BFH: Alle am 15.1.2026 veröffentlichten Entscheidungen

Jan. 15, 2026 | Uncategorized | 0 Kommentare

Am 15.1.2026 hat der BFH zwei sog. V-Entscheidungen zur Veröffentlichung freigegeben.

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],[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}:root{--wp--preset--aspect-ratio--square:1;--wp--preset--aspect-ratio--4-3:4/3;--wp--preset--aspect-ratio--3-4:3/4;--wp--preset--aspect-ratio--3-2:3/2;--wp--preset--aspect-ratio--2-3:2/3;--wp--preset--aspect-ratio--16-9:16/9;--wp--preset--aspect-ratio--9-16:9/16;--wp--preset--color--black:#000;--wp--preset--color--cyan-bluish-gray:#abb8c3;--wp--preset--color--white:#fff;--wp--preset--color--pale-pink:#f78da7;--wp--preset--color--vivid-red:#cf2e2e;--wp--preset--color--luminous-vivid-orange:#ff6900;--wp--preset--color--luminous-vivid-amber:#fcb900;--wp--preset--color--light-green-cyan:#7bdcb5;--wp--preset--color--vivid-green-cyan:#00d084;--wp--preset--color--pale-cyan-blue:#8ed1fc;--wp--preset--color--vivid-cyan-blue:#0693e3;--wp--preset--color--vivid-purple:#9b51e0;--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple:linear-gradient(135deg,#0693e3 0%,#9b51e0 100%);--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan:linear-gradient(135deg,#7adcb4 0%,#00d082 100%);--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange:linear-gradient(135deg,#fcb900 0%,#ff6900 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red:linear-gradient(135deg,#ff6900 0%,#cf2e2e 100%);--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray:linear-gradient(135deg,#eee 0%,#a9b8c3 100%);--wp--preset--gradient--cool-to-warm-spectrum:linear-gradient(135deg,#4aeadc 0%,#9778d1 20%,#cf2aba 40%,#ee2c82 60%,#fb6962 80%,#fef84c 100%);--wp--preset--gradient--blush-light-purple:linear-gradient(135deg,#ffceec 0%,#9896f0 100%);--wp--preset--gradient--blush-bordeaux:linear-gradient(135deg,#fecda5 0%,#fe2d2d 50%,#6b003e 100%);--wp--preset--gradient--luminous-dusk:linear-gradient(135deg,#ffcb70 0%,#c751c0 50%,#4158d0 100%);--wp--preset--gradient--pale-ocean:linear-gradient(135deg,#fff5cb 0%,#b6e3d4 50%,#33a7b5 100%);--wp--preset--gradient--electric-grass:linear-gradient(135deg,#caf880 0%,#71ce7e 100%);--wp--preset--gradient--midnight:linear-gradient(135deg,#020381 0%,#2874fc 100%);--wp--preset--font-size--small:13px;--wp--preset--font-size--medium:20px;--wp--preset--font-size--large:36px;--wp--preset--font-size--x-large:42px;--wp--preset--spacing--20:.44rem;--wp--preset--spacing--30:.67rem;--wp--preset--spacing--40:1rem;--wp--preset--spacing--50:1.5rem;--wp--preset--spacing--60:2.25rem;--wp--preset--spacing--70:3.38rem;--wp--preset--spacing--80:5.06rem;--wp--preset--shadow--natural:6px 6px 9px rgba(0,0,0,.2);--wp--preset--shadow--deep:12px 12px 50px rgba(0,0,0,.4);--wp--preset--shadow--sharp:6px 6px 0px rgba(0,0,0,.2);--wp--preset--shadow--outlined:6px 6px 0px -3px #fff,6px 6px #000;--wp--preset--shadow--crisp:6px 6px 0px #000}:root{--wp--style--global--content-size:823px;--wp--style--global--wide-size:1080px}:where(body){margin:0}.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 > :where(:not(.alignleft):not(.alignright):not(.alignfull)){max-width:var(--wp--style--global--content-size);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}body{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px}a:where(:not(.wp-element-button)){text-decoration:underline}:root :where(.wp-element-button, .wp-block-button__link){background-color:#32373c;border-width:0;color:#fff;font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;line-height:inherit;padding-top:calc(.667em + 2px);padding-right:calc(1.333em + 2px);padding-bottom:calc(.667em + 2px);padding-left:calc(1.333em + 2px);text-decoration:none;text-transform:inherit}.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}.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}:root{--wpforms-field-border-radius:3px;--wpforms-field-background-color:#fff;--wpforms-field-border-color:rgba(0,0,0,.25);--wpforms-field-text-color:rgba(0,0,0,.7);--wpforms-label-color:rgba(0,0,0,.85);--wpforms-label-sublabel-color:rgba(0,0,0,.55);--wpforms-label-error-color:#d63637;--wpforms-button-border-radius:3px;--wpforms-button-background-color:#066aab;--wpforms-button-text-color:#fff;--wpforms-page-break-color:#066aab;--wpforms-field-size-input-height:43px;--wpforms-field-size-input-spacing:15px;--wpforms-field-size-font-size:16px;--wpforms-field-size-line-height:19px;--wpforms-field-size-padding-h:14px;--wpforms-field-size-checkbox-size:16px;--wpforms-field-size-sublabel-spacing:5px;--wpforms-field-size-icon-size:1;--wpforms-label-size-font-size:16px;--wpforms-label-size-line-height:19px;--wpforms-label-size-sublabel-font-size:14px;--wpforms-label-size-sublabel-line-height:17px;--wpforms-button-size-font-size:17px;--wpforms-button-size-height:41px;--wpforms-button-size-padding-h:15px;--wpforms-button-size-margin-top:10px}.et_pb_section_0_tb_header.et_pb_section{padding-top:0px;padding-bottom:0px;background-color:#fff !important}.et_pb_row_0_tb_header{background-color:#000;border-bottom-width:1px;border-bottom-color:rgba(32,32,70,.52)}.et_pb_row_0_tb_header.et_pb_row{padding-top:8px !important;padding-right:8% !important;padding-bottom:8px !important;padding-left:8% !important;padding-top:8px;padding-right:8%;padding-bottom:8px;padding-left:8%}.et_pb_row_0_tb_header,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_blurb p,.et_pb_blurb_1_tb_header.et_pb_blurb p,.et_pb_blurb_2_tb_header.et_pb_blurb p{line-height:1.4em}.et_pb_blurb_0_tb_header.et_pb_blurb,.et_pb_blurb_1_tb_header.et_pb_blurb,.et_pb_blurb_2_tb_header.et_pb_blurb{font-size:15px;color:#fff !important;line-height:1.4em}.et_pb_blurb_0_tb_header .et_pb_main_blurb_image .et_pb_only_image_mode_wrap,.et_pb_blurb_0_tb_header .et_pb_main_blurb_image .et-pb-icon,.et_pb_blurb_1_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-icon,.et_pb_blurb_2_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-icon{padding-left:12px !important}.et_pb_blurb_0_tb_header .et-pb-icon{font-size:20px;color:#fff;font-family:ETmodules !important;font-weight:400 !important}.et_pb_blurb_1_tb_header .et-pb-icon{font-size:20px;color:#fff;font-family:FontAwesome !important;font-weight:400 !important}.et_pb_blurb_2_tb_header .et-pb-icon{font-size:20px;color:#fff;font-family:FontAwesome !important;font-weight:900 !important}.et_pb_row_1_tb_header,.et_pb_menu_0_tb_header.et_pb_menu{background-color:rgba(255,255,255,0)}.et_pb_row_1_tb_header.et_pb_row{padding-top:5px !important;padding-bottom:5px !important;padding-top:5px;padding-bottom:5px}.et_pb_row_1_tb_header,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 a{font-size:18px;color:#000 !important}.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 .nav li ul{background-color:#fff !important;border-color:#6f4a27}.et_pb_menu_0_tb_header.et_pb_menu .et_mobile_menu{border-color:#6f4a27}.et_pb_menu_0_tb_header.et_pb_menu .nav li ul.sub-menu a,.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_inner_container>.et_pb_menu__logo-wrap,.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_inner_container>.et_pb_menu__logo-wrap .et_pb_menu__logo img,.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 .mobile_nav .mobile_menu_bar:before{font-size:50px;color:#6f4a27}.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}.et_pb_column_0_tb_header{padding-top:4px;padding-left:10%}.et_pb_column_1_tb_header,.et_pb_column_2_tb_header{padding-top:4px}@media only screen and (max-width:980px){.et_pb_row_0_tb_header{border-bottom-width:1px;border-bottom-color:rgba(32,32,70,.52)}.et_pb_menu_0_tb_header .et_pb_menu_inner_container>.et_pb_menu__logo-wrap,.et_pb_menu_0_tb_header .et_pb_menu__logo-slot{width:40%}.et_pb_column_0_tb_header{padding-left:0%}}@media only screen and (min-width:768px) and (max-width:980px){.et_pb_row_0_tb_header{display:none !important}}@media only screen and (max-width:767px){.et_pb_row_0_tb_header{border-bottom-width:1px;border-bottom-color:rgba(32,32,70,.52);display:none !important}.et_pb_menu_0_tb_header .et_pb_menu_inner_container>.et_pb_menu__logo-wrap,.et_pb_menu_0_tb_header .et_pb_menu__logo-slot{width:60%}.et_pb_column_0_tb_header{padding-left:0%}}div.et_pb_section.et_pb_section_0_tb_body{background-image:linear-gradient(90deg,rgba(0,0,0,.51) 0%,rgba(0,0,0,.51) 100%) !important}.et_pb_section_0_tb_body.et_pb_section{padding-top:8%;padding-bottom:12%}.et_pb_row_0_tb_body,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 h1.entry-title,.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}.et_pb_post_title_0_tb_body .et_pb_title_container .et_pb_title_meta_container,.et_pb_post_title_0_tb_body .et_pb_title_container .et_pb_title_meta_container a{color:#fff !important;line-height:1.6em;text-align:center}.et_pb_section_1_tb_body.et_pb_section{padding-top:28px}.et_pb_row_1_tb_body,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 p{line-height:1.6em}.et_pb_post_content_0_tb_body{font-size:16px;line-height:1.6em}.et_pb_post_content_0_tb_body.et_pb_post_content a{color:#af9253 !important}.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}@media only screen and (max-width:980px){div.et_pb_section.et_pb_section_0_tb_body{background-image:linear-gradient(90deg,rgba(0,0,0,.75) 51%,rgba(0,0,0,.75) 58%) !important}.et_pb_post_title_0_tb_body .et_pb_title_container h1.entry-title,.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-size:35px}}@media only screen and (max-width:767px){.et_pb_post_title_0_tb_body .et_pb_title_container h1.entry-title,.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-size:24px}}.et_pb_section_0_tb_footer.et_pb_section{background-color:#000 !important}.et_pb_row_0_tb_footer,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_image_0_tb_footer{text-align:left;margin-left:0}.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_0_tb_footer h3,.et_pb_text_1_tb_footer h3,.et_pb_text_2_tb_footer h3,.et_pb_text_3_tb_footer h3,.et_pb_text_4_tb_footer h3{font-size:23px;color:#fff !important;line-height:1.4em}.et_pb_text_0_tb_footer,.et_pb_text_2_tb_footer,.et_pb_text_4_tb_footer{margin-bottom:10px !important}.et_pb_text_1_tb_footer,.et_pb_text_3_tb_footer,.et_pb_text_5_tb_footer{line-height:1.6em;font-weight:300;font-size:15px;line-height:1.6em}.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_column_1_tb_footer{padding-left:7%}.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}@media only screen and (max-width:980px){.et_pb_image_0_tb_footer .et_pb_image_wrap img{width:auto}.et_pb_row_1_tb_footer{border-top-width:1px}.et_pb_column_1_tb_footer{padding-left:0%}}@media only screen and (max-width:767px){.et_pb_image_0_tb_footer .et_pb_image_wrap img{width:auto}.et_pb_row_1_tb_footer{border-top-width:1px}.et_pb_column_1_tb_footer{padding-left:0%}}

BFH: Alle am 15.1.2026 veröffentlichten Entscheidungen

Navigation

Leistungen

Newsletter