Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx XXXxXxxxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx"x.

23. AKTUELL: Ertragsteuerbefreiung (ab 2022) und Nullsteuersatz (ab 2023)

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

XXXXXXX: Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx. Xx Xxxxxxxxx:

Xxxxxxxxxx xxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx x xxxxx xxx xxxxxxx xxxx xx xxx x.x.xxxx x xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxxxx xxxxxxxx.xxxxxxXxx xxxxx "XxxxxxxxxxxxXxxxxx" xxxxx xx xxxxx xxxx xx.xxxxxxXxxx xxxx Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx xx xXx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx xx xXx xx XxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxx xXx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxx xxx x.x.xxxxxxxxxxxxxxxxx xxxxxx.
Xxxxxxxxxxxx:xxxxxxXxxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx x.x.xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xx xxxx xx xxxx Xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxx xxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

24. AKTUELL: Fragen-Antworten Katalog zur Neuregelung bei der Umsatzsteuer

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxx: Xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx x. Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xx, xxxx xxxxx xxx xxxx xx xxx Xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx XxxxxxxXxxxxxxxx Xxxxxxx xXXXxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx x.x.xxxx xxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxx xxxx: "Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx xxx XXX xxx xxxxxxxx Xxxxxx xxx:

Xxxxx: Xxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx

Xxxxxxx: Xx xxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xx. Xxxxx xxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx xxxxxxxxxx.

Xxxxx: Xx xxxx xxxx xxx Xxxxxxxxx

Xxxxxxx: Xxx Xxxxxxxxxxxxxx xxxx xx xxx x. Xxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxx xxx, xxxxx xx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx, xxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx.

Xxxxx: Xxxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx

Xxxxxxx: Xxx Xxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx x. Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx.

Xxxxx: Xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx Xxx xxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxx xxxxx xxxxxxxx xxxxx

Xxxxxxx: Xxxxxxxxxxxx xxx xxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx xxxxx. Xxxxx xxxxxx Xxxxx xxxx xxx xx. Xxxxxxxx xxxx, xxxxxx xxxxx Xxxxxxxxxxxx xx. Xxxxxxxxxx xxxxx xxxxxxx xxxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxx xxx. Xxxx xxx xxx Xxxxxxx xxx xxx xxxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

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

Xxxxx: Xxx xxx, xxxx xxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx

Xxxxxxx: Xxxxxxx xxx Xxxxxxxxxxx xxxx xxx x. Xxxxxx xxxx, xxxxxx xxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx.

Xxxxx: Xxx xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxx

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Xxxxx: Xxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

Xxxxxxx: Xxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxxxxxxxXxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxx xxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx.xx.xxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxx xxx Xxxxxxx xxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx, xxx xxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxx xxx xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx, xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xx xxxxxxxxxXxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx.

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Xxxxxxx: Xxxx xxx Xxxxxxxx xx xx xx Xxx. x Xx. x XXxX xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxx xxxxxx. Xxxxxxx xxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxx xxxxxxxxxxx xxx xxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxx.xxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx xx xxx x. Xxxxxx xxxx xxxxxxxx xx xxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx.

25. AKTUELL: Keine Umsatzsteuererklärung mehr für Kleinunternehmer

Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxx xx xx Xxx. x XXxXx.

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