Gesundheitsförderung: Steuerfreibetrag für betriebliche Leistungen

"Xxx xxxx Xxxxxxx" xXxxxx Xxxxxxxxxx

1. Neuer Steuerfreibetrag für Arbeitgeberleistungen

Xxxxxxxxxxxxx xxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxx xxxxxx Xxx xx Xxxxxxxx xxxxx, xxxxx xxxxx xxx Xxxx xx xxxxxx xxx. xxxx Xxxx xx xxxxxx. Xxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxx xx Xxxxxxxx xx xxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx "xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xXxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxxxx xxxxxxxxxx.

Mehrfacher Freibetrag

Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx Xxx xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.

Leistungen von mehr als 600 EUR

Xxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx XXX xx Xxxx xxxxxxxxxxxxxx xxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx

Xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx XXX, xxx xx xxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx "xx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx" xxxxx. Xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx Xxxxx xx.

Auch Barzuschüsse begünstigt

Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx, xxx xxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xx xxx Xxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxxxxx xxx xxx xxxxxxxxxx xxx. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xx XXX xxxx xxxx: xx XXXx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. XXXX: Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxx xxxxxx Xxxxx xx.

Keine Anrechnung auf Sachbezugsfreigrenze

Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxx xxxxxx xxx xx xxxxx Xxxx xxx xx XXX xxxx xxxx: xx XXXx xxx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx xx XXxXx. XXXX xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx.

Xxxxxxxx:
Xxx Xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxx xxx xx XXX xxx Xxxxx, xxxxxxxxx xxxx xxx XXX xx Xxxx. Xxxxx Xxxxxxxxx xxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxx" xxx xxx XXX xxx xxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xxxxxxxxxxx xxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx.

XXXXXXXXX: XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxxxxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx xXX X x x X xxxxxxxxxxxxx :xxxx xxx Xxxx xxxxxx. Xxx xxxxxxx xx xxxx xxxxxxx: Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX

2. Welche Maßnahmen zur Gesundheitsförderung begünstigt sind

Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xx xxxx xx xxx xxx XXX X xxx xxx Xxxxxxx xxx xx.x.xxxxx xxxxxxxx xxxx:

xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xx XXX Xx

• Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxxxx.
• Xxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx.
• Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx: Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, x.X. xxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxxxx.

xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx XXX Xx

• Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx.
• Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxxx Xxxxxxxxx, Xxxxxx: Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxxxxxxx: xxxxxxxxx xx Xxxxxxx, Xxxxxxxxxxxxx xx Xxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxx Xxxxx:

• Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxx Xxxxxxxxx
• Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xXxxxxxx Xxxxxxxxxxx
• Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxx XxxxxxxxxxxxXxxxxxxxxxxxxxxx
• "Xxxxxxxxx" xx Xxxxxxx, "Xxxx Xxxxxxxx" x xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xXxxxxxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxx xxxx xxxxx xxxxxxx

• XxxxxxxxxxxxxXxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxx xxx Xxxxxx.
• Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxx, x. X. xxxx Xxxxxxxx Xxxxxxxx xxxx XxxxxXxxxxxxxxxXxxxxxxxxxxx.
• Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.
• Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx.
• Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx XxxxxxxxXxxxxxxxxxx.
• Xxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxx xxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xx xx Xxxxxx x Xxxx x XXX X xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx XXXxXxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x xxx xx xxx Xxxxxx x XXX X xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx.

Qualifizierung des Anbieters

Xxxx xxx x.x. Xxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx xxxxxx Xxxxx xxx xx xxxxxxx xxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxx xxx Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xx "Xxxxxxxxx Xxxxxxxxxxx" xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxx. Xx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx. xxxxxxxxxxxx xxxx. Xxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx xxx xxxx xx xxx xxx XXX X xxx x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.

3. Gesundheitsförderung im überwiegend betrieblichen Interesse

Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx XXX xxx Xxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxx.

Xx xxxxxx Xxxxx xxxxxxxxxx xxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx" xX xx.x XXxXx.

Xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. "Xxx xxxxxxx Xxxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxx xxxx Xxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx xxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx" xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxXxxxxXx xxxxXx xxx, XXX xxx.

Xxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx:

• Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx. Xxxx Xxxxx xxxxx xxx xxxxxx Xxxxxx xxxxx Xxxxxxx xxxxxxxxxx, xx xxx xx XxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx XXX xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx.
• Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx, Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx. Xx xxxxx xxxx xxxxxxxxxx Xxxxxxx xxx, xxx xx xxxxxxxxxx xxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx XX Xxxxx xxx xx.x.xxxx, xx X xxxxxxxx.
• Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx. XXXxXxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx, xxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx. xxxxx xxx xxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xXX Xxxxx xxx xx.x.xxxx, xx X xxxxxxx.
• Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxXxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.
• Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxx xxxxxxxxx xxx xxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxxx.
• Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx.
• Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxx xxxx Xxxxxxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxx xxx.
• Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, x. X. xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, x. X. xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xX xx.x Xxx. x Xx. x XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxxxxx Xxxxx xx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxx: Xxx xx xxxxx Xxxxxx xxx xxx XXX xxxxxxxxx xxxxxxxx xxx Xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx "xx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx" xxxxx xxx xxxxx xxxxxxxxxx xxx xxxx xx xxxx xxxxx xxx Xxxx xxx. Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxx xxxx, xxxxxxx xxx xxx "xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx" xxxx xxx xxx xxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xx xxxxx Xxxx xxxx xxx xxx XXX xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxx xx xxxx, xxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxx XXxXx.

Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx x.X. xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxxx xxxx xx xxxx xx Xxxxxxxxxx xxx "Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx" xxxxxxx, xxx xxx xxx XXX xx Xxxx xxxxxxxxxx xxxxxxx xxx x Xx. xx XXxXx.

4. Gesundheitsförderung im Interesse von Arbeitgeber und Arbeitnehmer

Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxx xxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx xxx XXX xx Xxxx xxxxxxxx, xxx xxx Xxxxx, xx xxx Xxxxxx xx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxx. Xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxx xx xxxx xxxxxx xxxxx x xxxx xxxxxxx xx x xXX XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx, xxxx xxxx Xxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx xxxx xxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

Xxx Xxxx:Xxx Xxxxxxxxx xxx xxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx x xxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. "Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx."

Xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx:

• Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.
• Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xx Xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Kosten für eine 'Sensibilisierungswoche' steuerfrei?

Xxx xxx xxxx xxxxxxxx Xxxxxxxxx xx xxxxxxxxxxx Xxx Xxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxx xxx. Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx x.xxx XXX. Xxx Xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xx xxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx xxxx, xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx xxxxxxxxxx xxx XXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx xxxxxx XX Xxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx X, xxxxxxxxxx xxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxx. Xxxxxxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Auch Maßnahmen zur Raucherentwöhnung begünstigt?

Xxxxxxx xxxxx xx xxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxx xx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xx xxxxx xxxx Xxxxxx xxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxx. Xx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, x. X. Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx x xxxxxx xxx xxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx Xxxxxx xxxxxxxx, xx xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xXX Xxxxx xxx xx.x.xxxx, x X xxxxxxxx.

5. Gutschein für Fitnesstraining

Xxx xxxxxxxxxx xxx. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xx xxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx: Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

Xx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xx xx XXX xxx XXX xx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx. Xx xxx xxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxx XxxxxxxxXxxxxxx xxx xxx xxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xx XXX, xxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxx Xxxxxx xxx xx XXX xxxxxxxxx.
Xxxxx Xxxxxxxxx xxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx. Xxxx xxxxx xxx xxxxxxxxxx Xxxxxxx xxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxxx xxxx Xxxxx xxx Xxxxxxxxx xxx xx XXX xxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxxx xx XXX x xxx xxxxx xxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX. Xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxx xxxx xxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxxx xxxx: Xxxxxxxx xxxx, xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx xx Xxxx xxxxxxxxx.

6. Gesundheitsmaßnahmen als außergewöhnliche Belastungen

Xxxxx xxx Xxxxx Xxxxxxxxxx xxxxxx Xxxx Xxxxxxxxxx, xxxxxxx xxxxx Xxxxxxxx "xxxxx Xxxxxxx". Xxxxxxx xxxx Xxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxx. "Xx xxx xxx Xxxxx xxx xxx Xxxxx!" Xxx xxxxxx xxxxx xxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx xxxxx xxx Xxxxxxx: Xxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx, xxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx

Xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxx, xxxx Xxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxx, xx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxxxx xxxx xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xx Xxxxxxxx xxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

• Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.
• Xxxxxx Xxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx.
• Xxx Xxxxx xxxx xxxx xxxXxxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxx, x. X. xxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxx. Xxxx xxxxxxx xx xxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxx xxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxx. Xxx xxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xXX Xxxxxxxx xxx x.xx.xxxx, x X xxxxxxxx.

XXXXXXXXX: Xxxxxx xxx Xxxxxxxxx xxxxxxx Xxx xxxx xx Xxxxx Xxxxxxxxxxx xxxxxx: Xxxxxx Xxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxx xx xxx XXX xx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx, xxx xxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxx xxx xxxxxxxxxx xxx. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx.
Xxx xxxx xxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xx XXX xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxx xxxxxxx xxx xx xxxxx xxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx xxx xxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxx xxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxx xx xxxxxxxxx, x.X. xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

7. Unentgeltliche Überlassung von Sportanlagen an Arbeitnehmer

Xxx xxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xx, x.X. Xxxxxxxx, Xxxxxxx, XxxxxXxxxxxx, Xxxxxxx, Xxxxxxxxxxxxx xxxx XxxxxxxXxxxxxx.

Xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxxx xxx xxxxxxxxxxxx xxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxx Xxxx xx. Xxx Xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx, xxxx xx xxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx x xxx xxxxx xxxxxxx xx x Xx. xx XXxX xxx xxx XXX xx Xxxx xxxxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx XX Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xXX Xxxxxxxx xxx x.xx.xxxx, x X xxxxxxx Xx.

• Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx. Xx xxxx xxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxxx, xxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx.
• Xx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxx xxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx xxx Xxxx, xxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx.
• Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. xx Xxxx x Xx. x XXxX, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx.
• Xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xx Xxxxxxxx, xx xx xxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xx Xxxxxxxx, xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx.

8. Zuwendungen zu einer betrieblichen Zusatzkrankenversicherung

Xxxxxxxxxxx xxxxxxxx xxxxx xxxx, xxxx xx xxxx xxxxx, xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xx xxxxxxxxxxx. Xx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xx xx.X. xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, x. X. Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

• Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xx xxxx xxxxx xx xxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx.
• Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxx xxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxx xXxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx, XXX xx.
  Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xx xxxx xxxxxx xx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxxxxxx xxxx, xxxxxx xxxx xxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx x Xxx. x Xxxx x Xx. x XxXXx.
• Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx x Xx. xx XXxXx.
• Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xxx Xxxxx xxxxxxxx xx x Xxx. x Xxxx xx XXxXx.

XXXXXXX: Xxx xxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxx xxx xx XXX xxx Xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxx xxx XXX xxxxxx Xxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

9. Gesetzliche Grundlage

§ 3 Nr. 34 EStG

Xxxxxxxxxx xxxx

x. .....

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

Neuregelungen aufgrund des Präventionsgesetzes vom 17.7.2015
mit Wirkung ab dem 25.7.2015

§ 20 SGB V - Primäre Prävention und Gesundheitsförderung

xxx Xxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxx x xxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxx, xxxxxxxxxxxxx, xxxxxxxxxxxx, xxxxxx, xxxxxx, xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxx x xxxx, xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxx. Xx xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx, xx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxx x Xxxxxx x xxx x xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx x xxx x xxxxx xxxx xxxxxxxxxx xxx xxxx Xxxx x xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxx xxxx xx xxx Xxxxxx x Xxxxxx x xx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx.

xxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx x Xxxx x xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx:

x. Xxxxxxxx xxxxxxxx Xxx x: Xxxxxxxxxxxxxxxxx xxxxxx, Xxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxxxx,

x. Xxxxxxxxxx: Xxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxxxxxxxx xxxxxxxx,

x. Xxxxxxxxxxx xxxxxxxxxx,

x. xxxxxx xxxxxxxxxx: Xxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxx,

x. xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx,

x. xxxxxxxxxx Xxxxxxxxxxxx: xxxxxxxxxx, xxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxx

x. xxxxxx xxxxxx xxxxxx xxx

x. Xxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxx x Xxxxxx x xxxxxxxxx Xxxxx xxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx. Xxxxx xxxx xXXxx. X. xxxxx xxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxx x Xxxxxx x, x xxx x xxxxxxxxx Xxxxx xxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx. Xxxxx xxxx xXXxx. XX xx.xx.xxxx Xxx xxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxx x Xxxxxx x xxx x xxxxxxxxx Xxxxx xxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx. Xxxxxxx xxxx xXXxx. XX xx.xx.xxxx Xxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxx x Xxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.

xxx Xxxxxxxxxx xxxx Xxxxxx x xxxxxx xxxxxxxx xxx

x. Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxx x,

x. Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx xxx

x. Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx.

xxx Xxx xxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x, xxxx xx xx Xxxxxx x Xxxx x xxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxx, xxxx xx xx Xxxxxx x Xxxx x xxxxxxxxxxxx.

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

§ 20a SGB V - Leistungen zur Gesundheitsförderung und Prävention in Lebenswelten

xxx Xxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxxxx x xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx xxxxxxx Xxxxxxx xxxxxxxxxxxx xxx Xxxxxxx, xxx Xxxxxxx, xxx Xxxxxxxxxx, xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxx x xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxx x xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxx.

xxx Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx, xx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx, xx Xxxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxx xx xx Xxxxxx x Xxxx x xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xx Xxxxxx xxx Xxxxxxxx xxxx Xxxx x xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx.

xxx Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxx x, xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx, xxx Xxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxx xx. Xxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxx xxxx Xxxx x xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxx x Xxxx x xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx. Xxx Xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx. xx xx Xxxxxx x xxx x xxx Xxxxxxx Xxxxxx xxxx xxxxxxxxxxxx.

§ 20b SGB V - Betriebliche Gesundheitsförderung

xxx Xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxx. xx xx Xxxxxx x Xxxx x xxxx xxxxxxxxxxxx.

xxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxx x xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx Xxxxxxxx xxxx Xxxxxx x xxxxx xxxxxx Xxxxxxxxxxxxx, xxxxx xxxx Xxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx. xx xx Xxx. x Xxxx x xxx Xxx. x xxx Xxxxxxx Xxxxxx xxx xx xxx xxxxxx xxxxxxxxxxxx.