{"id":2646,"date":"2025-11-14T14:09:38","date_gmt":"2025-11-14T13:09:38","guid":{"rendered":"https:\/\/sks-stb.de\/%d0%bc%d1%83%d0%bd%d1%96%d1%86%d0%b8%d0%bf%d0%b0%d0%bb%d1%8c%d0%bd%d0%b5-%d0%bf%d1%80%d0%b0%d0%b2%d0%be\/"},"modified":"2026-05-29T13:28:24","modified_gmt":"2026-05-29T11:28:24","slug":"%d0%bc%d1%83%d0%bd%d1%96%d1%86%d0%b8%d0%bf%d0%b0%d0%bb%d1%8c%d0%bd%d0%b5-%d0%bf%d1%80%d0%b0%d0%b2%d0%be","status":"publish","type":"page","link":"https:\/\/sks-stb.de\/uk\/%d0%bf%d0%be%d1%81%d0%bb%d1%83%d0%b3%d0%b8\/%d0%bc%d1%83%d0%bd%d1%96%d1%86%d0%b8%d0%bf%d0%b0%d0%bb%d1%8c%d0%bd%d0%b5-%d0%bf%d1%80%d0%b0%d0%b2%d0%be\/","title":{"rendered":"\u041c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u0435 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u043f\u0440\u0430\u0432\u043e"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2646\" class=\"elementor elementor-2646 elementor-177\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c485941 e-flex e-con-boxed e-con e-parent\" data-id=\"c485941\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7926400 elementor-widget elementor-widget-heading\" data-id=\"7926400\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u041c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u0435 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u043f\u0440\u0430\u0432\u043e<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-721d69f e-flex e-con-boxed e-con e-parent\" data-id=\"721d69f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fc81c52 elementor-widget elementor-widget-heading\" data-id=\"fc81c52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0411\u0435\u0437\u043f\u0435\u043a\u0430 \u0432&nbsp;\u0443\u0441\u0456\u0445 \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u0438\u0445 \u043f\u0438\u0442\u0430\u043d\u043d\u044f\u0445 - \u0437\u0430\u0432\u0434\u044f\u043a\u0438 \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u043e\u043c\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u043c\u0443 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0443\u0432\u0430\u043d\u043d\u044e!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d1acb36 e-con-full e-flex e-con e-parent\" data-id=\"d1acb36\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4eb9112 e-grid e-con-full e-con e-child\" data-id=\"4eb9112\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0247473 elementor-widget elementor-widget-image\" data-id=\"0247473\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/ZSC_9806_als_Bild_f_r_Kommunales_Steuerrecht_1-1024x683.jpeg\" class=\"attachment-large size-large wp-image-2642\" alt=\"\" srcset=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/ZSC_9806_als_Bild_f_r_Kommunales_Steuerrecht_1-1024x683.jpeg 1024w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/ZSC_9806_als_Bild_f_r_Kommunales_Steuerrecht_1-300x200.jpeg 300w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/ZSC_9806_als_Bild_f_r_Kommunales_Steuerrecht_1-768x512.jpeg 768w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/ZSC_9806_als_Bild_f_r_Kommunales_Steuerrecht_1-1536x1024.jpeg 1536w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/ZSC_9806_als_Bild_f_r_Kommunales_Steuerrecht_1-2048x1365.jpeg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a4d982 e-con-full e-flex e-con e-child\" data-id=\"5a4d982\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d3003a elementor-widget elementor-widget-heading\" data-id=\"8d3003a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0457 \u044e\u0440\u0438\u0434\u0438\u0447\u043d\u0438\u0445 \u043e\u0441\u0456\u0431 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3276e2 elementor-widget elementor-widget-text-editor\" data-id=\"c3276e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u043e \u0440\u043e\u0437\u0434\u0456\u043b\u0443 \u043f\u0440\u043e \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 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\u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0439 \u0437 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e, \u043f\u0440\u043e\u043c\u0438\u0441\u043b\u043e\u0432\u043e\u0433\u043e \u0442\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u043d\u0430 \u043e\u0431\u043e\u0440\u043e\u0442 \u0434\u043b\u044f \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u044e\u0440\u0438\u0434\u0438\u0447\u043d\u0438\u0445 \u043e\u0441\u0456\u0431 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430 (BgA) &#8211; \u043d\u0430\u0448\u0430 \u043f\u043e\u0432\u0441\u044f\u043a\u0434\u0435\u043d\u043d\u0430 \u0440\u043e\u0431\u043e\u0442\u0430.   <\/p><p>\u041d\u0430\u0448\u0456 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\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442<\/p><p>\u0421\u043f\u0456\u043a\u0435\u0440 <span style=\"text-decoration: underline;\"><strong><a tabindex=\"0\" href=\"https:\/\/www.sksd-dd.de\/\" target=\"_blank\" rel=\"noopener\">www.sksd-dd.de<\/a><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d69cc4d e-flex e-con-boxed e-con e-parent\" data-id=\"d69cc4d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5adcbff elementor-widget elementor-widget-heading\" data-id=\"5adcbff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0412\u0456\u0434\u0433\u0443\u043a\u0438 \u043d\u0430\u0448\u0438\u0445 \u043a\u043b\u0456\u0454\u043d\u0442\u0456\u0432<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3f609b elementor-widget elementor-widget-text-editor\" data-id=\"e3f609b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u041c\u0438 \u0434\u0443\u0436\u0435 \u0441\u0435\u0440\u0439\u043e\u0437\u043d\u043e \u0441\u0442\u0430\u0432\u0438\u043c\u043e\u0441\u044f \u0434\u043e \u0441\u0432\u043e\u0433\u043e \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u0443 \u0434\u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u043a\u043e\u043d\u0444\u0456\u0434\u0435\u043d\u0446\u0456\u0439\u043d\u043e\u0441\u0442\u0456 \u044f\u043a \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u0438 \u0456, \u043e\u0442\u0436\u0435, \u044f\u043a \u0434\u043e\u0432\u0456\u0440\u0435\u043d\u0456 \u043e\u0441\u043e\u0431\u0438. \u041e\u0434\u043d\u0430\u043a \u043e\u043a\u0440\u0435\u043c\u0456 \u043a\u043b\u0456\u0454\u043d\u0442\u0438 SKS \u043f\u043e\u0433\u043e\u0434\u0438\u043b\u0438\u0441\u044f \u043d\u0430\u043f\u0438\u0441\u0430\u0442\u0438 \u043d\u0430\u043c \u043a\u043e\u0440\u043e\u0442\u043a\u0443 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0456\u044e \u0456 \u0434\u0430\u043b\u0438 \u0437\u0433\u043e\u0434\u0443 \u043d\u0430 \u0457\u0457 \u043f\u0443\u0431\u043b\u0456\u043a\u0430\u0446\u0456\u044e.<br> <br> <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ccce08 e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"1ccce08\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3185b8 elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"d3185b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide 1&quot;,&quot;_id&quot;:&quot;ca8d310&quot;},{&quot;slide_title&quot;:&quot;Slide 1&quot;,&quot;_id&quot;:&quot;940f117&quot;},{&quot;slide_title&quot;:&quot;Slide 1&quot;,&quot;_id&quot;:&quot;7709b1b&quot;},{&quot;slide_title&quot;:&quot;Slide 1&quot;,&quot;_id&quot;:&quot;d7e9b2d&quot;}],&quot;slides_to_show&quot;:&quot;1&quot;,&quot;slides_to_show_tablet&quot;:&quot;1&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Karussell\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e9f5ac9 e-flex e-con-boxed e-con e-child\" data-id=\"e9f5ac9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4f6ee62 e-con-full e-flex e-con e-child\" data-id=\"4f6ee62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aef5441 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"aef5441\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"140\" height=\"162\" src=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/140px-Auerbach_coat_of_arms.png\" class=\"attachment-large size-large wp-image-2494\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0dbd1bd elementor-widget elementor-widget-heading\" data-id=\"0dbd1bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0410\u0434\u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0430\u0446\u0456\u044f \u043c\u0456\u0441\u0442\u0430 \u0410\u0443\u0435\u0440\u0431\u0430\u0445\/\u0424\u043e\u0433\u0442\u043b\u0430\u043d\u0434<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aefd221 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"aefd221\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0417 SKS Steuerberatung \u043c\u0438 \u0441\u043f\u0456\u0432\u043f\u0440\u0430\u0446\u044e\u0454\u043c\u043e \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u043a\u0456\u043b\u044c\u043a\u043e\u0445 \u0440\u043e\u043a\u0456\u0432 \u0456 \u0437\u0432\u0435\u0440\u0442\u0430\u0454\u043c\u043e\u0441\u044f \u0434\u043e \u043d\u0438\u0445 \u0434\u043b\u044f \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u0439 \u0443&nbsp;\u0440\u0456\u0437\u043d\u0438\u0445 \u0441\u0444\u0435\u0440\u0430\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430. \u0420\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438 \u043d\u0430\u0448\u043e\u0433\u043e \u0441\u043f\u0456\u0432\u0440\u043e\u0431\u0456\u0442\u043d\u0438\u0446\u0442\u0432\u0430 \u0432\u0432\u0430\u0436\u0430\u0454\u043c\u043e \u0434\u0443\u0436\u0435 \u0443\u0441\u043f\u0456\u0448\u043d\u0438\u043c\u0438. \u041f\u0456\u0434 \u0447\u0430\u0441 \u043d\u0430\u0448\u043e\u0457 \u0441\u043f\u0456\u043b\u044c\u043d\u043e\u0457 \u0440\u043e\u0431\u043e\u0442\u0438 \u043c\u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0443\u0432\u0430\u043b\u0438\u0441\u044f \u0437 SKS \u0449\u043e\u0434\u043e \u0432\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u043d\u0430 \u0434\u043e\u0434\u0430\u043d\u0443 \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u0443&nbsp;\u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u0456\u0442\u0435\u0442\u0456, \u043f\u0435\u0440\u0435\u0433\u043b\u044f\u0434\u0443 \u0443\u043c\u043e\u0432 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0456\u0432, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u0441\u043a\u043b\u0430\u0434\u0430\u043d\u043d\u044f \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456. \u041c\u0438 \u0446\u0456\u043d\u0443\u0454\u043c\u043e SKS Steuerberatung \u0437\u0430 \u0448\u0432\u0438\u0434\u043a\u0456\u0441\u0442\u044c \u0442\u0430 \u0447\u0456\u0442\u043a\u0456\u0441\u0442\u044c \u0443&nbsp;\u0440\u043e\u0431\u043e\u0442\u0456, \u0430&nbsp;\u0442\u0430\u043a\u043e\u0436 \u0432\u0438\u0441\u043e\u043a\u0438\u0439 \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0439\u043d\u0438\u0439 \u0440\u0456\u0432\u0435\u043d\u044c. \u041a\u0440\u0456\u043c \u0442\u043e\u0433\u043e, SKS Steuerberatung \u0431\u0435\u0440\u0435 \u043d\u0430 \u0441\u0435\u0431\u0435 \u0432\u0437\u0430\u0454\u043c\u043e\u0434\u0456\u044e \u0437 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438 \u0443&nbsp;\u0432\u0441\u0456\u0445 \u043f\u0438\u0442\u0430\u043d\u043d\u044f\u0445 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f, \u0437\u0432\u0456\u043b\u044c\u043d\u044f\u044e\u0447\u0438 \u043d\u0430\u0441 \u0432\u0456\u0434 \u0446\u044c\u043e\u0433\u043e \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u0443. \u041c\u0438 \u043d\u0430\u0434\u0437\u0432\u0438\u0447\u0430\u0439\u043d\u043e \u0440\u0430\u0434\u0456 \u043c\u0430\u0442\u0438 SKS \u044f\u043a \u043d\u0430\u0434\u0456\u0439\u043d\u043e\u0433\u043e \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0430 \u043d\u0430 \u043d\u0430\u0448\u043e\u043c\u0443 \u0431\u043e\u0446\u0456.    <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0a4bbb5 e-con-full e-flex e-con e-child\" data-id=\"0a4bbb5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f95c73 elementor-widget elementor-widget-heading\" data-id=\"3f95c73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u041a\u0440\u0456\u0441\u0442\u0456\u043d\u0430 \u0424\u0456\u0442\u0446<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a33a07 elementor-widget elementor-widget-heading\" data-id=\"0a33a07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u041a\u0435\u0440\u0456\u0432\u043d\u0438\u043a \u0432\u0456\u0434\u0434\u0456\u043b\u0443 \u0423\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u0430\u043c\u0438 \u0442\u0430 \u041a\u043e\u043d\u0442\u0440\u043e\u043b\u0456\u043d\u0433<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9572654 e-flex e-con-boxed e-con e-child\" data-id=\"9572654\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-fa8cf6c e-con-full e-flex e-con e-child\" data-id=\"fa8cf6c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0a274cc elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"0a274cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"140\" height=\"144\" src=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/140px-Elstra_Wappen.png\" class=\"attachment-large size-large wp-image-2495\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-878a6ae elementor-widget elementor-widget-heading\" data-id=\"878a6ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041c\u0456\u0441\u044c\u043a\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043c\u0456\u0441\u0442\u0430 \u0415\u043b\u044c\u0441\u0442\u0440\u0430<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-774cc9d elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"774cc9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u041c\u0456\u0441\u044c\u043a\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043c\u0456\u0441\u0442\u0430 \u0415\u043b\u044c\u0441\u0442\u0440\u0430 \u0441\u043f\u0456\u0432\u043f\u0440\u0430\u0446\u044e\u0454 \u0437 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0454\u044e SKS Steuerberatung Sonkin, Seifert und Partner mbB \u0437 2019 \u0440\u043e\u043a\u0443 \u0434\u043b\u044f \u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u0449\u043e\u0440\u0456\u0447\u043d\u043e\u0433\u043e \u0437\u0432\u0456\u0442\u0443. \u041d\u0430\u0448 \u043f\u043e\u0433\u043b\u044f\u0434 \u043d\u0430 SKS \u044f\u043a \u043d\u0430 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0430 \u0443&nbsp;\u0446\u0456\u0439 \u0433\u0430\u043b\u0443\u0437\u0456 \u043f\u0456\u0434\u043a\u0440\u0456\u043f\u043b\u044e\u0454\u0442\u044c\u0441\u044f \u0440\u043e\u043a\u0430\u043c\u0438 \u0441\u043f\u0456\u043b\u044c\u043d\u043e\u0457 \u0440\u043e\u0431\u043e\u0442\u0438. \u0417 \u0432\u0432\u0435\u0434\u0435\u043d\u043d\u044f\u043c \u0437\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0437\u0430 \u043c\u0435\u0442\u043e\u0434\u043e\u043c \u043f\u043e\u0434\u0432\u0456\u0439\u043d\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u043f\u043e\u0432&#8217;\u044f\u0437\u0430\u043d\u0438\u043c\u0438 \u0437 \u0446\u0438\u043c \u0442\u0440\u0443\u0434\u043d\u043e\u0449\u0430\u043c\u0438 \u0443&nbsp;\u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u0446\u0456 \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456, \u0430&nbsp;\u0442\u0430\u043a\u043e\u0436 \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u043e\u044e \u0437\u043c\u0456\u043d\u043e\u044e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u043e\u0457 \u0431\u0430\u0437\u0438, SKS \u0441\u0442\u0430\u043b\u0430 \u0434\u043b\u044f \u043d\u0430\u0441 \u043d\u0435\u0432\u0456\u0434&#8217;\u0454\u043c\u043d\u0438\u043c \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u043e\u043c \u0443&nbsp;\u0440\u043e\u0437\u0432&#8217;\u044f\u0437\u0430\u043d\u043d\u0456 \u0446\u0438\u0445 \u0437\u0430\u0432\u0434\u0430\u043d\u044c. \u041f\u0456\u0434\u0442\u0440\u0438\u043c\u043a\u0430 SKS \u0441\u0442\u0430\u043b\u0430 \u0434\u043b\u044f \u043c\u0456\u0441\u0442\u0430 \u0415\u043b\u044c\u0441\u0442\u0440\u0430 \u0433\u0430\u0440\u0430\u043d\u0442\u043e\u043c \u0443\u0441\u043f\u0456\u0445\u0443, \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e \u0443&nbsp;\u0432\u0438\u0440\u0456\u0448\u0435\u043d\u043d\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u043f\u0438\u0442\u0430\u043d\u044c \u0437 \u0440\u0456\u0437\u043d\u0438\u043c\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438. \u041c\u0438 \u0432\u0438\u0441\u043e\u043a\u043e \u043e\u0446\u0456\u043d\u044e\u0454\u043c\u043e \u043f\u043b\u0456\u0434\u043d\u0443 \u0441\u043f\u0456\u0432\u043f\u0440\u0430\u0446\u044e, \u043e\u043f\u0435\u0440\u0430\u0442\u0438\u0432\u043d\u0435 \u0442\u0430 \u0442\u043e\u0447\u043d\u0435 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u044f \u0437\u0430\u0432\u0434\u0430\u043d\u044c, \u0430&nbsp;\u0442\u0430\u043a\u043e\u0436 \u0433\u043e\u0442\u043e\u0432\u043d\u0456\u0441\u0442\u044c \u043d\u0430\u0434\u0430\u0432\u0430\u0442\u0438 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0443 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0443 \u0443&nbsp;\u0432\u0438\u0440\u0456\u0448\u0435\u043d\u043d\u0456 \u0440\u0456\u0437\u043d\u043e\u043c\u0430\u043d\u0456\u0442\u043d\u0438\u0445 \u043f\u0438\u0442\u0430\u043d\u044c.     <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-896b613 e-con-full e-flex e-con e-child\" data-id=\"896b613\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb2f220 elementor-widget elementor-widget-heading\" data-id=\"fb2f220\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0428\u0442\u0435\u0444\u0444\u0435\u043d \u0412\u0443\u0441\u0442\u043c\u0430\u043d\u043d<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8b6953 elementor-widget elementor-widget-heading\" data-id=\"e8b6953\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u041a\u0430\u0437\u043d\u0430\u0447\u0435\u0439 \u041c\u0456\u0441\u0442\u043e \u0415\u043b\u044c\u0441\u0442\u0440\u0430<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6162c4e e-flex e-con-boxed e-con e-child\" data-id=\"6162c4e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-82d5101 e-con-full e-flex e-con e-child\" data-id=\"82d5101\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8a07a3 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"f8a07a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"140\" height=\"162\" src=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/140px-Wappen_Treuen.png\" class=\"attachment-large size-large wp-image-2496\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbf84b4 elementor-widget elementor-widget-heading\" data-id=\"dbf84b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041c\u0456\u0441\u044c\u043a\u0430 \u0440\u0430\u0434\u0430 \u043c\u0456\u0441\u0442\u043e \u0422\u0440\u043e\u0439\u0454\u043d<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b77c512 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"b77c512\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0423 \u0437\u0432&#8217;\u044f\u0437\u043a\u0443 \u0456\u0437 \u043f\u0440\u0438\u0439\u043d\u044f\u0442\u0442\u044f\u043c \u0437\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u0456\u0442\u0435\u0442\u0430\u043c\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0437\u0430 \u043c\u0435\u0442\u043e\u0434\u043e\u043c \u043f\u043e\u0434\u0432\u0456\u0439\u043d\u043e\u0433\u043e \u0437\u0430\u043f\u0438\u0441\u0443, \u043c\u0438 \u0437\u0432\u0435\u0440\u043d\u0443\u043b\u0438\u0441\u044f \u0434\u043e \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 SKS Steuerberatung \u0434\u043b\u044f \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438 \u043f\u043e\u0447\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0431\u0430\u043b\u0430\u043d\u0441\u0443 \u043d\u0430 1 \u0441\u0456\u0447\u043d\u044f 2013 \u0440\u043e\u043a\u0443 \u0442\u0430 \u043f\u043e\u0434\u0430\u043b\u044c\u0448\u043e\u0433\u043e \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0440\u0456\u0447\u043d\u0438\u0445 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u0437\u0432\u0456\u0442\u0456\u0432. \u0428\u0432\u0438\u0434\u043a\u0435 \u0442\u0430 \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0439\u043d\u0435 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u044f \u0440\u043e\u0431\u043e\u0442\u0438, \u0430&nbsp;\u0442\u0430\u043a\u043e\u0436 \u043b\u0435\u0433\u043a\u0456\u0441\u0442\u044c \u0443&nbsp;\u0441\u043f\u0456\u043b\u043a\u0443\u0432\u0430\u043d\u043d\u0456, \u0441\u043f\u043e\u043d\u0443\u043a\u0430\u043b\u0438 \u043d\u0430\u0441 \u0437\u0432\u0435\u0440\u043d\u0443\u0442\u0438\u0441\u044f \u0437\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u044f\u043c\u0438 SKS Steuerberatung \u0449\u043e\u0434\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430, \u0437\u043e\u043a\u0440\u0435\u043c\u0430, \u0437 \u043f\u0438\u0442\u0430\u043d\u044c \u043c\u0430\u0439\u0431\u0443\u0442\u043d\u044c\u043e\u0433\u043e \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u0434\u043e\u0434\u0430\u043d\u0443 \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c. SKS Steuerberatung \u0432\u0438\u044f\u0432\u0438\u043b\u0430 \u0441\u0435\u0431\u0435 \u043d\u0430\u0434\u0456\u0439\u043d\u0438\u043c \u0442\u0430 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0438\u043c \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u043e\u043c \u043f\u0440\u0438 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043d\u0456 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438 \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u043e\u0457 \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0443\u0432\u0430\u043d\u043d\u0456 \u0437 \u043f\u0438\u0442\u0430\u043d\u044c \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430, \u0456 \u043c\u0438 \u0437 \u0440\u0430\u0434\u0456\u0441\u0442\u044e \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u0454\u043c\u043e \u0457\u0445 \u0456\u043d\u0448\u0438\u043c.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f274aa e-con-full e-flex e-con e-child\" data-id=\"3f274aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ebb94ac elementor-widget elementor-widget-heading\" data-id=\"ebb94ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u041a\u0430\u0440\u043b-\u0415\u0440\u043d\u0441\u0442 \u0411\u0456\u043d\u043d\u0435\u0440<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3dc1b5d elementor-widget elementor-widget-heading\" data-id=\"3dc1b5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u041a\u0435\u0440\u0456\u0432\u043d\u0438\u043a \u0432\u0456\u0434\u0434\u0456\u043b\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0442\u0430 \u043e\u0431\u0441\u043b\u0443\u0433\u043e\u0432\u0443\u0432\u0430\u043d\u043d\u044f \u0433\u0440\u043e\u043c\u0430\u0434\u044f\u043d<br>\u041c\u0456\u0441\u044c\u043a\u043e\u0457 \u0440\u0430\u0434\u0438 \u0432&nbsp;\u043c\u0456\u0441\u0442\u0456 \u0422\u0440\u043e\u0439\u0454\u043d<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"4\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-06ebe1a e-flex e-con-boxed e-con e-child\" data-id=\"06ebe1a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1210e65 e-con-full e-flex e-con e-child\" data-id=\"1210e65\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7d769e elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"e7d769e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"238\" src=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/Freisteller_Landkreis_Sonneberg_Logo.png\" class=\"attachment-large size-large wp-image-2497\" alt=\"\" srcset=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/Freisteller_Landkreis_Sonneberg_Logo.png 500w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/Freisteller_Landkreis_Sonneberg_Logo-300x143.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba2d0c3 elementor-widget elementor-widget-heading\" data-id=\"ba2d0c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041a\u0435\u0440\u0456\u0432\u043d\u0438\u0446\u0442\u0432\u043e \u043e\u043a\u0440\u0443\u0433\u0443 \u0417\u043e\u043d\u043d\u0435\u043d\u0431\u0435\u0440\u0433<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f451880 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"f451880\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u041d\u0435\u0437\u0432\u0430\u0436\u0430\u044e\u0447\u0438 \u043d\u0430 \u0442\u0440\u0443\u0434\u043d\u043e\u0449\u0456, \u0441\u043f\u0440\u0438\u0447\u0438\u043d\u0435\u043d\u0456 \u043f\u0430\u043d\u0434\u0435\u043c\u0456\u0454\u044e \u043a\u043e\u0440\u043e\u043d\u0430\u0432\u0456\u0440\u0443\u0441\u0443, \u0443&nbsp;\u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u0446\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0439 \u0442\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0443\u0432\u0430\u043d\u043d\u0456, \u0437\u0430\u0432\u0434\u044f\u043a\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044e \u0441\u0443\u0447\u0430\u0441\u043d\u0438\u0445 \u0437\u0430\u0441\u043e\u0431\u0456\u0432 \u043a\u043e\u043c\u0443\u043d\u0456\u043a\u0430\u0446\u0456\u0457, \u0441\u043f\u0456\u043b\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0437 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0454\u044e SKS \u0437\u0430\u0432\u0436\u0434\u0438 \u0431\u0443\u043b\u043e \u043d\u0430 \u0432\u0438\u0449\u043e\u043c\u0443 \u0440\u0456\u0432\u043d\u0456. \u0412\u0441\u0456 \u043d\u0430\u0448\u0456 \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0432\u0438\u0440\u0456\u0448\u0443\u0432\u0430\u043b\u0438\u0441\u044f \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e \u0442\u0430 \u0432&nbsp;\u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0456 \u0441\u0442\u0440\u043e\u043a\u0438. \u041f\u0456\u0434 \u0447\u0430\u0441 \u0440\u0435\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457 \u0432\u0435\u043b\u0438\u043a\u043e\u0433\u043e \u043f\u0440\u043e\u0454\u043a\u0442\u0443 \u0437 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438 \u0431\u044e\u0434\u0436\u0435\u0442\u0443 \u0432\u0441\u044c\u043e\u0433\u043e \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u043d\u0430 \u043f\u0440\u0435\u0434\u043c\u0435\u0442 &#8220;\u043f\u0440\u0438\u0445\u043e\u0432\u0430\u043d\u0438\u0445&#8221; \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u043c\u0438 \u043f\u0435\u0440\u0435\u043a\u043e\u043d\u0430\u043b\u0438\u0441\u044c \u0443&nbsp;\u0432\u0438\u043d\u044f\u0442\u043a\u043e\u0432\u0456\u0439 \u043d\u0430\u0434\u0456\u0439\u043d\u043e\u0441\u0442\u0456, \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 SKS. \u042e\u0440\u0438\u0434\u0438\u0447\u043d\u0456 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438 \u0442\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u0456 \u043f\u043e\u0440\u0430\u0434\u0438, \u0449\u043e \u0431\u0430\u0437\u0443\u044e\u0442\u044c\u0441\u044f \u043d\u0430 \u0431\u0430\u0433\u0430\u0442\u043e\u0440\u0456\u0447\u043d\u043e\u043c\u0443 \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0439\u043d\u043e\u043c\u0443 \u0434\u043e\u0441\u0432\u0456\u0434\u0456, \u0432\u0438\u044f\u0432\u0438\u043b\u0438\u0441\u044f \u043d\u0430\u0434\u0437\u0432\u0438\u0447\u0430\u0439\u043d\u043e \u0442\u043e\u0447\u043d\u0438\u043c\u0438 \u0456 \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0438\u043b\u0438 \u043d\u0430\u0448\u0443 \u0432\u043f\u0435\u0432\u043d\u0435\u043d\u0456\u0441\u0442\u044c \u0432&nbsp;\u0442\u043e\u043c\u0443, \u0449\u043e \u043c\u0438 \u043c\u043e\u0436\u0435\u043c\u043e \u043f\u043e\u043a\u043b\u0430\u0434\u0430\u0442\u0438\u0441\u044f \u043d\u0430 SKS \u0443&nbsp;\u0441\u0444\u0435\u0440\u0456 \u0432\u0443\u0437\u044c\u043a\u043e\u0441\u043f\u0435\u0446\u0456\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u043e\u0433\u043e \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c3646d e-con-full e-flex e-con e-child\" data-id=\"7c3646d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59c76da elementor-widget elementor-widget-heading\" data-id=\"59c76da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0422\u043e\u043c\u0430\u0441 \u0420\u0430\u0439\u043d\u0445\u0430\u0440\u0434\u0442<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4cb390 elementor-widget elementor-widget-heading\" data-id=\"a4cb390\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0438\u0439 \u0441\u043f\u0456\u0432\u0440\u043e\u0431\u0456\u0442\u043d\u0438\u043a \u0432\u0456\u0434\u0434\u0456\u043b\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0430\u0434\u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0443\u0432\u0430\u043d\u043d\u044f \u0440\u0430\u0439\u043e\u043d\u043d\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0417\u043e\u043d\u043d\u0435\u0431\u0435\u0440\u0433 <\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"\u041f\u043e\u043f\u0435\u0440\u0435\u0434\u043d\u0456\u0439\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"\u0414\u0430\u043b\u0456\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fe49019 e-con-full elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet e-flex e-con e-child\" data-id=\"fe49019\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77ec73d elementor-pagination-type-bullets elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"77ec73d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide 1&quot;,&quot;_id&quot;:&quot;ca8d310&quot;},{&quot;slide_title&quot;:&quot;Slide 1&quot;,&quot;_id&quot;:&quot;940f117&quot;},{&quot;slide_title&quot;:&quot;Slide 1&quot;,&quot;_id&quot;:&quot;7709b1b&quot;},{&quot;slide_title&quot;:&quot;Slide 1&quot;,&quot;_id&quot;:&quot;d7e9b2d&quot;}],&quot;slides_to_show&quot;:&quot;1&quot;,&quot;slides_to_show_tablet&quot;:&quot;1&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;offset_sides&quot;:&quot;none&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Karussell\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d308fe e-flex e-con-boxed e-con e-child\" data-id=\"7d308fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-17255a3 e-con-full e-flex e-con e-child\" data-id=\"17255a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10ce66f elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"10ce66f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"140\" height=\"162\" src=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/140px-Auerbach_coat_of_arms.png\" class=\"attachment-large size-large wp-image-2494\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a621994 elementor-widget elementor-widget-heading\" data-id=\"a621994\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0410\u0434\u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0430\u0446\u0456\u044f \u043c\u0456\u0441\u0442\u0430 \u0410\u0443\u0435\u0440\u0431\u0430\u0445\/\u0424\u043e\u0433\u0442\u043b\u0430\u043d\u0434<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73f50d8 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"73f50d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0417 SKS Steuerberatung \u043c\u0438 \u0441\u043f\u0456\u0432\u043f\u0440\u0430\u0446\u044e\u0454\u043c\u043e \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u043a\u0456\u043b\u044c\u043a\u043e\u0445 \u0440\u043e\u043a\u0456\u0432 \u0456 \u0437\u0432\u0435\u0440\u0442\u0430\u0454\u043c\u043e\u0441\u044f \u0434\u043e \u043d\u0438\u0445 \u0434\u043b\u044f \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u0439 \u0443&nbsp;\u0440\u0456\u0437\u043d\u0438\u0445 \u0441\u0444\u0435\u0440\u0430\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430. \u0420\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438 \u043d\u0430\u0448\u043e\u0433\u043e \u0441\u043f\u0456\u0432\u0440\u043e\u0431\u0456\u0442\u043d\u0438\u0446\u0442\u0432\u0430 \u0432\u0432\u0430\u0436\u0430\u0454\u043c\u043e \u0434\u0443\u0436\u0435 \u0443\u0441\u043f\u0456\u0448\u043d\u0438\u043c\u0438. \u041f\u0456\u0434 \u0447\u0430\u0441 \u043d\u0430\u0448\u043e\u0457 \u0441\u043f\u0456\u043b\u044c\u043d\u043e\u0457 \u0440\u043e\u0431\u043e\u0442\u0438 \u043c\u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0443\u0432\u0430\u043b\u0438\u0441\u044f \u0437 SKS \u0449\u043e\u0434\u043e \u0432\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u043d\u0430 \u0434\u043e\u0434\u0430\u043d\u0443 \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u0443&nbsp;\u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u0456\u0442\u0435\u0442\u0456, \u043f\u0435\u0440\u0435\u0433\u043b\u044f\u0434\u0443 \u0443\u043c\u043e\u0432 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0456\u0432, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u0441\u043a\u043b\u0430\u0434\u0430\u043d\u043d\u044f \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456. \u041c\u0438 \u0446\u0456\u043d\u0443\u0454\u043c\u043e SKS Steuerberatung \u0437\u0430 \u0448\u0432\u0438\u0434\u043a\u0456\u0441\u0442\u044c \u0442\u0430 \u0447\u0456\u0442\u043a\u0456\u0441\u0442\u044c \u0443&nbsp;\u0440\u043e\u0431\u043e\u0442\u0456, \u0430&nbsp;\u0442\u0430\u043a\u043e\u0436 \u0432\u0438\u0441\u043e\u043a\u0438\u0439 \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0439\u043d\u0438\u0439 \u0440\u0456\u0432\u0435\u043d\u044c. \u041a\u0440\u0456\u043c \u0442\u043e\u0433\u043e, SKS Steuerberatung \u0431\u0435\u0440\u0435 \u043d\u0430 \u0441\u0435\u0431\u0435 \u0432\u0437\u0430\u0454\u043c\u043e\u0434\u0456\u044e \u0437 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438 \u0443&nbsp;\u0432\u0441\u0456\u0445 \u043f\u0438\u0442\u0430\u043d\u043d\u044f\u0445 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f, \u0437\u0432\u0456\u043b\u044c\u043d\u044f\u044e\u0447\u0438 \u043d\u0430\u0441 \u0432\u0456\u0434 \u0446\u044c\u043e\u0433\u043e \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u0443. \u041c\u0438 \u043d\u0430\u0434\u0437\u0432\u0438\u0447\u0430\u0439\u043d\u043e \u0440\u0430\u0434\u0456 \u043c\u0430\u0442\u0438 SKS \u044f\u043a \u043d\u0430\u0434\u0456\u0439\u043d\u043e\u0433\u043e \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0430 \u043d\u0430 \u043d\u0430\u0448\u043e\u043c\u0443 \u0431\u043e\u0446\u0456.    <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2996a97 e-con-full e-flex e-con e-child\" data-id=\"2996a97\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab724f4 elementor-widget elementor-widget-heading\" data-id=\"ab724f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u041a\u0440\u0456\u0441\u0442\u0456\u043d\u0430 \u0424\u0456\u0442\u0446<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22478b4 elementor-widget elementor-widget-heading\" data-id=\"22478b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u041a\u0435\u0440\u0456\u0432\u043d\u0438\u043a \u0432\u0456\u0434\u0434\u0456\u043b\u0443 \u0423\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u0430\u043c\u0438 \u0442\u0430 \u041a\u043e\u043d\u0442\u0440\u043e\u043b\u0456\u043d\u0433<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-443fcf9 e-flex e-con-boxed e-con e-child\" data-id=\"443fcf9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3fd690b e-con-full e-flex e-con e-child\" data-id=\"3fd690b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ef72c0 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"7ef72c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"140\" height=\"144\" src=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/140px-Elstra_Wappen.png\" class=\"attachment-large size-large wp-image-2495\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-965e5da elementor-widget elementor-widget-heading\" data-id=\"965e5da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041c\u0456\u0441\u044c\u043a\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043c\u0456\u0441\u0442\u0430 \u0415\u043b\u044c\u0441\u0442\u0440\u0430<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c20fb45 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"c20fb45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u041c\u0456\u0441\u044c\u043a\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043c\u0456\u0441\u0442\u0430 \u0415\u043b\u044c\u0441\u0442\u0440\u0430 \u0441\u043f\u0456\u0432\u043f\u0440\u0430\u0446\u044e\u0454 \u0437 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0454\u044e SKS Steuerberatung Sonkin, Seifert und Partner mbB \u0437 2019 \u0440\u043e\u043a\u0443 \u0434\u043b\u044f \u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u0449\u043e\u0440\u0456\u0447\u043d\u043e\u0433\u043e \u0437\u0432\u0456\u0442\u0443. \u041d\u0430\u0448 \u043f\u043e\u0433\u043b\u044f\u0434 \u043d\u0430 SKS \u044f\u043a \u043d\u0430 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0430 \u0443&nbsp;\u0446\u0456\u0439 \u0433\u0430\u043b\u0443\u0437\u0456 \u043f\u0456\u0434\u043a\u0440\u0456\u043f\u043b\u044e\u0454\u0442\u044c\u0441\u044f \u0440\u043e\u043a\u0430\u043c\u0438 \u0441\u043f\u0456\u043b\u044c\u043d\u043e\u0457 \u0440\u043e\u0431\u043e\u0442\u0438. \u0417 \u0432\u0432\u0435\u0434\u0435\u043d\u043d\u044f\u043c \u0437\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0437\u0430 \u043c\u0435\u0442\u043e\u0434\u043e\u043c \u043f\u043e\u0434\u0432\u0456\u0439\u043d\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u043f\u043e\u0432&#8217;\u044f\u0437\u0430\u043d\u0438\u043c\u0438 \u0437 \u0446\u0438\u043c \u0442\u0440\u0443\u0434\u043d\u043e\u0449\u0430\u043c\u0438 \u0443&nbsp;\u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u0446\u0456 \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456, \u0430&nbsp;\u0442\u0430\u043a\u043e\u0436 \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u043e\u044e \u0437\u043c\u0456\u043d\u043e\u044e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u043e\u0457 \u0431\u0430\u0437\u0438, SKS \u0441\u0442\u0430\u043b\u0430 \u0434\u043b\u044f \u043d\u0430\u0441 \u043d\u0435\u0432\u0456\u0434&#8217;\u0454\u043c\u043d\u0438\u043c \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u043e\u043c \u0443&nbsp;\u0440\u043e\u0437\u0432&#8217;\u044f\u0437\u0430\u043d\u043d\u0456 \u0446\u0438\u0445 \u0437\u0430\u0432\u0434\u0430\u043d\u044c. \u041f\u0456\u0434\u0442\u0440\u0438\u043c\u043a\u0430 SKS \u0441\u0442\u0430\u043b\u0430 \u0434\u043b\u044f \u043c\u0456\u0441\u0442\u0430 \u0415\u043b\u044c\u0441\u0442\u0440\u0430 \u0433\u0430\u0440\u0430\u043d\u0442\u043e\u043c \u0443\u0441\u043f\u0456\u0445\u0443, \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e \u0443&nbsp;\u0432\u0438\u0440\u0456\u0448\u0435\u043d\u043d\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u043f\u0438\u0442\u0430\u043d\u044c \u0437 \u0440\u0456\u0437\u043d\u0438\u043c\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438. \u041c\u0438 \u0432\u0438\u0441\u043e\u043a\u043e \u043e\u0446\u0456\u043d\u044e\u0454\u043c\u043e \u043f\u043b\u0456\u0434\u043d\u0443 \u0441\u043f\u0456\u0432\u043f\u0440\u0430\u0446\u044e, \u043e\u043f\u0435\u0440\u0430\u0442\u0438\u0432\u043d\u0435 \u0442\u0430 \u0442\u043e\u0447\u043d\u0435 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u044f \u0437\u0430\u0432\u0434\u0430\u043d\u044c, \u0430&nbsp;\u0442\u0430\u043a\u043e\u0436 \u0433\u043e\u0442\u043e\u0432\u043d\u0456\u0441\u0442\u044c \u043d\u0430\u0434\u0430\u0432\u0430\u0442\u0438 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0443 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0443 \u0443&nbsp;\u0432\u0438\u0440\u0456\u0448\u0435\u043d\u043d\u0456 \u0440\u0456\u0437\u043d\u043e\u043c\u0430\u043d\u0456\u0442\u043d\u0438\u0445 \u043f\u0438\u0442\u0430\u043d\u044c.     <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-96c9fd8 e-con-full e-flex e-con e-child\" data-id=\"96c9fd8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b02b67 elementor-widget elementor-widget-heading\" data-id=\"6b02b67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0428\u0442\u0435\u0444\u0444\u0435\u043d \u0412\u0443\u0441\u0442\u043c\u0430\u043d\u043d<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6376893 elementor-widget elementor-widget-heading\" data-id=\"6376893\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u041a\u0430\u0437\u043d\u0430\u0447\u0435\u0439 \u041c\u0456\u0441\u0442\u043e \u0415\u043b\u044c\u0441\u0442\u0440\u0430<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c5151b9 e-flex e-con-boxed e-con e-child\" data-id=\"c5151b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4ee017d e-con-full e-flex e-con e-child\" data-id=\"4ee017d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3adb556 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"3adb556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"140\" height=\"162\" src=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/140px-Wappen_Treuen.png\" class=\"attachment-large size-large wp-image-2496\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-235b30a elementor-widget elementor-widget-heading\" data-id=\"235b30a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041c\u0456\u0441\u044c\u043a\u0430 \u0440\u0430\u0434\u0430 \u043c\u0456\u0441\u0442\u043e \u0422\u0440\u043e\u0439\u0454\u043d<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79859ac elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"79859ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0423 \u0437\u0432&#8217;\u044f\u0437\u043a\u0443 \u0456\u0437 \u043f\u0440\u0438\u0439\u043d\u044f\u0442\u0442\u044f\u043c \u0437\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u0456\u0442\u0435\u0442\u0430\u043c\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0437\u0430 \u043c\u0435\u0442\u043e\u0434\u043e\u043c \u043f\u043e\u0434\u0432\u0456\u0439\u043d\u043e\u0433\u043e \u0437\u0430\u043f\u0438\u0441\u0443, \u043c\u0438 \u0437\u0432\u0435\u0440\u043d\u0443\u043b\u0438\u0441\u044f \u0434\u043e \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 SKS Steuerberatung \u0434\u043b\u044f \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438 \u043f\u043e\u0447\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0431\u0430\u043b\u0430\u043d\u0441\u0443 \u043d\u0430 1 \u0441\u0456\u0447\u043d\u044f 2013 \u0440\u043e\u043a\u0443 \u0442\u0430 \u043f\u043e\u0434\u0430\u043b\u044c\u0448\u043e\u0433\u043e \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0440\u0456\u0447\u043d\u0438\u0445 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u0437\u0432\u0456\u0442\u0456\u0432. \u0428\u0432\u0438\u0434\u043a\u0435 \u0442\u0430 \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0439\u043d\u0435 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u044f \u0440\u043e\u0431\u043e\u0442\u0438, \u0430&nbsp;\u0442\u0430\u043a\u043e\u0436 \u043b\u0435\u0433\u043a\u0456\u0441\u0442\u044c \u0443&nbsp;\u0441\u043f\u0456\u043b\u043a\u0443\u0432\u0430\u043d\u043d\u0456, \u0441\u043f\u043e\u043d\u0443\u043a\u0430\u043b\u0438 \u043d\u0430\u0441 \u0437\u0432\u0435\u0440\u043d\u0443\u0442\u0438\u0441\u044f \u0437\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u044f\u043c\u0438 SKS Steuerberatung \u0449\u043e\u0434\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430, \u0437\u043e\u043a\u0440\u0435\u043c\u0430, \u0437 \u043f\u0438\u0442\u0430\u043d\u044c \u043c\u0430\u0439\u0431\u0443\u0442\u043d\u044c\u043e\u0433\u043e \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u0434\u043e\u0434\u0430\u043d\u0443 \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c. SKS Steuerberatung \u0432\u0438\u044f\u0432\u0438\u043b\u0430 \u0441\u0435\u0431\u0435 \u043d\u0430\u0434\u0456\u0439\u043d\u0438\u043c \u0442\u0430 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0438\u043c \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u043e\u043c \u043f\u0440\u0438 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043d\u0456 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438 \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u043e\u0457 \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0443\u0432\u0430\u043d\u043d\u0456 \u0437 \u043f\u0438\u0442\u0430\u043d\u044c \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430, \u0456 \u043c\u0438 \u0437 \u0440\u0430\u0434\u0456\u0441\u0442\u044e \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u0454\u043c\u043e \u0457\u0445 \u0456\u043d\u0448\u0438\u043c.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-616b487 e-con-full e-flex e-con e-child\" data-id=\"616b487\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af71fd6 elementor-widget elementor-widget-heading\" data-id=\"af71fd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u041a\u0430\u0440\u043b-\u0415\u0440\u043d\u0441\u0442 \u0411\u0456\u043d\u043d\u0435\u0440<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b47a8ef elementor-widget elementor-widget-heading\" data-id=\"b47a8ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u041a\u0435\u0440\u0456\u0432\u043d\u0438\u043a \u0432\u0456\u0434\u0434\u0456\u043b\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0442\u0430 \u043e\u0431\u0441\u043b\u0443\u0433\u043e\u0432\u0443\u0432\u0430\u043d\u043d\u044f \u0433\u0440\u043e\u043c\u0430\u0434\u044f\u043d<br>\u041c\u0456\u0441\u044c\u043a\u043e\u0457 \u0440\u0430\u0434\u0438 \u0432&nbsp;\u043c\u0456\u0441\u0442\u0456 \u0422\u0440\u043e\u0439\u0454\u043d<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"4\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-38a59c4 e-flex e-con-boxed e-con e-child\" data-id=\"38a59c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3d7aad6 e-con-full e-flex e-con e-child\" data-id=\"3d7aad6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49074c9 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"49074c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"238\" src=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/Freisteller_Landkreis_Sonneberg_Logo.png\" class=\"attachment-large size-large wp-image-2497\" alt=\"\" srcset=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/Freisteller_Landkreis_Sonneberg_Logo.png 500w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/Freisteller_Landkreis_Sonneberg_Logo-300x143.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea31c13 elementor-widget elementor-widget-heading\" data-id=\"ea31c13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041a\u0435\u0440\u0456\u0432\u043d\u0438\u0446\u0442\u0432\u043e \u043e\u043a\u0440\u0443\u0433\u0443 \u0417\u043e\u043d\u043d\u0435\u043d\u0431\u0435\u0440\u0433<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f01a40a elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"f01a40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u041d\u0435\u0437\u0432\u0430\u0436\u0430\u044e\u0447\u0438 \u043d\u0430 \u0442\u0440\u0443\u0434\u043d\u043e\u0449\u0456, \u0441\u043f\u0440\u0438\u0447\u0438\u043d\u0435\u043d\u0456 \u043f\u0430\u043d\u0434\u0435\u043c\u0456\u0454\u044e \u043a\u043e\u0440\u043e\u043d\u0430\u0432\u0456\u0440\u0443\u0441\u0443, \u0443&nbsp;\u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u0446\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0439 \u0442\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0443\u0432\u0430\u043d\u043d\u0456, \u0437\u0430\u0432\u0434\u044f\u043a\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044e \u0441\u0443\u0447\u0430\u0441\u043d\u0438\u0445 \u0437\u0430\u0441\u043e\u0431\u0456\u0432 \u043a\u043e\u043c\u0443\u043d\u0456\u043a\u0430\u0446\u0456\u0457, \u0441\u043f\u0456\u043b\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0437 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0454\u044e SKS \u0437\u0430\u0432\u0436\u0434\u0438 \u0431\u0443\u043b\u043e \u043d\u0430 \u0432\u0438\u0449\u043e\u043c\u0443 \u0440\u0456\u0432\u043d\u0456. \u0412\u0441\u0456 \u043d\u0430\u0448\u0456 \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0432\u0438\u0440\u0456\u0448\u0443\u0432\u0430\u043b\u0438\u0441\u044f \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e \u0442\u0430 \u0432&nbsp;\u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0456 \u0441\u0442\u0440\u043e\u043a\u0438. \u041f\u0456\u0434 \u0447\u0430\u0441 \u0440\u0435\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457 \u0432\u0435\u043b\u0438\u043a\u043e\u0433\u043e \u043f\u0440\u043e\u0454\u043a\u0442\u0443 \u0437 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438 \u0431\u044e\u0434\u0436\u0435\u0442\u0443 \u0432\u0441\u044c\u043e\u0433\u043e \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u043d\u0430 \u043f\u0440\u0435\u0434\u043c\u0435\u0442 &#8220;\u043f\u0440\u0438\u0445\u043e\u0432\u0430\u043d\u0438\u0445&#8221; \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u043c\u0438 \u043f\u0435\u0440\u0435\u043a\u043e\u043d\u0430\u043b\u0438\u0441\u044c \u0443&nbsp;\u0432\u0438\u043d\u044f\u0442\u043a\u043e\u0432\u0456\u0439 \u043d\u0430\u0434\u0456\u0439\u043d\u043e\u0441\u0442\u0456, \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 SKS. \u042e\u0440\u0438\u0434\u0438\u0447\u043d\u0456 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438 \u0442\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u0456 \u043f\u043e\u0440\u0430\u0434\u0438, \u0449\u043e \u0431\u0430\u0437\u0443\u044e\u0442\u044c\u0441\u044f \u043d\u0430 \u0431\u0430\u0433\u0430\u0442\u043e\u0440\u0456\u0447\u043d\u043e\u043c\u0443 \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0439\u043d\u043e\u043c\u0443 \u0434\u043e\u0441\u0432\u0456\u0434\u0456, \u0432\u0438\u044f\u0432\u0438\u043b\u0438\u0441\u044f \u043d\u0430\u0434\u0437\u0432\u0438\u0447\u0430\u0439\u043d\u043e \u0442\u043e\u0447\u043d\u0438\u043c\u0438 \u0456 \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0438\u043b\u0438 \u043d\u0430\u0448\u0443 \u0432\u043f\u0435\u0432\u043d\u0435\u043d\u0456\u0441\u0442\u044c \u0432&nbsp;\u0442\u043e\u043c\u0443, \u0449\u043e \u043c\u0438 \u043c\u043e\u0436\u0435\u043c\u043e \u043f\u043e\u043a\u043b\u0430\u0434\u0430\u0442\u0438\u0441\u044f \u043d\u0430 SKS \u0443&nbsp;\u0441\u0444\u0435\u0440\u0456 \u0432\u0443\u0437\u044c\u043a\u043e\u0441\u043f\u0435\u0446\u0456\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u043e\u0433\u043e \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0dd82e2 e-con-full e-flex e-con e-child\" data-id=\"0dd82e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4deeb16 elementor-widget elementor-widget-heading\" data-id=\"4deeb16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0422\u043e\u043c\u0430\u0441 \u0420\u0430\u0439\u043d\u0445\u0430\u0440\u0434\u0442<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd00fb1 elementor-widget elementor-widget-heading\" data-id=\"cd00fb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0438\u0439 \u0441\u043f\u0456\u0432\u0440\u043e\u0431\u0456\u0442\u043d\u0438\u043a \u0432\u0456\u0434\u0434\u0456\u043b\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0430\u0434\u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0443\u0432\u0430\u043d\u043d\u044f \u0440\u0430\u0439\u043e\u043d\u043d\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0417\u043e\u043d\u043d\u0435\u0431\u0435\u0440\u0433 <\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e0a8712 e-flex e-con-boxed e-con e-parent\" data-id=\"e0a8712\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ecf79c9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ecf79c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cfef577 e-flex e-con-boxed e-con e-parent\" data-id=\"cfef577\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e6c2280 elementor-widget elementor-widget-heading\" data-id=\"e6c2280\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0412\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0437\u043c\u0456\u043d \u0434\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430 \u043f\u0440\u043e \u043f\u043e\u0434\u0430\u0442\u043e\u043a \u043d\u0430 \u0434\u043e\u0434\u0430\u043d\u0443 \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c (\u00a7 2b UStG)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f0b3a1 elementor-widget elementor-widget-text-editor\" data-id=\"3f0b3a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0417 1 \u0441\u0456\u0447\u043d\u044f 2017 \u0440\u043e\u043a\u0443 \u043d\u0430\u0431\u0443\u043b\u0438 \u0447\u0438\u043d\u043d\u043e\u0441\u0442\u0456 \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u0434\u043e \u0417\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u043f\u043e\u0434\u0430\u0442\u043e\u043a \u043d\u0430 \u0434\u043e\u0434\u0430\u043d\u0443 \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u0434\u043b\u044f \u044e\u0440\u0438\u0434\u0438\u0447\u043d\u0438\u0445 \u043e\u0441\u0456\u0431 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430. \u0422\u0430\u043a\u0438\u043c \u0447\u0438\u043d\u043e\u043c, \u0431\u0443\u043b\u043e \u0440\u0435\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u043e \u0440\u0430\u043d\u0456\u0448\u0435 \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0443 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0443 \u0412\u0435\u0440\u0445\u043e\u0432\u043d\u043e\u0433\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0441\u0443\u0434\u0443 (BFH) \u0456 \u0404\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u044c\u043a\u043e\u0433\u043e \u0432\u0435\u0440\u0445\u043e\u0432\u043d\u043e\u0433\u043e \u0441\u0443\u0434\u0443 (EuGH). \u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u0432\u0438\u0437\u043d\u0430\u043d\u043d\u044f \u0437\u0434\u0430\u0442\u043d\u043e\u0441\u0442\u0456 \u044e\u0440\u0438\u0434\u0438\u0447\u043d\u043e\u0457 \u043e\u0441\u043e\u0431\u0438 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430 \u0437\u0430\u0439\u043c\u0430\u0442\u0438\u0441\u044f \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u044c\u043a\u043e\u044e \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044e \u0442\u0435\u043f\u0435\u0440 \u043d\u0435 \u0437\u0430\u043b\u0435\u0436\u0438\u0442\u044c \u0432\u0456\u0434 \u043d\u0430\u044f\u0432\u043d\u043e\u0441\u0442\u0456 \u0432&nbsp;\u043d\u0435\u0457 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u043e\u0433\u043e \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0443 (BgA). \u041c\u0438 \u0433\u043e\u0442\u043e\u0432\u0456 \u043f\u0440\u043e\u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0443\u0432\u0430\u0442\u0438 \u0412\u0430\u0441 \u0456 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0442\u0438 \u0432\u0438\u044f\u0432\u0438\u0442\u0438 \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0439\u043d\u043e \u043c\u043e\u0436\u043b\u0438\u0432\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0432\u0456\u0434\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83e1956 elementor-widget elementor-widget-button\" data-id=\"83e1956\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sks-stb.de\/uk\/%d0%b7%d0%bc%d1%96%d0%bd%d0%b0-%d0%bf%d0%be%d0%b4%d0%b0%d1%82%d0%ba%d1%83-%d0%bd%d0%b0-%d0%b4%d0%be%d0%b4%d0%b0%d0%bd%d1%83-%d0%b2%d0%b0%d1%80%d1%82%d1%96%d1%81%d1%82%d1%8c\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0414\u0435\u0442\u0430\u043b\u044c\u043d\u0456\u0448\u0435 \u043d\u0456\u043c\u0435\u0446\u044c\u043a\u043e\u044e ...<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f05a522 e-flex e-con-boxed e-con e-parent\" data-id=\"f05a522\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-599584a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"599584a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-976d39d e-flex e-con-boxed e-con e-parent\" data-id=\"976d39d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ba1cea elementor-widget elementor-widget-heading\" data-id=\"6ba1cea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0426\u0456\u043b\u044c\u043e\u0432\u0456 \u043e\u0431'\u0454\u0434\u043d\u0430\u043d\u043d\u044f \u044e\u0440\u0438\u0434\u0438\u0447\u043d\u043e \u043d\u0435\u0441\u0430\u043c\u043e\u0441\u0442\u0456\u0439\u043d\u0438\u0445 \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u0438\u0445 \u0443\u0441\u0442\u0430\u043d\u043e\u0432, \u0449\u043e \u043f\u0440\u0430\u0446\u044e\u044e\u0442\u044c \u043d\u0430 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u043e\u043c\u0443 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443 (\u0434\u0430\u043b\u0456 \"\u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u0456\u0442\u0435\u0442\u0456\u0432\")<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9f4078c e-con-full e-flex e-con e-child\" data-id=\"9f4078c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-268691a elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"268691a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"513\" src=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_639114607-5-2-scaled-e1762348188471-1024x657.jpeg\" class=\"attachment-large size-large wp-image-2643\" alt=\"\" srcset=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_639114607-5-2-scaled-e1762348188471-1024x657.jpeg 1024w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_639114607-5-2-scaled-e1762348188471-300x192.jpeg 300w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_639114607-5-2-scaled-e1762348188471-768x493.jpeg 768w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_639114607-5-2-scaled-e1762348188471-1536x985.jpeg 1536w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_639114607-5-2-scaled-e1762348188471-2048x1313.jpeg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-695ae9a elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"695ae9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0417\u0430\u043a\u043e\u043d \u0444\u0435\u0434\u0435\u0440\u0430\u043b\u044c\u043d\u043e\u0457 \u0437\u0435\u043c\u043b\u0456 \u043f\u0440\u043e \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u0456\u0442\u0435\u0442\u0430\u043c\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0437\u0430 \u043c\u0435\u0442\u043e\u0434\u043e\u043c \u043f\u043e\u0434\u0432\u0456\u0439\u043d\u043e\u0433\u043e \u0437\u0430\u043f\u0438\u0441\u0443 (KomDoppikLG), \u0449\u043e \u043d\u0430\u0431\u0443\u0432 \u0447\u0438\u043d\u043d\u043e\u0441\u0442\u0456 16 \u0431\u0435\u0440\u0435\u0437\u043d\u044f 2006 \u0440\u043e\u043a\u0443, \u043f\u043e\u0448\u0438\u0440\u044e\u0454 \u0441\u0432\u043e\u044e \u0434\u0456\u044e \u0456 \u043d\u0430 \u0457\u0445\u043d\u0456 \u0446\u0456\u043b\u044c\u043e\u0432\u0456 \u043e\u0431&#8217;\u0454\u0434\u043d\u0430\u043d\u043d\u044f. \u041d\u0430\u0441\u0430\u043c\u043f\u0435\u0440\u0435\u0434 \u043d\u0430 \u0442\u0456, \u0449\u043e \u0432\u043e\u043b\u043e\u0434\u0456\u044e\u0442\u044c \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0438\u043c\u0438 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430\u043c\u0438 \u0430\u0431\u043e \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u0430\u043c\u0438, \u043a\u0435\u0440\u043e\u0432\u0430\u043d\u0438\u043c\u0438 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u0438 \u043f\u0440\u043e \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u0456\u0442\u0435\u0442\u0438. \u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u00a7 93 \u0430\u0431\u0437\u0430\u0446\u0443 2 \u041a\u043e\u043c\u0443\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u041a\u043e\u0434\u0435\u043a\u0441\u0443 \u0446\u0456\u043b\u044c\u043e\u0432\u0456 \u043e\u0431&#8217;\u0454\u0434\u043d\u0430\u043d\u043d\u044f \u0437\u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u0430\u043d\u0456 \u0432\u0435\u0441\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0456\u044e \u044f\u043a \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0438\u0445 \u043f\u0440\u0430\u0432\u0438\u043b \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443, \u0442\u0430\u043a \u0456 \u0431\u0435\u0440\u0443\u0447\u0438 \u0434\u043e \u0443\u0432\u0430\u0433\u0438 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u0456 \u043d\u043e\u0440\u043c\u0438 \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430.  <\/p><p>SKS Steuerberatung \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0443\u0454 \u0456 \u0441\u0443\u043f\u0440\u043e\u0432\u043e\u0434\u0436\u0443\u0454 \u0446\u0456\u043b\u044c\u043e\u0432\u0456 \u043e\u0431&#8217;\u0454\u0434\u043d\u0430\u043d\u043d\u044f \u0443&nbsp;\u0432\u0438\u0440\u0456\u0448\u0435\u043d\u043d\u0456 \u043f\u0440\u043e\u0431\u043b\u0435\u043c \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430. \u0412\u043f\u043b\u0438\u0432 \u0417\u0430\u043a\u043e\u043d\u0443 \u0444\u0435\u0434\u0435\u0440\u0430\u043b\u044c\u043d\u043e\u0457 \u0437\u0435\u043c\u043b\u0456 \u043f\u0440\u043e \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u0456\u0442\u0435\u0442\u0430\u043c\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0437\u0430 \u043c\u0435\u0442\u043e\u0434\u043e\u043c \u043f\u043e\u0434\u0432\u0456\u0439\u043d\u043e\u0433\u043e \u0437\u0430\u043f\u0438\u0441\u0443 (KomDoppikLG) \u043d\u0430 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f \u041a\u043e\u043c\u0443\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 (GemO) \u0456 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f \u0417\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u0446\u0456\u043b\u044c\u043e\u0432\u0456 \u043e\u0431&#8217;\u0454\u0434\u043d\u0430\u043d\u043d\u044f (ZwVG) \u0440\u0456\u0437\u043d\u0438\u0439 \u0437\u0430\u043b\u0435\u0436\u043d\u043e \u0432\u0456\u0434 \u0442\u0438\u043f\u0443 \u0446\u0456\u043b\u044c\u043e\u0432\u043e\u0433\u043e \u043e\u0431&#8217;\u0454\u0434\u043d\u0430\u043d\u043d\u044f \u0442\u0430 \u043a\u0435\u0440\u043e\u0432\u0430\u043d\u043e\u0433\u043e \u043d\u0438\u043c \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u043e\u0433\u043e \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430. SKS Steuerberatung \u0442\u0430\u043a\u043e\u0436 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0443\u0454 \u0446\u0456\u043b\u044c\u043e\u0432\u0456 \u043e\u0431&#8217;\u0454\u0434\u043d\u0430\u043d\u043d\u044f, \u044f\u043a\u0456 \u0432\u0435\u0434\u0443\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a \u043d\u0435 \u0437\u0433\u0456\u0434\u043d\u043e \u0437 \u043d\u043e\u0440\u043c\u0430\u043c\u0438 \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430, \u0430&nbsp;\u0437\u0433\u0456\u0434\u043d\u043e \u0437 \u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043e\u044e \u043f\u0440\u043e \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u0456\u0442\u0435\u0442\u0438 \u0442\u0430 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0456 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u0438, \u0449\u043e\u0434\u043e \u0442\u043e\u0433\u043e, \u0443&nbsp;\u044f\u043a\u043e\u043c\u0443 \u043e\u0431\u0441\u044f\u0437\u0456 \u0442\u0430\u043a\u0435 \u043e\u0431&#8217;\u0454\u0434\u043d\u0430\u043d\u043d\u044f \u0437\u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u0430\u043d\u0435 \u043f\u0435\u0440\u0435\u0439\u0442\u0438 \u043d\u0430 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u0456 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f \u0449\u043e\u0434\u043e \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0432\u0456\u0439\u043d\u043e\u0457 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0456\u0457 \u0434\u043b\u044f \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u0456\u0442\u0435\u0442\u0456\u0432.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-10c894e e-flex e-con-boxed e-con e-parent\" data-id=\"10c894e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65eb05a elementor-widget elementor-widget-heading\" data-id=\"65eb05a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u0440\u0456\u0447\u043d\u043e\u0457 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6c987c3 e-con-full e-flex e-con e-child\" data-id=\"6c987c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-decb36f elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"decb36f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u041f\u043e\u0434\u0432\u0456\u0439\u043d\u0430 \u0440\u0456\u0447\u043d\u0430 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c &#8211; \u0446\u0435 \u0432\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u043e\u0457 \u0433\u0440\u0443\u043f\u0438 (\u043c\u0456\u0441\u0442\u0430, \u0440\u0430\u0439\u043e\u043d\u0443, \u0444\u0435\u0434\u0435\u0440\u0430\u043b\u044c\u043d\u043e\u0457 \u0437\u0435\u043c\u043b\u0456, \u0444\u0435\u0434\u0435\u0440\u0430\u0446\u0456\u0457), \u0430&nbsp;\u0442\u0430\u043a\u043e\u0436 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0443 \u0439\u043e\u0433\u043e \u0430\u0434\u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456. \u0422\u0430\u043a\u0430 \u0449\u043e\u0440\u0456\u0447\u043d\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0454 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u043e\u043c \u0432\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0432\u0456\u0439\u043d\u043e\u0457 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0456\u0457 \u0437 \u043c\u0435\u0442\u043e\u044e \u0434\u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u043e\u0433\u043e \u043f\u043b\u0430\u043d\u0443 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u043e\u0457 \u0433\u0440\u0443\u043f\u0438. \u0420\u0456\u0447\u043d\u0438\u0439 \u0437\u0432\u0456\u0442 \u0437 \u043f\u043e\u0434\u0432\u0456\u0439\u043d\u043e\u044e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0456\u0454\u044e \u0441\u043b\u0443\u0436\u0438\u0442\u044c \u0434\u043b\u044f \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u043f\u0440\u043e \u0440\u0435\u0430\u043b\u044c\u043d\u0438\u0439 \u0441\u0442\u0430\u043d \u0430\u043a\u0442\u0438\u0432\u0456\u0432, \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0442\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0449\u0430 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u043e\u0457 \u0433\u0440\u0443\u043f\u0438.  <\/p><p>SKS Steuerberatung \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u0456\u0437\u0443\u0454\u0442\u044c\u0441\u044f \u043d\u0430 \u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u0446\u0456 \u0440\u0456\u0447\u043d\u043e\u0457 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0434\u043b\u044f \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0433\u0440\u0443\u043f. \u041c\u0438 \u043f\u043e\u0432\u043d\u0456\u0441\u0442\u044e \u043f\u0456\u0434\u0442\u0440\u0438\u043c\u0443\u0454\u043c\u043e \u043d\u0430\u0448\u0438\u0445 \u043a\u043b\u0456\u0454\u043d\u0442\u0456\u0432 \u0443&nbsp;\u0441\u043a\u043b\u0430\u0434\u0430\u043d\u043d\u0456 \u0431\u0430\u043b\u0430\u043d\u0441\u0456\u0432 (\u0431\u0430\u043b\u0430\u043d\u0441\u0443 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0456 \u043f\u0430\u0441\u0438\u0432\u0456\u0432), \u043e\u0431\u043b\u0456\u043a\u0443 \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0456\u0432 \u0456 \u0437\u0431\u0438\u0442\u043a\u0456\u0432, \u043e\u0431\u043b\u0456\u043a\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u0442\u0430 \u0456\u043d\u0448\u0438\u0445 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0456\u0432, \u0430&nbsp;\u0442\u0430\u043a\u043e\u0436 \u0443&nbsp;\u0440\u043e\u0437\u0440\u043e\u0431\u0446\u0456 \u0434\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0456\u0457, \u0442\u0430\u043a\u043e\u0457 \u044f\u043a \u0434\u043e\u0434\u0430\u0442\u043e\u043a, \u0437\u0432\u0456\u0442 \u043f\u0440\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0435 \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0449\u0435, \u043e\u0433\u043b\u044f\u0434 \u0437\u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u0430\u043d\u044c \u0456 \u0432\u0438\u043c\u043e\u0433. \u041f\u0456\u0434 \u0447\u0430\u0441 \u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u0437\u0432\u0456\u0442\u0443 \u043c\u0438 \u0437\u0430\u0432\u0436\u0434\u0438 \u0437\u0432\u0435\u0440\u0442\u0430\u0454\u043c\u043e \u0443\u0432\u0430\u0433\u0443 \u043d\u0430 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0456\u0441\u0442\u044c \u0439\u043e\u0433\u043e \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0456\u0432.  <\/p><p>\u0423 \u0431\u0430\u0433\u0430\u0442\u044c\u043e\u0445 \u0433\u0430\u043b\u0443\u0437\u044f\u0445 \u043f\u0440\u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0439\u043d\u043e\u043c\u0443 \u0442\u0430 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u043c\u0443 \u043f\u0456\u0434\u0445\u043e\u0434\u0456 \u0434\u043e \u043f\u043b\u0430\u043d\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u0430 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u043e\u0457 \u0433\u0440\u0443\u043f\u0438 \u043c\u043e\u0436\u043d\u0430 \u0434\u043e\u0441\u044f\u0433\u0442\u0438 \u043a\u0440\u0430\u0449\u043e\u0433\u043e \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0443 \u0456\u0437 \u0437\u043d\u0430\u0447\u043d\u043e \u043c\u0435\u043d\u0448\u0438\u043c\u0438 \u0430\u0434\u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u043c\u0438 \u0437\u0443\u0441\u0438\u043b\u043b\u044f\u043c\u0438. \u041e\u0441\u043d\u043e\u0432\u043d\u0438\u0439 \u043d\u0430\u043f\u0440\u044f\u043c\u043e\u043a \u0440\u043e\u0431\u043e\u0442\u0438 SKS Steuerberatung \u043f\u043e\u043b\u044f\u0433\u0430\u0454 \u0432&nbsp;\u043d\u0430\u0434\u0430\u043d\u043d\u0456 \u0432\u0430\u043c \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0456\u0432 \u0434\u043b\u044f \u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0456\u0457 \u0434\u043b\u044f \u0449\u043e\u0440\u0456\u0447\u043d\u043e\u0433\u043e \u0437\u0432\u0456\u0442\u0443 \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u0440\u043e\u043a\u0443.  <\/p><p><strong>\u0417 SKS Steuerberatung \u0432\u0438 \u0441\u043f\u0456\u0432\u043f\u0440\u0430\u0446\u044e\u0454\u0442\u0435 \u043d\u0430 \u0440\u0456\u0432\u043d\u0438\u0445. \u0417\u0430\u0432\u0434\u044f\u043a\u0438 \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u043c \u0437\u043d\u0430\u043d\u043d\u044f\u043c SKS Steuerberatung \u043c\u043e\u0436\u0435 \u0441\u043a\u043b\u0430\u0441\u0442\u0438 \u043f\u043e\u0434\u0432\u0456\u0439\u043d\u0438\u0439 \u0449\u043e\u0440\u0456\u0447\u043d\u0438\u0439 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u0437\u0432\u0456\u0442 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u043e\u0457 \u0433\u0440\u0443\u043f\u0438 \u043d\u0430 \u0432\u0438\u0449\u043e\u043c\u0443 \u0440\u0456\u0432\u043d\u0456!<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca525f8 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"ca525f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_573681842-min_2-1024x1024.jpeg\" class=\"attachment-large size-large wp-image-2644\" alt=\"\" srcset=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_573681842-min_2-1024x1024.jpeg 1024w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_573681842-min_2-300x300.jpeg 300w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_573681842-min_2-150x150.jpeg 150w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_573681842-min_2-768x768.jpeg 768w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_573681842-min_2-1536x1536.jpeg 1536w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_573681842-min_2.jpeg 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eefa2f4 e-flex e-con-boxed e-con e-parent\" data-id=\"eefa2f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31b9857 elementor-widget elementor-widget-heading\" data-id=\"31b9857\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0410\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0430 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430 \u0440\u0456\u0447\u043d\u0438\u0445 \u0437\u0432\u0456\u0442\u0456\u0432 \u0456 \u0431\u0430\u043b\u0430\u043d\u0441 \u0432\u0456\u0434\u043a\u0440\u0438\u0442\u0442\u044f<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de41804 e-con-full e-flex e-con e-child\" data-id=\"de41804\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-715409c elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"715409c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"619\" src=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_573681871-min-1024x792.jpeg\" class=\"attachment-large size-large wp-image-2645\" alt=\"\" srcset=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_573681871-min-1024x792.jpeg 1024w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_573681871-min-300x232.jpeg 300w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_573681871-min-768x594.jpeg 768w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_573681871-min-1536x1188.jpeg 1536w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/AdobeStock_573681871-min.jpeg 1546w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60a11d7 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"60a11d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0412\u0438 \u0445\u043e\u0447\u0435\u0442\u0435 \u043f\u0440\u043e\u0432\u0435\u0441\u0442\u0438 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0443 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0443 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u00a7\u00a7 104, 105, 106 S\u00e4chsGemO \u0430\u0431\u043e \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u00a7 32 S\u00e4chsEigBVO SKS Steuerberatung \u0443\u0436\u0435 \u043f\u043e\u043d\u0430\u0434 10 \u0440\u043e\u043a\u0456\u0432 \u0441\u043f\u0456\u0432\u043f\u0440\u0430\u0446\u044e\u0454 \u0437 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c &#8211; \u043f\u0430\u043d\u043e\u043c \u0425\u0430\u043d\u0441-\u0419\u043e\u0430\u0445\u0456\u043c\u043e\u043c \u041a\u0440\u0430\u0430\u0446\u0435\u043c. \u041c\u0438 \u0456\u0437 \u0437\u0430\u0434\u043e\u0432\u043e\u043b\u0435\u043d\u043d\u044f\u043c \u043d\u0430\u0434\u0430\u043c\u043e \u0432\u0430\u043c \u043f\u0456\u0434\u0442\u0440\u0438\u043c\u043a\u0443 \u044f\u043a \u043f\u0440\u0438 \u0446\u0456\u043b\u0435\u0441\u043f\u0440\u044f\u043c\u043e\u0432\u0430\u043d\u0456\u0439 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0446\u0456 \u0437 \u0443\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f\u043c \u043f\u043e\u0440\u043e\u0433\u0456\u0432 \u0441\u0443\u0442\u0442\u0454\u0432\u043e\u0441\u0442\u0456, \u0442\u0430\u043a \u0456 \u043f\u0440\u0438 \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u0456\u0439 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0446\u0456 \u0432\u0430\u0448\u0438\u0445 \u0440\u0456\u0447\u043d\u0438\u0445 \u0437\u0432\u0456\u0442\u0456\u0432, \u0437\u043d\u0430\u0439\u0434\u0435\u043c\u043e \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0456 \u0440\u0456\u0448\u0435\u043d\u043d\u044f \u0434\u043b\u044f \u0432\u0430\u0448\u043e\u0457 \u0456\u043d\u0434\u0438\u0432\u0456\u0434\u0443\u0430\u043b\u044c\u043d\u043e\u0457 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0457. \u041e\u0434\u043d\u0438\u043c \u0456\u0437 \u043a\u043b\u044e\u0447\u043e\u0432\u0438\u0445 \u0430\u0441\u043f\u0435\u043a\u0442\u0456\u0432 \u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u0434\u043e \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438 \u0454 \u0432\u0438\u044f\u0432\u043b\u0435\u043d\u043d\u044f \u043c\u043e\u0436\u043b\u0438\u0432\u043e\u0441\u0442\u0435\u0439 \u0443\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u0440\u0456\u0447\u043d\u043e\u0433\u043e \u0437\u0432\u0456\u0442\u0443 \u0434\u043b\u044f \u0439\u043e\u0433\u043e \u043d\u0430\u0439\u0431\u0456\u043b\u044c\u0448\u043e\u0457 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456 \u0432&nbsp;\u0440\u0430\u043c\u043a\u0430\u0445 \u0437\u0430\u043a\u043e\u043d\u0443. \u041c\u0438 \u0431\u0443\u0434\u0435\u043c\u043e \u0440\u0430\u0434\u0456 \u0432\u0430\u0448\u043e\u043c\u0443 \u0437\u0430\u043f\u0438\u0442\u0443 \u043d\u0430\u043c \u0430\u0431\u043e \u043f\u0430\u043d\u0443 \u041a\u0440\u0430\u0430\u0446\u0443 \u0437\u0430 \u0430\u0434\u0440\u0435\u0441\u043e\u044e <a tabindex=\"0\" href=\"https:\/\/www.kmk.info\/index_ger.html\" target=\"_blank\" rel=\"noopener\">www.kmk.info.<\/a>      <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1c5e14c e-flex e-con-boxed e-con e-parent\" data-id=\"1c5e14c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d29f1c4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d29f1c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed3f4fe e-flex e-con-boxed e-con e-parent\" data-id=\"ed3f4fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec49836 elementor-widget elementor-widget-heading\" data-id=\"ec49836\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0417\u0432\u0435\u0440\u0442\u0430\u0439\u0442\u0435\u0441\u044f \u0434\u043e \u043d\u0430\u0441 \u0437\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u0454\u044e!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-57092b5b e-flex e-con-boxed e-con e-parent\" data-id=\"57092b5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d2eac6 elementor-widget elementor-widget-shortcode\" data-id=\"2d2eac6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"4444\" class=\"elementor elementor-4444 elementor-3790 elementor-3790\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f3a2479 e-flex e-con-boxed e-con e-parent\" data-id=\"f3a2479\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-662ea4a elementor-button-align-center elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-form\" data-id=\"662ea4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;\\u0434\\u0430\\u043b\\u0456&quot;,&quot;step_previous_label&quot;:&quot;\\u041f\\u043e\\u043f\\u0435\\u0440\\u0435\\u0434\\u043d\\u0456\\u0439&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t<template id=\"cfef_logic_data_662ea4a\" class=\"cfef_logic_data_js\" data-form-id=\"662ea4a\">{\"field_929a76a\":{\"display_mode\":\"show\",\"fire_action\":\"Any\",\"file_types\":\"png\",\"logic_data\":[{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Laufende Betreuung durch SKS\",\"_id\":\"1fa76ae\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Ongoing advisory service from SKS\",\"_id\":\"bc5489d\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u0422\\u0435\\u043a\\u0443\\u0449\\u0435\\u0435\",\"_id\":\"c28dd94\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u041f\\u043e\\u0442\\u043e\\u0447\\u043d\\u0438\\u0439\",\"_id\":\"030d033\"}]},\"field_177dccf\":{\"display_mode\":\"show\",\"fire_action\":\"Any\",\"file_types\":\"png\",\"logic_data\":[{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Laufende Betreuung durch SKS\",\"_id\":\"1fa76ae\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Ongoing advisory service from SKS\",\"_id\":\"039ca3e\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u0422\\u0435\\u043a\\u0443\\u0449\\u0435\\u0435\",\"_id\":\"60ef81f\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u041f\\u043e\\u0442\\u043e\\u0447\\u043d\\u0438\\u0439\",\"_id\":\"86cb0fc\"}]},\"field_5271263\":{\"display_mode\":\"show\",\"fire_action\":\"Any\",\"file_types\":\"png\",\"logic_data\":[{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Laufende Betreuung durch SKS\",\"_id\":\"1fa76ae\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Ongoing advisory service from SKS\",\"_id\":\"293a97d\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u0422\\u0435\\u043a\\u0443\\u0449\\u0435\\u0435\",\"_id\":\"0c96d1f\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u041f\\u043e\\u0442\\u043e\\u0447\\u043d\\u0438\\u0439\",\"_id\":\"a468196\"}]},\"field_6a4fefa\":{\"display_mode\":\"show\",\"fire_action\":\"Any\",\"file_types\":\"png\",\"logic_data\":[{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Laufende Betreuung durch SKS\",\"_id\":\"8546b09\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Ongoing advisory service from SKS\",\"_id\":\"93ab484\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u0422\\u0435\\u043a\\u0443\\u0449\\u0435\\u0435\",\"_id\":\"4e129e6\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u041f\\u043e\\u0442\\u043e\\u0447\\u043d\\u0438\\u0439\",\"_id\":\"c4d6b28\"}]}}<\/template>\t\t<form class=\"elementor-form\" method=\"post\" name=\"Neues Formular\" aria-label=\"Neues Formular\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"4444\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"662ea4a\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_8bdf7b4 elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_8bdf7b4\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u0417\u0430\u043f\u0438\u0442\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  \"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u041f\u043e\u0442\u043e\u0447\u043d\u0438\u0439 \u0441\u0443\u043f\u0440\u043e\u0432\u0456\u0434 \u0443&nbsp;SKS\" id=\"form-field-field_8bdf7b4-0\" name=\"form_fields[field_8bdf7b4]\" required=\"required\"> <label for=\"form-field-field_8bdf7b4-0\">\u041f\u043e\u0442\u043e\u0447\u043d\u0438\u0439 \u0441\u0443\u043f\u0440\u043e\u0432\u0456\u0434 \u0443&nbsp;SKS<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u041f\u0435\u0440\u0432\u0438\u043d\u043d\u0435 \u0430\u0431\u043e \u0440\u0430\u0437\u043e\u0432\u0435 \u0437\u0432\u0435\u0440\u043d\u0435\u043d\u043d\u044f \u0434\u043e SKS\" id=\"form-field-field_8bdf7b4-1\" name=\"form_fields[field_8bdf7b4]\" required=\"required\"> <label for=\"form-field-field_8bdf7b4-1\">\u041f\u0435\u0440\u0432\u0438\u043d\u043d\u0435 \u0430\u0431\u043e \u0440\u0430\u0437\u043e\u0432\u0435 \u0437\u0432\u0435\u0440\u043d\u0435\u043d\u043d\u044f \u0434\u043e SKS<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u041f\u0406\u0411\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_193190a elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_193190a\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u041f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  \"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u0414\u0456\u044e\u0447\u0435\" id=\"form-field-field_193190a-0\" name=\"form_fields[field_193190a]\"> <label for=\"form-field-field_193190a-0\">\u0414\u0456\u044e\u0447\u0435<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u0412 \u043f\u0440\u043e\u0446\u0435\u0441\u0456 \u0441\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \" id=\"form-field-field_193190a-1\" name=\"form_fields[field_193190a]\"> <label for=\"form-field-field_193190a-1\">\u0412 \u043f\u0440\u043e\u0446\u0435\u0441\u0456 \u0441\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f <\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_be9601a elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_be9601a\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u041d\u0430\u0437\u0432\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0442\u0430 \u043f\u0440\u0430\u0432\u043e\u0432\u0430 \u0444\u043e\u0440\u043c\u0430\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_be9601a]\" id=\"form-field-field_be9601a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_970de35 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_970de35\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u041a\u0456\u043b\u044c\u043a\u0456\u0441\u0442\u044c \u0440\u043e\u0431\u0456\u0442\u043d\u0438\u043a\u0456\u0432\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_970de35]\" id=\"form-field-field_970de35\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_929a76a elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_929a76a\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u041e\u0447\u0456\u043a\u0443\u0432\u0430\u043d\u0438\u0439 \u0440\u0456\u0447\u043d\u0438\u0439 \u043e\u0431\u0456\u0433 (\u043f\u043e\u0442\u043e\u0447\u043d\u0438\u0439 \u0440\u0456\u043a)\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_929a76a]\" id=\"form-field-field_929a76a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_177dccf elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_177dccf\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u041e\u0447\u0456\u043a\u0443\u0432\u0430\u043d\u0438\u0439 \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a\/ \u0437\u0431\u0438\u0442\u043e\u043a (\u043f\u043e\u0442\u043e\u0447\u043d\u0438\u0439 \u0440\u0456\u043a)\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_177dccf]\" id=\"form-field-field_177dccf\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_5271263 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_5271263\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u0421\u0443\u043c\u0430 \u0431\u0430\u043b\u0430\u043d\u0441\u0443 (\u043f\u043e\u0442\u043e\u0447\u043d\u0438\u0439 \u0440\u0456\u043a, \u044f\u043a\u0449\u043e \u0432\u0456\u0434\u043e\u043c\u043e)\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_5271263]\" id=\"form-field-field_5271263\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_6a4fefa elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6a4fefa\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u0412\u0438\u0434 \u043f\u043e\u0441\u043b\u0443\u0433\u0438, \u044f\u043a\u0443 \u0432\u0438 \u0431\u0430\u0436\u0430\u0454\u0442\u0435 \u043e\u0442\u0440\u0438\u043c\u0430\u0442\u0438\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  \"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a\" id=\"form-field-field_6a4fefa-0\" name=\"form_fields[field_6a4fefa]\" required=\"required\"> <label for=\"form-field-field_6a4fefa-0\">\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u0440\u0456\u0447\u043d\u043e\u0433\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0437\u0432\u0456\u0442\u0443\" id=\"form-field-field_6a4fefa-1\" name=\"form_fields[field_6a4fefa]\" required=\"required\"> <label for=\"form-field-field_6a4fefa-1\">\u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u0440\u0456\u0447\u043d\u043e\u0433\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0437\u0432\u0456\u0442\u0443<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u041d\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0437\u0430\u0440\u043e\u0431\u0456\u0442\u043d\u043e\u0457 \u043f\u043b\u0430\u0442\u0438 \u0442\u0430 \u0432\u0438\u043f\u043b\u0430\u0442\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\" id=\"form-field-field_6a4fefa-2\" name=\"form_fields[field_6a4fefa]\" required=\"required\"> <label for=\"form-field-field_6a4fefa-2\">\u041d\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0437\u0430\u0440\u043e\u0431\u0456\u0442\u043d\u043e\u0457 \u043f\u043b\u0430\u0442\u0438 \u0442\u0430 \u0432\u0438\u043f\u043b\u0430\u0442\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0439\" id=\"form-field-field_6a4fefa-3\" name=\"form_fields[field_6a4fefa]\" required=\"required\"> <label for=\"form-field-field_6a4fefa-3\">\u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0439<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u041f\u043e\u0441\u0442\u0456\u0439\u043d\u0435 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0437 \u0440\u0456\u0437\u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0442\u0435\u043c\" id=\"form-field-field_6a4fefa-4\" name=\"form_fields[field_6a4fefa]\" required=\"required\"> <label for=\"form-field-field_6a4fefa-4\">\u041f\u043e\u0441\u0442\u0456\u0439\u043d\u0435 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0437 \u0440\u0456\u0437\u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0442\u0435\u043c<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u041c\u0421\u0424\u0417\" id=\"form-field-field_6a4fefa-5\" name=\"form_fields[field_6a4fefa]\" required=\"required\"> <label for=\"form-field-field_6a4fefa-5\">\u041c\u0421\u0424\u0417<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u0406\u043d\u0448\u0435 (\u0431\u0443\u0434\u044c \u043b\u0430\u0441\u043a\u0430, \u043e\u043f\u0438\u0448\u0456\u0442\u044c \u0432&nbsp;\u043f\u043e\u043b\u0456 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u0431\u0456\u043b\u044c\u0448 \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u043e)\" id=\"form-field-field_6a4fefa-6\" name=\"form_fields[field_6a4fefa]\" required=\"required\"> <label for=\"form-field-field_6a4fefa-6\">\u0406\u043d\u0448\u0435 (\u0431\u0443\u0434\u044c \u043b\u0430\u0441\u043a\u0430, \u043e\u043f\u0438\u0448\u0456\u0442\u044c \u0432&nbsp;\u043f\u043e\u043b\u0456 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u0431\u0456\u043b\u044c\u0448 \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u043e)<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_bfe2426 elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_bfe2426\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u0411\u0430\u0436\u0430\u043d\u0430 \u043c\u043e\u0432\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u0457\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  elementor-subgroup-inline\"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"DE\" id=\"form-field-field_bfe2426-0\" name=\"form_fields[field_bfe2426]\" required=\"required\"> <label for=\"form-field-field_bfe2426-0\">DE<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"EN\" id=\"form-field-field_bfe2426-1\" name=\"form_fields[field_bfe2426]\" required=\"required\"> <label for=\"form-field-field_bfe2426-1\">EN<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"UK\" id=\"form-field-field_bfe2426-2\" name=\"form_fields[field_bfe2426]\" required=\"required\"> <label for=\"form-field-field_bfe2426-2\">UK<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"RU\" id=\"form-field-field_bfe2426-3\" name=\"form_fields[field_bfe2426]\" required=\"required\"> <label for=\"form-field-field_bfe2426-3\">RU<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_8062a58 elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_8062a58\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u0422\u0435\u043b\u0435\u0444\u043e\u043d\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_8062a58]\" id=\"form-field-field_8062a58\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"\u041b\u0438\u0448\u0435 \u0446\u0438\u0444\u0440\u0438 \u0442\u0430 \u0441\u0438\u043c\u0432\u043e\u043b\u0438 \u0442\u0435\u043b\u0435\u0444\u043e\u043d\u0443 (#, -, *, \u0456 \u0442.\u0434.) \u043f\u0440\u0438\u0439\u043c\u0430\u044e\u0442\u044c\u0441\u044f.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u041f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" required=\"required\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-recaptcha_v3 elementor-field-group elementor-column elementor-field-group-field_e5fbf00 elementor-col-100 recaptcha_v3-inline\">\n\t\t\t\t\t<div class=\"elementor-field\" id=\"form-field-field_e5fbf00\"><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-field_f144b9a elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[field_f144b9a]\" id=\"form-field-field_f144b9a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0412\u0456\u0434\u043f\u0440\u0430\u0432\u0438\u0442\u0438 \u0437\u0430\u043f\u0438\u0442<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u041c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u0435 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u043f\u0440\u0430\u0432\u043e \u0411\u0435\u0437\u043f\u0435\u043a\u0430 \u0432&nbsp;\u0443\u0441\u0456\u0445 \u043c\u0443\u043d\u0456\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u0438\u0445 \u043f\u0438\u0442\u0430\u043d\u043d\u044f\u0445 &#8211; \u0437\u0430\u0432\u0434\u044f\u043a\u0438 \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u043e\u043c\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u043c\u0443 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0443\u0432\u0430\u043d\u043d\u044e! \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0457 \u044e\u0440\u0438\u0434\u0438\u0447\u043d\u0438\u0445 \u043e\u0441\u0456\u0431 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u043e \u0440\u043e\u0437\u0434\u0456\u043b\u0443 \u043f\u0440\u043e \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u044e\u0440\u0438\u0434\u0438\u0447\u043d\u0438\u0445 \u043e\u0441\u0456\u0431 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430 \u0431\u0430\u0437\u0443\u0454\u0442\u044c\u0441\u044f \u043d\u0430 \u0432\u0435\u043b\u0438\u0447\u0435\u0437\u043d\u0456\u0439 \u043a\u0456\u043b\u044c\u043a\u043e\u0441\u0442\u0456 \u0441\u0443\u0434\u043e\u0432\u043e\u0457 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438. \u0411\u0435\u0437\u043b\u0456\u0447 \u0441\u0443\u0434\u043e\u0432\u0438\u0445 \u0440\u0456\u0448\u0435\u043d\u044c \u0443&nbsp;\u0446\u0456\u0439 \u0446\u0430\u0440\u0438\u043d\u0456 &#8211; \u0446\u0435 \u043d\u0435 \u043f\u0440\u043e\u043a\u043b\u044f\u0442\u0442\u044f, \u0430&nbsp;\u0431\u043b\u0430\u0433\u043e\u0441\u043b\u043e\u0432\u0435\u043d\u043d\u044f, \u043e\u0441\u043a\u0456\u043b\u044c\u043a\u0438 \u0434\u0430\u0454 \u0437\u043c\u043e\u0433\u0443 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0443 \u043f\u0456\u0434\u0456\u0431\u0440\u0430\u0442\u0438 \u043d\u0430\u0439\u0431\u0456\u043b\u044c\u0448 \u043f\u0456\u0434\u0445\u043e\u0434\u044f\u0449\u0438\u0439 \u043f\u0440\u0435\u0446\u0435\u0434\u0435\u043d\u0442 \u0456 \u043e\u0431\u0491\u0440\u0443\u043d\u0442\u0443\u0432\u0430\u0442\u0438 \u0439\u043e\u0433\u043e [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":2663,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2646","page","type-page","status-publish","hentry"],"meta_box":[],"_links":{"self":[{"href":"https:\/\/sks-stb.de\/uk\/wp-json\/wp\/v2\/pages\/2646","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sks-stb.de\/uk\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sks-stb.de\/uk\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sks-stb.de\/uk\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/sks-stb.de\/uk\/wp-json\/wp\/v2\/comments?post=2646"}],"version-history":[{"count":1,"href":"https:\/\/sks-stb.de\/uk\/wp-json\/wp\/v2\/pages\/2646\/revisions"}],"predecessor-version":[{"id":8054,"href":"https:\/\/sks-stb.de\/uk\/wp-json\/wp\/v2\/pages\/2646\/revisions\/8054"}],"up":[{"embeddable":true,"href":"https:\/\/sks-stb.de\/uk\/wp-json\/wp\/v2\/pages\/2663"}],"wp:attachment":[{"href":"https:\/\/sks-stb.de\/uk\/wp-json\/wp\/v2\/media?parent=2646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}