Freie oder verbilligte Verpflegung und Unterkunft vom Arbeitgeber

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1. Freie oder verbilligte Verpflegung

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a) Mittagsmahlzeiten vom Arbeitgeber

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b) Freie Verpflegung bei Auswärtstätigkeiten

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c) Freie Verpflegung im Einsatz

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d) Freie Verpflegung im Ausland

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2. Freie oder verbilligte Unterkunft

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Besonderheiten bei den Angehörigen der Bundeswehr und der Polizei

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3. Freie oder verbilligte Wohnung

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a) Wenn die Wohnung für dienstliche Zwecke mitbenutzt wird

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b) Wenn der Arbeitgeber Wohnungen auch an Nicht-Arbeitnehmer vermietet

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c) Wenn eine öffentlich geförderte Wohnung überlassen wird

Xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxx xxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxx "Xxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx" xxx x Xx. xx XXxXx.

XXXXXXXXX: Xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, "xxxx xxx Xxxxxxx xx Xxxxxxxxx xxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx" xX x.xx XXxXx. Xx Xxx xxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxxx xxxxx Xxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx xx xxx Xxxxx, xx xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.

Xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxx xxxx xx Xxxxxxxx xxxxx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx XX. XxXxxX xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxx xxx xxx XXX Xxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxx xx X x.xx Xxxxxx x xxx x XXxX xxxx xxxxxxxxxxx Xxxxxxxxx xxx xx x Xx. xx XXxX xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxx xx Xxxxxx xxxxxxxxx Xxxxx, xx X x.xx Xxxxxx x xxx x XXxX xxxx xxxxxxxxxxx Xxxxxxxxx xxx xx x Xx. xx XXxX xxxxxxxxxx, xxx xxx XXX xxxxxxxxxxxx xxxxx xxxxxxxx xxx. xxxxx xxxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.

d) Wenn die Wohnung im Ausland liegt

Xxxxxx Xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx, xxxx xxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxx xxxxxxxxxx xX xx Xxx. x XXxXx.

Xxxxxxxx:

4. Freie oder verbilligte Wohnung bei Geistlichen

Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xx.

Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxx.

5. Freie Beköstigung in Bereichen der Seefahrt und Fischerei

Xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxx Xxxxxx, Xxxxxxx, XxxxxxxxxxxxXxxxxxxxxx, Xxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxx xxxxx Xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xx. X. Xxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xxx Xxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx "Xxxxxxxxxxxx" xxxxxxxxxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxx, xxxx xx xxxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxx xxxxxxxxxxx xxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx, xxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx xxxxxx. Xxxx xxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xx.X. xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxx, xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx, xx xxxx xxx xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxx xxxx.

Xxxx xxx Xxxxxxxxxxx xxx Xxxxx, xx xxxx Xxxxxxxxxxxxx xxx Xxxx xxx xxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xx xxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx, xxx xx Xxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxx, xxx Xxxxxxxxxx xx xxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx.

Xxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx, Xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xx xxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xx xxx xx xxxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxx xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

6. Freie Beköstigung im betrieblichen Interesse des Arbeitgebers

Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xx xxxxxxxxx Xxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxx xxxxxxxxxx:

• Xxx xxxxx XxxxxxxxxXxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx xXX Xxxxxxx xxx xx.xx.xxxx, x X xxxxxx.
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• Xx xxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx, xxx xxx xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx, xxxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx xxx Xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxx xxx xxxx, xxxx xxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxx Xxxxxx xxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx x.x.xxxx, Xxxxx xxx.
• Xx xxxxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxx. Xxxx xxxxx xxx xxxxx xxx xxxxxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xx xxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xXX XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, x X xxxxxx.
• Xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx.
• Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx , xxxx xxx Xxxx xxxxxxx xxx xxxxx Xxxxxxx xxxxxx XX Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx. Xxxxxxxxxxx: Xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxxx xxxx xxxxx xx xxxx Xxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xx xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx "XxxxxXxxxxxxXxxxxx" xxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx xxxxxxx.

Xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

• Xxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxxx xxx xxx Xxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx.
• Xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx x Xxx. x XXxXx. Xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxx Xxx Xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx.

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• Xxx Xxxx: Xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxxxxxx xxxxxxxxx xx Xxxxxxxxxx, xxxxxxxxxxxxx xx xxxxx xxx xxxxxxxx Xxxxx xxx xxxxx Xxxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxx xxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxx XX. Xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxx xxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxx x,xx XXX xxx Xxx xx Xxxxx xxxxxxxx. Xxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx. Xx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xx xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx.
• Xxx Xxxxxxxxx xxxxxxxx xxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxx, xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxxx. Xxx xxx xxx Xxxxxxxx xx Xxxxxxxxxx xxxx xxx Xxxxxx xxx x,xx XXX xxx Xxx xxx Xxxxxxxxxxxx. Xxx Xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx x,xx XXX xxx Xxx xxx Xxxxxxxxxxxx xXxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxx x,xx XXX xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx.
• Xxx Xxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx.
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XXXXXXXXX:xxxxxx Xx Xxxxxxxxxx xxxxx xx xxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxx xx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx xxxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx, xx x Xxx. xx XXxXx xxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxx Xxxxxxxxxx, xxx xxxxxx xxxxxxxx xxx xxxxxxxxx xx xxxxxxx xxx. Xxxx xxxx xxxxxx Xxxxx xxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx: Xx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xXxxxxxxxxx xxx x.xx.xxxx, X xxxxxxxxxXx xxxx.

7. Kostenlose Mahlzeiten vom Arbeitgeber bei Auswärtstätigkeit

Xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx., xxxxxx xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxx, x.X. xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxx, xxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx. Xxxx xxxx

Xxx xxxx xxxx xxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

Xx xxxx xxx xx xxxxx xxxxxx xxxxx: Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxx xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx.

a) Kürzung der Verpflegungspauschbeträge

Xxx xxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx. Xxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx.

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b) Besteuerung der Mahlzeiten

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XXXXXXXXX: Xxx Xxxxxxxxxx xxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxx xxx xxxxxxx. Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxx xxxxxx Xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xx xx xxxxxx xxxxxx Xxxxxxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx "xxx Xxxxxxxxxxx xxxxxxxxxx", xxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx.X. Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxx xxxxxx xxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xx xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxx x.

Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx "X"

Xxxxx xxx Xxxxxxxxxxx x xxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxx x xxx Xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx, xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xx xxxx xx Xxxxxxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxx xxxx xxx xxx Xxxxxxxxxxxxxxx "X" xxx xxx Xxx. x Xx. x XXxXx.

Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx. Xx xxxxxx xxxx xxxxx Xxxxx, xx xxx Xxxxxxxxxx
x xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx,
x xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx,
x xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.
Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx, xxxxx Xxxxx xxxx xxx xx XXX xxxxxxxx xxx xxx xxxxx xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx xxxx.

c) Belohnungsessen

Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xx xxxx xx xxxx "xxxxxxxx Xxxxxxxxxxxx" xxxxxxx. Xx xxxxx xxxxxxxxxx Xxxx xxx Xxxxxxxx xxxxxxx xx xxxx xx xxx "Xxxxxxxxxxxxxxx", xxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx.

• Xxx xxxx xxxx xxxx Xxxxxxxx xxx "Xxxxxxxxxxxxxxx", xxxx xxxxx Xxxxx xxxx xxx xx XXX xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx.
• Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxxxx Xxxxx xx xx XXX xxx "Xxxxxxxxxxxxxxx". Xx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxx xx xxxxxxxxxx xxx, xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxx xxx xx XXXxXxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx, xx, xx, xxx.

d) Arbeitsessen

Xx xxx "Xxxxxxxxxxxx" xxxxxxx xx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, x. X. xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxx, xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxx xxxxx xxxx xxxxxxxxxxx XXX xxxxxxxx. Xxxxxx Xxxxxxx xxxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xX xx.x XXxXx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx, xxx.

e) Geschäftliche Bewirtung

Xxxxxxxx Xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxx xxxx, xxxxxxx xx xxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxxx Xxx xxxx Xxxx xxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx. Xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xX x.x Xxx. x Xx. x XXxXx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx, xx, xxx.

• Xxxxx Xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xXxxxxxxxxxx xxxxx x Xxxxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx.
• Xxxxx Xxx xxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xXxxxxxxxxxx xxxxx x Xxxxxxx xxxx xxxx Xxxxxx xxx x Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxx Xxxxxxxx.
• Xxxxx xxxxxx xxx Xxxxx Xxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx.
• Xxxxxxxx xxxx xxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx xxx Xxxxxxxxxxx Xxxxx Xxxx Xxxxxxxx xxxxxxxxx, xxxxxxx xx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxx Xxxxxxxx xxxxxxxxx xxx x Xx. xx XXxXx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxxx xxx x Xxx. x Xx. x XXxXx.

8. Trockenes Brötchen und Kaffee sind keine Mahlzeit

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxxxx "Xxxxxxxxxxxx" xxx. Xxxxxxxxx Xxxxxxxxx xxxxx xxxx xx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx x.X. xxx xx x Xxx. x Xxxx x Xx. x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

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• Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxx xxxxxxxxxxx. Xxxxx xxx xxxx xxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx. Xx xxxxxx xx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxx xxxx xxx Xxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxx xx xxxxxxx xxxx, xxxx xxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx.

9. Mahlzeiten- und Unterkunftsgestellung im Rahmen der 24-Stunden-Pflege

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

XXXXXXX xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxXxxxxxxxXxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xx xxxxxxxxxx Xxxxxx xxxxx xxx xxxx xxxx xxxxxxxxx xxxx. Xxxxxxx xxx xxx xxxxxxxxxxxxx "Xxxxxxx" xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xXxxXxx. XxxxxxxxxxxxXxxxxxxxxx xxx xx.x.xxxx, XX xxxxX xxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxx xxxx: Xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxx xxxx xxx Xxxxxxxx xx XXX xxxxx xxxxxxxxxxx.