Aufwendungen im Zusammenhang mit einer beruflich veranlassten Auswärtstätigkeit sind als Werbungskosten (bei Selbstständigen als Betriebsausgaben) absetzbar. Dazu zählen Fahrt-, Übernachtungs- und Reisenebenkosten sowie Verpflegungspauschbeträge. Diese Reisekosten sind für die gesamte Dauer der Auswärtstätigkeit abzugsfähig, während Verpflegungspauschbeträge lediglich drei Monate lang gewährt werden. Hier erfahren, was Sie bei einer Auswärtstätigkeit im Einzelnen alles steuerlich absetzen können. Die nachstehenden Ausführungen gelten für den Zeitraum 2008 bis 2013.

1. Fahrtkosten

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a) Dienstreisepauschale

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Pkw-Dienstreisepauschale auch mehr als 30 Cent je km?

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Leerfahrten im Rahmen einer Auswärtstätigkeit

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Wenn die Gesamtfahrleistung mehr als 40.000 km im Jahr beträgt

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b) Tatsächlicher Kilometer-Kostensatz

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Alternative zum Km-Kostensatz: Teilbetrag der Gesamtkosten

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c) Tatsächliche Kosten

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BahnCard

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d) Fahrten mit Firmenwagen

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2. Verpflegungspauschbeträge

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Keine Dreimonatsfrist bei längerfristiger Fahrtätigkeit

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Auswärtstätigkeiten im Ausland

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Wenn der Arbeitgeber die Kosten für Mahlzeiten übernimmt

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Wenn Sie an einer Gemeinschaftsverpflegung teilnehmen

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Wenn bei einer Flugreise Mahlzeiten gewährt werden

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Wenn Sie mehrere Auswärtstätigkeiten an einem Tag unternehmen

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Wenn die Auswärtstätigkeit über Nacht ohne Übernachtung stattfindet

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Wenn Sie während einer längerfristigen Auswärtstätigkeit eine kurzfristige Auswärtstätigkeit unternehmen

Xxxx Xxx xxxx xxxx xxxxxxxx Xxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, x. X. xxx Xxxxxxxxx xxxx Xxxxxxxx, xxxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxx xxxx Xxxxxx xxxxxxxx. Xxx xxxx xx xxxxxxxxx, xxxx Xxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxx xxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxx xxxxxxx Xxx xxxxxxx xxxxxxx

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3. Übernachtungskosten

Xxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxx Xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xx xxxx xxxx xxx xxxxxxxxxxxxxxx xx Xxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxx Xxxxx xxxxxxxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxx xX x.x Xxx. x XXxXx.

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Xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx x xxx xxx xxxx xx XXX xx xxxxxxxxxxxxx xx Xxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx.

Auswärtstätigkeiten im Ausland

Xxxxxx xxx xxx xxxx xxxxxxx xx xxxx xxx xxxxxxxxxxxxxxx xx Xxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxx xx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx: Xxxx xxx Xxxxxxxxxxx Xxxxx xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxxxx xxx, xxxxxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx xXXX Xxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.

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Übernachtungspauschale für LKW-Fahrer

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a) Wenn in der Hotelrechnung Verpflegungskosten enthalten sind

Xx xxxxx xxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxxx xxx xxxx xxx xxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxx.

Die Hotelbuchung erfolgt nicht durch den Arbeitgeber

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Die Hotelbuchung erfolgt durch den Arbeitgeber

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Tagungspauschale

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b) Wenn Sie Ihren Ehepartner / Lebenspartner mitnehmen

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  • xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxx xxx, xxxx xxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx, x. X. xxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

c) Wenn Sie eine Zweitwohnung am auswärtigen Einsatzort anmieten

Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xx xxxxxx xxxxxxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx, xxxx xx xxxxxxxxxxxxxxxx xxxx, xxxx Xxxxxxx xxxxxxxxxx xxxxx xx Xxxxx xx xxxxxxxxxxxx. Xx xxxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxx, xx xx xxxxx xxxxxx Xxxxxxxxx xx xxxxxxxxx xxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xx xxxxxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxx x xxxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xXX Xxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxxx Xxxxx. "Xxx Xxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx xxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxx." Xxx xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxx xx xxx Xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xXxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

Xxxx xxx xx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xx xxxxx xxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxx, xxxxxx Xxxxxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xXXX Xxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxx.

XXXXXXXXX: Xxx Xxxxxxxx xxx Xxxxxxx x Xxxxxxxxxxxxxxxx x Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxx xxx xx xx xxx xxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxx xxxx xxxx x xxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx x xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xx xxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxx xx xxxxx xxx xx xxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx x.xxx XXX xx XXXxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx x XXXxxx.
Xxx xxx xxx xx xxxxxxx xx xx xxx xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxx, xxxx xxx XXX xx XXX xx xx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

4. Telefonkosten anstelle einer Zwischenheimfahrt

Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxx xxxxxx, xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. "Xx xxxxxx Xxxx xxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxx xxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxx xxx xxx Xxxxx xxx xxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxx xxxxxxx xxx xxxxx Xxx xxx xxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx. Xxxxxx xxx XXX. Xxxxx Xxxxxx xxxxx xxx XXX xxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxxxx Xxxxx xxxx.

XXXXXXX: Xxxxxxxxxxxxx xxxx xxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

5. Reisenebenkosten

Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxx xxxxx xxxxxxxx xxx, xxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxx xxxxxx xX x.x XXxXx.

XXXXXXXXX: Xxxx xx xxxxxx Xxxxxxxxxxx xxxxxx Xxx xxxxx Xxxxxx xxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxx xxxxx xx. X. xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxx, Xxxxxxx, Xxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxxxxxxx Xxx xxx xxxxx Xxxxx xxx Xxx xxx xxx Xxxxx xxx Xxxxxxxx, xxx Xxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxx xxx Xxxxxxx xxx Xxxxx Xxxxxxxxxxxx.

Als Reisenebenkosten absetzbar sind folgende Aufwendungen:

  • Xxxxxxxxxxx xx Xxxxxxx, x. X. xxxx Xxxx, Xxxxxxxxx, Xxxxxxxxxxxx, Xx xxxx XxXxxx.
  • Xxxxxxxxxxxxxxxxx xx. X. xx Xxxxxxxxxxx, Xxxxxxxxxxx xXxxxxxxxxx XxxxxxxxxxXxxxxxxxx.
  • Xxxxxxxxx xxxxxXxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxx xxxxxxxxx.
  • Xxxxxxxxxxxxx xX x.x Xxx. x Xx. x XXxXx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

XXXXXXXXX: Xxxxx xxxxx xxxxxxx Xxxxxxxxx Xxxxxx xxx. Xxxxxxx xxxxxxx Xxx xxxx Xxxxxxxxxxx xxxxxxxxxx.
Xxxxx xxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxx xxx, xxxxxxx Xxx xxxxx xxxxxxxxxxxx Xxxxxx "xxxxxxxxx xxxxxx" xxx xxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx XX Xxxxxxxx x xx Xxxxx xxxx! x xxxxx Xxxxxx xxx xxxxxxxxx xx XX xxxx Xxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx. Xxxxx xxxxxxx xxxxxx Xxxxxx xxxx xxxx xxx xxxxxxx xxxxxx xxxx!

  • Xxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx.
  • Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxxxxxxxx.
  • Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx, x. X. xxx Xxxxxxxx, Xxxxxxxxxxxxx x. xx. xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
  • Xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx.
  • Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xx xxxxxxx Xxxxxxxx "xxxxxxx xx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxx". Xxxxxxxxx xxxxx xxxxxx xxx xxxxx Xxxxxxx, xxx xx Xxxxxxx xx Xxxxxx xxxxxxxxxx xxxxx, xxx xxxxxxxxxxxx Xxxxxx xx Xxxxx xxx xxx XX xXxxxxxxxxx XX xxx x.x.xxxx, xx X xxxxxxxxx.

XXXXXXXXX: Xxx XXX Xxxxxxxxx xxxxxxx x xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx x Xxxxxxxxxxx xxxxxxxx xx Xxxxx xxx x,xx XXX xx xxxxxxxxxxxxx xx. Xxxxxxxx xxxxxx xxxxxxx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xx xxxxxx.
Xx xx xxxxx xxxxxxx xxx, xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx xx xxxxxx, xxxxxx xx xxxxx xxx Xxxxxxxxxx xxxxxxxx, xxx Xxxxxxxx xxxxxxxxx xx xxxxxx xxx xxx Xxxxx xxxx xx xxxxxxxxx. Xxxxx xxxxxxxxx xx xxxx, xxx Xxxxxxxx xxxxxxxxxxx xxxx Xxxx, Xxx, Xxxxxx xxx Xxxxx xxxxxxxxxxx.

  • Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.
  • Xxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx, xxxxxxxxx xxx Xxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxx xxxxxxx Xxxxxxx, xxxx xxx Xxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxxx.
    Xxxxxxxxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxx, xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxx Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx. Xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx. xxxxxxxxx xxxx xxxxxx Xxxx xxxxxxxx xxx x Xxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxx xxxx.
  • Xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxx, x. X. xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxx xx x Xxx. x Xx. x x.X.x. xx x Xxx. x XXxX xxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.
  • Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xx Xxx xxxx Xxxxxxxxxx xxx Xxx xxxxxx Xxxxx xx.
  • Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxx xx.
  • XxxxxxxxXxxxxxx xxxx Xxxxxxxxxxxx. Xx xxxxxxx xxxx xx xxx Xxxxxxxxxxxxx, xxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xXX Xxxxxxx xxx xx.x.xxxx, x X xxxxxx.
    Xxx Xxxxxxx xxxxxx xxxxxx xxx, xxxx xx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx, xxxxxxx xxx xxx xxxxxxxx Xxxxxxxx xx Xxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.
    Xxxxxx xxxxxx xxx Xxxxxxx xxx xxx xxxx XXXxXxxxxxxxxxxxxx xxx: Xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxx xxx xx xx xxxxxxxxx xxxxxxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xx x xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxx, xxx xxxx xxx x Xxxxxxx Xxxxxxxxxx xx Xxxx xxxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxx xxx xxxx, xxxx xxx Xxxx xxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxx. Xx xxxxxxx xxxxxxxxx x Xxxxxxxxxxx, xxx xxxxx x xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxxx. Xx xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xxx xxXxxxxxxxxxx xxxxx xxxx Xxxxxx xxx x Xxxxx xxx xxxx xXxxxxxxxxx XX xxx xx.xx.xxxx, xx X xxxxxxxx.

Nicht als Reisenebenkosten absetzbar sind folgende Aufwendungen:

  • Xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx, xxx xxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx x Xxx. x Xx. x x.X.x. xx x Xxx. x XXxXx.
  • Xxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xX x.x Xxx. x Xxxx x XXxXx, x. X. xxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxx.
  • Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxx xx xxxxxxxxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxx.
  • Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxx Xxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
  • Xxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx, x. X. xxxxx Xxxxxxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxx.
  • Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxx xxx. xX x.x Xxx. x Xxxx x XXxXx XX Xxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxx.

6. Unfallkosten

Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxxxxxxxx Xxxxx xx Xxxxxxxxxxxx xxx xxxxxXxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxx xxx xxx Xxxxxxxxx xxxxxxx. Xxxx Xxxxxxxx, xxx xx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxxx xxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxx. Xxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxxxxx Xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx. "Xxx Xxxxxxxxx xxx Xxx xx xxx Xxxxxx xxx xxx xxxxxx Xxxx xxx Xxxxx xxx xxxxxxx xxx xxx xxxxxxx Xxxxx xxxxxxxxx xxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxx:

  • Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxx xxx Xxxxxxxxx, xxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxx xxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
  • Xxxxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xX x.x Xxx. x Xxxx x XXxXx.
  • Xxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxx.
  • Xxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
  • Xxxxxx xxx xxx Xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx, x. X. xxxxx Xxxxxxxxxxx xxxx Xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.
  • Xxxxxx xxx xxx Xxxxx xx xxxxx Xxxxxxxxxxxx xXX XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxxxxx xxx xxx Xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxxxxx xxx xxxxx Xxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx, x. X. xxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxxx XX XxxxxxxxxxXxxxx xxx x.x.xxxx, XXX xxxx X. xxx.
  • Xxxxxxxxx xxx Xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxx: Xxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxx

x Xxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxx: Xxx xxxxx xxxxxxxxx xxx.

7. Diebstahl von Gegenständen

Xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxx. Xxxxxxx xxxx xxxxxxxx Xxxxxx xx xxxxxxxxxxxxx:

a) Der gestohlene Gegenstand ist ein Arbeitsmittel

Xxx Xxxxxxx xxxxx Xxxxxxxxxxxx, xxxxx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxx xxxx xxx xx xx xxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

  • Xxxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx xxxx xxxxx Xxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxx xxx Xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx, xxxx xx xx xxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

b) Der gestohlene Gegenstand wurde zu beruflichen Zwecken mitgenommen

Xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx XxxxxxxxxxxxxxxxxxXxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxx.

  • Xxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxx xxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
  • Xxxx xxxx xxx Xxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxxx xxxx xxx Xxxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxx xxxxxxxxx xxxx xXXX Xxxxxxxxxxx xxx x.x.xxxx, X xxxx XxXx xxx, XXX xx.xx.
  • Xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxx xxx xxx xxxxxx xxxxxxxxx xxxx xXX Xxxxxxxxxxx xxx x.x.xxxx, xx X xxxxxx Xx.

xxxxxx

c) Der gestohlene Gegenstand gehört zum notwendigen Reisegepäck

Xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx Xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx.

xXxx xxxxx xx Xxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx. xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

d) Der gestohlene Gegenstand ist Geld, Schecks, Privatschmuck u. Ä.

Xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx, "xxxx xx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxx xxx xxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxx, xxxxxxxxxxx xxx" xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxxxxx

Xxxxxxxxx xxxxx xxxxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xXX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxx xxxx xxxxxxxxxx Xxxxxxxx xxx: Xxx xxxxxxx xxxxxxxxxx xxxx, xxxx xx xxxx xxx xxx xxxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xXX Xxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx XX Xxxxxxx xxx xx,xx.xxxx, XXX xxxx X. xxxx.

Xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx

Xxxxxxxx xxxxxxx Xxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx: Xxxxxx Xxxxxxxx xxxxxxxx Xxx, xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx XxXx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx xxxxxx Xxxx xxx xxx "Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:
Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxxx Xxx Xxxxxx xxx xxx Xxxx xxxxxxxxx. Xxx Xxxxxx xxxxxx Xxx xxx xxxx Xxxxxx xxx Xxxxx xxx xxx XXX xxxxxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxxxx xxx x Xxxxxx xxxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx x Xxxxx xxxxxx xxxx xxxx XxxxxxxXxX xxx xxx XXX. Xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxx XXX xxxxxx xxxxxxxxxx xx x xxx XXXx. Xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxx xxx XXX, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

8. Besonderheiten bei Auswärtstätigkeiten im Ausland

Xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx:

  • Xxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xX x.x Xxx. x XXxXx.
  • Xxxxxx xxx xxx xxxx xxxxxxx Xxx xx xxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx Xxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xX x.x Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

9. Anzurechnen: Erstattungen des Arbeitgebers

Xxx Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxx, Xxxxxxxxxxx, xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xX x.xx XXxXx.

Xx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx:

  • Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx Xxxxx xx.
  • Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx xx.
  • xxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xx XXX xxxxxx Xxxxx xx.
  • xxxx xxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx x xxx xx.
  • Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx Xxxxx x xxx xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

10. Wie Sie Ihre Reisekosten steuerlich geltend machen

Xxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx xxxxxxxx xxx Xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxx xxxx Xxx xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxx xxx, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxx X xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxx "Xxxxxxxxxxx xx. Xxxxxx".

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