Page 33 - 75JSF

PP

%1./4.#,2)3 %23 $40.4 JMBEP @INGOJ=OMKP HFFDOC /%3 /4+(/.+%/3 (4 &42 79MOFOLP HIJP GOLPOMDONON >HJKP &33P <IDONGFMBEON
AOMNPOMNOP 0B8=4LKJONKC MBEKP INOL=4ENKP @FOM@ON <IDONGPHIBEPMNPGONPOMDOC INGP 'MNGOLNP MJKP GOLP <IC
1IBEP MNP GOLP 2OLOMNJC =MB8FINDP MAP <IDONG>I-C J?FFKONP HIBEP =OMKOLO NONP 7ONM?LONAHNNJBEH>C DONG>I-@HFFPOMNP=OJONKFMC
>0ELINDP JOK6KOP JMBEP MAC @HFF@OLOMBEPOMN:P MNJ@OC J9?LKFMBEOP INGP DOJOFFMDO KONP 6IPOKH@FMOLON;P #MO BEOLP /OJKHNGKOMFP MAP 2OLC
AOLPAOELPGMOP*L8ONNKNMJ J?NGOLOP @OMP GONP 4FKOLON 18KM5MK4KON:P GMOP JOMKP <HEC GLOMP 2OLOMNOP EH@ONP GMO OMN:POMNOPON?LAP=MBEKMDO
GILBE:PGHJJPNILPGILBEPOMC <HELD4NDON;P 1IBEP INJOL LONP MAP HEAONP INJOLOL DFOMBEOP.MOFJOK6INDP PJMNG (OLHIJ>?LGOLINDPCPMNJ@OC
NONPDIKONP HBE=IBEJPOMC 2OLOMNP=ILGOP=MOPHFFOPHNC OL>?FDLOMBEONP <IDONGHLC JMBEPOMNMDP MNP MELONP *NKC J?NGOLOP HIBEP MNP J?6MHFOL
NOP JBEFHD8L4>KMDOP +; GOLONP 2OLOMNOP MAP JKC @OMKP HNDO@?KONP =OLGON: JBEOMGINDONP INGP =?FFON (MNJMBEK;P
)HNNJBEH>KP HIJP GONPOMC 8LOMJP EMOL5?NP @OKL?>>ON; =MO 6;/; OMNOP FHND>LMJKMDOP OL>?FDC
DONONP OMEONP DOJKOFFK !APGONP<IDONGFMBEONPGOL P <IDONG>LOM6OMKON:P 1IJC LOMBEOP .IJHAAONHL@OMK; '%&!$" &'% !$"
=OLGONP8HNN;P#MOJPJ?FFKO 2OLOMNOP =OMKOLEMNP 79MOFC >F0DOPINGP%ILNMOLKOMFNHEC !"'$ ! &&
JMBEPHIBEP@HFG:P0@OLP5MOC A DFMBE8OMKONP6IP@MOKON: AONPMNP,LHN8LOMBE:P JKOLC >IJJ@HFFC IDONG J9?LKC
FOP <HELOP EMN=OD:P 9?JMKM5 DL0NGOKOP AHNP OP NHBE LOMBE:P <ID?JFH=MONP ING >LOINGOCJOFMDONJKHGK;GO
>0LP GMOP ,I-@HFFH@KOMFIND /OGHL>P AMKP DIKOAP *L>?FD 79HNMONP J?=MOP =OMKOLO
HIJ=ML8ON; 6OMKFMBEP @ODLON6KOP 79MOFC HKKLH8KM5OP .MOFOP MNP 5MOFON
#OLP <IDONG>I-@HFFP MA DOAOMNJBEH>KONPAMKP2OLC %OMFONP INJOLOJP $HNGOJ;
2OLOMNP NHEAPOMNOP JOEL OMNONP HIJP GOLP N4EOLON P/OJIBEP5?NP$4NGOLJ9MOC
OL>LOIFMBEOP INGP HI>JKLOC !ADO@INDPMNPGONP4FKOLON FONP INGP /INGOJFMDHJ9MOC
@ONGOP *NK=MB8FIND;P /MJ <HELD4NDON;P AMKP 79?LKC FON;
EOIKOP 8?NNKONP 4ELFMBE 5OLOMNMDINDP 7OFMDONC P .OFKFHDOL:P LMFFH@ONGO:
DIKOP FHK6MOLINDONPOLC JKHGK:P 72P .OFFEHIJON: OMENHBEKJ>OMOLN;P #,/C
LOMBEKP J?=MOP )OMJKOLC %!7P ,L?JBEEHIJON: )?@MF:P %LHMNMNDJBHA9J;
JBEH>KON:P ?8HFCP ING 79?LK5OLOMNMDINDP (HMNC P 1IJLMBEKOLP 5?NP (HFFONC
%ILNMOLJMODOP DO>OMOLK JKHGKP INGP %!7P 'FOMNC 8LOMJAOMJKOLJBEH>KONPING
=OLGON;P (OL5?L6IEO@ON OF6EOMA ; 'LOMJAOMJKOLJBEH>KJONGC %$ !#" '&%"'$
JOMP MNJ@OJ?NGOLOP GMO *MNOP @OJ?NGOLOP 1IJC J9MOFON; ( '#'%$'( ( !"'$ (
'LOMJAOMJKOLJBEH>KP GOL 6OMBENINDPOLEMOFKPGMOP<IC 7OMKP 3P<HELONPJMNGPINJOC
1C<IDONGP MNP GOLP 7HMJ?N DONG>I-@HFFH@KOMFINDPGOL LOP AOELK4DMDOP 4ELFMBEON OAOMNJHAP HIJ@MFGON
+ 3; 79?LK>LOINGOP MAP <HEL <IDONGKILNMOLOPAMKP@MJP6I OAOMNJHAP> LGOLN P OC #% ( &&'#
*LJKAHFJP8?NNKOPMAP<HEL &33+P>0LPMELOP2OLGMONJKO +33P KOMFNOEAONGON AOMNJHAP AOEL P O LLOMC !"'$ &'% '#(
+ & P O MNOP *C<IDONGC INGP $OMJKINDONP MAP <IC )HNNJBEH>KON:P KOMF=OMJO BEON
AHNNJBEH>KP DODL0NGOK DONG>I-@HFF;P #OLP (OJJMC AMKPMNKOLNHKM?NHFOLP/OKOMC #OLP GOL6OMKMDOP 79?LKC
=OLGON;P ,0N>P INGP AOEL JBEOP ,I-@HFF5OL@HNG FMDIND:POMNP =OJONKFMBEOL >LOINGOC<IDONGHIJC
<IDONGAHNNJBEH>KON 5OLFMOEP AMKP GOAP 7O99C /OJKHNGKOMFP INJOLOJ JBEIJJP =MLGP HIBEP >0LP GMO
NHEAONP MNP GONP >?FDONC (OL@OLDOLC LOMJ""P OMNO 79?LKHNDO@?KOJP INGP =OC .I8IN>KP @O=OMJON:P GHJJ
GONP <HELONP HNP GONP )OMC NMBEKP HFFK4DFMBEOP 1IJC DONP GOLP EOL5?LLHDONGON GHJP *NDHDOAONKP >0LP GMO
JKOLJBEH>KJJ9MOFONP KOMF; 6OMBENINDP AMKP >?FDONGOL LDHNMJHKM?NPINGP IHFMK4K <IDONGPGHJP(OL6JK0B8PGOL
*MNP=OMKOLOLP1I>JBE=IND !L8INGO P 23 -4 3 4' =OMKP INGP @LOMKP JOELP @OC 2OLOMNJHL@OMKP JOMNP ING
>?FDKOP MAP <HELP + ; , ./402 3-*//3-*/3 , ' FMO@K; @FOM@ONP AIJJ;P .IJHAC
!APGONP 0NDJKONP,I-@HFC (*++/"04+3 ,2)43 42/!&42 )MKP L0NGINDPOMNOJP <IC AON>HJJONGP8HNNP>OJKDOC
FOLNPMAP2OLOMNPOMNOP79MOFC (4/%2-41/3 *2/"10!&. 3 02 DONG> LGOL5OLOMNJP =ILGO JKOFFKP=OLGON:PGHJJPOJPGOL
A DFMBE8OMKP 6IP JBEH>>ON: -413 (41#4,),2) 3 -*// 5?NP &3+3P @MJP &3+ P GMO <IDONG>I-@HFFH@KOMFIND
=ILGOPOMNOP,C<IDONGPMNJ -*/3 , (*++/"04+3 4023 )4' .IJHAAONHL@OMKP MAP <IC EOL5?LLHDONGP DOFINDON
$O@ONPDOLI>ON;P#ILBEPMNC 40)24.4/3 0..4+3#,13 1#04' DONG@OLOMBEP AMKP GOL MJK:P 8?NKMNIMOLFMBEP <IC
KONJM5OP HBE=IBEJ=OLC &,2)3 -413 ,2)423 42' 79?LK5OLOMNMDINDP 7OFMC DONGHL@OMKP AMKP @OJ?NGOC
@INDPINGPDIKOP<IDONGHLC /!&423 #,13 41/ 2+0!& 40. DONJKHGKPMNKONJM5MOLK;P!NC LOAP 7KOFFON=OLKP INGPOMC $%'&( & ' %&&
@OMKP 8?NNKOP 'MNGOLNP H@ ,2-3 #,13 0. 41*2. %1' KOLP GOAP HAONP <,2 NOAP E?EONP IHFMKHKM5ON !"'$ &'% '#
GOAP ;P$O@ONJ HELP79H- .,2)3 -*1/.4++. 3 ,2.41' &3+3P 7OFMDONJKHGK""P =HC 1NJ9LIBEP 6IP FOMJKON;P )MK
INGP,LOIGOPHAP,I-@HFFPMN /. .#.3 ,2-3 1-0).3 -04 LONP %""PINGP /$1!""POMC
INJOLONP7BENI99OLCPING $4""' 41(41)41'$.0 .,2) NMDOP<HELOPOL>?FDLOMBEPOMN
/HA@MNMAHNNJBEH>KON -043 414024 3 -043 023 (4' 2OLOMN;
5OLAMKKOFKP =OLGON;P 1FFO /%2-414 3 * 43 -42 .IAP <,2P (HMN@ILDC7OFMC
1FKOLJ8FHJJONP=ILGONPMA $!& +41 , (*++3 1-412 DONJKHGK P JBEF?JJP AHN
$HI>OP GOLP *NK=MB8FIND 0.3 -04/413 1 ,2-4 JMBEP H@P GOLP 7HMJ?N
AMKPOMNOLP?GOLPAOELOLON #40!&2423 013-4/&*+(3-04 &3+ + P AMKP OLAHNMH
)HNNJBEH>KONP @OJOK6K $"%1. 14,2-43 $4+0)42' 'FOMNC'L?K6ON@ILDP ING
=OLGON;P .OMK=OMJOP EHKKO /.*-.3 1340243(4/%2-41/ 79?LK5OLOMNMDINDP (HMNC
AHNP @MJP 6IP + P )HNNC (4 41 42/ 41.43 ,' JKHGKP 6IJHAAON;P .IL
JBEH>KONPAMKP&33P IDONGC )42-*1(40.3 *,/ 3 04 .OMKP NOEAONP & P )HNNC
FMBEONP 'MB8OLN; $4""' 41(41)413 $.0 .,2) JBEH>KONP HAP 79MOF@OC
.=MJBEON6OMKFMBE:P 1N>HND -*2 .3 *++423 0 3 41402 KLMO@PKOMFP P@OKLOIKP5?NP
GOLP 3OLP <HELO:P JKOFFKO -043 /0!&3 , 3 -043 ,)42- %LHMNOLN /OKLOIOLN;P #MO Wilzbach - tri.con GmbH
2OLHNK=?LKFMBEONP JMNG
' '# '#"'# #'%
5?NP GMOJOLP *NK=MB8FIND Steuerberatungsgesellschaft
0@OLC6OIDK:P IAP MNP HFFON
1FKOLJ8FHJJONP <INM?LONC Aschaffenburger Str. 2
AHNNJBEH>KONP 6IP INKOLC
EHFKONP INGPOMNOP 6OMKC 63500 Seligenstadt
DOA4-O:P FOMJKINDJ?LMONC Tel: 06074 - 88 72 45
KMOLKOP INGP HIBEP @LOMKONC
J9?LKFMBEOP <IDONGHL@OMK Fax: 06074 - 88 72 66
HN6I@MOKON;P O@ONP GOL
/0NGOFINDP 5?NP 'L4>KON info@steuerberatung-wilzbach.de
MAP1IJ@MFGINDJCPINGP$OMC http://www.steuerberatung-wilzbach.de
JKINDJ@OLOMBEPMJKPOMNP=OMC
KOLOLP =MBEKMDOLP LING: