Elektromobilität: Wie Elektrofahrzeuge gefördert werden

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1. Steuervergünstigung für Elektrofahrzeuge

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2. Nutzungswert nach der Pauschalmethode

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a) Grundsätzliche Regelung für Elektrofahrzeuge und Hybridelektrofahrzeuge

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b) Vergünstigung für reine Elektrofahrzeuge bis 2030

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c) Stufenweiser Abbau der Begünstigungen für Hybridelektrofahrzeuge

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d) Nachteilsausgleich in Altfällen und bei Kfz, die die Anforderungen nicht erfüllen

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3. Nutzungswert nach der Fahrtenbuchmethode

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Nachteilsausgleich in Altfällen und bei Kfz, die die Anforderungen nicht erfüllen

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4. Kostendeckelung bei Anwendung der Pauschalmethode

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5. Umsatzsteuer bei Elektrofahrzeugen

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6. Kfz-Steuervergünstigung für Elektrofahrzeuge

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7. Steuervergünstigungen für Ladestationen und Ladestrom

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Xxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx Xxxxxxxx xxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx.
• Xxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxx xxxxx Xxxxxxxxxxxx: Xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xx xxx "xxxxxxxx Xxxxxxxxx" xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx x Xx. xx XXxXx.

a) Steuerbefreiung für die Nutzung von Ladevorrichtungen

Xxxxxxxxxxx xxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxx xxxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx x xxx "Xxxxxxxxxxxx" x xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx.X. XxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxx

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• Xxxxxxxxxxx xxx xxx Xxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxx Xxxxxxx xxxx xx xxxxx xxx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx, xxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx.

• Xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xx xxxx xx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx.
• Xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx.
• Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xXxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxx.

XXXXXXXXX: Xxx xxx Xxxxxxx "Xxxxxxxxxxxxxxx" xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxx, xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx, XXxXxxxxxxxxx xxxxxxx xxx xx.x.xxxx, X. xx.

Xxxxxxx Xxxxxxx: Xxxxx "xxxxxxxx Xxxxxxx" xxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx.X. xxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxx xx Xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx x Xx. xx XXxX xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx.

Aufladen von Elektrofahrrädern

Xx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx

• Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xXxXxxxxxxxx: Xxxx xxx xxx Xxxx, xxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx, x.x. xx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

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

Auslagenersatz beim elektrischen Aufladen eines Firmenwagens

Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx, xxxx xx xxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xXxxxxxx xxxx Xxxxxxxxxxxx. Xxxxxxx xx xxxx xx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxx x xxxxx xxx "Xxxxxxxxxxxx" x xxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx. Xxxxxx xxx x xxXxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxx xxx xxx x Xxxxxxx xxxxxxxxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxx xxxx.

Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xx Xxxxx xxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

XXXXXXX xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxxxxxxxxxx.x.xxxx,xxxxxxXXxXx xxxx X X. xxxx:

• Xxxxxxxxx: Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxxxxxxx xx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx x Xx. xx XXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx.
• Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx: Xxxx xx xxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxx.
• Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx
  Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxx. Xxxxxxx xxxx xxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx xxxx xxxxx.

Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx xxxxxxx Xxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx XxxxXxxxxx.

xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxx xxxx xxx xxxx Xxx xxx xxxx xxx xxxx Xxxxxxx xxx. Xxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx.

XXXXXXX: Xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxxxxxxxx. Xx Xxxxxxxx xxxxxx xx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxx, xx xx xxxx xx xxxxxxx Xxxxxxxxx xxxx xx xxxx Xxxxxxxx xXxxxxxxxxxxxxxx xxxxxxx, xx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx.

XXXX: Xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx.

b) Steuervergünstigung für Übereignung von Ladevorrichtungen

Xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxxxxx xxxxxxxxxx Xxxxxxx xxxx xx xxxx xxxxxxxx xxx xx x Xxxxxxxxxx x xxxx. Xxxx xxx xxx. Xxxxxxxxxxxxx x xxxxxxxxx. Xxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxx xx.X. xxxx xxx Xxxxxxx xxx xxx Xxxxxxx, xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx.

• Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx xx xxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx.

Xxxxxxxxxxxxxx xx Xxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

8. Geldwerter Vorteil bei Überlassung von Elektro-Fahrrädern

Xxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxxx XxxxxxxxXxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx.

Xxxx xxx xxxxxxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xx xxxx Xxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxx xxxx, xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx

• Xxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxx, x.X. Xxxxxxx, xxx
• XxxxxxxxXxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx, x.X. xxxxxxxx XxXxxxxxx xxx XxXxxxx.

Xxxx xxx x.x.xxxx xxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx: Xxxxxx xxx xxxxxxxxxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxx Xxxx xxx xxx. Xxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XxXXx. Xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.

XxxxxxxxxxxxxxxxxxxXxxxx xxxxxx Xxx xx xxx Xxxxxxx: xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx.

9. Kaufprämie für Elektrofahrzeuge

Xxxx Xxxxxxxxx, xxx xxxx xxx x.xx.xxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxxx xx xx.x.xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx. Xx xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx. Xxxx XxxxxxxxXxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxxx.

• Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxx, xx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxxx.
• Xx xxx x. Xxxxxxxxx xxxx xxxx xxx XxXxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx.
• Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxx xxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxx XxX xXxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxx Xxxxxxxxxxx.
• Xx xxx x. Xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xx.xxx XXX: x.xxx XXX. Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxxx xxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxx xxx x.x.xxxx xxxxxxxx.
• Xxxx xxx XXXXxXxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx.
• Xxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxx xxx Xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xx.xxx xx xxxxxx.

Xxx xxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxx: Xxxx Xxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx XxXxxxxXxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x,x Xxxxxxxxxx Xxxx xxxxxxxxxxx. Xxxx xxxx xxxx xxxxxxx x,x Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxx xxx xxxx x,x Xxxxxxxxxx Xxxx. Xxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: XxXxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxx xxxxxxxxx Xxxxxxxx xxx xxx XXXxXxxxxxx. Xxxx xxxxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxx xxxx XXXxXxxxxxxxxxx xx Xxxxxxx xxxx xxxxxxx, xx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx, Xxxx Xxxxxxxxxx xx xxxxxxxxxxxx.

10. Privilegien im Straßenverkehr für Elektrofahrzeuge

Xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxx" xxx x.x.xxxx x"Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx"x xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxx xx xx xxxxxxxxx Xxxxx xxxxx Xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxx XxxX x xxxxxx, xxxx xx xxxxxxxx xxx,

• xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxx xx xxxxxxxxxxx,
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• Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx x.X. xxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxxx xxxx xxx Xxxxxx xxxx, xxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxxx xxxx

• xxxxx XxxxxxxxxXxxxxxxxxxxxxxxx,
• xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx,
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Xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxx XxxxxXx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxx.

Xx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx Xx xxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx X xxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxx, Xxxxxxx,x xxx Xxxxxxxxxxxx xXXXx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx Xxxxxx xxxx xx xx.x.xxxx xx Xxxxx xxx xxxx xxx xxx xx.xx.xxxx.

Xxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxx" xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxx, xxx xxx Xxxxxxx xxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxx xxxx Xxxxxx xxx xxxxxx, xxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxx.

Xxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxx, xxxx xxxx xx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxxx xxx xxXXX xxxxx xxxxxxxxx xxxx. Xxx xxxxxxxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxx Xxxxxxxxxxx

Xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xx xxxxxxx, xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

Xx Xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx XxxxXxxxxxxxxxx. Xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xx xxx xxxx xxxxxxxxxx XxxxXxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxxx. Xx xxx xxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx.

XXXXXXX: Xx xxx xxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx. Xx xxxxxxxx xxxx xxxx xxxxx xxxx xxxxxxxxxxx xxxxxxx.

11. E-Scooter, Elektro-Tretroller und Segway

Xx Xxx xxxx xxx xxx "XxxxxxxxXxxxxxxxxxxxxxxxxXxxxxxxxxx" xxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxx XxXxxxxxxx xxx. XxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx. Xxx xxxxxxx xxxx xxx Xxxxx, xx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxx: Xx, xxxxxxx xxx. Xxxxxxxxxxx Xxxxxxxxxx, XxXxxxxxx xxx xxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x XxXX. Xxxx xxx xxxxxx xxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx xxx XxxxxxxxXxx.

Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx XxXxxxxxx xxxxxxx, Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxx. Xx xxx xxxx xx xxx Xxxxxx xxxxxxxxxxxxx xxx xxxxxxxx xxx, xxxxxxx xxxx xxxx xxxxxxxx xxxx.

Xxxxxxx Xxxxx: xxxxxxxxxxxx xxx xXxxxxxxxx Xxxxxxxxxxx: Xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx.

12. Neue Sonderabschreibung für Elektronutzfahrzeuge

Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxxxxx xx xxxxx Xxxxx xxx Xxxxxxxxxx. Xx xxxx xx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx.

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Xxx xxxxxx xxxXxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx.

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• Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
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Xxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxx

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xxx Xxxxxxxxx xxx Xxxxxx Xx: Xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx xx Xxxxxx.

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