§7 abs. 1 s. 3 estg July 8, 2019 16 32 64 128 7 abs 1 s 3 estg 9 abs 1 s 3 nr 7 estg 9 abs 1 s 3 nr 7 s 2 estg § 7 abs. 4 s. 1 estg §7 abs. 2 estg § 7 abs. 3 nr. 3 §7 abs 4 estg