Ausgaben für Bewirtung

1. Was genau ist eine Bewirtung?

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2. Bewirtung von Geschäftsfreunden des Arbeitgebers

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Bewirtung auf einer Dienstreise

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Bewirtung zu Hause

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Bewirtung mit persönlichem Hintergrund

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3. Bewirtung von Mitarbeitern bei rein beruflichen Veranstaltungen

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Bewirtung von freien Mitarbeitern und Handelsvertretern

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4. Bewirtung von Mitarbeitern bei gesellschaftlichen Veranstaltungen

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a) Sie haben erfolgsabhängige Bezüge

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b) Sie haben feststehende Bezüge

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• Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx: "Xxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx, xxxxx xx xxxx, xxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxxxxx, xx xx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxx xx xx xxxxx xxxxxxx Xxxxxxxxx xxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx xxx xxxxx xxxx xxxxxx xxxxxxx Xxxxxxxxxxxx xx xxxxxxxx" xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx. Xxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx Xxx xxxxxxxx Xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxx. Xxxx xx xxxx x xx xxx Xxxxxxxxxxxxx x xxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxxx, xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

• Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
• Xxx Xxxxxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXX Xxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
• Xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx XxxxxxxXxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

5. Bewirtung von Fachkollegen

xxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xx, xx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxx xxx Xxxxx xxxxxxxxxxx xxxxx xxxx xx Xxx xxx Xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx.

Xxxx xxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx. xxx Xxx xxx Xxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxx xxxxxxxxxxxxxxxXxxxxx. "Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx" xX x.xx Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

• Xxx Xxxxxxxxxxxxx xx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, x X xxxxxxx.
• Xxx Xxxxxxxxxxxx x xxxx xxxxxxxxxxxxxxxxx Xxxxxxx x xxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxx xXX Xxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx xxx XXX xxxxxxxxxx xxx Xxxxxxxxx xxx x.xx.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxx: Xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxx xxx XXX xxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

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Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

• Xxx Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxx xx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx xxx xXX Xxxxxx xxx x.x.xxxx, XXX xxxx X. xxx.
• Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.
• Xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

6. Bewirtung aus Anlass besonderer persönlicher Ereignisse

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xx xxxxxxx xxxx xx "Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx" xxx xx Xx. x XXxXx.

Xxx xxx xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxxx. Xx xxxxxxxx Xxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxx. Xx xxxxxxx Xxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx.

Xxx xxxx xxx xxxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx:

• Xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxx, xxx xx xxxxxx Xxxxx xxx xxx Xxxxxx xxx Xxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxx. Xxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxx Xxxxxxx, xxx Xxxxxxxxxxxx xxxx xxxx Xxxxx xxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx.
• Xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxx xxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx: Xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xx.X. xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxx, xxx xxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xx.X. xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxxxxxx, xxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxx x Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxxx xxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx.
• Xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx, xxx xxxx xxxxxx xxxxxxxx Xxxxxxxxx xx xxxxxxxxxx: Xx xxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx, xx xx xxxx xxx xxx Xxxxxxx xx Xxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx, xx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxx Xxxxxx, xx Xxxxxxxxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xx xxxxxxxxxxxxxxxx xxx xxxxxxxxx, xx xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xx xxx Xxxx xxx Xxxxxxxxx xxxxx xxxxxxxx Xxxxx xxxxxxxx xxxx xx xxx xxxxx xxx Xxxx xxx.

Xxxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxx Xxxxxx xxx xxx xxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxx xxxxxxxxxxx. Xxx xxx xxx xxxxxxxxx Xxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx x xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxx xxx xx x xxxxxxxx, xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxxx xx xxxx Xxxxxxxxx xxx "xxxxxxxxxxx" Xxxxxx xX x.xx Xxx. x xxx x XXxXx. Xxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Bestellung zum Steuerberater als persönliches Ereignis?

Xxx XX XxxxxxXxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxx xxx xxx XXX xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx: "Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx xxx xxxxxx Xxx xx Xxxxxx xxxxxx Xxxxxxxxxx xxx. Xxxxxx Xxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxx, xxxx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx Xxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxxxxxxxxxx xxxx xxxx Xxxxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx xxxxxxx xxxx Xxxxx, xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx. Xxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxx, xxxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xx.X. xxxx Xxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxx xxx xxxx, xxxx xxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxx xxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx.

Abschiedsfeier als persönliches Ereignis?

Xxxx Xxxxxxxxxx xxx XXX xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx. "Xxxx xxx xxxxxx x xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx x xx xxxxxx Xxxxx xxx xxxxxxx Xxx xx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. "Xxx Xxxxxxxx xx xxx Xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxxx xx xxxxxx Xxxxx xxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Dienstjubiläum als persönliches Ereignis?

Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxxx xxxxxxxx xxxxx xxx XXX xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxx xx. Xxxx xxx Xxxxxxxxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx Xxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxx xxx. Xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx. Xx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Habilitation als persönliches Ereignis?

Xxx Xxxxxxxxxxxxxxx xxx xxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxx. Xx xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxx xx xxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx Xxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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Xx Xxxxx xxxx xxx xxx XXX Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx. Xxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Geburtstagsfeier mit Arbeitskollegen absetzbar

Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxx xxxxxxx: Xxx XXX xxxxxx xxxx, xxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxxx xxxxxx Xxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxx XxxX xxxxx xxxxxxxxxxx xxxxxx xx. Xxxxxxxxxxxx xxxx xx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx. Xx xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxx, xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx. Xxx Xxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx, xxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxx XXX.
• Xxx Xxxxxxxxxx xxxxxx x xx xxx XXX x xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx. Xxxx xxxxxxxx xxxxxx xxx Xxxxx xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx xxxxxxxx, xxxx xxx Xxxxx xxxxx xx xxxxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxx xxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx, xxx Xxxxxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxx xxx x xxxxxxxxx xxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxx xxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx Xxxxxx xx XXXx xxxxx xxxxx xxxxxxxx xxxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

• Xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxx xx xxxxx Xxxxxxxx xxx, xxx xx xxxx xxx Xxx xxx xxx Xxxxx xxxxxxxx xxxxx. Xxx xxx Xxxxxxx xxxxxxxx xx xxxx xx Xxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxx xxxxx Xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxx xxxxxxxxx Xxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxxx xxxxxxx xxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx.
• Xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xx. Xxxxxxxxxxxx xxxx xxx Xxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxxx Xxxxx, Xxxxxxxxxxx xxx xxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx, xxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx.

Wenn trotz des persönliches Ereignisses berufliche Gründe vorrangig sind

Xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xx xxxxxx Xxxxx xxxx xxx xxx Xxxxxx xxx Xxxxx xx, xxxxxx xxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xx xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx

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XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxxxxxx xx Xxxxx xxxx xxx xxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxxx xxx. Xxxx xxxx xx xxxxx, xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxx xxxxxxxx Xxxxxxx xxxxxx xxxxxxxx xxx xxxxx XXXxXxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

• Xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx, xxx xxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xx xxx xxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxx Xxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.
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Xxxxx Xxx xxx xxxxx Xxxxxxxx xx Xxxxxxx: Xxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxx .

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• Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx, xxxx xx xxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx. xxxx Xxxxxxxx xx xxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxx xxxxx x xxxxxx xxx Xxxxxxxxxx xxxx xxxxxx Xxxxxx xx xxxxxxxx Xxxxxxxxxxxxx x xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, x X xxxxxx.
  Xxxxxx xx xxx Xxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxx "xxxxxxxxxxxxx" xxx xxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx. Xxxx xxxx xxxxxx xxxxx Xxxxx, xxxx xxx Xxxx xxx xxxxx xxxxxx xx xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx.
• Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxx xx xxxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxx xxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxx xxxx, xx xxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxx xxxxxxxx. Xxx XXX xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xx xxxxx xxxxxxx Xxxxxx xxxxxx xxx XXXxXxxxxxx xxx Xxxxxxxxxx, xxxx xxx "xx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxx xx xxx Xxxxxxx xxx Xxxx, xx xxx xxx Xxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxx, Xxxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxx Xxxx xxx Xxxxxx xxxxxx xxxxxx xxxx, xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx: XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx xxx Xxxxxxxxxxxxxx: XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxx xxx xxxxxx xx. Xxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x xxxx xxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxx xx.xxx XXX xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.
• Xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxx xxx xxxxxxxx Xxxxxx, xxxxxxxx xxxxxxxxx xx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxx. Xxx Xxxxxx xxxxxxxx xxxx x.xxx XXX. Xxxx Xxxxxxxxxx xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxx xxxxx xx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx. Xxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxxx.

XXXXXXXXX: Xxx XXXxXxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx xxxx Xxxxxxxxxxx xxx: Xx xx xxxx xxxx xxxx xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxxxxxxxx xx xx x xxx xxx Xxxxxxxxx "xxx xxxxxxxxxxxxxxx Xxxxxx" xxxxxxxxx. Xxxxxx xx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxxx xxx Xxxxxx xxxxxx xxxxx xxxxxxxx xxxxxxxx xx xxxxxx, xxxx xxxxx Xxxxxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxx xx xx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xx x xxxxxxxx, xxxxxxx xx xxxxxx Xxxxx xxxxxxxxx. Xx xxxxxxx xxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxxx xx xxxx Xxxxxxxxx xxx "xxxxxxxxxxx" Xxxxxx xX x.xx Xxx. x xxx x XXxXx. Xxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.

Wenn der Arbeitgeber die Zeche zahlt

Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxx xxxx Xxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxx xx Xxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxx, xxxxxxx xx xxxx xx Xxxxxxxxxxx xx xxx "Xxxx xxx Xxxxxxxxxxxx", xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxx Xxxx xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xX xx.x Xxx. x Xx. x XXxX xxxxx.

Xx xxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx, xxx Xxx xxxxxxxxxx xxxxxxxx. Xxxxxx xxx Xxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx Xx. x XXxX xxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxx xx xx x xxx Xxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx xxxxxxxxxx Xxxxxx, xxx xxx Xxx xxxxxx, Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx XXX xxxxxxxx. XXx.x xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xx xxxxx Xxxxxxxxxx xxx xx XXX xxx xxxx: xx XXXx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xX xx.x Xxx. x Xx. x XXxXx.
Xxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx XXX, xxx xxx Xxxxxx xxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxxxx xxxxx xxxxxx. Xx xxx xxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxx xxx xx Xxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxx xxx Xxxxxx xx xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxx x.xxx XXX xxxxx xx XXX. Xxxx xxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx!

Xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxx xxx xxx Xxxx, xxxx

• xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx,
• xx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx,
• xxx Xxxx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx,
• xxx Xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx, xxxxxxx xxxxxxxxx xxx "Xxxxxxxxxx" xxxx xxx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xx xxx xxxx xxxxxxxxxxxx, xxxx Xxx xxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx x xxx xxxxxxx Xxxxxx x xxxxxx xxxxxxxx xxxxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx.

Es darf aber nicht übertrieben werden

xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxXxxxxxxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxx, xxx Xxxxx xxx xxxxx, xxxx xxx Xxxxxx xxxx xxx "XxxxxxxxxxxxXxxxx" xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx x xxxxx xxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx x xxxx xxx xxxxxxxx xx.xxx XXX xxxxxxxx. Xxx Xxxxxx xxx Xxxxxx xxxxxxxx xxxx xxx XXX x xxx xxx xxx xxxx Xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx "xxxxxxxxxxxx" xxx xxx xxxxxxx xxxx xx x Xxx. x Xxxx x Xx. x x.X.x. xx x Xxx. x XXxX xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xXX Xxxxxxxxx xxx xx.xx.xxxx, x X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx, xxxxx XxxxxxXxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxx xxxx xx xxx Xxxxx xxxxxx xxxxx. Xxxx xxx Xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxx XxxxxxxxxXxxxxx, xxx XxxxxxxxXxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx. Xxx Xxxxxx xxxx xxx xxx Xxxxxx xxxxxxxx xxxx xxx xx.xxx XXX.
• Xxx Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxx Xxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXX xxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxx: "Xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx x Xxx. x Xxxx x Xx. x XXxX xxxxx xxxxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx".

7. Wie Bewirtungskosten 'von der Steuer' abgesetzt werden

Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxxxx Xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx. Xx xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx:

a) Eigentliche Bewirtungskosten

Xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxx xxxxxxx Xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx, x. X. Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xX x.xx Xxx. x XXxXx.

Xxxxx Xxxxxxxxxxxx xxxx

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• xx xxx x xxxxxxxxx, xxxx xxx Xxxxxxxxx "xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx" xxxxxxxxxx xxx xX x.xx Xxx. x XXxXx: Xxx xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx.

"Xxxxxxxxxxx" xxxxxxxxxx xxx xxxxx xx xxx x xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx xXX XxxxxxxxxxXxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxx x xxxxxxx.

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b) Kosten im Zusammenhang mit der Bewirtung

Xxxxxxxxxxxx, xxx xx xxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx: xxxx Xxxxx, Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxx xxx Xxxxxxx xxx Xxxxxx xX x.xx Xxx. x Xx. x XXxXx. Xxxxx Xxxxxxxxxxxx xxxx x xxxxxx xxx xxxxxxxxxx xxxx x xx xxxxxx Xxxxx xxxxxxxxx.

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8. Wie Bewirtungskosten nachzuweisen sind

Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxx Xxxxx xxx xxx xxxxxxxxxxxxx xxx. xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxx xxx "xxxxxxxxxxxxx xxxx xxxxxxxxxxx" Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx.

a) Bewirtung von betriebsexternen Personen (Geschäftsfreunde, Fachkollegen)

Xxx xxx Xxxxxxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxx xxxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx Xxx, Xxx, Xxxxxxxxxx, Xxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxx x Xxx. x Xx. x XXxXx X x.xx Xxx. x xxx x XXxXx.

xxx Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxx. Xxx xxx Xxxxxxxx xxxxxxx xxxx Xxx, Xxx xxxxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxx "xxxx Xxxxxxx xxx Xxxxxxxxx" xxx xxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx. Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx xxx Xxx xxx Xxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxx "Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxxxxxx. Xxxxx xxxx:

• Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
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• Xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx XXX xxxx xxx Xxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxx xxxxxxxx xxxxx. "Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx XXX xxx xxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xX x.xx Xxx. x XXxXx.

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• Xxx Xxxxxxxxxx x xxx xxxx xxxxxxxx xxxx Xxx xxx Xxxxxxxxxxx x xxxx xxxxxxx xxx Xxxxx xxxxxxxxx. Xxxxxx xxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxx Xxxx xxx Xxxxxxxx xxxxxxxx xxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxx xxx Xxxxxxxxx xxxxxxx Xxx xxxxxxx xxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxxx. Xxxxxxxxxx Xxxxxxx xxx "Xxxxxxxxxxxxxxxx", "Xxxxxxxxxxxxx" xxxx "Xxxxxxxxxxxxxxxxxxxx" xxxxxxxx xxxxx.

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Xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxx xxx xxxxxxx xxxxx Xxxxxxx xxxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxx xxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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XXXXXXX: Xxxx xxxxxx Xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxx xXXXx, xxx Xxx xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx.

b) Bewirtung von betriebsinternen Personen (Mitarbeitern)

Xx Xxxx xxx Xxxxxxxxx xxx "xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx" Xxxxxx xxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxx, xx xxxxx Xxxxxxxx xxxxx xxx xx x Xxx. x Xx. x XXxX xxxxxxx xxxxxx. Xxx Xxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxx xxxxxxx Xxx xxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxx xxx xxxxx xxx Xxxxx xxx Xxxxxx, xxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx Xxx xxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxx Xxx xxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxx xx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx.