1. Alte Rechtslage bis 2016
Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxxxxxxxx xxx xxxxxxxx
- Xxxxxx xxx Xxxxxxxx xxxxx
- xxxxxxxx Xxxxxxxxxxxxxxxx.
Xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxx xx xxxxx xxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxx xxx xx xxx Xxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxx, Xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxx. Xxx xxxx xxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxxxxx xxxxxxx xxx xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xx xxxxxxx Xxxxxx xxxxxxxxxx.
Spüle und Kochherd
Xxx xx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxx xxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxx xxxx xxxxx Xxxx, xxxxxx xxxxxx xxxx xxx x xxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx, XXxXx. xxxx XX X. xxxx xxxxxxxxx XX XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.
Xxxxxxxxxxx Xxxxxxxxxx:
- Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxx xxx xxxxxx xxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxx, xxxx Xxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx.
- Xxxxx Xxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxx Xxxxxx xxx Xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx.
- Xxxxxx Xxxxxx xxx Xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxx xxxx xxx xxx XXX xxxxxxxx.
Übrige Küchenelemente
Xxx Xxxxxxxxxxxx xxx x xxx Xxxxxxxx xxx Xxxxxx xxx Xxxx x xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxx xxx XXX xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxx xxx xx xxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx.
Xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxx xxx.
Xxxx xxxx xxxxxxxxxxx xxxxx, xx xx xxxx xx xxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx. Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxx xx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxxxx Xxxxxx xxxx xxxxxxx xxxx xxxx xx xxxxxxx Xxxxxx xxxxxxxxxx.
Xxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx xx Xxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxx xxxx xxx xxxxxxxxx Xxxxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxx xx xx Xxx. x XXX xxx "Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx" xxxxxx xxxxxx xxxxxxxxxxx Xxxxx xx.
Xxxxxxxxxxx Xxxxxxxxxx:
- Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx XXX xxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxx Xxxx xxx xxxx xxx xxx xxx. "Xxxxxxxxx xxxx Xxxxxxxxx" xXxXx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx XXX, xxxxxxx xxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx xxxx "Xxxxxxxxxxxx".
- xxxxxxxxxxx Xxx xxxx Xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx, xxxxxx xxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxxxxx Xxxxx xxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxx.
- Xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxx XXX xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx XXX xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxx xxx xxxx XXX xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx "Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx" xXxxXx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x Xx. x x.X.x. xx x Xxx. x Xxxx x XXxXx.
XXXXXXX: Xxxx xxx Xxxx xxx Xxxxxxxxxxx xxxx: Xx Xxxxxxxx xxx xxx XxxxxxxXxX xxx xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xxxxx Xxxxx xxxxx xxx xxxxx Xxxxxxxxx. Xxx xxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxx xxxx xx Xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x XXxXx.
Xxx Xxxxx xxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxxxx xxxxxxx xxx xxx XXX xxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxxx "xxxxxxxxxxxxxx xxxxxxxxxxxxxx" xxxx xxx x Xxx. x XXxXx.
Xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xx xxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxx xxxxxxx Xxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxx xxx XXX xxx xxxxxxxxxxx, xxxx "xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxx xx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxxxx Xxxxxx xxxx xxxxxxx xxxx xxxx xx xxxxxxx Xxxxxx xxxxxxxxxx xxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx.
x xx Xxxxx xxxx Xxxxxxxxxxxxxxx,
x x Xxxxx xxxx xxx Xxxxxxxxxxxx,
x x Xxxxx xxxx xxx Xxxx,
x x Xxxxx xxxx xxx Xxxxxxxxxxxxx,
x x Xxxxx xxxx xxx Xxxxxxxxxx xXxxxxxxxXxxxxxxxxxxxx.
2. Neue Rechtslage ab 2017
Xx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, xxxxxxxxxxxxxxx xx x.xx.xxxxx.
XXXXXXX: Xxx xxxx Xxxxxxxxxx xxxx xx xxxx xx xxxxx xxxx xxxxxxx Xxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx xx.xx.xxxx xxxx xxx Xxxxxx xxxx xxxx xxx xxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxx xxx xxx x xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx x Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxx xxx. Xxxxxxxxx xx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.
Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xXxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx xx Xxxxxx xxxxxxxxxxxxx, x.x. xxx Xxxxxx xxxxxxx xx Xxxx xxx XxX xxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx: Xxx xxxxxxx xxx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx XXX, x.X. Xxxxxxxxxxxxxx, xx Xxxx xxxxx xxx XXX xxx xxxx: xxx XXXx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxx XxxxxxxXXX xxxxx xx Xxxxx xxxxxxxxxxx, xxxxxx xxx xx Xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.
XXXXXXXXX: Xxxxxxxxx xxxx, xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxx xxxxxx Xxxxx xx. Xxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxx xxx xxxx xxxxx xxxxx xxxxxxxx xxxxxx, xxxx xxxx xxx xxxx xxxx xxxxxx Xxxx xxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxx, "xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xx xxx xxxx xxx xxxxxxxxx Xxxxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx." Xx xxxxxx Xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx x x xxx Xxxx xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxxx.
Xxx xxxx Xxxxxxxxxxxxxxxx xxx XXX xxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx "xxxxxxxx" xxx.
- Xxxxxx xxxxxx xxx XXX, xxxx xxx xx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxx xxxx xxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxx. Xxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx.
- Xxxxx xxxx xxx XXX xxxxx xxx, xxxx Xxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx. Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xx Xxxx xxx XxX xxxxxxxxxx xx xxxxxxxxxxxxxxxx.
Steuerliche Behandlung der Einbauküche
Xxx xxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx x xxxxxxxxxxxxxxx Xxxxxx, Xxxx xxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx x xxxxxxx xx xxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx.
- Xxxx xxxx xxxxxxxxxx Xxxxx xxx xxxxx xxxx xxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx, xxx xx xxxxxxxxxxx, xx xx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx x Xxxx, Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx. x xxxxxxx xxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xx xxxxxxxxxxxxxxxxx Xxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx "Xxxxxxxxxxxx". Xxxxxxxxxxx xxxxxx xxx, xx xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx.
- Xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxx xxxxxx. Xxx "Xxxxxxxxxxxx" xxx xxxxxxxxx xxx Xxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxx, xxx xxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxx, xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxx xxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx, xxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx.
- Xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxx xxx xx xxxxx xxxxxxxxx Xxxxxxxxxx xx xxxx. xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. xxxxxxxxxxx. Xxxxx xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxx, xx xxxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxx xxx. Xxx xxxx xxxxx xxxx xxxx xxxxxx xxxxxxx, xxxxxxx xxxxxx xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx xxxx xx Xxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx. Xxxx xxxxx xxxxxx xxxx xxx Xxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxx xxxx xxxx xxx "xxxxxxxxxxx"x, xxxxxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxx xxx xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx.
- Xxx xxxxxxx xxxx xxxx xxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxx, xxx Xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxx xxxx xxx "xxxxxx xxxxxxxx" xxxx "xx xxxxxxx Xxxxxx xxxxxxxxxxx" Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxx xxxxxxxx "Xxxxxxxx" xxxxx Xxxxxxxxxx xxx xxxxx xx xxxxxxxxxxxxxxx Xxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx "Xxxxxxxxxxxx" xxx.
Xxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxx xxx. Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxx Xxxx xxxxxxxxx, xxx xxxxxxx xxxx xxx Xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxx xxx xxx Xxxx xxxxxxxxx xxx x Xxx. x Xxxx x XXxXx. Xxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxx xxxxxx xxxxxx. Xxxxxxxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
XXXXXXXXX: Xxxxxx xxxxxxxx Xxxxx xxx XXX xxxxxxx, xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.xxxxxx
Grund für die Änderung: Gewandelte Ausstattungspraxis
Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx, xxxxx xxx XXX xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxx xxxx x xxx xxxxxxxxx Xxxxxxxx:
- Xxxxxxxxxxxxxx xxxxxx xxxxx x xxxxxx xxx xxx Xxxxxxxxxxxxx x xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxx xx xxx Xxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx x xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx x xxxxxxxxx xxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxx xxxxxxx Xxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx. Xxxx xxxx Xxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx "xxx Xxxxxx" x x.x. xxx xxxxxxxxxx Xxxxxxxxxxx x xxx xxxxxxxx. Xx xxxxxxx xxxx "xxx Xxxxxx" xxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx, xxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xx xxxx xxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxx xxxxxxx Xxxxxxx xxxxx.
- Xxxx xxx Xxxxxxxx, xxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xxxxxx xxxxxxxx xxxx xxxx xxxxxxxx xxxx xxx. "Xxxxxxxx"x xxxxxxxx xxxxxx xxxxxxx. Xxxxx Xxxxxxxx xxxxxxx xx xxx xxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxx xxxx xxxxxxxx xxxx. xxxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxx x xxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx x xxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxx, xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
3. Einbauküche als Gebäudebestandteil
Xxxx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxx xxx xxxx xxxxx xxxxx xxxxxxxx xxxxxx, xxxx xxxx xxx xxxx xxxx xxxxxx Xxxx xxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxx, "xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xx xxx xxxx xxx xxxxxxxxx Xxxxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx" xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx, XXxXx. xxxx XX X. xxxx.
XXXXXXX: Xxxxxx Xxxxxx xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxxx. Xxxxx Xxxxxxx xxxxxx xxx XXX xxxxxxxxxxxxx xxxxx xxxxxxx.
Xxxxxxxxxxx Xxxxxxxxxx:
- Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxx xxxxxx xxxxxxxxxxxxx, x.x. xx Xxxxxxxxxxx xxx x Xxxxxxx. Xxxx xxxx xxxxxxxxx, xxxx Xxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx.
- Xxxx xxxx xxxxxx xxxx xxxxxxxxxx XXX xxxxxxx, xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxx xxxx xxx xxx XXX xxx xxxx: xxx XXXx xxxxxxxx.
4. Immobilienkauf: Keine Grunderwerbsteuer auf Einbauküche
Xxxx Xxxx xxxxx Xxxxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xx, xxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx, xxxx Xxxxx, Xxxxxxxxxxxx xxxx Xxxxxxx xx Xxxx xxxxx, xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx.
Xxxxx xx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxxx, xxxx xxx Xxxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxx xx xxx Xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx Xxxxxxxx xxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx: Xxx xxxxxx xxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxx.