Bei einem beruflich veranlassten Auslandsaufenthalt entstehen aufgrund des Währungsgefälles häufig höhere Lebenshaltungskosten. Dann kommt der sog. Kaufkraftausgleich ins Spiel, der die Unterschiede der Kaufkraft der fremden Währung und der Kaufkraft des Euro durch Zuschläge (im öffentlichen Dienst) oder durch Abschläge (in der Privatwirtschaft) ausgleichen soll. Diese Zahlung des Arbeitgebers ist steuer- und sozialversicherungsfrei.

1. Kaufkraftausgleich im öffentlichen Dienst

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2. Kaufkraftausgleich in der Privatwirtschaft

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3. Gesetzliche Grundlage

§ 3 Nr. 64 EStG - Steuerfreie Einnahmen

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§ 55 Bundesbesoldungsgesetz - Kaufkraftausgleich

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