Steuerbegünstigte Leistungen: Gehaltsumwandlung mit Steuervorteil

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1. Steuerbegünstigte Leistungen mit Zusätzlichkeitserfordernis

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Sozialversicherung

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2. Wann ist die Zusätzlichkeitsvoraussetzung erfüllt?

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Aktuelle Rechtslage seit dem 1.1.2020

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Die frühere Auffassung

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Dann die große Wende des Bundesfinanzhofs

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Die Reaktion des Gesetzgebers

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Hin und Her der Finanzverwaltung

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3. Umwandlung von freiwilligem Weihnachtsgeld in Fahrtkostenzuschüsse

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4. Gehaltsumwandlung zugunsten von Sachbezügen

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Verschärfungen für Gutscheine, Gutscheinkarten und Geldkarten

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Xx xxx x.x.xxxx xxxx xxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx: Xxxxx xxxxx xxx Xxxxxxxxx xxx xx XXX xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xx x Xxx. x Xx. xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxx x xxxxxxxxxxx xxxxxxxxxxxx x xxx xxxx Xxxxxxxxxx xxxx Xxxxxx, xxx xxxxxxxxxxx, Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxx xxxx xxx xxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx XxxxxxxxxXxxxxxx, Xxxxx xxx XxxxxxxXxxxxxxx, XxxxxXxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xXxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx XxxxxXxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxx

• Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxx
• xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx X. xxx Xxxxxx, xxxx Xxxxx, xxx Xxxxxx xxx Xxx xxx Xxxxxxxx xx.X. xxxxxx Xxxxxxxxxx, xx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxx xxx xx Xxxx xxxxxxxxx xxxx xxxx: xx XXXx
• XxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxx

Gehaltsumwandlung im Grundsatz aber weiter möglich

Xxxx xxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx, xx xxxxxx xx xxxx xx Xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxx. Xxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx XXX xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx xxxxx Xxxx xxxxxx Xxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxx xxx Xxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx XXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxxx. Xxxx xxxx xxxx x.X. xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxx, xxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx x.X. xxxx xxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx.

5. Gehaltsumwandlung zugunsten eines Firmenwagens

Xx xxxxxx Xxxxxxx xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx. Xxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxxxxx. Xxx Xxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx "Xxxxxxxxxxx" xxxxxxxxxxx, xxx xxxxxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxx xxxx xxxxxxxxxx xx xxx xx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx xx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xXxxxxxxxxx. Xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx Xxxx xxx xxx XXX xxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxx xxx xxx Xxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX. Xxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX. Xxx Xxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx x xx.
Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx: x x xxx xx.xxx XXX x xxx XXX
xxxx. x xx x x,xx x xxx xx.xxx XXX x xx,xx XXX, xxxxxxxxx xxxx xxx,xx XXX.

Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx "Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx" xxxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xx.xx.xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxx xXxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xx xxxxxxxxx xxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxx xxx xxx Xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx Xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X xx X xxxx Xx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx x.xxx XXX. Xxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxxx xXxxxxxxxxxx xxx xxxxxxxx Xxxxxxx. Xx xxxxxx Xxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx XXX xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx.

6. Gehaltsumwandlung zugunsten von Reisekostenvergütungen

Xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxx Xxxxx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx: Xxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx "Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxx. Xxx xxxxxxxxxx xxx xxxxx Xxxx Xxxxx Xxxxxxx xxx xxxxxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxx. Xxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxx. Xxxxxx Xxxxxx xxx xxx XXX xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx.x.xxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx.x.xxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xx xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, X xx XX xxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx Xxxx Xxxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxx Xxx xxx Xxxxxx xxxx Xxxxxxxxxx xx Xxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

7. Gehaltsumwandlung zugunsten einer betrieblichen Altersvorsorge

Xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxx xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxx Xxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx Xxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx, xx xxxxxxx, xx Xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x Xxx. x Xx. x Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

8. Gehaltsumwandlung zugunsten von Restaurantschecks

Xxxxx Xxx xxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxx xxxxxxx, xxxxxxx xxxx xxxxx Xxx xxxxxx xxxxxxxxxxxx xxxxxxx, xxxxxx Xxx xxxxxx: Xxxxxxxx xxx xxx "xxxxxxxxx Xxxx" xxx Xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxx xxxxx. Xx xxx xxx Xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx xx xxxxxx, xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx.

Xxxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx Xxx xxxx Xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxxxxx Xxx xxxxx xxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xX x.x Xxx. x Xx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxx xxx. xxx XxxxxxXxxxxx xxxxxxxxxx xxxx xxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx x xxx. xxxxxxxxxx xx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx x xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxx xx xxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx:

• Xxx xxxxxxxxx Xxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxx x Xxx. x Xx. x XxXXx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxx xxxxxxx, xxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xx xx XxxxxxXxxxxxx, xx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxxxx xxx Xxxxxxxxx xx xxxxxxxx xX x.x Xxx. x Xx. xx XXxXx:

• Xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.
• Xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xx xxx Xxxxx, xxxx xxxxxxxx xxx Xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx, xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:
Xxx xxxxx xx Xxxx xxxx xxx XxxxxxxXxxxxxxxxxxx xxx x xxx XXX xxx xxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxx, xxxx xx Xxxxx xxxxxxxxx xx Xxxxxxxxxxxx xx Xxxx xxx xxxxxxx x,xx XXX xxxxxxxx. Xxxxxx xxxxxxxxxx Xxx xxx Xxxxxx xx Xxxxx xxx xxx,xx XXX xxxxxxxxx.

XXXXXXX: Xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxx xxx x,xx XXX xxxxxx, xxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx

9. Rechtsprechung des Bundessozialgerichts

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx, xxx xxxxx xxxxx xxxxxxxxxx XxxxxXxxxxx xxxxxx xxx xxx xxxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx X xxxxx Xx. Xxx Xxxxxx xxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xx XXX xxxxx xxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxx XXX xxxxxx xxxx xxx:

• Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxxxx. Xxx xxxxx xxxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxx, xxxx xxx xxx xxxxx xxxxxxxxxx XxxxxXxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx XXX xx Xxxxx xxxxx xxxxx xxxxx xxx Xxxxxxxxx.

XXXXXXXXX: Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxx xxxxx xxx xx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxxx xxxxx xxxx xxx xxxx: xx XXXx, xxxxxx xxx x.x. Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx.

Xx Xxxxxx xxx x.x. XXXxXxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx: xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx XxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxxxxxxx Xxx xx xxx xxxxxxx xx xxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx, xx xxxxxxx xx xxxx x xxxxxxxxx x xxxxx xx Xxxxxxxxxxx, xxxxxxx xx xxxxxxxx Xxxxxxxxxx x.X. xxx xx xx Xx. x XXxX. Xxxxx xxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxx xxx xxx XXX xx Xxxx xxxxxxxx x xx xxx Xxxxxxx!

Xxx xx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxx "Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx" xx xxxx xxx xxx Xxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xx xxxxxxxxx Xxxxxxxxx xxx: Xxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxx XXX xxxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxx xxx XxxxXxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxxx Xxxxx xxxxxxxx xxxxx. Xxxxxxxx xxx xx xxx xxxx Xxxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxx xx xxxxxxxxxx xxxx. Xxx xxx xxx xxx xxxxx xxxx xxxxxxxx xxxxxxxxxxx.

Xx Xxxxx xxxx xxx xxx XX Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxx xxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx x.xx.xxxx, x X xxxxxxx Xx. Xxx Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xx xxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx xx xxxxxxxxx, xxxx xxxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxx xxx xxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxx xxx XX XxxxxxxxxxXxxxx xxx xx.xx.xxxx xx X xxxxxxxx. XXXXXXX xxx xxx XXX xxx Xxxxxx xxx XX Xxxxxxxx xxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxx Xxxxxxxxxxxx xx xxxxxx xxxxxxxx Xxx xxxxxxxx, xx xxxxxxx xx xxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx x.x. Xxxx xxx xx xxxxxxxxx XxxxxxxxxxxXxxxxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxxxxx xxxxx xx Xxxxxxxxxxx, xxxxxxx xx xxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxx xxx,xx XXX xxx Xxxx xxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx x xxxx xxxxxxxxxx x xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxx, xxxxxxx xxxxx xxx xxxx, xxxx xxxx xxx XxxxxxxxxxXxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxx. Xxxx xx xxx Xxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx "Xxxxxxxxxxxxxxx" xxxxx xxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx X xxxxx Xx:

• Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxx, xxx xxx xxxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.
• Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xx Xxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxx, xxxxxxx xx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx "xxxx Xxxxxxxxxxxxxx" xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxx xx xxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx.

10. Spesen als Teil des beitragspflichtigen Arbeitslohns

Xxxxxxxxxxxx, xxx xxxxxxxxx xxxxxx xxxx, xxxxxxx xx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx XXX, xxx xxxxxx, xxx xx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxx xx xxxxxx, xxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx, xxx Xxxxxx xxx xxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxx xxxxx "xx xxx" xxxxxxx, xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxxxxx xx Xxxxxxxx, xx xxxxx xx xxx xxxxx Xxxx xxxxxxx, xxxx xxxxxxxx xx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, X xx XX xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx, xxxx xxxxxx xx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxx. Xx xxxxxx Xxxxxx xxxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxx xx Xxxxx xxx xx XXX xxxxxxxxx, xxx xx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxx, xxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxx Xxxxxxx xxxxxxxxx. Xxx xxxxx xxxxxxx xx xxxxx Xxxxxxxxxx xx xxx xxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxx xxxxx, xxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxx. Xxx Xxxxxxx xxx XXX xxxxxxxx xxx xx.
• Xxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx: Xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxx. "Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx.

XXXXXXXXX:xxxxxx Xx xxx xxxxxx xx xxx Xxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxx "Xxx xxxxxxxxxx xxx, xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx", xxxxxxxx xxxxx xxxx Xxxxxxxxx.

11. Mitarbeiter-PC-Programme: Aktuelle Verlautbarung zur Beitragspflicht 

Xxxx xxxxx Xxxxxxxxxxxx xxx XX, Xxxxxxxx, Xxxxxx xxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx, xx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxx xxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx Xxxxxxxx, xxx Xxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx. Xx xxxx xxx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX x xxxx xxxxx xxxx xx xxxxxxxx XxxxxxxxxxxxXXxXxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx:

• Xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxx xxx XXx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx.
• Xx xxxx xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx XXx, Xxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx.
• Xxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xxxxxxx xx Xxxxxx.
• Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxx xxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxx xxxxx Xxxxxxx, xxx xxxx xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxx, xxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx.
• Xxxx xxx Xxxxxxxxxxx xxxxxxxxx "xxxxxx Xxxxxx" xxxxx Xxxxxx xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxx, xx xxx "Xxxxxxxx" xx Xxxxx xxx Xxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxx.

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