BMF: Steuerbefreiung bei Ausfuhrlieferungen

Juli 2, 2025 | Uncategorized | 0 Kommentare

Das BMF bezieht Stellung zu den Voraussetzungen für die Inanspruchnahme der Steuerbefreiung bei Ausfuhrlieferungen und der Konkretisierung der Vorgaben nach der sog. Missbrauchsrechtsprechung des EuGH. Der UStAE wurde angepasst.

Privacy Overview

This website uses cookies to improve your experience while you navigate through the website. Out of these, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to opt-out of these cookies. But opting out of some of these cookies may affect your browsing experience.

Necessary

immer aktiv

Necessary cookies are absolutely essential for the website to function properly. These cookies ensure basic functionalities and security features of the website, anonymously.

Cookie	Dauer	Beschreibung
cookielawinfo-checkbox-analytics	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics".
cookielawinfo-checkbox-functional	11 months	The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional".
cookielawinfo-checkbox-necessary	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary".
cookielawinfo-checkbox-others	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other.
cookielawinfo-checkbox-performance	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance".
viewed_cookie_policy	11 months	The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data.

img:is([sizes="auto" i]){contain-intrinsic-size:3000px 1500px;}img.wp-smiley,img.emoji{display:inline !important;border:none !important;box-shadow:none !important;height:1em !important;width:1em !important;margin:0 .07em !important;vertical-align:-.1em !important;background:none !important;padding:0 !important;}.has-text-align-justify{text-align:justify;}.wp-block-audio :where(figcaption){color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-audio :where(figcaption){color:rgba(255,255,255,.65);}.wp-block-audio{margin:0 0 1em;}.wp-block-code{border:1px solid #ccc;border-radius:4px;font-family:Menlo,Consolas,monaco,monospace;padding:.8em 1em;}.wp-block-embed :where(figcaption){color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-embed :where(figcaption){color:rgba(255,255,255,.65);}.wp-block-embed{margin:0 0 1em;}.blocks-gallery-caption{color:#555;font-size:13px;text-align:center;}.is-dark-theme .blocks-gallery-caption{color:rgba(255,255,255,.65);}:root :where(.wp-block-image figcaption){color:#555;font-size:13px;text-align:center;}.is-dark-theme :root :where(.wp-block-image figcaption){color:rgba(255,255,255,.65);}.wp-block-image{margin:0 0 1em;}.wp-block-pullquote{border-bottom:4px solid;border-top:4px solid;color:currentColor;margin-bottom:1.75em;}.wp-block-pullquote cite,.wp-block-pullquote footer,.wp-block-pullquote__citation{color:currentColor;font-size:.8125em;font-style:normal;text-transform:uppercase;}.wp-block-quote{border-left:.25em solid;margin:0 0 1.75em;padding-left:1em;}.wp-block-quote cite,.wp-block-quote footer{color:currentColor;font-size:.8125em;font-style:normal;position:relative;}.wp-block-quote:where(.has-text-align-right){border-left:none;border-right:.25em solid;padding-left:0;padding-right:1em;}.wp-block-quote:where(.has-text-align-center){border:none;padding-left:0;}.wp-block-quote.is-large,.wp-block-quote.is-style-large,.wp-block-quote:where(.is-style-plain){border:none;}.wp-block-search .wp-block-search__label{font-weight:700;}.wp-block-search__button{border:1px solid #ccc;padding:.375em .625em;}:where(.wp-block-group.has-background){padding:1.25em 2.375em;}.wp-block-separator.has-css-opacity{opacity:.4;}.wp-block-separator{border:none;border-bottom:2px solid;margin-left:auto;margin-right:auto;}.wp-block-separator.has-alpha-channel-opacity{opacity:1;}.wp-block-separator:not(.is-style-wide):not(.is-style-dots){width:100px;}.wp-block-separator.has-background:not(.is-style-dots){border-bottom:none;height:1px;}.wp-block-separator.has-background:not(.is-style-wide):not(.is-style-dots){height:2px;}.wp-block-table{margin:0 0 1em;}.wp-block-table td,.wp-block-table th{word-break:normal;}.wp-block-table :where(figcaption){color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-table :where(figcaption){color:rgba(255,255,255,.65);}.wp-block-video :where(figcaption){color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-video :where(figcaption){color:rgba(255,255,255,.65);}.wp-block-video{margin:0 0 1em;}:root :where(.wp-block-template-part.has-background){margin-bottom:0;margin-top:0;padding:1.25em 2.375em;}.wp-block-feedzy-rss-feeds-loop{display:grid;gap:24px;grid-template-columns:repeat(1,1fr);}@media (min-width:782px){.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-2,.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-3,.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-4,.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-5{grid-template-columns:repeat(2,1fr);}}@media (min-width:960px){.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-2{grid-template-columns:repeat(2,1fr);}.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-3{grid-template-columns:repeat(3,1fr);}.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-4{grid-template-columns:repeat(4,1fr);}.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-5{grid-template-columns:repeat(5,1fr);}}.wp-block-feedzy-rss-feeds-loop .wp-block-image.is-style-rounded img{border-radius:9999px;}.jetpack-sharing-buttons__services-list{display:flex;flex-direction:row;flex-wrap:wrap;gap:0;list-style-type:none;margin:5px;padding:0;}.jetpack-sharing-buttons__services-list.has-small-icon-size{font-size:12px;}.jetpack-sharing-buttons__services-list.has-normal-icon-size{font-size:16px;}.jetpack-sharing-buttons__services-list.has-large-icon-size{font-size:24px;}.jetpack-sharing-buttons__services-list.has-huge-icon-size{font-size:36px;}@media print{.jetpack-sharing-buttons__services-list{display:none !important;}}.editor-styles-wrapper .wp-block-jetpack-sharing-buttons{gap:0;padding-inline-start:0;}ul.jetpack-sharing-buttons__services-list.has-background{padding:1.25em 2.375em;}.wp-site-blocks > .alignleft{float:left;margin-right:2em;}.wp-site-blocks > .alignright{float:right;margin-left:2em;}.wp-site-blocks > .aligncenter{justify-content:center;margin-left:auto;margin-right:auto;}:where(.is-layout-flex){gap:.5em;}:where(.is-layout-grid){gap:.5em;}.is-layout-flow > .alignleft{float:left;margin-inline-start:0;margin-inline-end:2em;}.is-layout-flow > .alignright{float:right;margin-inline-start:2em;margin-inline-end:0;}.is-layout-flow > .aligncenter{margin-left:auto !important;margin-right:auto !important;}.is-layout-constrained > .alignleft{float:left;margin-inline-start:0;margin-inline-end:2em;}.is-layout-constrained > .alignright{float:right;margin-inline-start:2em;margin-inline-end:0;}.is-layout-constrained > .aligncenter{margin-left:auto !important;margin-right:auto !important;}.is-layout-constrained > .alignwide{max-width:var(--wp--style--global--wide-size);}body .is-layout-flex{display:flex;}.is-layout-flex{flex-wrap:wrap;align-items:center;}.is-layout-flex > :is(*,div){margin:0;}body .is-layout-grid{display:grid;}.is-layout-grid > :is(*,div){margin:0;}:root :where(.wp-element-button,.wp-block-button__link){background-color:#32373c;border-width:0;color:#fff;font-family:inherit;font-size:inherit;line-height:inherit;padding:calc(.667em + 2px) calc(1.333em + 2px);text-decoration:none;}.has-black-color{color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-color{color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-color{color:var(--wp--preset--color--white) !important;}.has-pale-pink-color{color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-color{color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-color{color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-color{color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-color{color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-color{color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-color{color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-color{color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-color{color:var(--wp--preset--color--vivid-purple) !important;}.has-black-background-color{background-color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-background-color{background-color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-background-color{background-color:var(--wp--preset--color--white) !important;}.has-pale-pink-background-color{background-color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-background-color{background-color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-background-color{background-color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-background-color{background-color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-background-color{background-color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-background-color{background-color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-background-color{background-color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-background-color{background-color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-background-color{background-color:var(--wp--preset--color--vivid-purple) !important;}.has-black-border-color{border-color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-border-color{border-color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-border-color{border-color:var(--wp--preset--color--white) !important;}.has-pale-pink-border-color{border-color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-border-color{border-color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-border-color{border-color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-border-color{border-color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-border-color{border-color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-border-color{border-color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-border-color{border-color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-border-color{border-color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-border-color{border-color:var(--wp--preset--color--vivid-purple) !important;}.has-vivid-cyan-blue-to-vivid-purple-gradient-background{background:var(--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple) !important;}.has-light-green-cyan-to-vivid-green-cyan-gradient-background{background:var(--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan) !important;}.has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange) !important;}.has-luminous-vivid-orange-to-vivid-red-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-orange-to-vivid-red) !important;}.has-very-light-gray-to-cyan-bluish-gray-gradient-background{background:var(--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray) !important;}.has-cool-to-warm-spectrum-gradient-background{background:var(--wp--preset--gradient--cool-to-warm-spectrum) !important;}.has-blush-light-purple-gradient-background{background:var(--wp--preset--gradient--blush-light-purple) !important;}.has-blush-bordeaux-gradient-background{background:var(--wp--preset--gradient--blush-bordeaux) !important;}.has-luminous-dusk-gradient-background{background:var(--wp--preset--gradient--luminous-dusk) !important;}.has-pale-ocean-gradient-background{background:var(--wp--preset--gradient--pale-ocean) !important;}.has-electric-grass-gradient-background{background:var(--wp--preset--gradient--electric-grass) !important;}.has-midnight-gradient-background{background:var(--wp--preset--gradient--midnight) !important;}.has-small-font-size{font-size:var(--wp--preset--font-size--small) !important;}.has-medium-font-size{font-size:var(--wp--preset--font-size--medium) !important;}.has-large-font-size{font-size:var(--wp--preset--font-size--large) !important;}.has-x-large-font-size{font-size:var(--wp--preset--font-size--x-large) !important;}:where(.wp-block-post-template.is-layout-flex){gap:1.25em;}:where(.wp-block-post-template.is-layout-grid){gap:1.25em;}:where(.wp-block-columns.is-layout-flex){gap:2em;}:where(.wp-block-columns.is-layout-grid){gap:2em;}:root :where(.wp-block-pullquote){font-size:1.5em;line-height:1.6;}.a-stats{--akismet-color-mid-green:#357b49;--akismet-color-white:#fff;--akismet-color-light-grey:#f6f7f7;max-width:350px;width:auto;}.a-stats *{all:unset;box-sizing:border-box;}.a-stats strong{font-weight:600;}.a-stats a.a-stats__link,.a-stats a.a-stats__link:visited,.a-stats a.a-stats__link:active{background:var(--akismet-color-mid-green);border:none;box-shadow:none;border-radius:8px;color:var(--akismet-color-white);cursor:pointer;display:block;font-family:-apple-system,BlinkMacSystemFont,"Segoe UI","Roboto","Oxygen-Sans","Ubuntu","Cantarell","Helvetica Neue",sans-serif;font-weight:500;padding:12px;text-align:center;text-decoration:none;transition:all .2s ease;}.widget .a-stats a.a-stats__link:focus{background:var(--akismet-color-mid-green);color:var(--akismet-color-white);text-decoration:none;}.a-stats a.a-stats__link:hover{filter:brightness(110%);box-shadow:0 4px 12px rgba(0,0,0,.06),0 0 2px rgba(0,0,0,.16);}.a-stats .count{color:var(--akismet-color-white);display:block;font-size:1.5em;line-height:1.4;padding:0 13px;white-space:nowrap;}.feedzy-rss-link-icon:after{content:url("https://cdn-kombj.nitrocdn.com/bWFRDjajVaLsBDUWdeKIcTDZspNhiGFU/assets/images/optimized/rev-e4246e6/esn-stb.de/wp-content/plugins/feedzy-rss-feeds/img/external-link.png");margin-left:3px;}img#wpstats{display:none;}.lg-backdrop{background-color:rgba(0,0,0,.6) !important;}.lg-toolbar,.lg-dropdown{background-color:rgba(0,0,0,.8) !important;}.lg-dropdown:after{border-bottom-color:rgba(0,0,0,.8) !important;}.lg-sub-html{background-color:rgba(0,0,0,.8) !important;}.lg-thumb-outer,.lg-progress-bar{background-color:#444 !important;}.lg-progress{background-color:#a90707 !important;}.lg-icon{color:#efefef !important;font-size:20px !important;}.lg-icon.lg-toogle-thumb{font-size:24px !important;}.lg-icon:hover,.lg-dropdown-text:hover{color:#fff !important;}.lg-sub-html,.lg-dropdown-text{color:#efefef !important;font-size:14px !important;}#lg-counter{color:#efefef !important;font-size:14px !important;}.lg-prev,.lg-next{font-size:35px !important;}.lg-icon{background-color:transparent !important;}#lg-counter{opacity:.9;}.lg-thumb-outer{padding:0 10px;}.lg-thumb-item{border-radius:0 !important;border:none !important;opacity:.5;}.lg-thumb-item.active{opacity:1;}#wpforms-submit-1919{-webkit-transform:translatex(0px) translatey(0px);-ms-transform:translatex(0px) translatey(0px);transform:translatex(0px) translatey(0px);background-color:#af9253;font-size:15px !important;}.et_pb_social_media_follow .et-social-instagram .icon{background-color:#af9253;}.et_pb_social_media_follow .et-social-instagram .follow_button{background-color:#af9253;}body #page-container .et-db #et-boc .et-l .et_pb_row_0_tb_header.et_pb_row,body.et_pb_pagebuilder_layout.single #page-container #et-boc .et-l .et_pb_row_0_tb_header.et_pb_row,body.et_pb_pagebuilder_layout.single.et_full_width_page #page-container #et-boc .et-l .et_pb_row_0_tb_header.et_pb_row{width:100%;max-width:100%;}.et_pb_blurb_0_tb_header.et_pb_blurb .et_pb_module_header,.et_pb_blurb_0_tb_header.et_pb_blurb .et_pb_module_header a,.et_pb_blurb_1_tb_header.et_pb_blurb .et_pb_module_header,.et_pb_blurb_1_tb_header.et_pb_blurb .et_pb_module_header a,.et_pb_blurb_2_tb_header.et_pb_blurb .et_pb_module_header,.et_pb_blurb_2_tb_header.et_pb_blurb .et_pb_module_header a{font-weight:700;font-size:20px;color:#202046 !important;line-height:1.2em;}.et_pb_blurb_0_tb_header .et_pb_main_blurb_image .et_pb_only_image_mode_wrap,.et_pb_blurb_1_tb_header .et_pb_main_blurb_image .et_pb_only_image_mode_wrap,.et_pb_blurb_2_tb_header .et_pb_main_blurb_image .et_pb_only_image_mode_wrap{padding-left:12px !important;}body #page-container .et-db #et-boc .et-l .et_pb_row_1_tb_header.et_pb_row,body.et_pb_pagebuilder_layout.single #page-container #et-boc .et-l .et_pb_row_1_tb_header.et_pb_row,body.et_pb_pagebuilder_layout.single.et_full_width_page #page-container #et-boc .et-l .et_pb_row_1_tb_header.et_pb_row{width:90%;max-width:90%;}.et_pb_menu_0_tb_header.et_pb_menu ul li.current-menu-item a{color:#6f4a27 !important;}.et_pb_menu_0_tb_header.et_pb_menu .et_mobile_menu{border-color:#6f4a27;}.et_pb_menu_0_tb_header.et_pb_menu .et_mobile_menu a{color:#000 !important;}.et_pb_menu_0_tb_header.et_pb_menu .nav li ul.sub-menu li.current-menu-item a{color:#6f4a27 !important;}.et_pb_menu_0_tb_header.et_pb_menu .et_mobile_menu,.et_pb_menu_0_tb_header.et_pb_menu .et_mobile_menu ul{background-color:#fff !important;}.et_pb_menu_0_tb_header .et_pb_menu__logo-slot{width:24%;max-width:100%;}.et_pb_menu_0_tb_header .et_pb_menu__logo-slot .et_pb_menu__logo-wrap img{height:auto;max-height:none;}.et_pb_menu_0_tb_header .et_pb_menu__icon.et_pb_menu__search-button,.et_pb_menu_0_tb_header .et_pb_menu__icon.et_pb_menu__close-search-button,.et_pb_menu_0_tb_header .et_pb_menu__icon.et_pb_menu__cart-button{color:#7ebec5;}body #page-container .et-db #et-boc .et-l .et_pb_row_0_tb_body.et_pb_row,body.et_pb_pagebuilder_layout.single #page-container #et-boc .et-l .et_pb_row_0_tb_body.et_pb_row,body.et_pb_pagebuilder_layout.single.et_full_width_page #page-container #et-boc .et-l .et_pb_row_0_tb_body.et_pb_row{max-width:90%;}.et_pb_post_title_0_tb_body .et_pb_title_container h2.entry-title,.et_pb_post_title_0_tb_body .et_pb_title_container h3.entry-title,.et_pb_post_title_0_tb_body .et_pb_title_container h4.entry-title,.et_pb_post_title_0_tb_body .et_pb_title_container h5.entry-title,.et_pb_post_title_0_tb_body .et_pb_title_container h6.entry-title{font-weight:600;font-size:42px;color:#fff !important;line-height:1.4em;text-align:center;}body #page-container .et-db #et-boc .et-l .et_pb_row_1_tb_body.et_pb_row,body.et_pb_pagebuilder_layout.single #page-container #et-boc .et-l .et_pb_row_1_tb_body.et_pb_row,body.et_pb_pagebuilder_layout.single.et_full_width_page #page-container #et-boc .et-l .et_pb_row_1_tb_body.et_pb_row{width:90%;max-width:90%;}.et_pb_post_content_0_tb_body ul li{line-height:1.8em;line-height:1.8em;}.et_pb_post_content_0_tb_body ol li,.et_pb_post_content_0_tb_body ol{line-height:1.8em;}.et_pb_post_content_0_tb_body blockquote{border-color:#af9253;}.et_pb_post_content_0_tb_body h1{font-weight:600;font-size:28px;line-height:1.6em;}.et_pb_post_content_0_tb_body h2,.et_pb_post_content_0_tb_body h3,.et_pb_post_content_0_tb_body h4,.et_pb_post_content_0_tb_body h5,.et_pb_post_content_0_tb_body h6{font-weight:600;line-height:1.6em;}body #page-container .et-db #et-boc .et-l .et_pb_row_0_tb_footer.et_pb_row,body.et_pb_pagebuilder_layout.single #page-container #et-boc .et-l .et_pb_row_0_tb_footer.et_pb_row,body.et_pb_pagebuilder_layout.single.et_full_width_page #page-container #et-boc .et-l .et_pb_row_0_tb_footer.et_pb_row,.et_pb_row_1_tb_footer,body #page-container .et-db #et-boc .et-l .et_pb_row_1_tb_footer.et_pb_row,body.et_pb_pagebuilder_layout.single #page-container #et-boc .et-l .et_pb_row_1_tb_footer.et_pb_row,body.et_pb_pagebuilder_layout.single.et_full_width_page #page-container #et-boc .et-l .et_pb_row_1_tb_footer.et_pb_row{width:90%;max-width:90%;}.et_pb_blurb_0_tb_footer.et_pb_blurb p,.et_pb_blurb_1_tb_footer.et_pb_blurb p,.et_pb_blurb_2_tb_footer.et_pb_blurb p,.et_pb_blurb_3_tb_footer.et_pb_blurb p{line-height:1.6em;}.et_pb_blurb_0_tb_footer.et_pb_blurb,.et_pb_blurb_1_tb_footer.et_pb_blurb,.et_pb_blurb_2_tb_footer.et_pb_blurb,.et_pb_blurb_3_tb_footer.et_pb_blurb{font-weight:300;font-size:15px;color:#fff !important;line-height:1.6em;}.et_pb_blurb_0_tb_footer .et-pb-icon,.et_pb_blurb_1_tb_footer .et-pb-icon,.et_pb_blurb_3_tb_footer .et-pb-icon{font-size:20px;color:#fff;font-family:FontAwesome !important;font-weight:900 !important;}.et_pb_blurb_2_tb_footer .et-pb-icon{font-size:20px;color:#fff;font-family:FontAwesome !important;font-weight:400 !important;}.et_pb_text_1_tb_footer h3,.et_pb_text_3_tb_footer h3{font-size:23px;color:#fff !important;line-height:1.4em;}.et_pb_text_1_tb_footer,.et_pb_text_3_tb_footer,.et_pb_text_5_tb_footer{line-height:1.6em;line-height:1.6em;font-weight:300;font-size:15px;}.et_pb_text_1_tb_footer.et_pb_text a,.et_pb_text_3_tb_footer.et_pb_text a,.et_pb_text_5_tb_footer.et_pb_text{color:#fff !important;}.wpforms_selector_0_tb_footer{padding-top:0px;}body #page-container .et_pb_section .et_pb_social_media_follow li.et_pb_social_media_follow_network_0_tb_footer .follow_button:before,body #page-container .et_pb_section .et_pb_social_media_follow li.et_pb_social_media_follow_network_0_tb_footer .follow_button:after{display:none !important;}ul.et_pb_social_media_follow_0_tb_footer{background-color:rgba(255,255,255,0);padding-top:0px !important;padding-right:0px !important;padding-bottom:0px !important;padding-left:0px !important;}ul.et_pb_social_media_follow_0_tb_footer a.icon{border-radius:20px 20px 20px 20px;}.et_pb_section_1_tb_footer.et_pb_section{padding-top:0px;padding-bottom:0px;background-color:#000 !important;}.et_pb_row_1_tb_footer{border-top-width:1px;}.et_pb_text_5_tb_footer.et_pb_text a{color:#af9253 !important;}.et_pb_social_media_follow_network_0_tb_footer a.icon{background-color:#ea2c59 !important;transition:background-color 300ms ease 0ms,background-image 300ms ease 0ms;}.et_pb_social_media_follow_network_0_tb_footer a.icon:hover{background-image:initial !important;background-color:#6f4a27 !important;}.et_pb_social_media_follow_network_0_tb_footer.et_pb_social_icon a.icon{border-radius:0px 0px 0px 0px;}body #page-container .et_pb_section .et_pb_social_media_follow li.et_pb_social_media_follow_network_0_tb_footer .follow_button{color:#fff !important;background-color:#e02b20;}

BMF: Steuerbefreiung bei Ausfuhrlieferungen

Navigation

Leistungen

Newsletter