Einnahmen-Überschussrechnung: Grundlagen

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1. Wer zur Einnahmen-Überschussrechnung berechtigt ist

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Voraussetzung für die EÜR: Keine Buchführungspflicht nach HGB

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Was wird bei Ermittlung der Umsatz- und Gewinngrenze alles miterfasst?

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Wenn Sie Umsatz- oder Gewinngrenze überschreiten?

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Wahl der Einnahmen-Überschussrechnung auch nachträglich möglich

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2. Wie die Einnahmen-Überschussrechnung funktioniert

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Welche Aufzeichnungen sind erforderlich?

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Xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx

Xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx xxxx xxx xx xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx x Xxx. x XXxXx. Xxx xxxx

• Xxxxxxxxxxxxxxxx xx xx x,
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• Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx,
• Xxxxxxxxx xxx Xxxxxxxx, xxxxxx Xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxxxx

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• xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxx xxx Xxxxx, Xxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxx, xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.
• xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx x.xxx XXX xxxxx xxxx Xxxxxxxxxxx xx x.x.xxxxx.
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Xxxxxxxxx xxx Xxxxxxxx

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• Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxx.xxx XXX xxx xxx.xxx XXX xxxxxxxxx, xxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.

Gliederung der Einnahmen-Überschussrechnung

3. Die Einkommensteuererklärung

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx Xxxxxxx xxxxxxxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx Xxx

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• xxx Xxxxxxxxxxxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx" xxxxxxx xx xx XXxX,
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Xxx Xxxxxx xxxx Xxxxxxx, xxx Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxxxxxx Xxx xx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx

• xxx Xxxxxxxxxxxxxxxxx xx xxx "Xxxxxx X",
• xxx Xxxxxxxxxxxx xx xxx "Xxxxxx X",
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XXXXXXXXX: Xx xxx xxxxxxx Xxxxxxx xxxx xx xxxxxxxx, xx xxx Xxxxxxx xxx xxxx Xxxxx xxxxxxxxxxxx, xxxxxxxx xxx Xxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxx xxxx Xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx "Xxxxxx XxxX".

Xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxx x xx Xxxxxxxxx xx Xxxxxxxxxxxxx x Xxxx Xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxxx Xxx xxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx xxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxx xxxx xxx Xxxxx xxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx, x. X. xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxxx xxx xxxxxxx xx xx xxxxx Xxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxx xxxxxx xxxxx Xxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, x.x. xx xxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxx xx xxxxxxxx xxx. Xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx, xxxxxxxx xxxx xxxx Xxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxx Xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx.

Xxx "Xxxxxx X" xxx "Xxxxxx X" xxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxx xx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxxxxx.

Xxxxx xxxx Xxxxxx xxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx xxx xxx xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx xxx XxxxxxXxxxxxxXxxxxx xxxxxxxx. Xx xxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxx:

• Xx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx XxxXx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx.
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• Xx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxx! Xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx.

Xxxxxxx Xxxxx: Xxxxxxxxxxxxxxxx xxxxXxxxxxxxxxxxxxx: Xx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

4. Die "Anlage EÜR"

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx Xxx. x xxx xx xx Xxx. xx XXxXXx. Xxx xxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxx "Xxxxxx XxxX" xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xx xxx "Xxxxxx XxxX" xxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx x xxx xxxxx xxxxxxx xxxx xxxxxxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx.

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XXXXXXXXXX: Xxxxxx Xxx Xxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx "Xxxxxx XxxX" xxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx xxx XXx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx "Xxxxxx XxxX" xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxXx xx.

Verzicht auf elektronische Übermittlung nur im Härtefall

Xxxxx xxxx Xxxxxx xxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxx "Xxxxxx XxxX" x xxxxxxxxxxxxx. Xxx xxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxx xx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx: Xxx Xxxxxxxxx xxxx xxx Xxxxxx "xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx" xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxx. x XXx. Xxxx xxxx xxxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxx xxxx xxxxxx xx.

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• Xxx Xxxxxxxxx xxx xxxxx Xxxxxx xx xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxx xxx. Xxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
• Xxxx "xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx, xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxx xxxxxx, xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxx xxx. Xxx Xxxxxx xxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx, xx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxx xx xxxxxxxxxx. Xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx.
• Xxxx "xxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxx xx xxx Xxxx xxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxxx xxx x.X. xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx.
• Xxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxx.

XXXXXXXXX: Xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxx xxxxx "XxxxxxxxxxxXxxxxx xxxx xx xx Xxx. x Xxxx x XXxX x.X.x. xx xxx Xxx. x XX" xxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxxxx Xxxx xxxx Xxxx xxxxxxxx xxxxxx, xxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxx: Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx: Xx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

Pflicht zum Ausfüllen des amtlichen Formulars rechtmäßig

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxx "Xxxxxx XxxX" xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

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5. Einnahmen-Überschussrechnung bei Freiberuflern und Selbstständigen

Xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx:

Xxxxxxx xxx xxxx xxx Xxxxx: Xxx xxx Xxxxxxxxxxxx xxx xxx xxxx xxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx

Xxxxxxxxxxxx xxx, xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xx xx xx Xxx. x XXxX xxxxxxxxxxx xxxx. Xxxxx Xxxxxx xxxxxx xxxx Xxxxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx. Xx xxxx xxxx xxx xx xxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxx xxxxxxx. Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.

xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x XXxXx, xxxxxxxx xxxx

• xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx.

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• Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, XXXxXxxxxxx, Xxxxxxxxxxxxxxxxxxx.
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6. Besonderheiten bezüglich der Umsatzsteuer-Voranmeldung

Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxxxxxx xxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxx. Xxxx xxx Xxxxx Xxxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxx xxxx xxx xxx xx. Xxxxxx xxxx xx xxxxxxx. Xxx Xxxxx xxx, xxxxxxx Xxxx xxxxx Xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xx Xxx. x XXxXx.

• Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxx. xxxx xxx xxxxxx Xxxxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxxx.
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• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xx Xxxxx "xxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx". Xxxx xxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxx xxxx xxx xx.x.xxxx xxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxx.

Xxx xxxx, xxxx xxx xx. Xxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxx xxxx xx Xxxxx xxxx xxx xxxx xxx xxxxxxxxxx xxxxxx xx xxxxxx

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Wichtig: Auch die Fälligkeit muss rund um den Jahreswechsel liegen

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