PageSourceSearch

https://bsp-wiehl.de/post/?token=264998ef-59f4-4a0e-ad81-ce743c0f8ba2&post=2386

html bsp-wiehl.de collected 2026-10-06 17:42:55 UTC 96,388 bytes, 800 lines download raw bytes

1<!DOCTYPE html>
2<html class="html" lang="de">
3<head>
4	<meta charset="UTF-8">
5	<link rel="profile" href="https://gmpg.org/xfn/11">
6
7	
7<script referrerpolicy="origin" src="https://ccm19.tax-form.de/public/app.js?apiKey=b449d203685114776fa00c800e236f4653afcd42c55e64c7&#038;domain=2029b3e&#038;lang=de_DE"></script>
7
8<meta name='robots' content='index, follow, max-image-preview:large, max-snippet:-1, max-video-preview:-1' />
9<meta name="viewport" content="width=device-width, initial-scale=1">
10	<!-- This site is optimized with the Yoast SEO plugin v28.5 - https://yoast.com/product/yoast-seo-wordpress/ -->
11	<title>Rechtsanwälte &amp; Steuerberater Wiehl | BSP | Blogbeitrag</title>
12	<meta name="description" content="Rechtsanwälte &amp; Steuerberater Wiehl | Ihre Beratungskanzlei im Oberbergischen! Hier finden Sie aktuelle Neuheiten aus den Bereichen Steuern &amp; Recht." />
13	<link rel="canonical" href="https://bsp-wiehl.de/post/" />
14	<meta property="og:locale" content="de_DE" />
15	<meta property="og:type" content="article" />
16	<meta property="og:title" content="Rechtsanwälte &amp; Steuerberater Wiehl | BSP | Blogbeitrag" />
17	<meta property="og:description" content="Rechtsanwälte &amp; Steuerberater Wiehl | Ihre Beratungskanzlei im Oberbergischen! Hier finden Sie aktuelle Neuheiten aus den Bereichen Steuern &amp; Recht." />
18	<meta property="og:url" content="https://bsp-wiehl.de/post/" />
19	<meta property="og:site_name" content="BSP - Bauer, Soest und Partner mbB" />
20	<meta property="article:modified_time" content="2024-11-13T10:03:40+00:00" />
21	<meta property="og:image" content="https://bsp-wiehl.de/wp-content/uploads/2024/02/test-2.jpg" />
22	<meta property="og:image:width" content="1300" />
23	<meta property="og:image:height" content="600" />
24	<meta property="og:image:type" content="image/jpeg" />
25	<meta name="twitter:card" content="summary_large_image" />
26	<meta name="twitter:label1" content="Geschätzte Lesezeit" />
27	<meta name="twitter:data1" content="1 Minute" />
28	
28<script type="application/ld+json" class="yoast-schema-graph">{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/bsp-wiehl.de\/post\/","url":"https:\/\/bsp-wiehl.de\/post\/","name":"Rechtsanwälte & Steuerberater Wiehl | BSP | Blogbeitrag","isPartOf":{"@id":"https:\/\/bsp-wiehl.de\/#website"},"primaryImageOfPage":{"@id":"https:\/\/bsp-wiehl.de\/post\/#primaryimage"},"image":{"@id":"https:\/\/bsp-wiehl.de\/post\/#primaryimage"},"thumbnailUrl":"https:\/\/bsp-wiehl.de\/wp-content\/uploads\/2024\/02\/test-2.jpg","datePublished":"2024-03-13T10:37:09+00:00","dateModified":"2024-11-13T10:03:40+00:00","description":"Rechtsanwälte & Steuerberater Wiehl | Ihre Beratungskanzlei im Oberbergischen! Hier finden Sie aktuelle Neuheiten aus den Bereichen Steuern & Recht.","breadcrumb":{"@id":"https:\/\/bsp-wiehl.de\/post\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bsp-wiehl.de\/post\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/bsp-wiehl.de\/post\/#primaryimage","url":"https:\/\/bsp-wiehl.de\/wp-content\/uploads\/2024\/02\/test-2.jpg","contentUrl":"https:\/\/bsp-wiehl.de\/wp-content\/uploads\/2024\/02\/test-2.jpg","width":1300,"height":600},{"@type":"BreadcrumbList","@id":"https:\/\/bsp-wiehl.de\/post\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/bsp-wiehl.de\/"},{"@type":"ListItem","position":2,"name":"Einzelbeitrag"}]},{"@type":"WebSite","@id":"https:\/\/bsp-wiehl.de\/#website","url":"https:\/\/bsp-wiehl.de\/","name":"Bauer, Soest und Partner mbB","description":"Rechtsanwälte | Wirtschaftsprüfer | Steuerberater","publisher":{"@id":"https:\/\/bsp-wiehl.de\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bsp-wiehl.de\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"},{"@type":"Organization","@id":"https:\/\/bsp-wiehl.de\/#organization","name":"Bauer, Soest und Partner mbB","url":"https:\/\/bsp-wiehl.de\/","logo":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/bsp-wiehl.de\/#\/schema\/logo\/image\/","url":"https:\/\/bsp-wiehl.de\/wp-content\/uploads\/2024\/06\/bsp-logo-2.png","contentUrl":"https:\/\/bsp-wiehl.de\/wp-content\/uploads\/2024\/06\/bsp-logo-2.png","width":450,"height":113,"caption":"Bauer, Soest und Partner mbB"},"image":{"@id":"https:\/\/bsp-wiehl.de\/#\/schema\/logo\/image\/"}}]}</script>
28
29	<!-- / Yoast SEO plugin. -->
30
31
32<link rel="alternate" type="application/rss+xml" title="BSP - Bauer, Soest und Partner mbB &raquo; Feed" href="https://bsp-wiehl.de/feed/" />
33<link rel="alternate" type="application/rss+xml" title="BSP - Bauer, Soest und Partner mbB &raquo; Kommentar-Feed" href="https://bsp-wiehl.de/comments/feed/" />
34<link rel="alternate" title="oEmbed (JSON)" type="application/json+oembed" href="https://bsp-wiehl.de/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fbsp-wiehl.de%2Fpost%2F" />
35<link rel="alternate" title="oEmbed (XML)" type="text/xml+oembed" href="https://bsp-wiehl.de/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fbsp-wiehl.de%2Fpost%2F&#038;format=xml" />
36<style id="wp-img-auto-sizes-contain-inline-css">
37img:is([sizes=auto i],[sizes^="auto," i]){contain-intrinsic-size:3000px 1500px}
38/*# sourceURL=wp-img-auto-sizes-contain-inline-css */
39</style>
40<link rel='stylesheet' id='cf7ic_style-css' href='https://bsp-wiehl.de/wp-content/plugins/contact-form-7-image-captcha/css/cf7ic-style.css?ver=3.3.7' media='all' />
41<style id="wp-emoji-styles-inline-css">
42
43	img.wp-smiley, img.emoji {
44		display: inline !important;
45		border: none !important;
46		box-shadow: none !important;
47		height: 1em !important;
48		width: 1em !important;
49		margin: 0 0.07em !important;
50		vertical-align: -0.1em !important;
51		background: none !important;
52		padding: 0 !important;
53	}
54/*# sourceURL=wp-emoji-styles-inline-css */
55</style>
56<style id="classic-theme-styles-inline-css">
57/*! This file is auto-generated */
58.wp-block-button__link{color:#fff;background-color:#32373c;border-radius:9999px;box-shadow:none;text-decoration:none;padding:calc(.667em + 2px) calc(1.333em + 2px);font-size:1.125em}.wp-block-file__button{background:#32373c;color:#fff;text-decoration:none}
59/*# sourceURL=/wp-includes/css/classic-themes.min.css */
60</style>
61<style id="global-styles-inline-css">
62: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: #000000;--wp--preset--color--cyan-bluish-gray: #abb8c3;--wp--preset--color--white: #ffffff;--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,rgb(6,147,227) 0%,rgb(155,81,224) 100%);--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan: linear-gradient(135deg,rgb(122,220,180) 0%,rgb(0,208,130) 100%);--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange: linear-gradient(135deg,rgb(252,185,0) 0%,rgb(255,105,0) 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red: linear-gradient(135deg,rgb(255,105,0) 0%,rgb(207,46,46) 100%);--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray: linear-gradient(135deg,rgb(238,238,238) 0%,rgb(169,184,195) 100%);
62--wp--preset--gradient--cool-to-warm-spectrum: linear-gradient(135deg,rgb(74,234,220) 0%,rgb(151,120,209) 20%,rgb(207,42,186) 40%,rgb(238,44,130) 60%,rgb(251,105,98) 80%,rgb(254,248,76) 100%);--wp--preset--gradient--blush-light-purple: linear-gradient(135deg,rgb(255,206,236) 0%,rgb(152,150,240) 100%);--wp--preset--gradient--blush-bordeaux: linear-gradient(135deg,rgb(254,205,165) 0%,rgb(254,45,45) 50%,rgb(107,0,62) 100%);--wp--preset--gradient--luminous-dusk: linear-gradient(135deg,rgb(255,203,112) 0%,rgb(199,81,192) 50%,rgb(65,88,208) 100%);--wp--preset--gradient--pale-ocean: linear-gradient(135deg,rgb(255,245,203) 0%,rgb(182,227,212) 50%,rgb(51,167,181) 100%);--wp--preset--gradient--electric-grass: linear-gradient(135deg,rgb(202,248,128) 0%,rgb(113,206,126) 100%);--wp--preset--gradient--midnight: linear-gradient(135deg,rgb(2,3,129) 0%,rgb(40,116,252) 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: 0.44rem;--wp--preset--spacing--30: 0.67rem;--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, 0.2);--wp--preset--shadow--deep: 12px 12px 50px rgba(0, 0, 0, 0.4);--wp--preset--shadow--sharp: 6px 6px 0px rgba(0, 0, 0, 0.2);--wp--preset--shadow--outlined: 6px 6px 0px -3px rgb(255, 255, 255), 6px 6px rgb(0, 0, 0);--wp--preset--shadow--crisp: 6px 6px 0px rgb(0, 0, 0);}.wp-block-button{--wp--preset--dimension--25: 25%;--wp--preset--dimension--50: 50%;--wp--preset--dimension--75: 75%;--wp--preset--dimension--100: 100%;}:where(body) { margin: 0; }:where(.is-layout-flex){gap: 0.5em;}:where(.is-layout-grid){gap: 0.5em;}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;}: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(0.667em + 2px);padding-right: calc(1.333em + 2px);padding-bottom: calc(0.667em + 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;}
62.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;}
63:root :where(.wp-block-icon svg){width: 24px;}
64:where(.wp-block-gallery.is-layout-flex){gap: var( --wp--style--gallery-gap-default, var( --gallery-block--gutter-size, var( --wp--style--block-gap, 0.5em ) ) );}:where(.wp-block-gallery.is-layout-grid){gap: var( --wp--style--gallery-gap-default, var( --gallery-block--gutter-size, var( --wp--style--block-gap, 0.5em ) ) );}
65:where(.wp-block-latest-posts.is-layout-flex){gap: 1.25em;}:where(.wp-block-latest-posts.is-layout-grid){gap: 1.25em;}
66:where(.wp-block-post-template.is-layout-flex){gap: 1.25em;}:where(.wp-block-post-template.is-layout-grid){gap: 1.25em;}
67:where(.wp-block-term-template.is-layout-flex){gap: 1.25em;}:where(.wp-block-term-template.is-layout-grid){gap: 1.25em;}
68:where(.wp-block-columns.is-layout-flex){gap: 2em;}:where(.wp-block-columns.is-layout-grid){gap: 2em;}
69:root :where(.wp-block-pullquote){font-size: 1.5em;line-height: 1.6;}
70/*# sourceURL=global-styles-inline-css */
71</style>
72<link rel='stylesheet' id='contact-form-7-css' href='https://bsp-wiehl.de/wp-content/plugins/contact-form-7/includes/css/styles.css?ver=6.1.7' media='all' />
73<link rel='stylesheet' id='rfw-style-css' href='https://bsp-wiehl.de/wp-content/plugins/rss-feed-widget/css/style.css?ver=2026100542' media='all' />
74<link rel='stylesheet' id='jquery-rating-style-css' href='https://bsp-wiehl.de/wp-content/plugins/star-rating-field-for-contact-form-7/asset/jquery.rating/jquery.raty.css?ver=3.0' media='all' />
75<link rel='stylesheet' id='gsb-front-css' href='https://bsp-wiehl.de/wp-content/plugins/sticky-chat-widget/dist/front/css/front.css?ver=1.4.4' media='all' />
76<link rel='stylesheet' id='parent-style-css' href='https://bsp-wiehl.de/wp-content/themes/oceanwp/style.css?ver=7.1.2' media='all' />
77<link rel='stylesheet' id='child-theme-css-css' href='https://bsp-wiehl.de/wp-content/themes/oceanwp-child/style.css?ver=7.1.2' media='all' />
78<link rel='stylesheet' id='font-awesome-css' href='https://bsp-wiehl.de/wp-content/themes/oceanwp/assets/fonts/fontawesome/css/all.min.css?ver=6.7.2' media='all' />
79<link rel='stylesheet' id='simple-line-icons-css' href='https://bsp-wiehl.de/wp-content/themes/oceanwp/assets/css/third/simple-line-icons.min.css?ver=2.4.0' media='all' />
80<link rel='stylesheet' id='oceanwp-style-css' href='https://bsp-wiehl.de/wp-content/themes/oceanwp/assets/css/style.min.css?ver=1.0' media='all' />
81<link rel='stylesheet' id='elementor-frontend-css' href='https://bsp-wiehl.de/wp-content/uploads/elementor/css/custom-frontend.min.css?ver=1790453305' media='all' />
82<link rel='stylesheet' id='eael-general-css' href='https://bsp-wiehl.de/wp-content/plugins/essential-addons-for-elementor-lite/assets/front-end/css/view/general.min.css?ver=6.8.4' media='all' />
83<link rel='stylesheet' id='eael-787-css' href='https://bsp-wiehl.de/wp-content/uploads/essential-addons-elementor/eael-787.css?ver=1731495820' media='all' />
84<link rel='stylesheet' id='elementor-post-787-css' href='https://bsp-wiehl.de/wp-content/uploads/elementor/css/post-787.css?ver=1790453305' media='all' />
85<link rel='stylesheet' id='widget-image-css' href='https://bsp-wiehl.de/wp-content/plugins/elementor/assets/css/widget-image.min.css?ver=4.2.4' media='all' />
86<link rel='stylesheet' id='e-sticky-css' href='https://bsp-wiehl.de/wp-content/plugins/elementor-pro/assets/css/modules/sticky.min.css?ver=4.2.1' media='all' />
87<link rel='stylesheet' id='elementor-post-2187-css' href='https://bsp-wiehl.de/wp-content/uploads/elementor/css/post-2187.css?ver=1790453305' media='all' />
88<link rel='stylesheet' id='widget-icon-box-css' href='https://bsp-wiehl.de/wp-content/uploads/elementor/css/custom-widget-icon-box.min.css?ver=1790453305' media='all' />
89<link rel='stylesheet' id='widget-social-icons-css' href='https://bsp-wiehl.de/wp-content/plugins/elementor/assets/css/widget-social-icons.min.css?ver=4.2.4' media='all' />
90<link rel='stylesheet' id='e-apple-webkit-css' href='https://bsp-wiehl.de/wp-content/uploads/elementor/css/custom-apple-webkit.min.css?ver=1790453305' media='all' />
91<link rel='stylesheet' id='elementor-icons-css' href='https://bsp-wiehl.de/wp-content/plugins/elementor/assets/lib/eicons/css/elementor-icons.min.css?ver=5.53.0' media='all' />
92<link rel='stylesheet' id='e-animation-fadeIn-css' href='https://bsp-wiehl.de/wp-content/plugins/elementor/assets/lib/animations/styles/fadeIn.min.css?ver=4.2.4' media='all' />
93<link rel='stylesheet' id='e-popup-css' href='https://bsp-wiehl.de/wp-content/plugins/elementor-pro/assets/css/conditionals/popup.min.css?ver=4.2.1' media='all' />
94<link rel='stylesheet' id='elementor-post-7-css' href='https://bsp-wiehl.de/wp-content/uploads/elementor/css/post-7.css?ver=1790453305' media='all' />
95<link rel='stylesheet' id='e-shapes-css' href='https://bsp-wiehl.de/wp-content/plugins/elementor/assets/css/conditionals/shapes.min.css?ver=4.2.4' media='all' />
96<link rel='stylesheet' id='elementor-post-2064-css' href='https://bsp-wiehl.de/wp-content/uploads/elementor/css/post-2064.css?ver=1790454130' media='all' />
97<link rel='stylesheet' id='elementor-post-5587-css' href='https://bsp-wiehl.de/wp-content/uploads/elementor/css/post-5587.css?ver=1790453309' media='all' />
98<link rel='stylesheet' id='elementor-post-134-css' href='https://bsp-wiehl.de/wp-content/uploads/elementor/css/post-134.css?ver=1790453309' media='all' />
99<script id="jquery-core-js" src="https://bsp-wiehl.de/wp-includes/js/jquery/jquery.min.js?ver=3.7.1"></script>
vendor: 1 bytes, line 99
99
100<script id="jquery-migrate-js" src="https://bsp-wiehl.de/wp-includes/js/jquery/jquery-migrate.min.js?ver=3.4.1"></script>
vendor: 1 bytes, line 100
100
101<script id="jquery-raty-js" src="https://bsp-wiehl.de/wp-content/plugins/star-rating-field-for-contact-form-7/asset/jquery.rating/jquery.raty.js?ver=2.0"></script>
vendor: 1 bytes, line 101
101
102<script id="jquery-rating-js-extra">
103var student_ajax = {"ajax_urla":"https://bsp-wiehl.de/wp-content/plugins/star-rating-field-for-contact-form-7"};
104//# sourceURL=jquery-rating-js-extra
105</script>
vendor: 1 bytes, line 105
105
106<script id="jquery-rating-js" src="https://bsp-wiehl.de/wp-content/plugins/star-rating-field-for-contact-form-7/asset/js/custom.raty.js?ver=1.0"></script>
106
107<link rel="https://api.w.org/" href="https://bsp-wiehl.de/wp-json/" /><link rel="alternate" title="JSON" type="application/json" href="https://bsp-wiehl.de/wp-json/wp/v2/pages/2064" /><link rel="EditURI" type="application/rsd+xml" title="RSD" href="https://bsp-wiehl.de/xmlrpc.php?rsd" />
108<meta name="generator" content="WordPress 7.1.2" />
109<link rel='shortlink' href='https://bsp-wiehl.de/?p=2064' />
110<meta name="generator" content="Elementor 4.2.4; features: e_font_icon_svg, additional_custom_breakpoints; settings: css_print_method-external, google_font-disabled, font_display-swap">
111			<style>
112				.e-con.e-parent:nth-of-type(n+4):not(.e-lazyloaded):not(.e-no-lazyload),
113				.e-con.e-parent:nth-of-type(n+4):not(.e-lazyloaded):not(.e-no-lazyload) * {
114					background-image: none !important;
115				}
116				@media screen and (max-height: 1024px) {
117					.e-con.e-parent:nth-of-type(n+3):not(.e-lazyloaded):not(.e-no-lazyload),
118					.e-con.e-parent:nth-of-type(n+3):not(.e-lazyloaded):not(.e-no-lazyload) * {
119						background-image: none !important;
120					}
121				}
122				@media screen and (max-height: 640px) {
123					.e-con.e-parent:nth-of-type(n+2):not(.e-lazyloaded):not(.e-no-lazyload),
124					.e-con.e-parent:nth-of-type(n+2):not(.e-lazyloaded):not(.e-no-lazyload) * {
125						background-image: none !important;
126					}
127				}
128			</style>
129			<link rel="icon" href="https://bsp-wiehl.de/wp-content/uploads/2023/11/favicon-bsp-150x150.png" sizes="32x32" />
130<link rel="icon" href="https://bsp-wiehl.de/wp-content/uploads/2023/11/favicon-bsp-300x300.png" sizes="192x192" />
131<link rel="apple-touch-icon" href="https://bsp-wiehl.de/wp-content/uploads/2023/11/favicon-bsp-300x300.png" />
132<meta name="msapplication-TileImage" content="https://bsp-wiehl.de/wp-content/uploads/2023/11/favicon-bsp-300x300.png" />
133<style id="wp-custom-css">
134a.wsi-btn,.wgbr__card__btn{font-family:"Roboto Condensed",Sans-serif;font-size:16px;font-weight:300;text-transform:uppercase;border-style:solid;border-width:1px 1px 1px 1px;border-radius:3px;padding:6px 24px}a.wsi-btn:hover,a.wsi-btn:focus,.wgbr__card__btn:hover,.wgbr__card__btn:focus{color:var( --e-global-color-text ) !important;background-color:var( --e-global-color-c7b8510 ) !important;border-color:var( --e-global-color-text ) !important}.telefon-slider{border-radius:3px 0 0 3px !important}.elementor-button{border-radius:3px 3px 3px 3px !important;border-color:rgba(255,255,255,.8) !important}
135</style>
136<!-- OceanWP CSS -->
137<style type="text/css">
138/* Colors */body .theme-button,body input[type="submit"],body button[type="submit"],body button,body .button,body div.wpforms-container-full .wpforms-form input[type=submit],body div.wpforms-container-full .wpforms-form button[type=submit],body div.wpforms-container-full .wpforms-form .wpforms-page-button,.woocommerce-cart .wp-element-button,.woocommerce-checkout .wp-element-button,.wp-block-button__link{border-color:#ffffff}body .theme-button:hover,body input[type="submit"]:hover,body button[type="submit"]:hover,body button:hover,body .button:hover,body div.wpforms-container-full .wpforms-form input[type=submit]:hover,body div.wpforms-container-full .wpforms-form input[type=submit]:active,body div.wpforms-container-full .wpforms-form button[type=submit]:hover,body div.wpforms-container-full .wpforms-form button[type=submit]:active,body div.wpforms-container-full .wpforms-form .wpforms-page-button:hover,body div.wpforms-container-full .wpforms-form .wpforms-page-button:active,.woocommerce-cart .wp-element-button:hover,.woocommerce-checkout .wp-element-button:hover,.wp-block-button__link:hover{border-color:#ffffff}/* OceanWP Style Settings CSS */@media only screen and (min-width:960px){.content-area,.content-left-sidebar .content-area{width:100%}}.theme-button,input[type="submit"],button[type="submit"],button,.button,body div.wpforms-container-full .wpforms-form input[type=submit],body div.wpforms-container-full .wpforms-form button[type=submit],body div.wpforms-container-full .wpforms-form .wpforms-page-button{border-style:solid}.theme-button,input[type="submit"],button[type="submit"],button,.button,body div.wpforms-container-full .wpforms-form input[type=submit],body div.wpforms-container-full .wpforms-form button[type=submit],body div.wpforms-container-full .wpforms-form .wpforms-page-button{border-width:1px}form input[type="text"],form input[type="password"],form input[type="email"],form input[type="url"],form input[type="date"],form input[type="month"],form input[type="time"],form input[type="datetime"],form input[type="datetime-local"],form input[type="week"],form input[type="number"],form input[type="search"],form input[type="tel"],form input[type="color"],form select,form textarea,.woocommerce .woocommerce-checkout .select2-container--default .select2-selection--single{border-style:solid}body div.wpforms-container-full .wpforms-form input[type=date],body div.wpforms-container-full .wpforms-form input[type=datetime],body div.wpforms-container-full .wpforms-form input[type=datetime-local],body div.wpforms-container-full .wpforms-form input[type=email],body div.wpforms-container-full .wpforms-form input[type=month],body div.wpforms-container-full .wpforms-form input[type=number],body div.wpforms-container-full .wpforms-form input[type=password],body div.wpforms-container-full .wpforms-form input[type=range],body div.wpforms-container-full .wpforms-form input[type=search],body div.wpforms-container-full .wpforms-form input[type=tel],body div.wpforms-container-full .wpforms-form input[type=text],body div.wpforms-container-full .wpforms-form input[type=time],body div.wpforms-container-full .wpforms-form input[type=url],body div.wpforms-container-full .wpforms-form input[type=week],body div.wpforms-container-full .wpforms-form select,body div.wpforms-container-full .wpforms-form textarea{border-style:solid}form input[type="text"],form input[type="password"],form input[type="email"],form input[type="url"],form input[type="date"],form input[type="month"],form input[type="time"],form input[type="datetime"],form input[type="datetime-local"],form input[type="week"],form input[type="number"],form input[type="search"],form input[type="tel"],form input[type="color"],form select,form textarea{border-radius:3px}body div.wpforms-container-full .wpforms-form input[type=date],body div.wpforms-container-full .wpforms-form input[type=datetime],body div.wpforms-container-full .wpforms-form input[type=datetime-local],body div.wpforms-container-full .wpforms-form input[type=email],body div.wpforms-container-full .wpforms-form input[type=month],body div.wpforms-container-full .wpforms-form input[type=number],body div.wpforms-container-full .wpforms-form input[type=password],body div.wpforms-container-full .wpforms-form input[type=range],body div.wpforms-container-full .wpforms-form input[type=search],body div.wpforms-container-full .wpforms-form input[type=tel],body div.wpforms-container-full .wpforms-form input[type=text],body div.wpforms-container-full .wpforms-form input[type=time],body div.wpforms-container-full .wpforms-form input[type=url],body div.wpforms-container-full .wpforms-form input[type=week],body div.wpforms-container-full .wpforms-form select,body div.wpforms-container-full .wpforms-form textarea{border-radius:3px}/* Header */#site-header.has-header-media .overlay-header-media{background-color:rgba(0,0,0,0.5)}/* Blog CSS */.ocean-single-post-header ul.meta-item li a:hover{color:#333333}/* Sidebar */.widget-area .sidebar-box,.separate-layout .sidebar-box{margin-bottom:px}/* Typography */body{font-size:14px;line-height:1.8}h1,h2,h3,h4,h5,h6,.theme-heading,.widget-title,.oceanwp-widget-recent-posts-title,.comment-reply-title,.entry-title,.sidebar-box .widget-title{line-height:1.4}h1{font-size:23px;line-height:1.4}h2{font-size:20px;line-height:1.4}h3{font-size:18px;line-height:1.4}h4{font-size:17px;line-height:1.4}h5{font-size:14px;line-height:1.4}h6{font-size:15px;line-height:1.4}.page-header .page-header-title,.page-header.background-image-page-header .page-header-title{font-size:32px;line-height:1.4}.page-header .page-subheading,.page-header.background-image-page-header .page-subheading{font-size:15px;line-height:1.8}.site-breadcrumbs,.site-breadcrumbs a{font-size:13px;line-height:1.4}#top-bar-content,#top-bar-social-alt{font-size:12px;line-height:1.8}#site-logo a.site-logo-text{font-size:24px;line-height:1.8}.dropdown-menu ul li a.menu-link,#site-header.full_screen-header .fs-dropdown-menu ul.sub-menu li a{font-size:12px;line-height:1.2;letter-spacing:.6px}.sidr-class-dropdown-menu li a,a.sidr-class-toggle-sidr-close,button.sidr-class-toggle-sidr-close,#mobile-dropdown ul li a,#mobile-dropdown ul li >button.menu-link.dropdown-toggle,body #mobile-fullscreen ul li a,body #mobile-fullscreen ul li >button.menu-link.dropdown-toggle{font-size:15px;line-height:1.8}.blog-entry.post .blog-entry-header .entry-title a{font-size:24px;line-height:1.4}.ocean-single-post-header .single-post-title{font-size:34px;line-height:1.4;letter-spacing:.6px}.ocean-single-post-header ul.meta-item li,.ocean-single-post-header ul.meta-item li a{font-size:13px;line-height:1.4;letter-spacing:.6px}.ocean-single-post-header .post-author-name,.ocean-single-post-header .post-author-name a{font-size:14px;line-height:1.4;letter-spacing:.6px}.ocean-single-post-header .post-author-description{font-size:12px;line-height:1.4;letter-spacing:.6px}.single-post .entry-title{line-height:1.4;letter-spacing:.6px}.single-post ul.meta li,.single-post ul.meta li a{font-size:14px;line-height:1.4;letter-spacing:.6px}.sidebar-box .widget-title,.sidebar-box.widget_block .wp-block-heading{font-size:13px;line-height:1;letter-spacing:1px}#footer-widgets .footer-box .widget-title{font-size:13px;line-height:1;letter-spacing:1px}#footer-bottom #copyright{font-size:12px;line-height:1}#footer-bottom #footer-bottom-menu{font-size:12px;line-height:1}
139</style></head>
140
141<body class="wp-singular page-template page-template-elementor_header_footer page page-id-2064 wp-custom-logo wp-embed-responsive wp-theme-oceanwp wp-child-theme-oceanwp-child eio-default oceanwp-theme dropdown-mobile default-breakpoint has-sidebar content-right-sidebar page-header-disabled elementor-default elementor-template-full-width elementor-kit-7 elementor-page elementor-page-2064" itemscope="itemscope" itemtype="https://schema.org/WebPage">
142
143	
144	
145	<div id="outer-wrap" class="site clr">
146
147		<a class="skip-link screen-reader-text" href="#main">Zum Inhalt springen</a>
148
149		
150		<div id="wrap" class="clr">
151
152			
153			
154<header id="site-header" class="clr" data-height="74" itemscope="itemscope" itemtype="https://schema.org/WPHeader" role="banner">
155
156			<header data-elementor-type="header" data-elementor-id="5587" class="elementor elementor-5587 elementor-location-header" data-elementor-post-type="elementor_library">
157			<div class="elementor-element elementor-element-3f2d9253 e-con-full e-flex e-con e-parent" data-id="3f2d9253" data-element_type="container" data-e-type="container" data-settings="{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_effects_offset&quot;:50,&quot;sticky_on&quot;:[&quot;widescreen&quot;,&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet_extra&quot;,&quot;tablet&quot;,&quot;mobile_extra&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}">
158				<div class="elementor-element elementor-element-6d3c1f72 logo-bsp elementor-widget-mobile_extra__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-theme-site-logo elementor-widget-image" data-id="6d3c1f72" data-element_type="widget" data-e-type="widget" data-widget_type="theme-site-logo.default">
159				<div class="elementor-widget-container">
160											<a href="https://bsp-wiehl.de">
161			<img fetchpriority="high" width="450" height="113" src="https://bsp-wiehl.de/wp-content/uploads/2023/11/bsp-logo-2.png" class="attachment-full size-full wp-image-250" alt="" srcset="https://bsp-wiehl.de/wp-content/uploads/2023/11/bsp-logo-2.png 450w, https://bsp-wiehl.de/wp-content/uploads/2023/11/bsp-logo-2-300x75.png 300w" sizes="(max-width: 450px) 100v
161w, 450px" />				</a>
162											</div>
163				</div>
164				<div class="elementor-element elementor-element-340dc904 elementor-view-framed elementor-shape-circle elementor-widget elementor-widget-icon" data-id="340dc904" data-element_type="widget" data-e-type="widget" data-widget_type="icon.default">
165				<div class="elementor-widget-container">
166							<div class="elementor-icon-wrapper">
167			<a class="elementor-icon" href="#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6Ijc4NyIsInRvZ2dsZSI6ZmFsc2V9">
168			<i aria-hidden="true" class="fal fa-bars"></i>			</a>
169		</div>
170						</div>
171				</div>
172				</div>
173				</header>
174		
175</header><!-- #site-header -->
176
177
178			
179			<main id="main" class="site-main clr"  role="main">
180
181						<div data-elementor-type="wp-page" data-elementor-id="2064" class="elementor elementor-2064" data-elementor-post-type="page">
182						<section class="elementor-section elementor-top-section elementor-element elementor-element-545b9744 elementor-section-full_width elementor-section-height-default elementor-section-height-default" data-id="545b9744" data-element_type="section" data-e-type="section" data-settings="{&quot;shape_divider_bottom&quot;:&quot;curve&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;}">
183					<div class="elementor-shape elementor-shape-bottom" aria-hidden="true" data-negative="true">
184			<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 1000 100" preserveAspectRatio="none">
185	<path class="elementor-shape-fill" d="M500,97C126.7,96.3,0.8,19.8,0,0v100l1000,0V1C1000,19.4,873.3,97.8,500,97z"/>
186</svg>		</div>
187					<div class="elementor-container elementor-column-gap-no">
188					<div class="elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-35108a25" data-id="35108a25" data-element_type="column" data-e-type="column" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
189			<div class="elementor-widget-wrap elementor-element-populated">
190						<section class="elementor-section elementor-inner-section elementor-element elementor-element-69480448 elementor-section-full_width elementor-section-height-default elementor-section-height-default" data-id="69480448" data-element_type="section" data-e-type="section" data-settings="{&quot;shape_divider_bottom&quot;:&quot;curve&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;}">
191					<div class="elementor-shape elementor-shape-bottom" aria-hidden="true" data-negative="true">
192			<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 1000 100" preserveAspectRatio="none">
193	<path class="elementor-shape-fill" d="M500,97C126.7,96.3,0.8,19.8,0,0v100l1000,0V1C1000,19.4,873.3,97.8,500,97z"/>
194</svg>		</div>
195					<div class="elementor-container elementor-column-gap-no">
196					<div class="elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-35087b66" data-id="35087b66" data-element_type="column" data-e-type="column">
197			<div class="elementor-widget-wrap">
198							</div>
199		</div>
200					</div>
201		</section>
202					</div>
203		</div>
204				<div class="elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-11ae5e37" data-id="11ae5e37" data-element_type="column" data-e-type="column">
205			<div class="elementor-widget-wrap elementor-element-populated">
206						<div class="elementor-element elementor-element-13abe130 elementor-widget elementor-widget-image" data-id="13abe130" data-element_type="widget" data-e-type="widget" data-widget_type="image.default">
207				<div class="elementor-widget-container">
208															<img decoding="async" width="1300" height="600" src="https://bsp-wiehl.de/wp-content/uploads/2024/02/test-2.jpg" class="attachment-full size-full wp-image-1167" alt="" srcset="https://bsp-wiehl.de/wp-content/uploads/2024/02/test-2.jpg 1300w, https://bsp-wiehl.de/wp-content/uploads/2024/02/test-2-300x138.jpg 300w, https://bsp-wiehl.de/wp-content/uploads/2024/02/test-2-1024x473.jpg 1024w, https://bsp-wiehl.de/wp-content/uploads/2024/02/test-2-768x354.jpg 768w" sizes="(max-width: 1300px) 100vw, 1300px" />															</div>
209				</div>
210					</div>
211		</div>
212					</div>
213		</section>
214		<div class="elementor-element elementor-element-da8ace6 e-flex e-con-boxed e-con e-parent" data-id="da8ace6" data-element_type="container" data-e-type="container">
215					<div class="e-con-inner">
216		<div class="elementor-element elementor-element-00814bb e-con-full e-flex e-con e-child" data-id="00814bb" data-element_type="container" data-e-type="container">
217				<div class="elementor-element elementor-element-a78073c elementor-widget elementor-widget-shortcode" data-id="a78073c" data-element_type="widget" data-e-type="widget" data-widget_type="shortcode.default">
218				<div class="elementor-widget-container">
219							<div class="elementor-shortcode"><section class="wsi-main-section">
220
221            <p class="wsi-post-meta">29.09.2026 |  Steuern und Recht  </p>
222        <h1 class="wsi-post-headline">Anteilige Zahlung für Geschäftsführerfortführung kann Veräußerungspreis sein</h1>
223        <hr class="wsi-hr">
224
225                                    <figure class="figure">
226                    <img decoding="async" src="https://infotainment.taxplanet.de/storage/images/article/SR50956989_l_m.jpg" class="figure-img img-fluid" alt="">
227                    <figcaption class="figure-caption">
228                                                Copyright: <a href="https://de.123rf.com/plus" target="_blank">https://de.123rf.com/plus</a>
229                                            </figcaption>
230                </figure>
231                    
232        <p class="wsi-post-text">Der Bundesfinanzhof (BFH) hat mit Urteil vom 3. März 2026, Az. IX R 1/25, entschieden, dass eine zusätzlich im Kaufvertrag vereinbarte Zahlung für die Fortführung des Geschäftsführeramts steuerlich nicht automatisch als Arbeitslohn zu behandeln ist. Maßgeblich ist vielmehr, zu welcher Einkunftsart der engere Zusammenhang besteht.�<br />Im Streitfall ging es um den Verkauf von Geschäftsanteilen an einer Kapitalgesellschaft und um einen daneben vereinbarten Betrag für die weitere Tätigkeit als Geschäftsführer. �<br />Der BFH stellte klar, dass dieser Betrag dann als Teil des Veräußerungspreises nach § 17 EStG zu behandeln ist, wenn der Leistung keine eigenständige wirtschaftliche Bedeutung zukommt.�<br />Für die Praxis ist die Entscheidung wichtig, weil bei Unternehmensverkäufen oft neben dem Kaufpreis weitere Zahlungen geregelt werden. Steuerlich kommt es dann auf die genaue vertragliche Ausgestaltung an. Wird die Zahlung für eine echte zusätzliche Arbeitsleistung vereinbart, kann Arbeitslohn vorliegen, fehlt eine eigenständige wirtschaftliche Bedeutung, kann sie dem Veräußerungspreis zuzurechnen sein. Gerade bei Nachfolgeregelungen und Share Deals sollte daher sorgfältig geprüft werden, wie Nebenleistungen im Vertrag formuliert werden. �<br />Das Urteil schafft mehr Klarheit für die Abgrenzung zwischen Veräußerungserlös und Einkünften aus nichtselbst- ständiger Arbeit.�<br />Quelle: BFH, Urteil v. 3.3.2026, IX R 1/25; veröffentlicht am 21.5.2026�<br /></p>
233    
234</section>
235
236<style type="text/css">
237    .wsi-main-section {
238        padding: 10px 10px 10px 0;
239    }
240
241    .wsi-post-headline {
242        color: #852F46;
243    }
244
245    .wsi-post-text {
246        color: #515151;
247    }
248
249    .wsi-hr {
250        border: 2px solid #852F46;
251        width: 20%;
252        margin-left: 0;
253        margin-bottom: 20px !important;
254    }
255
256    .figure {
257        margin: 0;
258        margin-bottom: 20px;
259    }
260
261    .figure-caption {
262        font-size: 0.6em;
263    }
264</style>
265
266<script>
267  document.title = "Anteilige Zahlung f\u00fcr Gesch\u00e4ftsf\u00fchrerfortf\u00fchrung kann Ver\u00e4u\u00dferungspreis sein | Bauer, Soest und Partner mbB";
268</script>
268
269</div>
270						</div>
271				</div>
272				</div>
273		<div class="elementor-element elementor-element-999f5d4 e-con-full e-flex e-con e-child" data-id="999f5d4" data-element_type="container" data-e-type="container">
274				<div class="elementor-element elementor-element-e7909e3 elementor-widget elementor-widget-shortcode" data-id="e7909e3" data-element_type="widget" data-e-type="widget" data-widget_type="shortcode.default">
275				<div class="elementor-widget-container">
276							<div class="elementor-shortcode"><section class="wsi-main-section">
277
278            <h3>Ähnliche Artikel</h3>
279        <hr class="wsi-hr">
280        <ul class="list-unstyled">
281                                    <li><a href="post/?token=264998ef-59f4-4a0e-ad81-ce743c0f8ba2&amp;post=1870">Gesetz für ein steuerliches Investitionssofortprogramm</a></li>
282                                                <li><a href="post/?token=264998ef-59f4-4a0e-ad81-ce743c0f8ba2&amp;post=1924">Übergang des wirtschaftlichen Eigentums bei schenkweiser Übertragung von Gesellschaftsanteilen unter Nießbrauchsvorbehalt</a></li>
283                                                <li><a href="post/?token=264998ef-59f4-4a0e-ad81-ce743c0f8ba2&amp;post=1925">Einspruch per E-Mail ohne Lesebestätigung</a></li>
284                                                <li><a href="post/?token=264998ef-59f4-4a0e-ad81-ce743c0f8ba2&amp;post=1926">Nachfolgeregelung für Anteile an einer grundbesitzenden GmbH im Erbfall</a></li>
285                                                <li><a href="post/?token=264998ef-59f4-4a0e-ad81-ce743c0f8ba2&amp;post=1927">Vorsteuerabzug für einen im Zuge der Sachgründung eingebrachten Pkw</a></li>
286                                                <li><a href="post/?token=264998ef-59f4-4a0e-ad81-ce743c0f8ba2&amp;post=2023">Werterhöhung von Anteilen an einer Kapitalgesellschaft als Schenkung</a></li>
287                                                <li><a href="post/?token=264998ef-59f4-4a0e-ad81-ce743c0f8ba2&amp;post=2048">Keine Steuerbefreiung der Einbringung von Anteilen an einer grundbesitzenden Personengesellschaft in erst kurz zuvor gegründete Kapitalgesellschaft</a></li>
288                                                <li><a href="post/?token=264998ef-59f4-4a0e-ad81-ce743c0f8ba2&amp;post=2049">Schonfrist für Offenlegung der Jahresabschlüsse 2024</a></li>
289                                                <li><a href="post/?token=264998ef-59f4-4a0e-ad81-ce743c0f8ba2&amp;post=2050">Was ändert sich 2026 für Unternehmen</a></li>
290                                                <li><a href="post/?token=264998ef-59f4-4a0e-ad81-ce743c0f8ba2&amp;post=2199">Widerrufsbutton 2026 – Was Unternehmer jetzt wissen müssen</a></li>
291                            </ul>
292    
293</section>
294
295
296
297
298<style type="text/css">
299    .wsi-main-section {
300        padding: 10px 10px 10px 0;
301    }
302    .wsi-hr {
303        border: 2px solid #852F46;
304        width: 20%;
305        margin-left: 0;
306    }
307</style>
308
309</div>
310						</div>
311				</div>
312				</div>
313					</div>
314				</div>
315				</div>
316		
317	</main><!-- #main -->
318
319	
320	
321			<footer data-elementor-type="footer" data-elementor-id="134" class="elementor elementor-134 elementor-location-footer" data-elementor-post-type="elementor_library">
322					<section class="elementor-section elementor-top-section elementor-element elementor-element-b25d954 elementor-section-full_width elementor-section-height-default elementor-section-height-default" data-id="b25d954" data-element_type="section" data-e-type="section" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
323						<div class="elementor-container elementor-column-gap-default">
324					<div class="elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-c733527" data-id="c733527" data-element_type="column" data-e-type="column">
325			<div class="elementor-widget-wrap elementor-element-populated">
326						<div class="elementor-element elementor-element-6e13165 elementor-widget elementor-widget-theme-site-logo elementor-widget-image" data-id="6e13165" data-element_type="widget" data-e-type="widget" data-widget_type="theme-site-logo.default">
327				<div class="elementor-widget-container">
328											<a href="https://bsp-wiehl.de">
329			<img width="300" height="75" src="https://bsp-wiehl.de/wp-content/uploads/2023/11/bsp-logo-2-300x75.png" class="attachment-medium size-medium wp-image-250" alt="" srcset="https://bsp-wiehl.de/wp-content/uploads/2023/11/bsp-logo-2-300x75.png 300w, https://bsp-wiehl.de/wp-content/uploads/2023/11/bsp-logo-2.png 450w" sizes="(max-width: 300px) 100v
329w, 300px" />				</a>
330											</div>
331				</div>
332					</div>
333		</div>
334				<div class="elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-ab61061" data-id="ab61061" data-element_type="column" data-e-type="column">
335			<div class="elementor-widget-wrap elementor-element-populated">
336						<div class="elementor-element elementor-element-3a9ec3f elementor-position-inline-start elementor-mobile-position-inline-start elementor-view-default elementor-widget elementor-widget-icon-box" data-id="3a9ec3f" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
337				<div class="elementor-widget-container">
338							<div class="elementor-icon-box-wrapper">
339
340						<div class="elementor-icon-box-icon">
341				<span  class="elementor-icon">
342				<i aria-hidden="true" class="fal fa-street-view"></i>				</span>
343			</div>
344			
345						<div class="elementor-icon-box-content">
346
347									<p class="elementor-icon-box-title">
348						<span  >
349							Adresse						</span>
350					</p>
351				
352				
353			</div>
354			
355		</div>
356						</div>
357				</div>
358				<div class="elementor-element elementor-element-5d6b2f0 elementor-widget elementor-widget-text-editor" data-id="5d6b2f0" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default">
359				<div class="elementor-widget-container">
360									Weiherplatz 3-5<br>
36151674 Wiehl<br>
362<a href="https://maps.app.goo.gl/NYB3DahLJ9ZZAdV4A" target="_blank">Routenplaner<a>								</div>
363				</div>
364					</div>
365		</div>
366				<div class="elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-bd2b335" data-id="bd2b335" data-element_type="column" data-e-type="column">
367			<div class="elementor-widget-wrap elementor-element-populated">
368						<div class="elementor-element elementor-element-8454206 elementor-position-inline-start elementor-mobile-position-inline-start elementor-view-default elementor-widget elementor-widget-icon-box" data-id="8454206" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
369				<div class="elementor-widget-container">
370							<div class="elementor-icon-box-wrapper">
371
372						<div class="elementor-icon-box-icon">
373				<span  class="elementor-icon">
374				<i aria-hidden="true" class="fal fa-handshake"></i>				</span>
375			</div>
376			
377						<div class="elementor-icon-box-content">
378
379									<p class="elementor-icon-box-title">
380						<span  >
381							Kontakt						</span>
382					</p>
383				
384				
385			</div>
386			
387		</div>
388						</div>
389				</div>
390				<div class="elementor-element elementor-element-b7e6599 elementor-widget elementor-widget-text-editor" data-id="b7e6599" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default">
391				<div class="elementor-widget-container">
392									Telefon: <a href="tel:+49226276100">02262 - 76 10 0<br>
393Telefax: 02262 - 76 10 76<br>
394E-Mail:	<a href="mailto:[email protected]">[email protected]</a>								</div>
395				</div>
396					</div>
397		</div>
398				<div class="elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-bfa33d0" data-id="bfa33d0" data-element_type="column" data-e-type="column">
399			<div class="elementor-widget-wrap elementor-element-populated">
400						<div class="elementor-element elementor-element-e82447c elementor-position-inline-start elementor-mobile-position-inline-start elementor-view-default elementor-widget elementor-widget-icon-box" data-id="e82447c" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
401				<div class="elementor-widget-container">
402							<div class="elementor-icon-box-wrapper">
403
404						<div class="elementor-icon-box-icon">
405				<span  class="elementor-icon">
406				<i aria-hidden="true" class="fal fa-clock"></i>				</span>
407			</div>
408			
409						<div class="elementor-icon-box-content">
410
411									<p class="elementor-icon-box-title">
412						<span  >
413							Öffnungszeiten						</span>
414					</p>
415				
416				
417			</div>
418			
419		</div>
420						</div>
421				</div>
422				<div class="elementor-element elementor-element-59a36be elementor-widget elementor-widget-text-editor" data-id="59a36be" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default">
423				<div class="elementor-widget-container">
424									<p>Mo-Fr: 08:00 - 17:00 Uhr</p>								</div>
425				</div>
426				<div class="elementor-element elementor-element-01c981b elementor-align-left elementor-widget elementor-widget-button" data-id="01c981b" data-element_type="widget" data-e-type="widget" data-widget_type="button.default">
427				<div class="elementor-widget-container">
428									<div class="elementor-button-wrapper">
429					<a class="elementor-button elementor-button-link elementor-size-sm" href="#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjIxODciLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D">
430						<span class="elementor-button-content-wrapper">
431						<span class="elementor-button-icon">
432				<i aria-hidden="true" class="fal fa-chevron-double-right"></i>			</span>
433									<span class="elementor-button-text">Sie haben Fragen?</span>
434					</span>
435					</a>
436				</div>
437								</div>
438				</div>
439					</div>
440		</div>
441					</div>
442		</section>
443				<section class="elementor-section elementor-top-section elementor-element elementor-element-dbdac1c elementor-section-full_width elementor-section-height-default elementor-section-height-default" data-id="dbdac1c" data-element_type="section" data-e-type="section" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
444						<div class="elementor-container elementor-column-gap-default">
445					<div class="elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-0ea3aab" data-id="0ea3aab" data-element_type="column" data-e-type="column">
446			<div class="elementor-widget-wrap elementor-element-populated">
447						<div class="elementor-element elementor-element-f3ceb2b elementor-shape-square e-grid-align-left e-grid-align-mobile-center elementor-grid-0 elementor-widget elementor-widget-social-icons" data-id="f3ceb2b" data-element_type="widget" data-e-type="widget" data-widget_type="social-icons.default">
448				<div class="elementor-widget-container">
449							<div class="elementor-social-icons-wrapper elementor-grid" role="list">
450							<span class="elementor-grid-item" role="listitem">
451					<a class="elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-repeater-item-1237d30" href="https://www.facebook.com/people/BSP-Bauer-Soest-und-Partner/61556009824789/" target="_blank">
452						<span class="elementor-screen-only">Facebook</span>
453						<svg aria-hidden="true" class="e-font-icon-svg e-fab-facebook" viewBox="0 0 512 512" xmlns="http://www.w3.org/2000/svg"><path d="M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.31 482.38 504 379.78 504 256z"></path></svg>					</a>
454				</span>
455							<span class="elementor-grid-item" role="listitem">
456					<a class="elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-repeater-item-da16557" href="https://www.instagram.com/bsp.wiehl/" target="_blank">
457						<span class="elementor-screen-only">Instagram</span>
458						<svg aria-hidden="true" class="e-font-icon-svg e-fab-instagram" viewBox="0 0 448 512" xmlns="http://www.w3.org/2000/svg"><path d="M224.1 141c-63.6 0-114.9 51.3-114.9 114.9s51.3 114.9 114.9 114.9S339 319.5 339 255.9 287.7 141 224.1 141zm0 189.6c-41.1 0-74.7-33.5-74.7-74.7s33.5-74.7 74.7-74.7 74.7 33.5 74.7 74.7-33.6 74.7-74.7 74.7zm146.4-194.3c0 14.9-12 26.8-26.8 26.8-14.9 0-26.8-12-26.8-26.8s12-26.8 26.8-26.8 26.8 12 26.8 26.8zm76.1 27.2c-1.7-35.9-9.9-67.7-36.2-93.9-26.2-26.2-58-34.4-93.9-36.2-37-2.1-147.9-2.1-184.9 0-35.8 1.7-67.6 9.9-93.9 36.1s-34.4 58-36.2 93.9c-2.1 37-2.1 147.9 0 184.9 1.7 35.9 9.9 67.7 36.2 93.9s58 34.4 93.9 36.2c37 2.1 147.9 2.1 184.9 0 35.9-1.7 67.7-9.9 93.9-36.2 26.2-26.2 34.4-58 36.2-93.9 2.1-37 2.1-147.8 0-184.8zM398.8 388c-7.8 19.6-22.9 34.7-42.6 42.6-29.5 11.7-99.5 9-132.1 9s-102.7 2.6-132.1-9c-19.6-7.8-34.7-22.9-42.6-42.6-11.7-29.5-9-99.5-9-132.1s-2.6-102.7 9-132.1c7.8-19.6 22.9-34.7 42.6-42.6 29.5-11.7 99.5-9 132.1-9s102.7-2.6 132.1 9c19.6 7.8 34.7 22.9 42.6 42.6 11.7 29.5 9 99.5 9 132.1s2.7 102.7-9 132.1z"></path></svg>					</a>
459				</span>
460					</div>
461						</div>
462				</div>
463					</div>
464		</div>
465				<div class="elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-664880a" data-id="664880a" data-element_type="column" data-e-type="column">
466			<div class="elementor-widget-wrap elementor-element-populated">
467						<div class="elementor-element elementor-element-95dd098 elementor-widget elementor-widget-text-editor" data-id="95dd098" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default">
468				<div class="elementor-widget-container">
469									<a href="/impressum">Impressum</a> | <a href="datenschutz">Datenschutz</a>								</div>
470				</div>
471					</div>
472		</div>
473				<div class="elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-f2e8d23" data-id="f2e8d23" data-element_type="column" data-e-type="column">
474			<div class="elementor-widget-wrap elementor-element-populated">
475						<div class="elementor-element elementor-element-a3c9037 elementor-widget__width-auto elementor-fixed e-transform elementor-hidden-mobile_extra elementor-widget elementor-widget-image" data-id="a3c9037" data-element_type="widget" data-e-type="widget" data-settings="{&quot;_position&quot;:&quot;fixed&quot;,&quot;_transform_rotateZ_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-90,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_widescreen&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_laptop&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_tablet_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_mobile_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}" data-widget_type="image.default">
476				<div class="elementor-widget-container">
477																<a href="https://www.provenexpert.com/de-de/bsp-bauer-soest-partner-mbb/" target="_blank">
478							<img width="173" height="24" src="https://bsp-wiehl.de/wp-content/uploads/2024/04/provenexpert_logo_black.png" class="attachment-large size-large wp-image-2173" alt="" />								</a>
479															</div>
480				</div>
481				<div class="elementor-element elementor-element-521ff44 elementor-widget__width-auto elementor-fixed elementor-hidden-mobile_extra elementor-hidden-mobile elementor-widget elementor-widget-image" data-id="521ff44" data-element_type="widget" data-e-type="widget" data-settings="{&quot;_position&quot;:&quot;fixed&quot;}" data-widget_type="image.default">
482				<div class="elementor-widget-container">
483															<img width="100" height="150" src="https://bsp-wiehl.de/wp-content/uploads/2023/11/exzellenter-arbeitgeber-sidebar-1.png" class="attachment-full size-full wp-image-5806" alt="" />															</div>
484				</div>
485				<div class="elementor-element elementor-element-f08537a elementor-widget__width-auto elementor-fixed elementor-hidden-widescreen elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet_extra elementor-hidden-tablet elementor-hidden-mobile_extra elementor-widget elementor-widget-image" data-id="f08537a" data-element_type="widget" data-e-type="widget" data-settings="{&quot;_position&quot;:&quot;fixed&quot;}" data-widget_type="image.default">
486				<div class="elementor-widget-container">
487															<img width="70" height="73" src="https://bsp-wiehl.de/wp-content/uploads/2023/11/siegel-exzellenter-arbeitgeber-mobil-01.png" class="attachment-full size-full wp-image-5811" alt="" />															</div>
488				</div>
489					</div>
490		</div>
491					</div>
492		</section>
493				</footer>
494		
495	
496</div><!-- #wrap -->
497
498
499</div><!-- #outer-wrap -->
500
501
502
503<a aria-label="Zum Seitenanfang scrollen" href="#" id="scroll-top" class="scroll-top-right"><i class=" fa fa-angle-up" aria-hidden="true" role="img"></i></a>
504
505
506
507
508<script type="speculationrules">
509{"prefetch":[{"source":"document","where":{"and":[{"href_matches":"/*"},{"not":{"href_matches":["/wp-*.php","/wp-admin/*","/wp-content/uploads/*","/wp-content/*","/wp-content/plugins/*","/wp-content/themes/oceanwp-child/*","/wp-content/themes/oceanwp/*","/*\\?(.+)"]}},{"not":{"selector_matches":"a[rel~=\"nofollow\"]"}},{"not":{"selector_matches":".no-prefetch, .no-prefetch a"}}]},"eagerness":"conservative"}]}
510</script>
510
511		<div data-elementor-type="popup" data-elementor-id="787" class="elementor elementor-787 elementor-location-popup" data-elementor-settings="{&quot;entrance_animation&quot;:&quot;fadeIn&quot;,&quot;entrance_animation_duration&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.2,&quot;sizes&quot;:[]},&quot;a11y_navigation&quot;:&quot;yes&quot;,&quot;triggers&quot;:[],&quot;timing&quot;:[]}" data-elementor-post-type="elementor_library">
512			<div class="elementor-element elementor-element-2add864 e-con-full e-flex e-con e-parent" data-id="2add864" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
513				<div class="elementor-element elementor-element-f181f38 elementor-widget__width-initial eael-hamburger--none eael_simple_menu_hamburger_disable_selected_menu_no eael-simple-menu-hamburger-align-right eael-simple-menu-link-full-width elementor-widget elementor-widget-eael-simple-menu" data-id="f181f38" data-element_type="widget" data-e-type="widget" data-widget_type="eael-simple-menu.default">
514				<div class="elementor-widget-container">
515					<style>
516                        /* Left aligned horizontal menus lay out with `float: left` on the
517                           items, so their list stays `block` - forcing flex here would
518                           take the items out of flow and break the row. Only centre and
519                           right aligned horizontal menus are inline-flex. */
520                        .elementor-element-f181f38 .eael-simple-menu-container.eael-simple-menu--loading > ul.eael-simple-menu-horizontal,
521                        .elementor-element-f181f38 .eael-simple-menu-container.eael-simple-menu--loading > ul.eael-simple-menu-vertical {
522                            display: block;
523                        }
524                        .elementor-element-f181f38 .eael-simple-menu-container.eael-simple-menu--loading.eael-simple-menu-align-center {
525                            text-align: center;
526                        }
527                        .elementor-element-f181f38 .eael-simple-menu-container.eael-simple-menu--loading.eael-simple-menu-align-right {
528                            text-align: right;
529                        }
530                        .elementor-element-f181f38 .eael-simple-menu-container.eael-simple-menu--loading.eael-simple-menu-align-center > ul.eael-simple-menu-horizontal,
531                        .elementor-element-f181f38 .eael-simple-menu-container.eael-simple-menu--loading.eael-simple-menu-align-right > ul.eael-simple-menu-horizontal {
532                            display: -webkit-inline-box;
533                            display: -ms-inline-flexbox;
534                            display: inline-flex;
535                        }
536                        .elementor-element-f181f38 .eael-simple-menu-container.eael-simple-menu--loading .eael-simple-menu-toggle,
537                        .elementor-element-f181f38 .eael-simple-menu-container.eael-simple-menu--loading .eael-simple-menu-toggle-text {
538                            display: none;
539                        }
540                    </style>            <div data-hamburger-icon="&lt;i aria-hidden=&quot;true&quot; class=&quot;fal fa-bars&quot;&gt;&lt;/i&gt;" data-indicator-icon="&lt;i aria-hidden=&quot;true&quot; class=&quot;fal fa-chevron-down&quot;&gt;&lt;/i&gt;" data-dropdown-indicator-icon="&lt;i class=&quot;fal fa-chevron-down&quot;&gt;&lt;/i&gt;" class="eael-simple-menu-container eael-simple-menu--loading eael-simple-menu-align-left eael-simple-menu-dropdown-align-left preset-1 eael-simple-menu-link-full-width" data-hamburger-breakpoints="{&quot;mobile&quot;:&quot;Mobil Hochformat (&gt; 767px)&quot;,&quot;mobile_extra&quot;:&quot;Mobil Querformat (&gt; 880px)&quot;,&quot;tablet&quot;:&quot;Tablet Hochformat (&gt; 1024px)&quot;,&quot;tablet_extra&quot;:&quot;Tablet Querformat (&gt; 1200px)&quot;,&quot;desktop&quot;:&quot;Desktop (&gt; 2400px)&quot;,&quot;none&quot;:&quot;None&quot;}" data-hamburger-device="none">
541                <ul id="menu-hauptmenue" class="eael-simple-menu eael-simple-menu-dropdown-animate-to-top eael-simple-menu-indicator eael-simple-menu-vertical"><li id="menu-item-844" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-844"><a href="https://bsp-wiehl.de/">Home</a></li>
542<li id="menu-item-5447" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-5447"><a href="#">Team</a>
543<ul class="sub-menu">
544	<li id="menu-item-857" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-857"><a href="https://bsp-wiehl.de/team/">Über uns</a></li>
545	<li id="menu-item-5446" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5446"><a href="https://bsp-wiehl.de/michael-blenkle/">Rechtsanwalt Michael Blenkle</a></li>
546	<li id="menu-item-5445" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5445"><a href="https://bsp-wiehl.de/andreas-conrads/">Rechtsanwalt Andreas Conrads</a></li>
547	<li id="menu-item-5444" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5444"><a href="https://bsp-wiehl.de/jochen-friederich/">Rechtsanwalt Jochen Friederich</a></li>
548	<li id="menu-item-5443" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5443"><a href="https://bsp-wiehl.de/benjamin-gebser/">Rechtsanwalt Benjamin H. Gebser</a></li>
549	<li id="menu-item-5442" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5442"><a href="https://bsp-wiehl.de/finn-juerges/">Rechtsanwalt Finn Jürges</a></li>
550	<li id="menu-item-5440" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5440"><a href="https://bsp-wiehl.de/lena-wasserfuhr/">Rechtsanwältin Lena Wasserfuhr</a></li>
551	<li id="menu-item-5441" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5441"><a href="https://bsp-wiehl.de/martin-woelk/">Rechtsanwalt Martin Wölk</a></li>
552	<li id="menu-item-5439" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5439"><a href="https://bsp-wiehl.de/sascha-gaisbauer/">Steuerberater Sascha Gaisbauer</a></li>
553	<li id="menu-item-5436" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5436"><a href="https://bsp-wiehl.de/jens-haas/">Wirtschaftsprüfer Jens Haas</a></li>
554	<li id="menu-item-5438" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5438"><a href="https://bsp-wiehl.de/jens-kloppenburg/">Steuerberater Jens Kloppenburg</a></li>
555	<li id="menu-item-5437" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5437"><a href="https://bsp-wiehl.de/dirk-schmittseifer/">Steuerberater Dirk Schmittseifer</a></li>
556</ul>
557</li>
558<li id="menu-item-47" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-47"><a href="#">Tandem-Services</a>
559<ul class="sub-menu">
560	<li id="menu-item-907" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-907"><a href="https://bsp-wiehl.de/immobilien/">Rund um die Immobilie</a></li>
561	<li id="menu-item-1940" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1940"><a href="https://bsp-wiehl.de/arbeitgeber-service/">Arbeitgeber-Service</a></li>
562	<li id="menu-item-890" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-890"><a href="https://bsp-wiehl.de/nachfolgeregelungen/">Nachfolgeregelungen</a></li>
563	<li id="menu-item-843" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-843">
563<a href="https://bsp-wiehl.de/medizin-und-gesundheit/">Medizin &#038; Gesundheit</a></li>
564	<li id="menu-item-919" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-919"><a href="https://bsp-wiehl.de/rund-um-das-unternehmen/">Rund um das Unternehmen</a></li>
565</ul>
566</li>
567<li id="menu-item-72" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-72"><a href="#">Rechtsberatung</a>
568<ul class="sub-menu">
569	<li id="menu-item-1018" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1018"><a href="https://bsp-wiehl.de/arbeitsrecht/">Arbeitsrecht</a></li>
570	<li id="menu-item-1072" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1072"><a href="https://bsp-wiehl.de/baurecht/">Bau- und Architektenrecht</a></li>
571	<li id="menu-item-1115" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1115"><a href="https://bsp-wiehl.de/erbrecht/">Erbrecht</a></li>
572	<li id="menu-item-1062" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1062"><a href="https://bsp-wiehl.de/familienrecht/">Familienrecht</a></li>
573	<li id="menu-item-1126" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1126"><a href="https://bsp-wiehl.de/handelsrecht-und-gesellschaftsrecht/">Handels- und Gesellschaftsrecht</a></li>
574	<li id="menu-item-2460" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-2460"><a href="https://bsp-wiehl.de/inkasso/">Inkasso</a></li>
575	<li id="menu-item-1061" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1061"><a href="https://bsp-wiehl.de/medizinrecht/">Medizinrecht</a></li>
576	<li id="menu-item-2636" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-2636"><a href="https://bsp-wiehl.de/miet-und-wohneigentumsrecht/">Miet- und Wohneigentumsrecht</a></li>
577	<li id="menu-item-2459" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-2459"><a href="https://bsp-wiehl.de/ordnungswidrigkeiten/">Ordnungswidrigkeitenrecht</a></li>
578	<li id="menu-item-2458" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-2458"><a href="https://bsp-wiehl.de/strafverfahren/">Strafrecht</a></li>
579	<li id="menu-item-1064" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1064"><a href="https://bsp-wiehl.de/verkehrsrecht/">Verkehrsrecht</a></li>
580	<li id="menu-item-2456" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-2456"><a href="https://bsp-wiehl.de/versicherungsrecht/">Versicherungsrecht</a></li>
581	<li id="menu-item-2457" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-2457"><a href="https://bsp-wiehl.de/vertragsrecht/">Vertragsrecht</a></li>
582</ul>
583</li>
584<li id="menu-item-57" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-57"><a href="#">Steuerberatung</a>
585<ul class="sub-menu">
586	<li id="menu-item-1892" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1892"><a href="https://bsp-wiehl.de/unternehmen/">Unternehmen</a></li>
587	<li id="menu-item-952" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-952"><a href="https://bsp-wiehl.de/privatpersonen/">Privatpersonen</a></li>
588	<li id="menu-item-966" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-966"><a href="https://bsp-wiehl.de/unternehmensnachfolge/">Unternehmensnachfolge</a></li>
589	<li id="menu-item-994" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-994"><a href="https://bsp-wiehl.de/onlinehandel/">Onlinehandel</a></li>
590	<li id="menu-item-973" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-973"><a href="https://bsp-wiehl.de/international/">International</a></li>
591	<li id="menu-item-987" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-987"><a href="https://bsp-wiehl.de/umstrukturierung/">Umstrukturierung</a></li>
592</ul>
593</li>
594<li id="menu-item-1138" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1138"><a href="https://bsp-wiehl.de/wirtschaftspruefung/">Wirtschaftsprüfung</a></li>
595<li id="menu-item-1154" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1154"><a href="https://bsp-wiehl.de/digital/">Digital</a></li>
596<li id="menu-item-1602" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-1602"><a href="#">Karriere</a>
597<ul class="sub-menu">
598	<li id="menu-item-1603" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1603"><a href="https://bsp-wiehl.de/karriere-uebersicht/">Übersicht</a></li>
599	<li id="menu-item-1818" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1818"><a href="https://bsp-wiehl.de/steuerberater/">Steuerberater</a></li>
600	<li id="menu-item-1819" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1819"><a href="https://bsp-wiehl.de/wirtschaftspruefer/">Wirtschaftsprüfer (mit Perspektive Nachfolge)</a></li>
601	<li id="menu-item-5165" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5165"><a href="https://bsp-wiehl.de/steuerfachwirt-bilanzbuchhalter-als-teamleiter/">Steuerfachwirt/Bilanzbuchhalter als Teamleiter</a></li>
602	<li id="menu-item-1820" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1820"><a href="https://bsp-wiehl.de/bilanzbuchhalter/">Bilanzbuchhalter</a></li>
603	<li id="menu-item-1821" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1821"><a href="https://bsp-wiehl.de/steuerfachangestellte-wirte/">Steuerfachangestellte/-wirte</a></li>
604	<li id="menu-item-1822" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1822"><a href="https://bsp-wiehl.de/finanzbuchhalter/">Finanzbuchhalter</a></li>
605	<li id="menu-item-1823" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1823">
605<a href="https://bsp-wiehl.de/lohn-und-gehaltsbuchhaltung/">Lohn- und Gehaltsbuchhaltung/Fachassistent Lohn</a></li>
606	<li id="menu-item-1898" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1898"><a href="https://bsp-wiehl.de/bewerbungsformular/">Bewerbungsformular</a></li>
607</ul>
608</li>
609<li id="menu-item-1382" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-1382"><a href="#">Mandanten-Service</a>
610<ul class="sub-menu">
611	<li id="menu-item-4760" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-4760"><a href="https://bsp-wiehl.de/blog-news/">Blog-News</a></li>
612	<li id="menu-item-1874" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1874"><a href="https://bsp-wiehl.de/downloads/">Downloads</a></li>
613	<li id="menu-item-1381" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1381"><a href="https://bsp-wiehl.de/login-bereich/">Login-Bereich</a></li>
614</ul>
615</li>
616<li id="menu-item-1398" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1398"><a href="https://bsp-wiehl.de/kontakt/">Kontakt</a></li>
617</ul>                <button class="eael-simple-menu-toggle">
618                    <span class="sr-only ">Hamburger Toggle Menu</span>
619                    <i aria-hidden="true" class="fal fa-bars"></i>                </button>
620            </div>
621            				</div>
622				</div>
623				</div>
624				</div>
625					
625<script>
626				( () => {
627					const lazyloadRunObserver = () => {
628						const lazyloadBackgrounds = document.querySelectorAll( `.e-con.e-parent:not(.e-lazyloaded)` );
629						const lazyloadBackgroundObserver = new IntersectionObserver( ( entries ) => {
630							entries.forEach( ( entry ) => {
631								if ( entry.isIntersecting ) {
632									let lazyloadBackground = entry.target;
633									if( lazyloadBackground ) {
634										lazyloadBackground.classList.add( 'e-lazyloaded' );
635									}
636									lazyloadBackgroundObserver.unobserve( entry.target );
637								}
638							});
639						}, { rootMargin: '200px 0px 200px 0px' } );
640						lazyloadBackgrounds.forEach( ( lazyloadBackground ) => {
641							lazyloadBackgroundObserver.observe( lazyloadBackground );
642						} );
643					};
644					const events = [
645						'DOMContentLoaded',
646						'elementor/lazyload/observe',
647					];
648					events.forEach( ( event ) => {
649						document.addEventListener( event, lazyloadRunObserver );
650					} );
651				} )();
652			</script>
652
653			
653<script id="wp-hooks-js" src="https://bsp-wiehl.de/wp-includes/js/dist/hooks.min.js?ver=f0f188028580e8dc1255"></script>
vendor: 1 bytes, line 653
653
654<script id="wp-i18n-js" src="https://bsp-wiehl.de/wp-includes/js/dist/i18n.min.js?ver=1dfe7db3940c23ea9216"></script>
vendor: 1 bytes, line 654
654
655<script id="wp-i18n-js-after">
656wp.i18n.setLocaleData( { 'text direction\u0004ltr': [ 'ltr' ] } );
657//# sourceURL=wp-i18n-js-after
658</script>
vendor: 1 bytes, line 658
658
659<script id="swv-js" src="https://bsp-wiehl.de/wp-content/plugins/contact-form-7/includes/swv/js/index.js?ver=6.1.7"></script>
vendor: 1 bytes, line 659
659
660<script id="contact-form-7-js-translations">
661( function( domain, translations ) {
662	var localeData = translations.locale_data[ domain ] || translations.locale_data.messages;
663	localeData[""].domain = domain;
664	wp.i18n.setLocaleData( localeData, domain );
665} )( "contact-form-7", {"translation-revision-date":"2026-09-12 02:13:12+0000","generator":"GlotPress\/4.1.0","domain":"messages","locale_data":{"messages":{"":{"domain":"messages","plural-forms":"nplurals=2; plural=n != 1;","lang":"de"},"This contact form is placed in the wrong place.":["Dieses Kontaktformular wurde an der falschen Stelle platziert."],"Error:":["Fehler:"]}},"comment":{"reference":"includes\/js\/index.js"}} );
666//# sourceURL=contact-form-7-js-translations
667</script>
vendor: 1 bytes, line 667
667
668<script id="contact-form-7-js-before">
669var wpcf7 = {
670    "api": {
671        "root": "https:\/\/bsp-wiehl.de\/wp-json\/",
672        "namespace": "contact-form-7\/v1"
673    }
674};
675//# sourceURL=contact-form-7-js-before
676</script>
vendor: 1 bytes, line 676
676
677<script id="contact-form-7-js" src="https://bsp-wiehl.de/wp-content/plugins/contact-form-7/includes/js/index.js?ver=6.1.7"></script>
vendor: 1 bytes, line 677
677
678<script id="rfw-script-js-extra">
679var rfw = {"speed":""};
680//# sourceURL=rfw-script-js-extra
681</script>
vendor: 1 bytes, line 681
681
682<script id="rfw-script-js" src="https://bsp-wiehl.de/wp-content/plugins/rss-feed-widget/js/functions.js?ver=2026100542"></script>
vendor: 1 bytes, line 682
682
683<script id="rfw-script-fitvid-js" src="https://bsp-wiehl.de/wp-content/plugins/rss-feed-widget/js/jquery.fitvids.js?ver=2026100542"></script>
vendor: 1 bytes, line 683
683
684<script id="gsb-script-js-extra">
685var gsb_settings = {"buttons":[{"channels":[{"title":"Rufen Sie uns an!","bg_color":"#852f46","bg_hover_color":"#852f46","text_color":"#ffffff","text_hover_color":"#ffffff","icon":"\u003Csvg xmlns=\"http://www.w3.org/2000/svg\" viewBox=\"0 0 405.333 405.333\"\u003E\u003Cpath d=\"M373.333 266.88c-25.003 0-49.493-3.904-72.704-11.563-11.328-3.904-24.192-.896-31.637 6.7l-46.016 34.752c-52.8-28.18-86.592-61.952-114.39-114.368l33.813-44.928c8.512-8.512 11.563-20.97 7.915-32.64-7.723-23.36-11.648-47.872-11.648-72.832 0-17.643-14.357-32-32-32H32C14.357 0 0 14.357 0 32c0 205.845 167.488 373.333 373.333 373.333 17.643 0 32-14.357 32-32V298.88c0-17.643-14.357-32-32-32z\"/\u003E\u003C/svg\u003E","href":"tel:+49226276100","for_desktop":"yes","for_mobile":"yes","channel":"phone","target":"","image_url":"","value":"+49226276100","custom_id":"","custom_class":"","whatsapp_message":"","channelName":"phone"},{"title":"Schreiben Sie uns!","bg_color":"#852f46","bg_hover_color":"#852f46","text_color":"#ffffff","text_hover_color":"#ffffff","icon":"\u003Csvg xmlns=\"http://www.w3.org/2000/svg\" viewBox=\"0 0 512 512\"\u003E\u003Cpath d=\"M339.392 258.624L512 367.744V144.896zM0 144.896v222.848l172.608-109.12zM480 80H32C16.032 80 3.36 91.904.96 107.232L256 275.264l255.04-168.032C508.64 91.904 495.968 80 480 80zM310.08 277.952l-45.28 29.824a15.98 15.98 0 0 1-17.6 0l-45.28-29.856L1.024 404.992C3.488 420.192 16.096 432 32 432h448c15.904 0 28.512-11.808 30.976-27.008L310.08 277.952z\"/\u003E\u003C/svg\u003E","href":"mailto:[email protected]","for_desktop":"yes","for_mobile":"yes","channel":"mail","target":"","image_url":"","value":"[email protected]","custom_id":"","custom_class":"","whatsapp_message":"","channelName":"mail"}],"triggers":{"on_scroll":"no","page_scroll":"0","after_seconds":"no","seconds":"0","exit_intent":"no","browser":"yes","on_inactivity":"yes"},"settings":{"view":"icon_view","chat_icon":"chat-line","list_view_title":"How would you like to contact us?","list_view_subtitle":"\u003Cp\u003EWelcome!\u003C/p\u003E","woocommerce_customization":"no","woo_list_view_title":"How would you like to contact us?","woo_list_view_subtitle":"Welcome!","list_title_bg":"#1c5fc6","list_title_color":"#ffffff","bg_color":"#852f46","interaction_bg_color":"#852f46","text_color":"#ffffff","interaction_text_color":"#ffffff","icon_size":"56","border_radius":"5","call_to_action":"","font_family":"Arial","menu_animation":"ginger-menu-slide","animation":"none","position":"right","position_in_mobile":"no","menu_view":"vertical","show_cta":"all_time","default_state":"click","show_close_button":"yes","hide_menu_after_close_click":"yes","has_pending_message":"no","no_of_messages":"1","message_bg_color":"#e64056","message_text_color":"#ffffff","widget_analytics":"no","show_greeting_message":"no","greeting_text":"\u003Cp\u003EHi there! How can we help you?\u003C/p\u003E\u003Cp\u003ETap here to start chat with us.\u003C/p\u003E","greeting_after":"3","greeting_bg_color":"#ffffff","greeting_text_color":"#000000","icon_url":"\u003Cdiv class='chat-button-icon'\u003E\u003Csvg style=\"enable-background:new 1 -1 100 100;\" version=\"1.1\" viewBox=\"1 -1 100 100\" xml:space=\"preserve\" xmlns=\"http://www.w3.org/2000/svg\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"\u003E\u003Cpath d=\"M82,9.5H20c-5.5,0-10,4.5-10,10v42c0,5.5,4.5,10,10,10h8v17l25-17h29c5.5,0,10-4.5,10-10v-42C92,14,87.5,9.5,82,9.5z   M31.8,29.5h20.4c1.7,0,3,1.3,3,3s-1.3,3-3,3H31.8c-1.6,0-3-1.3-3-3C28.8,30.9,30.1,29.5,31.8,29.5z M68.2,49.5H31.8  c-1.6,0-3-1.3-3-3c0-1.6,1.3-3,3-3h36.4c1.7,0,3,1.3,3,3S69.9,49.5,68.2,49.5z\"/\u003E\u003C/svg\u003E\u003C/div\u003E","tooltip_settings":{"border_radius":"5","font_size":"16","tooltip_height":"20","bg_color":"#852f46","text_color":"#ffffff"}},"custom_css":"","id":"5063","token":"2bea932b4e","client":1}],"ajax_url":"https://bsp-wiehl.de/wp-admin/admin-ajax.php","form_data_nonce":"696a5d37d5"};
686//# sourceURL=gsb-script-js-extra
687</script>
vendor: 1 bytes, line 687
687
688<script id="gsb-script-js" src="https://bsp-wiehl.de/wp-content/plugins/sticky-chat-widget/dist/front/js/script.js?ver=1.4.4"></script>
vendor: 1 bytes, line 688
688
689<script id="imagesloaded-js" src="https://bsp-wiehl.de/wp-includes/js/imagesloaded.min.js?ver=5.0.0"></script>
vendor: 1 bytes, line 689
689
690<script id="oceanwp-main-js-extra">
691var oceanwpLocalize = {"nonce":"8c0e6e5ef6","isRTL":"","menuSearchStyle":"drop_down","mobileMenuSearchStyle":"disabled","sidrSource":null,"sidrDisplace":"1","sidrSide":"left","sidrDropdownTarget":"link","verticalHeaderTarget":"link","mobileDropdownTarget":"link","semanticMobileHeader":"","semanticDesktopHeader":"","customScrollOffset":"0","customSelects":".woocommerce-ordering .orderby, #dropdown_product_cat, .widget_categories select, .widget_archive select, .single-product .variations_form .variations select","loadMoreLoadingText":"Wird geladen\u00a0\u2026"};
692//# sourceURL=oceanwp-main-js-extra
693</script>
vendor: 1 bytes, line 693
693
694<script id="oceanwp-main-js" src="https://bsp-wiehl.de/wp-content/themes/oceanwp/assets/js/theme.min.js?ver=1.0"></script>
vendor: 1 bytes, line 694
694
695<script id="oceanwp-drop-down-mobile-menu-js" src="https://bsp-wiehl.de/wp-content/themes/oceanwp/assets/js/drop-down-mobile-menu.min.js?ver=1.0"></script>
vendor: 1 bytes, line 695
695
696<script id="oceanwp-drop-down-search-js" src="https://bsp-wiehl.de/wp-content/themes/oceanwp/assets/js/drop-down-search.min.js?ver=1.0"></script>
vendor: 1 bytes, line 696
696
697<script id="ow-magnific-popup-js" src="https://bsp-wiehl.de/wp-content/themes/oceanwp/assets/js/vendors/magnific-popup.min.js?ver=1.0"></script>
vendor: 1 bytes, line 697
697
698<script id="oceanwp-lightbox-js" src="https://bsp-wiehl.de/wp-content/themes/oceanwp/assets/js/ow-lightbox.min.js?ver=1.0"></script>
vendor: 1 bytes, line 698
698
699<script id="ow-flickity-js" src="https://bsp-wiehl.de/wp-content/themes/oceanwp/assets/js/vendors/flickity.pkgd.min.js?ver=1.0"></script>
vendor: 1 bytes, line 699
699
700<script id="oceanwp-slider-js" src="https://bsp-wiehl.de/wp-content/themes/oceanwp/assets/js/ow-slider.min.js?ver=1.0"></script>
vendor: 1 bytes, line 700
700
701<script id="oceanwp-scroll-effect-js" src="https://bsp-wiehl.de/wp-content/themes/oceanwp/assets/js/scroll-effect.min.js?ver=1.0"></script>
vendor: 1 bytes, line 701
701
702<script id="oceanwp-scroll-top-js" src="https://bsp-wiehl.de/wp-content/themes/oceanwp/assets/js/scroll-top.min.js?ver=1.0"></script>
vendor: 1 bytes, line 702
702
703<script id="oceanwp-select-js" src="https://bsp-wiehl.de/wp-content/themes/oceanwp/assets/js/select.min.js?ver=1.0"></script>
vendor: 1 bytes, line 703
703
704<script id="eael-general-js-extra">
705var localize = {"ajaxurl":"https://bsp-wiehl.de/wp-admin/admin-ajax.php","nonce":"477a407ac3","i18n":{"added":"Added ","compare":"Compare","loading":"Loading..."},"eael_translate_text":{"required_text":"is a required field","invalid_text":"Invalid","billing_text":"Billing","shipping_text":"Shipping","fg_mfp_counter_text":"of"},"page_permalink":"https://bsp-wiehl.de/post/","cart_redirectition":"","cart_page_url":"","el_breakpoints":{"mobile":{"label":"Mobil Hochformat","value":767,"default_value":767,"direction":"max","is_enabled":true},"mobile_extra":{"label":"Mobil Querformat","value":880,"default_value":880,"direction":"max","is_enabled":true},"tablet":{"label":"Tablet Hochformat","value":1024,"default_value":1024,"direction":"max","is_enabled":true},"tablet_extra":{"label":"Tablet Querformat","value":1200,"default_value":1200,"direction":"max","is_enabled":true},"laptop":{"label":"Laptop","value":1366,"default_value":1366,"direction":"max","is_enabled":true},"widescreen":{"label":"Breitbild","value":2400,"default_value":2400,"direction":"min","is_enabled":true}}};
706//# sourceURL=eael-general-js-extra
707</script>
vendor: 1 bytes, line 707
707
708<script id="eael-general-js" src="https://bsp-wiehl.de/wp-content/plugins/essential-addons-for-elementor-lite/assets/front-end/js/view/general.min.js?ver=6.8.4"></script>
vendor: 1 bytes, line 708
708
709<script id="eael-787-js" src="https://bsp-wiehl.de/wp-content/uploads/essential-addons-elementor/eael-787.js?ver=1731495820"></script>
vendor: 1 bytes, line 709
709
710<script id="elementor-webpack-runtime-js" src="https://bsp-wiehl.de/wp-content/plugins/elementor/assets/js/webpack.runtime.min.js?ver=4.2.4"></script>
vendor: 1 bytes, line 710
710
711<script id="elementor-frontend-modules-js" src="https://bsp-wiehl.de/wp-content/plugins/elementor/assets/js/frontend-modules.min.js?ver=4.2.4"></script>
vendor: 1 bytes, line 711
711
712<script id="jquery-ui-core-js-before">
713jQuery.uiBackCompat = true;
714//# sourceURL=jquery-ui-core-js-before
715</script>
vendor: 1 bytes, line 715
715
716<script id="jquery-ui-core-js" src="https://bsp-wiehl.de/wp-includes/js/jquery/ui/core.min.js?ver=1.14.2"></script>
vendor: 1 bytes, line 716
716
717<script id="elementor-frontend-js-extra">
718var PremiumSettings = {"ajaxurl":"https://bsp-wiehl.de/wp-admin/admin-ajax.php","nonce":"6d08513dbd"};
719var EAELImageMaskingConfig = {"svg_dir_url":"https://bsp-wiehl.de/wp-content/plugins/essential-addons-for-elementor-lite/assets/front-end/img/image-masking/svg-shapes/"};
720//# sourceURL=elementor-frontend-js-extra
721</script>
vendor: 1 bytes, line 721
721
722<script id="elementor-frontend-js-before">
723var elementorFrontendConfig = {"environmentMode":{"edit":false,"wpPreview":false,"isScriptDebug":false},"i18n":{"shareOnFacebook":"Auf Facebook teilen","shareOnX":"Auf X teilen","pinIt":"Anheften","download":"Download","downloadImage":"Bild downloaden","fullscreen":"Vollbild","zoom":"Zoom","share":"Teilen","playVideo":"Video abspielen","previous":"Zur\u00fcck","next":"Weiter","close":"Schlie\u00dfen","a11yCarouselPrevSlideMessage":"Vorheriger Slide","a11yCarouselNextSlideMessage":"N\u00e4chster Slide","a11yCarouselFirstSlideMessage":"This is the first slide","a11yCarouselLastSlideMessage":"This is the last slide","a11yCarouselPaginationBulletMessage":"Go to slide"},"is_rtl":false,"breakpoints":{"xs":0,"sm":480,"md":768,"lg":1025,"xl":1440,"xxl":1600},"responsive":{"breakpoints":{"mobile":{"label":"Mobil Hochformat","value":767,"default_value":767,"direction":"max","is_enabled":true},"mobile_extra":{"label":"Mobil Querformat","value":880,"default_value":880,"direction":"max","is_enabled":true},"tablet":{"label":"Tablet Hochformat","value":1024,"default_value":1024,"direction":"max","is_enabled":true},"tablet_extra":{"label":"Tablet Querformat","value":1200,"default_value":1200,"direction":"max","is_enabled":true},"laptop":{"label":"Laptop","value":1366,"default_value":1366,"direction":"max","is_enabled":true},"widescreen":{"label":"Breitbild","value":2400,"default_value":2400,"direction":"min","is_enabled":true}},"hasCustomBreakpoints":true},"version":"4.2.4","is_static":false,"experimentalFeatures":{"e_font_icon_svg":true,"additional_custom_breakpoints":true,"container":true,"e_panel_promotions":true,"theme_builder_v2":true,"nested-elements":true,"global_classes_should_enforce_capabilities":true,"e_variables":true,"e_opt_in_v4_page":true,"e_components":true,"e_interactions":true,"e_widget_creation":true,"import-export-customization":true,"e_pro_atomic_form":true,"e_pro_collection_loop":true,"mega-menu":true,"e_pro_variables":true,"e_pro_interactions":true},"urls":{"assets":"https:\/\/bsp-wiehl.de\/wp-content\/plugins\/elementor\/assets\/","ajaxurl":"https:\/\/bsp-wiehl.de\/wp-admin\/admin-ajax.php","uploadUrl":"https:\/\/bsp-wiehl.de\/wp-content\/uploads"},"nonces":{"floatingButtonsClickTracking":"0b91d0923a","atomicFormsSendForm":"8ab9b8cd1a"},"swiperClass":"swiper","settings":{"page":[],"editorPreferences":[]},"kit":{"active_breakpoints":["viewport_mobile","viewport_mobile_extra","viewport_tablet","viewport_tablet_extra","viewport_laptop","viewport_widescreen"],"global_image_lightbox":"yes","lightbox_enable_counter":"yes","lightbox_enable_fullscreen":"yes","lightbox_enable_zoom":"yes","lightbox_enable_share":"yes","lightbox_title_src":"title","lightbox_description_src":"description"},"post":{"id":2064,"title":"Rechtsanw%C3%A4lte%20%26%20Steuerberater%20Wiehl%20%7C%20BSP%20%7C%20Blogbeitrag","excerpt":"","featuredImage":false}};
724//# sourceURL=elementor-frontend-js-before
725</script>
vendor: 1 bytes, line 725
725
726<script id="elementor-frontend-js" src="https://bsp-wiehl.de/wp-content/plugins/elementor/assets/js/frontend.min.js?ver=4.2.4"></script>
vendor: 1 bytes, line 726
726
727<script id="e-sticky-js" src="https://bsp-wiehl.de/wp-content/plugins/elementor-pro/assets/lib/sticky/jquery.sticky.min.js?ver=4.2.1"></script>
vendor: 1 bytes, line 727
727
728<script id="pa-elements-handler-js" src="https://bsp-wiehl.de/wp-content/plugins/premium-addons-for-elementor/assets/frontend/min-js/elements-handler.min.js?ver=4.11.105"></script>
vendor: 1 bytes, line 728
728
729<script id="elementor-pro-webpack-runtime-js" src="https://bsp-wiehl.de/wp-content/plugins/elementor-pro/assets/js/webpack-pro.runtime.min.js?ver=4.2.1"></script>
vendor: 1 bytes, line 729
729
730<script id="elementor-pro-frontend-js-before">
731var ElementorProFrontendConfig = {"ajaxurl":"https:\/\/bsp-wiehl.de\/wp-admin\/admin-ajax.php","nonce":"4fa63cf3bd","urls":{"assets":"https:\/\/bsp-wiehl.de\/wp-content\/plugins\/elementor-pro\/assets\/","rest":"https:\/\/bsp-wiehl.de\/wp-json\/"},"settings":{"lazy_load_background_images":true},"popup":{"hasPopUps":true},"shareButtonsNetworks":{"facebook":{"title":"Facebook","has_counter":true},"twitter":{"title":"Twitter"},"linkedin":{"title":"LinkedIn","has_counter":true},"pinterest":{"title":"Pinterest","has_counter":true},"reddit":{"title":"Reddit","has_counter":true},"vk":{"title":"VK","has_counter":true},"odnoklassniki":{"title":"OK","has_counter":true},"tumblr":{"title":"Tumblr"},"digg":{"title":"Digg"},"skype":{"title":"Skype"},"stumbleupon":{"title":"StumbleUpon","has_counter":true},"mix":{"title":"Mix"},"telegram":{"title":"Telegram"},"pocket":{"title":"Pocket","has_counter":true},"xing":{"title":"XING","has_counter":true},"whatsapp":{"title":"WhatsApp"},"email":{"title":"Email"},"print":{"title":"Print"},"x-twitter":{"title":"X"},"threads":{"title":"Threads"}},"facebook_sdk":{"lang":"de_DE","app_id":""},"lottie":{"defaultAnimationUrl":"https:\/\/bsp-wiehl.de\/wp-content\/plugins\/elementor-pro\/modules\/lottie\/assets\/animations\/default.json"}};
732//# sourceURL=elementor-pro-frontend-js-before
733</script>
vendor: 1 bytes, line 733
733
734<script id="elementor-pro-frontend-js" src="https://bsp-wiehl.de/wp-content/plugins/elementor-pro/assets/js/frontend.min.js?ver=4.2.1"></script>
vendor: 1 bytes, line 734
734
735<script id="pro-elements-handlers-js" src="https://bsp-wiehl.de/wp-content/plugins/elementor-pro/assets/js/elements-handlers.min.js?ver=4.2.1"></script>
vendor: 1 bytes, line 735
735
736<script id="font-awesome-pro-js" src="https://kit.fontawesome.com/cc3a67653a.js?ver=4.2.1"></script>
vendor: 1 bytes, line 736
736
737<script id="wp-emoji-settings" type="application/json">
738{"baseUrl":"https://s.w.org/images/core/emoji/17.0.2/72x72/","ext":".png","svgUrl":"https://s.w.org/images/core/emoji/17.0.2/svg/","svgExt":".svg","source":{"concatemoji":"https://bsp-wiehl.de/wp-includes/js/wp-emoji-release.min.js?ver=7.1.2"}}
739</script>
vendor: 1 bytes, line 739
739
740<script type="module">
741/*! This file is auto-generated */
742var e="script#wp-emoji-settings",t=document.querySelector(e);if(!(t instanceof HTMLScriptElement))throw new Error("Element missing: "+e);const r=JSON.parse(t.text),s=(window._wpemojiSettings=r,"wpEmojiSettingsSupports"),o=["flag","emoji"];function i(e){try{var t={supportTests:e,timestamp:(new Date).valueOf()};sessionStorage.setItem(s,JSON.stringify(t))}catch(e){}}function c(e,t,n){e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(t,0,0);t=new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data);e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(n,0,0);const r=new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data);return t.every((e,t)=>e===r[t])}function p(e,t){e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(t,0,0);var n=e.getImageData(16,16,1,1);for(let e=0;e<n.data.length;e++)if(0!==n.data[e])return!1;return!0}function u(e,t,n,r){switch(t){case"flag":return n(e,"\ud83c\udff3\ufe0f\u200d\u26a7\ufe0f","\ud83c\udff3\ufe0f\u200b\u26a7\ufe0f")?!1:!n(e,"\ud83c\udde8\ud83c\uddf6","\ud83c\udde8\u200b\ud83c\uddf6")&&!n(e,"\ud83c\udff4\udb40\udc67\udb40\udc62\udb40\udc65\udb40\udc6e\udb40\udc67\udb40\udc7f","\ud83c\udff4\u200b\udb40\udc67\u200b\udb40\udc62\u200b\udb40\udc65\u200b\udb40\udc6e\u200b\udb40\udc67\u200b\udb40\udc7f");case"emoji":return!r(e,"\ud83e\u1fac8")}return!1}function f(e,t,n,r){let a;const s=(a="undefined"!=typeof WorkerGlobalScope&&self instanceof WorkerGlobalScope?new OffscreenCanvas(300,150):document.createElement("canvas")).getContext("2d",{willReadFrequently:!0}),o=(s.textBaseline="top",s.font="600 32px Arial",{});return e.forEach(e=>{o[e]=t(s,e,n,r)}),o}function a(e){var t=document.createElement("script");t.src=e,t.defer=!0,document.head.appendChild(t)}r.supports={everything:!0,everythingExceptFlag:!0},new Promise(t=>{let n=function(){try{var e=JSON.parse(sessionStorage.getItem(s));if("object"==typeof e&&"number"==typeof e.timestamp&&(new Date).valueOf()<e.timestamp+604800&&"object"==typeof e.supportTests)return e.supportTests}catch(e){}return null}();if(!n){if("undefined"!=typeof Worker&&"undefined"!=typeof OffscreenCanvas&&"undefined"!=typeof URL&&URL.createObjectURL&&"undefined"!=typeof Blob)try{var e="postMessage("+f.toString()+"("+[JSON.stringify(o),u.toString(),c.toString(),p.toString()].join(",")+"));",r=new Blob([e],{type:"text/javascript"});const a=new Worker(URL.createObjectURL(r),{name:"wpTestEmojiSupports"});return void(a.onmessage=e=>{i(n=e.data),a.terminate(),t(n)})}catch(e){}i(n=f(o,u,c,p))}t(n)}).then(e=>{for(const n in e)r.supports[n]=e[n],r.supports.everything=r.supports.everything&&r.supports[n],"flag"!==n&&(r.supports.everythingExceptFlag=r.supports.everythingExceptFlag&&r.supports[n]);var t;r.supports.everythingExceptFlag=r.supports.everythingExceptFlag&&!r.supports.flag,r.supports.everything||((t=r.source||{}).concatemoji?a(t.concatemoji):t.wpemoji&&t.twemoji&&(a(t.twemoji),a(t.wpemoji)))});
743//# sourceURL=https://bsp-wiehl.de/wp-includes/js/wp-emoji-loader.min.js
744</script>
744
745<!-- start Simple Custom CSS and JS -->
746<!-- Matomo -->
747<script>
748  var _paq = window._paq = window._paq || [];
749  
750  _paq.push(['trackPageView']);
751  _paq.push(['enableLinkTracking']);
752  (function() {
753    var u="https://matomo.taxserver.de/";
754    _paq.push(['setTrackerUrl', u+'matomo.php']);
755    _paq.push(['setSiteId', '201']);
756    var d=document, g=d.createElement('script'), s=d.getElementsByTagName('script')[0];
757    g.async=true; g.src=u+'matomo.js'; s.parentNode.insertBefore(g,s);
758  })();
759</script>
759
760<!-- End Matomo Code -->
761<!-- end Simple Custom CSS and JS -->
762<!-- start Simple Custom CSS and JS -->
763<style>
764/* Background color on sticky */
765.elementor-sticky--effects {
766background-color:rgba(255,255,255,0.80);
767transition: all 0.5s ease;
768}
769 
770/* Set initial logo size */
771.my-logo img {
772 max-width: 400px !important; 
773width: auto!important;
774transition: all 0.5s ease;
775}
776 
777/* Set sticky logo size */
778.elementor-sticky--effects .my-logo img {
779max-width: 250px !important;
780width: auto!important;
781}
782
783@media only screen and (max-width: 1024px) {
784	.my-logo img {
785		max-width: 300px !important; }
786	
787}
788
789@media only screen and (max-width: 768px) {
790	.my-logo img {
791		max-width: 130px !important; }
792	.elementor-sticky--effects .my-logo img {
793		max-width: 90px !important; }
794}
795
796
797</style>
798<!-- end Simple Custom CSS and JS -->
799</body>
800</html>

Line numbers count LF bytes from the start of the resource, as the search results do. Vendor segments are library code the classifier recognised; they are stored but not indexed. Bytes are shown as Latin1 characters, one per byte.