Immobilieneigentümer: Die Reform der Grundsteuer

Die Grundsteuer basiert bislang auf den so genannten Einheitswerten. Diese Werte stammen aus dem Jahr 1964, soweit sie die alten Bundesländer betreffen, und aus dem Jahr 1935, sofern es um Immobilien in den neuen Bundesländern geht. Die tatsächliche Wertentwicklung des Grundbesitzes wird durch diese alten Werte nicht widergespiegelt und gleichartiger Grundbesitz wird unterschiedlich behandelt. Deshalb hat das Bundesverfassungsgericht die bisherige Berechnungsmethode für verfassungswidrig erklärt. Zugleich forderte das Bundesverfassungsgericht eine gesetzliche Neuregelung zur Grundsteuer bis Ende 2019. Die Neuregelung liegt vor und auf die Immobilieneigentümer kommt nun Arbeit zu: Sie müssen eine Feststellungserklärung zur Ermittlung des Grundsteuerwerts auf den 1. Januar 2022 abgeben.

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1. Die Grundzüge des Grundsteuer-Reformgesetzes

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Bisheriges Verfahren bleibt erhalten

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Feststellungserklärung zur Wertermittlung auf den 1. Januar 2022

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Grundsteuerwertbescheid und Grundsteuermessbescheid

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Grundsteuerbescheid von Stadt oder Gemeinde

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Start der neuen Grundsteuer

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Unterstützung der Länder

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Unterstützung im Internet

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Was bedeutet die Grundsteuerreform finanziell?

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2. Welche Informationen sollten Sie bereithalten?

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3. Das Bundesmodell

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a) Das Verfahren im Allgemeinen

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b) Neue Grundsteuer C

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c) Grundstücksarten

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Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxx xx xx xxxxxxx xxx xx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx.

Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xx xxxx xxx xx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx.

Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx, xx xxx xx xxxxxxx.

Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx, xx xxx xx xxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xx xxxx xxx xx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx.

Xxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx, xxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx.

Xxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxx.

Kommen wir nun zu den verschiedenen Wertermittlungsarten im Bundesmodell:

d) Wertermittlung im Ertragswertverfahren

Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxx Xxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxx xx xxxxxx: Xxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxx xxx xxx. Xxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxxx xx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxx x"xxxxxxxxx"x Xxxxxx. Xxxxxxxxxx xxxx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx.

xxxxxx	Xxxxxxxxxxx Xxxxxxxxx
.x.	Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx
x	Xxxxxxxxxxx Xxxxxxxxxx
x	Xxxxxxxxxxxxxxxx
x	Xxxxxxxxxxxxxxx Xxxxxxxxxx xXxxxxxx xxx Xxxxxxxxxxxxx
x	xxxxxxxxxxx Xxxxxxxxx
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Xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx xx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxx, Xxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxx xxx Xxxxxxxxxx.

Xxxx xxxx xx xxx Xxxxxx xxx xxx Xxxxxx xx:xxxxxxXxxxxxxxxxxxXxxxxxxxxxxx

Xxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxx xxxx xxxxx xxxxxxxx xxxx xxx xx Xxxxxxx xxx Xxxxx, xxx xxx xxx Xxxxx xxx Xxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx xxxxx, xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xxxxx xxx, xxx XxxXx.

Xxx Xxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxx xxxxx Xxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxx xxxx xxx xxx Xxx. x XxxXx.

e) Wertermittlung im Sachwertverfahren

Xx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxxxx xxxxxxx Xxxxxxxxxxxx xx xxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxx xx xxxxxx: Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

xxxxxx	Xxxxxxxxxxxxxxxxxxxxxxxx
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Xxxxxxxxxxxxxxxxxxx	x Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
x Xxxxxxxxxxxxxx	.x. Xxxxxxxxxxxxxxxxxxx xxxx. xx xx
x Xxxxxxxxx xxx	x Xxxxxxxxxxxxxxxx xxx
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Xxxxx xxx xxx xxx xxx x	xxxxxxxxxxxx Xxxxxxxx
xxxxxx	x Xxxxxxxx
xxxxxx	x Xxxxxxxx x Xxxxxxxxxxxxxxx

Xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxx Xxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxxx xxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxx xxx Xxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx.

Xxxx xxxx xx xxx Xxxxxx xxx xxx Xxxxxx xx:xxxxxxXxxxxxxxxxxxXxxxxxxxxxxx

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxx xxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxx xx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxx. x XxxXx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxxx xxx xxxxxxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxx. Xxx XxxxxxxXxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx. Xxx xxxx xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxxx xxx Xxxxxx xx xxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxx. xxxx xxxxxxxxx, xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxx xxxxxx xxxxxxx. Xxx xxxx xxxxxxxxx, xxxx xxx xxxxx Xxxxxx xx Xxxxxxx xxx XXXxXxxxxx xxx, xxxx xxxxxxx xxx XXXxxxxx:xxxxxxx.

f) Wertermittlung für unbebaute Grundstücke

Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

g) Steuermesszahl

Xxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx x,xx Xxxxxxxx.

Xxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx:

Xxxxxxx xx,xx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx. x,xx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx.
Xxxxxxxx xx,xx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx. x,xx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx, xx xxxxx xx xxxx xx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx.

4. Reformmodell in Baden-Württemberg

XxxxxxxxXxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxx xxxxx xxx Xxxxxxx xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx.

Xxx Xxxxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxx: xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxx xxxxx Xxxxx xxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx Xxxxxxxx xxxxx xx xxxx xxx Xxxxxxxxx xxxxx xx.

Xxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx x,xx Xxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx.

XxxxxxxxxxxxxxxXxxxxx:xxxxxxXxxXxx XxxxxxXxxxxxxxxxxxx:
Xxxxxxxxxxxxxxxxxxxxxxxxx X xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxx x. Xxxxxx xxxx xxx XXX xxx Xxxxxxxxxxxx. Xxx xxxx Xxxxxxxx xxx Xxxxxxxx X, xx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx.

Xxxxxxxxxxxxxxx: xxx xx x xxx XXXxxx x xxx.xxx XXX
Xxxxxxxxxxxxxxxx: x,xxxxxxxxxx x xx xxXxxxxxxx xXxxxxxxxxxxxxxx, xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx x x,xx xxx Xxxxxxxxxxxxxx xxx
xxx.xxx XXX x x,xxxxxxxxxxx x xx,xx XXX
Xxxxxxxxxxx: xx,xx XXX x xxx x x xxx,xx XXX

Xx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xx Xxxxxxx xxxxxxxxxx. Xxxxxxxx Xxx xx Xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxxxxxxxxxxxxx: xx xxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxxxxx Xxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx x. Xxxxxx xxxx. Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx. Xxx xxxxxx xxx Xxxxx xx xxx xx xxxxxxxxxxxxxxxXXXXXxXxxxxxxXxxxxxXxxxxxxxxxxx. Xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx XxxxxxXxxxxxxxxxxx.xxxxxxXxxxxxx:xxxxxxXxx xx XXXXXxXX xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxx xxxxxxxx xxxx xxx xxxxxxxx Xxxxxx xx Xxxxxx, xxx xxxx xxxx xx xxx x. Xxxx xxxx xxx Xxxxxxxxxx xxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxx xxxxxxxx. Xxxxxxxxxxxx xxx xxx Xxxxxxxxx, xxxx xxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx, xxx xxx xxxxx xxxxxxxxxxx, xxxxxxxxx xxxxxxxxxxx xxxx xxxx XXX XX XXXxXXX xxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxxxx xxxx, xxxxxxxx xxxxxx xxx.

5. Reformmodell in Bayern

Xxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx:xxxxxx"Xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx Xxxxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx x xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxx xx xx Xxxxxx xxxxx xxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx x xxx xxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx" xXxxxxxxxxxxxxxxx Xx. xxx xxx xx.xx.xxxxx.

Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx "xxxxxxx, xxxxxxxxxxxxxxx xxx xxxxxxxxxxx". Xxxx xxxx x Xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxxxx xx XxxxxxXxxxx xxxxxxxx Xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxx.

Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxx. Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx:

Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx x. Xxxxxxx xxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.
Xxx x.x. xxx xx.xx.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx XxxxxxXxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxx.
Xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xx xxx Xxxxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx.

Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxx Xxxxx.

Xxxx xxx Xxxxxxxxxxx X xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxx xxx Xxxxxx x,xx XXXxxx xxx xxxx Xxxxxxxxxxxxxxxx x,xx XXXxxx. Xxxxx Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxx. Xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xx Xxxxxxx xXxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx. Xxxxxxx xxxx x.x. xxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx.

Xxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xx. Xxx Xxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxx xxxxxxx.

XxxxxxxxxxxxxxxXxxxxx:xxxxxxXxxxxxxxxxxxxxxx Xxxxxxx:

Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx xxx xxxxx Xxxxxxxxxxx xxx xxx xx. Xxx Xxxxxxxx xxx Xxxxxxxx xxxxxx xxx x xxxxxxxxxxx.

xxxxxx	Xxxxx xxx Xxxxx	Xxxxxxxxxxxx
Xxxxxxx	xxx xx	xxx xx
x xxxxxxxxxxxxxxx	x,xx XXXxxx	x,xx XXXxxx
x xxxxxxxxxxxxxxxxxxx	xx XXX	xx XXX
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x	xx XXX	xx XXX
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x Xxxxxxxx xxx Xxxxxxx xxx x	xxxxxx
x xx xxxxxxxx Xxxxxxxxxxx	xxx XXX

Xxx Xxxxxxx "xxxxxxxxxxxxxxxxx": Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx. Xxxxxx xxxxxxxxxxxx: Xxx Xxxxxxxxxxx xxxxxx xxx xxxxxxx. Xx xxxxxxx xxxxxxxxxxxxxx xxxx xxxxx xxxx xxxx Xxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxx.

Xx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxx xxx. xxx Xxxx xxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxx xxx. xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxx xxxxxxx xxxxxx. Xxx xxx Xxxxx xxx Xxxxx xxxxxx, xxxx xxx xxxxxxx Xxxxxxx xxxxxxxxx, xxxxx xxx xxx xxxxxxxxx Xxxx.

Xxx xxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxx xxxxxxxxx xxx xxx xx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxx. Xxxxx xxxxxx xxx x. Xxxx xxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx XxxxxxXxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxx, xxxxxx xxx xx xxxxx Xxxxxxxxxx xxx xx xx xxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx xx xx xxxxxxxx.

Xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxXxxxxxxxxxxxx xxx x.X. Xxxxxx xxx Xxxxxxx.

Xxxxxx:xxxxxxXxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx x Xxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx

Xx xxxxxxxx Xxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxXxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx.

6. Reformmodell in Niedersachsen

Xxxxxxxxxxxxx xxx xxxx xxx x.x.xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxxxxxx xxxx xxxx. Xxx xxxxx xxx xxx Xxxx xxxxxx xxxxxxxxxxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxxxxx Xxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxx XxxxxXxxxxx xXxx xxxx Xxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx. xx xxx xx. xxx Xxxxxxxxxxxxxxxxxx.

Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxx x.x.xxxx. Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxx. Xxx xxxxx Xxxxxxxxx xxxxxxx xx xxxx.
Xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx x xxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx xxx. Xx Xxxxxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxxx Xxx xxxx xxxxxx Xxxxxxxxxx xxxxxxx xxxxxxx. Xxxxx xxxxxxx xxx xxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx. Xxx Xxxx xxxxxxxx xxx Xxxxxxxxxx. Xxxx Xxxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx xxxx x Xxxxx xxxx Xxxxxxxxxx xxxxxxxxx.
Xxx xxx Xxxxxxxx x.x.xxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxxx xxxx xxx xxxxx Xxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx.
Xx xxx x.x.xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxxxx.xxxxxx.xxxxxxxxxXxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxxxx xxxx xxx xxx. Xxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx xxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxx XXXXXX xx xxx Xxxxxxxxx xxxxxxxxxxxx, xxxx xxxxxx Xxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxxxxxxx xxxxxx xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.
Xxx xxx xx.xx.xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxx xxxx xxxxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxx, xxx xxxx xxxx xxxxxx, xxx xxxx Xxxxxxxxxx xxxxxx xxxxxxxxx.

Xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxx xx XxxxXxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxx, xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx:

Xxxxx x x Xxxxxxxxxxxxxxxxxxxxxx: Xxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxx xxx Xxxxx xxx Xxxxxx x xxxxxxxxxxxxxxx x XxxxxXxxxxx, Xxxxxxx xxx Xxxxxxxxx x xxxxxxxxxxxxxxx x XxxxxXxxxxxx.
Xxxxx x x Xxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
Xxxxx x x Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx, xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xXxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxx xxxx

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xxxx xxx xx xxxxx Xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxx Xx.
Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xXxxxxxxxxxx Xx.

xxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxx x,xx XXX xx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxx xxx xxxxxx Xxxxxxxxx.

Xxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx xxxxxx "Xxxxxxxxxxxxxx" xxx. Xxx xxxxx XxxxxxxxxXxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxx xxx XxxxxxXxxxxxx x xxxx xxx Xxxxxxx x xxx Xxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxx XxxxxxxxxXxxxxxx xxxxx xxxxx, xxxx xxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xx xxxxxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx x xxxx, xx xxxx xxx Xxxxxx xx xxxxxxxxxxx xxxx xx xxxxxxxxx Xxxx xxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxxxXxxxxx xx xxxxx xxxxxxxxxxxx "XxxxxxxxxXxxxxXxxxxx" xxxxxxxxxxxxxxxx. Xxx XxxxxXxxxxx xxxxx xxxx, xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxx xxx XxxxxXxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxx xxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx XxxxxXxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx

Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx XxxxxxxXxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx. Xxxxxxx, xxxx xxxxxx Xxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxx, xxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxx, xxxxxxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx. Xx xxxx xxxxxxxxxxx, xxxxxx xxx Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxx xx xxxx xxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxxx xxxxxxx xxxxxx xxx Xxxxxxx xxx xxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxx.

XxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx XxxxxxxxxXxxxxXxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xx. x,x Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxXxxxxxXxxxxxxx. Xxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxx xx xx XxxxxxxxxXxxxxXxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxx. Xxxxxxxxx xxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx. Xxxxxx xxxxxx xxxx xxx Xxxxxx xxxxx xx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxx xxxxxxxxxx. Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx.x. Xxxxx, xxxx xxx xx xxxx Xxxxxxx xxxxxxx Xxxxx xxxxxxxxx xxxxx xxx xxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxx xx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxxxxxxx. Xx xxxx xxxxxxxxxx xxxx xx XxxxxxxxxxxxXxxxxx xxxxxxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxx xxxxxx xxxxxxxxx xxxx. Xxxxxx:xxxxxxXxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxxx.xxxxxxXxxxxxx:xxxxxxXxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx Xxx xx xxxxxxx Xxxx xxx Xxxxx xxx Xxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxx xxxxx Xxxxxxxxx xxx XxxxxxxxXxxxxXxxxxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxx.

7. Reformmodell in Hamburg

Xx Xxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xx.

Xxx xxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xx xx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx.

Xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx. Xxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx, xxx xxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

8. Reformmodell in Hessen

Xxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx XxxxxxxXxxxxxx xxx xxx XxxxxxxxxXxxxxxxXxxxxxxxx: Xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxxx xxxxxxxxxxxx. Xx xxxxxxxx Xxxxxxxxxxx xxx Xxxx xxxx, xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxx. Xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxx xxxxx xxxx xxx Xxxx, xxxx xxx xxx xxx xx xxxxxxxxx, xxxxxxx Xxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx. Xxxxxxxx Xxxxx xxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxx xxxxxx xxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxx.

Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xx Xxxx xxxx xxxxxxxx xxxx. Xxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx. Xxx xxxxxxxx Xxxxx xxx xxxx xxxx XXxXxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx.

Xxx Xxxxxx xx Xxxxxx xxxxx xxxx Xxxxxxxx xxx xXxxxxx:xxxxxxXxxxxxxxxxxxxxxx Xxxxxxx:

Xxxxxxx x:

Xxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx:

Xxxxxxx xxx Xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxx x,xx XXX xxx xx.
Xx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx x,xx XXX xxx xx Xxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx x xxxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxx xxxxxxxx xxxxx x,xx XXX xxx xx Xxxxxxxxxxx x xxxxxx xxx xx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx x,xx XXX xxx xx Xxxxxxxxxxxxxxx.

Xxxxxxx x:

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxxxxxxx. Xx xxxxxx xxxx xxxxxx xxx, xx xxxxxx xxx Xxxx xxx. Xx xxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xx Xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxx xxxx xxxxx xxx Xxxxxxx.

Xxxxxxx x:

Xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx Xxxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxx xxxxxxxx xxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx. Xxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx xx xxx x.x.xxxx xx xxxxxx.

9. Das Ausfüllen in ELSTER

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx x xxx xxxxxxx x xx x. Xxxx xxxx xxx xxxxxxxxxxxxxx Xxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxx xxx XxxxxxxXxxxxxxxxxxxxxx XXXXXX xxxx.xxxxxx.xxx xx xxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxx xxx xxx xx. Xxxxxxx xxxx.

Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxxx xxxx xxxxx xxx xx Xxxxx xxxxxxxxxxx XXXxXxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxx. Xxxxxxxxxx xxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxx Xxxxxxxxxx xxxxx XXXXXX xxxxxxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxx x xxx xxxxxx x xx xxxxxx xxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxxxxxxxx xxxx: Xxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx XXXXXX xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx xx xxx xxxxxxxxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx.

Xxx xxx Xxxxxxxxxx xx XXXXXX xxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx, xxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxx:

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx.xxxxxxxxxxxxxxxxx.xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxx Xxx xxxx xxxxx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx XXXXXXxXxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.xxxxxx

XXXXXXXXX:xxxxxxXxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, Xxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx Xxxxx xx Xxxx xxxx xxxxxxxxxxxxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. "Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx x xxx XxxxxxxXxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxxxxxxx xx Xxxxxxxxx xx XXXXXX. Xxx Xxxx xxx, xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxx xx xxxxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx.

10. Grundsteuererklärung für Privateigentum

Xxx xxxx xxxx xxxxxx xxx xxxx xxx xxx XXXXXXxXxxxxxxxxxxxx xxxxxx. Xxxx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxx: Xxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, Xxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxx xx Xxxx xxxx xxxxx xxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx xxxx xxxx xxx xx xxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx.

"Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx x xxx XxxxxxxXxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxxxxxxx xx Xxxxxxxxx xx XXXXXX. Xxx Xxxx xxx, xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxx xx xxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx.

Wer kann die "Grundsteuererklärung für Privateigentum“ nutzen?

"Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx: Xxxxxx, Xxxxxxxxxxx, Xxxxxx, XxxxxxxxxxxxXxxxxxxxxx, XxxxxxxxxxXxxxxxxxx, XxxxxxxxxxXxxxx, Xxxxxxxx, Xxxxxxx, XxxxxxxxXxxxxx, XxxxxxxxxxXxxxxxxx xxx Xxxxxxxxxx. Xxxx Xxxxxxxxxxxx xx XxxxxxXxxxxxxxxxxx, Xxxxxx, Xxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx xxxx "Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx x xxxx x xxxxx xxxxxxxxx xxxxxx.

"Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxx, xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx: Xxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxx:

Xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx, xx xxx xx xxxxxx xxxxxx
xxx Xxxxxxx xxx xxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxx
xxx xxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx
xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx.

Xx Xxxx xxxx xxxxxxx Xxx xxx xxx Xxxxx xxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xx xxxxxxxxxxxx, xx xxx Xxxxxxx xxxx Xxx xxxxxxx xxxxx.

Xxxxxxxxxx Xxxxxxxxxxxx xxxxxx x xxxx x xxxxx xxxxxxxxx. Xxxx xxxxx Xxxxxx xxx xxx XXXXXXxXxxxxx xx xxxxxx, xxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxx xxxx. Xxx Xxxxxxxx:

Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxx xxxx Xxxxxxxxxx xxxx xxxxxxx xx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxx.
Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxx.
Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxx xx Xxxxxxx.
Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx:

Hauptpflichten bleiben allerdings bestehen

Xxxx xxxx xxx "Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx, xx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx.

XXXXXXX:xxxxxxXxx XxxxxxxXxxxxxx XxxX xxx Xxxxxx xxxxxxxxxx, xxxx xx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxx XXXXXXxXxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx "Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx" xxxxxxx xxxxxxx xXXX, Xxxxxxxxxx xxx xx.x.xxxxx.

11. Wo erhalte ich die erforderlichen Daten?

Xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx XxxxxxXxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx. Xx xxx xx xxxxxx, xxxx Xxx Xxxxxxxxx Xxxxx xxx xxxx xxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxx, Xxx xxxxx xxx xxxx xxxxxx xxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx.

Xxx Xxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxx xxx. xxx Xxxx xxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxx xxx. xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxx xxxxxxx xxxxxx. Xxx xxx Xxxxx xxx Xxxxx xxxxxx, xxxx xxx xxxxxxx Xxxxxxx xxxxxxxxx, xxxxx xxx xxx xxxxxxxxx Xxxx. Xxx xxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxx xxxxxxxxx xxx xxx xx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxx. Xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx, xxx xxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxx Xxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxx, xxxxx xxxx xxx xx x xxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxx, xxx xxxxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxx: Xxx Xxxxxxxxxxxxx xxx Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xx xxx Xxxxx xx xxxxx Xxxxxxx, xxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxx. Xxx Xxx xxxxxxx Xxx xxxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxxx. Xxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxxx xxx Xxxxx xx Xxxxxxxx xxxxxxxxxxxxxx xx xx xxxxxxxxx XXXXXxXxxxxx. Xxxxx Xxx xxxxx Xxxxxx xxxxxxx "Xxxxx" xxx xxx Xxxxx Xxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxx "Xxxxx XxxxxxxxxxXxxxxxxxx" xxx, xxx Xxx xxxxxxxx xx xxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxxx xxxx Xxx xxxxxx xx xxxxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx.xxxxxxxxxxxxxxx.xxxxxx.xxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxx: Xxxxxxxx xxxxx xxxxxxx Xxxxxxxx xxx Xxxxx "Xxxxx" xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx. Xxxxxx Xxx xxxxxx, xxxx Xxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx "xxxxxx", xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx xxxxx xxxxxxxx Xxx, xxxx xx xx xxx Xxxxx xxx x. Xxxxxx xxxx, xxxx xxxxx xxxxxxx xxx xxxx xxxxx xxxxxxx, xxxx.

XXXXXXXXX:xxxxxxXxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx, xxxx "XxxxxxXxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx" xxxx xxx "Xxxxxxxxxxxxxxxxx Xxxxxxx" xxxxxxxxx xxxxxxxxx. Xxxxx Xxx xxx Xxxxxxxxxxxxxx.xxxxxxxxxxxxxxxxx.xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxx "Xxxxxx" xxxx Xxx Xxxxxxxxxx xxx xxx Xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxx, xxx Xxx xx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxxxxxx xxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx XxxxxxxxxxxxXxxxxxxx xxxxx xxx Xxxxxxxx xx, xxx xxxxx Xxx xxxxxxxxx Xxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxx xXxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx.x. Xxxxxxxxx: Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx x XxxxxxxxxxxxXxxxxxxx XxxxxxxxxxXxxxxxxxx

Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx X. xxxxxx.xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx.

12. Kernsanierung

Xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xx xx Xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxxx xx, xxx xxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx, xxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx.

Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxx, xxx Xxxxxxxxxx, xxx Xxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx x.X. xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxx xx xxxxxxxxxx xxxx.

Xxx Xxxxxxx Xxxxxxxxxxxx xxxxxx xx xxxxxxxx xxx: Xxx Xxxxxxxxx, xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xx.X. Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxx xxxx xxxx xxxx Xxxxxxxxxxxxx xxx, xxxx xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx. xXxxxxx:xxxxxxXxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx Xxxxxxxxxxxxx.

13. Erbbaurecht

Xx Xxxxx xxxxx Xxxxxxxxxxxx xxxx Xxx xxxxxxxxxx, xxx Xxxxxxx xxx xxxxx Xxxxxxx xx xxxxx, xxx Xxxxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxx xxxx xx Xxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxx Xxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxx. Xxxxxxxx xxxxxx Xxx xxxxx Xxxxxxxxxx.

Xx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxx xxx, xxxx xxxx xxx Xxxxx xxx Xxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx. Xx xxxx xxx Xxxx xxxxxxxx xxxxxx, xxx xxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxx xxxxx Xxxxxxxx xxxx xxx xxx. xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxx xxx. xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxx xxxxx xxx. xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xXxxxxx: XxxXxx XXX,xxxxxxXxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

14. Gebäude auf fremdem Grund und Boden

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxx "Xxxxxxxx xxx xxxxxxx Xxxxx xxx Xxxxx" xxxx. Xxxxxxxx: Xxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxxxxx Xxxxxx xxxxxxx.

Xxx xxxxx Xxxxxxxx xxx xxxxxxx Xxxxx xxx Xxxxx xxx xxxx xxx Xxxxx xxx Xxxxx xxxxx xxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxx xxx Xxxxx xxx Xxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxxxxxxxxxx. Xxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx.

15. Grundsteuerbefreiungen

Xx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxxx xx Xxxxxxxxxxxxxxx xxxxx. Xxxxxxxx xxx xxxx xx xx x xxx xx x xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xx xx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxx xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xx xx Xxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx.

xxxxxxxxx: Xxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xx XxxxxxxxxxXxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx:

Xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxx xx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx
xxx xxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxx x xxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxx Xxx xxxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xx xxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx. Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxx, xxx xxx xxx Xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx.xxxxxxXxx Xxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxx Xxx xxxx. xXxxxxx: Xxxxxxxxxxxxxxxx XXX x.

Xxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xXxxXxXxx xxxxxxxx xxxx xx Xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx x. xx.x.xxxx x X xxxx.x.xxxxxx Xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxx: xxxx .

16. Zuständiges Finanzamt

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xxxx, xxxx xxxxxx, xxxxxxx Xxxxxxxxx xxxxxxxxxx xxx. Xxxx xxxx: Xxxxxxxxxx xxx xxx Xxxxxxxxx, xx xxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx.

17. Vordrucke

Xxx xxx xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxxxxx. Xx Xxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxx xxxxxx xxxx xx xxxx xxxxx xxxxxxx, xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxx. Xx xxxx xxxxxxxx Xxxxxxxxx:

XXxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx
XXxxX Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx
XXxx Xxxxxx Xxxxxxxxxxx
XXxxX Xxxxxxxxxxxx xxx Xxxxxx Xxxxxxxxxxx
XXxx Xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx
XXxxX Xxxxxx Xxxxxxxxxxx
XXxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

Xxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxx:

Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx
Xxxxxxxxxxxxxxxxx xxx Xxxxxx Xxxxxxxxxxx
Xxxxxxxxxxxxxxxxx xxx Xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx
Xxxxxxxxxxxxxxxxx xxx Xxxxxx Xxxxxxxxxxx
Xxxxxxxxxxxxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

XXXXXXX:xxxxxxXxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxx Xxx xxxx, xxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxx Xxx xxxxx xxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

18. Antrag auf Verzicht zur digitalen Übermittlung

Xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxx xxxxxx:

Xxxx, Xxxxxxxxx

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Xx xxx Xxxxxxxxx

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Xxxx xxxxxxx Xxxxx xxx Xxxxxx,

xxxxxxx xxxxxxxxx xxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxx ......................................... xxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xx xxxxxxx. Xxxxx xxxxxxxxxxx Xxx xxx xx xxxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxx.

Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxx, xxx xxxx xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx.

Xxxxxxxxxxx xxxx Xxxxxxxxx:

Xxx xxx xxxxxxx ........... Xxxxx xxx xxx xxxxxxxx xxxxx xxxxxxxxx XxxxxxxxxXxxxxxxxxx. Xxxxx xxxxxxxx xxx xxxxx xxxxx xxxxx Xxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xx xxxxx xxxx xxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxxx xxx xxxx xxxxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxx.

Xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx, xxxxx xxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx.

Xxxxx xxxxxxxxxxx Xxx xxx Xxxxxxxx.

Xxxxxx Xxxx xx Xxxxxx.

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Xxxxx, Xxxxxxxxxxxx

Xxxxx xxxxxxxx Xxx, xxxx xx xxxx xxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx.

19. Öffentliche Aufforderung der Länder mit Bundesmodell

Xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx, xxx xxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xXXxXxxxxxxxX xxxx X. xxxx. Xxxxxx xxxx xxxxx xxxxxxx:

Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx

Xxxxxx
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xxxxx xxx xxx x. Xxxxxx xxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx x. Xxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx xx. Xxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxx. Xxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxx, xx xxxxxx Xxxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx.

Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xx x. Xxxx xxxx xxx Xxxxxxxx xx Xxxxxx "Xxxx XXXXXX" xxxx.xxxxxx.xxx xxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx Xxxxxx "Xxxx XXXXXX" xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxx xxxx xxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxx xxxxx xxx.xxxxxx.xx xxxxxxxxxxx xxxxxx. Xxxxx xxx xxxxxxxxx xxx xxxx xxx xx xxxx Xxxxxx xxxxxx.

Xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxx:

Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxx xxxx xxxxxxxxxxxx Xxxxxxxx
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Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx x. Xxxxxx xxxx.

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Xxxxxxxxxxxxx xxx Xxxxxx xxxxxx Xxx xx Xxxxxxxx xxxxx xxx.xxxxxxxxxxxxxxxxx.xx. Xxx Xxxxxx xxxx xx xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxx xxxxx xxx.xxxxxxxxxxxxx.xx xxxxxxxxx.

Xxxx xxxx xx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx .

20. Öffentliche Aufforderung in Baden-Württemberg

Xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. XxxxxxXxxxxxxxxxxx xxx xxxx xxxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xXxxXxx XxxxxxXxxxxxxxxxxxx:

Xxx Xxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxx.

Xxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx: Xx xxx x. Xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xXxxxxxxxxxx Xx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xXxxxxxxxxxx Xx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxxx, xxxx xxxxxxxxxx xxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xx xx. Xxxxxxx xxxx.

Übermittlung muss digital erfolgen

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xx xxx x. Xxxx xxxxx xxxxxxx xx Xxxxxx xxxXxxx XXXXXXxxx xxxxxxxxxxxxxx. Xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxx Xxxx xxxxx xxx, xxxx xxxx xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxx x xxx xxxxx XX xxxx xxxxx Xxxxxxxxxxxxxx x xxxx xxx Xxxxxx xxxxx xxxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx xx xxx x. Xxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx. Xxxxxxx xxx xx xxxxxxxx, xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx XXXXXXxXxxxxx xxxxxxxxxxxx.

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xxx. xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx.

Xxxxx xxxxxxxxx xxxxxx xx XxxxxxXxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxx, xxx Xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx. Xxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx.

Land stellt zahlreiche Informationen und Hilfen bereit

Xx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxx. Xx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx XxxxXxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxx xxxx xx xxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxx xx xxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxx xxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxx xxxxxxxxx. Xx xxxxxx Xxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx.

Xx Xxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx.xxxxxxxxxxxxxx.xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xx xxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxxx xx xxxxxxx xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxXXXxxxxxxxxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xx Xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.xxxxxxxxxxxxx.xxxxxxxxxxxxxxxx xxxxxx.

Bundesverfassungsgericht verlangt Reform

Xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxxxxxxxx: Xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx.

21. Öffentliche Aufforderung in Bayern, Hamburg, Hessen, Niedersachsen

Xxxx xxxxxx Xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx:

Bayern:

Xx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xXxxxxxxx: x. Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx x. Xxxx xxxx xxx xxx xx. Xxxxxxx xxxx xxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xx. Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx.xxxxxxXxxxxx xxxx xx Xxxxxxxxx, xxxxxxxxxxxxxxxxXxxxxxxxxx x. xx.xx.xxxx.xxxxxx

Hamburg:

Xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxx xxx xxx x. Xxxxxx xxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx x. Xxxxxx xxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxx, XxxxxxXxxxxXxxx xx, xxxxx Xxxxxxx xxx xxx xx. Xxxxxxx xxxx xx xxxxxxxxxxxx. Xxx xxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx

Hessen:

Xxx Xxxxxxxxxxxxxxxx xxx xxx xxx x. Xxxxxx xxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxx xxx xxx xxx x. Xxxxxx xxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx. Xxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxx, xx xxxxxx Xxxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx. Xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx Xxx xxxxxxxxxxxxxx.xxxxxxxxxxx.xxxxxx.xx. Xxxx xxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx

Niedersachsen:

Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxx xxx xx.x.xxxx xxxxxx xx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx Xx. xxxxxxx xxx xx.xx.xxxx, X. xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxx xxx:

"Xxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx xxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxx xxxxxxxxx Xxxxxx xxxxxx xxxxxxxx xxx.xxx Xxxxxxxxx xxxxxxxx. Xx xxxxx xxx Xxxxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxx. .......xxxxxx Xxxx xxx xxxxxx xxxxxxxxxxxxx XxxxxxxxxxxxXxxxxx xxxx Xxxxxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx. Xxxxxxxxx xxxx xxx XxxxxXxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx XxxxxxxxxxxxXxxxxx xxx xxxxxxxxxxxxxx.xxxxxxxxxxxxxxxxxx.xxxxxxxxxxxxx.xxxxxxxxxx xxxxxx.

Xxxxxxxx xxx xx.xx.xxxx xxx xxx xx.xx.xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx xxx xxxXxxxxx XXXXXX x Xxx XxxxxxxXxxxxxxxx" xxxxx xxx.xxxxxx.xx xxxxxxx xxx xxxxxx xx xxxxxxxxx. Xxx xxxxxxx xxx xxxxxxx Xxxxxxx: xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxxx XxxxxxxxXxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxx xx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx.

Xx Xxxxxxxxx xxxx xxx XxxxxXxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxx, xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxx Xxxx xxxx xxx xx xxxxxxxxx Xxxx xxxxxxx Xxxxxx xxxxxx, xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx xxx XxxxxxxxxxXxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxxxxxxx XxxxxxxxxXxxxxXxxxxx xxxxxxxxxxxxxxx. Xxxxxxxx xxx XxxxxxxxxxxxXxxxxxx xxxxxx xxxx xxx XxxxxXxxxxx xxxx xxxxx xxxxxxxxxxxxxx."

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx

22. Fehler im ELSTER-System - Update Ende August

Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx XXXXXX xxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx XxxxxxxxxxxxXxxxxxxxx:

Xxx "Xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx" xxxx xxx xxx "xxxxx Xxxxxx" xxxxxxxxx. Xxxxx, xxxxx xxx: Xxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxx xxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxx xxxx xxx xxxxx xxxxxx, xxxx xxx "xxxxx Xxxxxx" xxxxxxxx. Xxxx xxxxxxxx xxx xxxxx, xxxxx xx xxx Xxxxxx "xxxxx Xxxxxx" xxxxxxxxxx xxxx.
Xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx "XxxxxxxxxxXxxxxxxxxxxxx" xxxxxxx, xxxxxx xx "xxxxxx xxx Xxxxx xx". Xxxx xx, xxxxx xxxxxx, xxx xxx Xxxxx xxx Xxx Xxxxxxx: Xx xxxx xxx Xxxxx xx xxxxx, xxxxxxxxxx xxxxx xx XXXXXX, xxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx. Xxx xxx Xxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx: Xxxxxxx xxx Xxxxxx xxxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx x xxxx xx Xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxx xxxxxx, xx xxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxxx xxxx. Xxx xxxxxx xxx Xxxxx xx xxx xxxxx xxx Xxxxx xx xxxxxxxx.
Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx xxxxxx, xxxx xx xxxx xxxxx xx Xxxxxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxxxx xxxxxxx.
Xxxx "xxxxx" xxxx xxxx Xxxxxxxxxxxxx. Xxxxx xxxx xx xxxxxxxxx xxxx, xxxx xxx xxxxxx xxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxx Xxxx: Xxx "Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxxxx xxx Xxxx xx Xxxxx xx xxxxxxxxxx. XXXX xxxxxxxxxx: Xxx Xxxxx xx xxxx xx xxxxxx xxxxxxx. Xxx xx xxx xxxxxxx Xxxxx xx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx "Xxxxx Xxxxxxx xXxxxxxxxxxxxxx xx".xxxxxx
Xxx xxxxx xxxx xxxx, xxxxx xxx Xxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxx.
Xxx xxxxx xx XxxxxxxxxxXxxxxxxxx, xxxx xxxx "Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxx" xxxxxxxxx. Xxx xxxxx xxx, xxxx xx xxx Xxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx. Xxxx xx xxxxxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx "xxxx xxx xxxxxxx Xxxxxxxxxx" xxxxxxxxx xxxx, xxxxxx xx xx xxx Xxxxxxxxxx xxxx xxxx "xxxxxxx" Xxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxxx Xxx xx XxXXXX xxxxxxxx, xxxxxxx Xxx xxxxx xxx xxx Xxxx xxxxxx, xxxx xxxxxxxxxxxxx xxxxx Xxxxxx xx xxxxx. Xxx xxxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxx Xxx xxxxxx, xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxx. Xxxx Xxx xxxx xxx Xxxxxxx xxxx xxx xxxx xxxxxxxxx, xxxxxxx Xxx Xxxxx Xxxxxxx xxxxx xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxx xxxxxx Xxxxxxxxx xxx xxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xx xxxxxxxx, xx xxx Xxxxxx xxxxxxxxx xxxxxx. XxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxx xxxxxx, xxxxxx xxxxx xxx. xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xx Xxxxxx xxxxx Xxxxxxx Xxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xx xxx xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxx xxxxx Xxxxxxx xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxx. Xxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxx xx xxxxxxx xxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxx xxxxx xxxxx xx xxxxx xxx xxxxxxxxx Xxxxxxx xx XXXXXX xxxxxxxx.

23. Schlusswort

Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxx xxx xxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxx.

Xx Xxxxxx xxxxxx Xxxxxxxxx xxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxx xxxxxx. Xx Xxxxxx xxxxxxx xxxx xxxxx, xxxxx Xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x.xx.xxxx xX xxxxxxxxxxXXxXx xxxx X X. xxxxx, xx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxx xxxxx xxxxx xx Xxxxxx. Xxx xxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx.

Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx x. Xxxxxx xxxx xxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx. Xx Xxxxxxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxx.

24. Alle Grundsteuerwertbescheide anfechten?

Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxx xxxx xxxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxx. Xx xxxxxx xxxx xxx xxxxxxx Xxxxxxx: Xxxx xxx xxxxxxxxx Xxxxx xxxxxxxx xxxxxxx, xxx xxxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx Xxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx Xxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxx xxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxx Xxxxxx Xxxxxxxx, xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxx xXxxxx xxxxxx: XxxxXxxxxx Xxxxxxxx xxxXxx xxxx Xxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx xxxx xxx Xxxxxx xxx Xxxxx, xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx.

Xxxxx Xxx xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxx: Xxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx

25. AKTUELL: Verlängerung der Abgabefrist in Bayern; Kulanzzeit in Baden-Württemberg

Xxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx x xxxxxxxxxx x xxxxxxxxxx.x.xxxx.xxxxxxXxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxx Xxxxxx, xxxxxxxxxxxxx xxxxxxxxxxx.x.xxxx xXxxxxx:xxxxxxXxxxxxxx Xxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxx xx Xxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xx xXxxxxx:xxxxxxXxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx xxx.

Xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx x.x.xxxx xxxxxx xx xxxxx xxxxxxx: "Xxx xxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxx X xxx xxxxxxx xx Xxxx xxxxxxxx. Xxx xxxxx xxxx xx XxxxxxXxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxx xxxx xx Xxxxxxx xxxxxxx. Xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxx. Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx, xxxx xxx xxxx xxxx xxxxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx. Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxx xxxxxxxx xxxxx, xxxxx xxxxxxxxx Xxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx xxxxx. Xxx Xxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxx xxxxxx, xx xxxx Xxxxx xx Xxxxxxxxxxxx xxxxxxxxx."

Xxx xxxx xxxxxxxx xxxx, xx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxx.

26. AKTUELL: FG Rheinland-Pfalz und BFH haben Zweifel

Xxxxxxxxx xxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx. Xx xxx xxxxx xxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxx. Xxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx.

Xx XxxxxxXxxxxxxxx Xxxxxxxx xxxx xxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxx xxxxxxxxxxxx xxxxxxxx xxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx.
XxxxxxxxxXX XxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx Xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx. Xx xxxxxxx xxxx xxxxxxxxxx "xxx" xx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxx xx xxx Xxxxxxxxxx xxxxxx xxxx xxx xXxxxxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx xxx x X xxxxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxx xxxxx.

Xxxxxx xxxx Xxxx xx Xxxxxxx xxx xxxx xxx xxx Xxxxxxx xx XxxxxxxxxxXxxxx xxxx xx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxx. Xxxxxx xxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx: Xxxxxx, Xxxxxxxxxxx, Xxxxxx, XxxxxxxxxxxxXxxxxxxxxx, XxxxxxxxxxXxxxxxxxx, XxxxxxxxXxxxxx, XxxxxxxxxxXxxxxxxx, Xxxxxxxxxx xxx xxx Xxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxXxxxxxx xxx XX XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxx xxxxx xx "xxxxxxxxxxxxxxxxxxxxxx", xxxxxxx xxx xx "xxxxxxxxxxxxxxxxxxx" Xxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx, xxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxxx xxxxxxx Xxxxxxx xx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx XXX xxxxx xxxx xx xxxxxxx, xx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxxxx xxx xx.x.xxxx, XX X xxxxx xXxXx xxx XX X xxxxx xXxXxx.

Xxxx x: Xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx xx. Xxx Xxxx xxxxx xx Xxxx xxxx xxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx. Xxxxx xxx xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx x xx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx xxx xx xxxxxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXXxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xx xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxx x. Xxxxxx xxxx xxx xx.xxx XXX xxxx.
Xxxx x: Xxx xxxxxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx xx, xxx xx Xxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx x.xxx xx xxxxxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXXxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxx xxx xx Xxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxx xx xxxxxxx Xxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxx x. Xxxxxx xxxx xxx xxx.xxx XXX xxxx..

Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx XX xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxx xxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx xxxxx, xxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx.
Xxxxx xxx xx xxx XX xxx Xxxxxxxxxxxxxx xxx xxxxxxx xx, xxxx Xxxxxxxxxxxxxxxx x xx Xxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx x xxx Xxxxxxxxxxxx xxxxx xxxxxxxx, xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx.

Xxxx xxxx Xxxxxxxxxx xxx XXX xxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx Xxxxxxx xxxxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx, xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx Xxxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxx xxx xxxxxxx Xxxx xxxxxxxxxxxx xxxxxxx. Xxxx xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxx xx xx Xxxxxxx xxxx xxxx xxxxxxxxxxx.

Xx xxxxxx Xxxxxxxxxxxxx xxx xxx XXX xx xxx Xxxxxxxx, xx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx xXxxxxx: XXX, XX xxx xx.x.xxxxx.

27. Landesgesetze Baden-Württemberg und Bayern verfassungskonform?

Xx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx Xxxxxx xxxxxx xxxx xxx Xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxx. XxxxxxxxXxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxx xxxxx xxx Xxxxxxx xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxx: xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx.xxxxxxXxx xxx Xxxxxxxx xxxxx xx xxxx xxx Xxxxxxxxx x xxxxxx xxx xxxx Xxxxxxxxxxxx x xxxxx xx.xxxxxxXxx xxxxxxxxxxx Xxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx x. Xxxxxx xxxx. Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxx xxxxxxxx.

Xxx Xxxxxxxxxxxx xx XxxxxxXxxxxxxxxxxx xxxx xxx xxxxxxx, xxxx xxxx xxx xxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX: XxxxxxxxxXxxxxxxxxxxxx XxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xx.xxxx xxxxxxxxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xXxxxxxx xxx xx.x.xxxx, x X xxxxxxx xxx x X xxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxx:

Xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx. Xx xxx xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxxxxx Xxxx xxxxx. Xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx. Xx Xxxxxxxxxxxx xxxxx xxxx xxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx, xxxx xx xxxxx: Xx xxxxxx xxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxx Xxxxxx, xxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.
Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxx xxx, xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
Xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxx Xxxx, xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxx xxx xxxxxxx Xxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxx xxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxx xxx xx xxxxxxxx xxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx. Xx xxx xxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx.
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28. Aufkommensneutrale Grundsteuerhebesätze in Sachsen

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29. Nachweis eines niedrigeren Werts ab sofort zulässig

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