Was kann ein Pfarrer als Werbungskosten geltend machen? Wie sind Beiträge zur Altersversorgung steuerlich zu werten? Können Aufwendungen für Gruppenreisen steuerliche geltend gemacht werden? Diese und viele weitere Fragen beantwortet der nachfolgende Beitrag und gibt zahlreiche Empfehlungen zur Steuerersparnis.

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1. Aufwendungen für die Pfarrhaushälterin

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2. Pflichtbeiträge zur Altersversorgung

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3. Aufwendungen für Gruppenreisen ins Ausland

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4. Aufwendungen für Pilgerfahrten

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5. Häusliches Arbeitszimmer

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6. Mietwert für eine günstige Wohnung

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Xxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxx xx xxxxxxxxx. Xxx XX XxxxxxxxxxXxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx, xx xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xx x xxxx xxxxxxxxxxxx xxxxxxxx xXX XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, X xxxxxxx.

a) Grundsätze

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b) Vereinfachungsregelung

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(1) Mietwertermittlung für Dienst- und Mietwohnungen

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  • Xxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxx xxxxxxxxx Xxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxx xxxx. Xxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx.
  • Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

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Xx xxxxxxxx xxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx Xxxx x XXxX x.X.x. X xx Xxx. x Xxxx x Xx. x XXxX xxx xx xxx XXX xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx.

(2) Garagen

Xxxx Xxxxxxx xxx xxx xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxx xxxxxxxx xx XXX xxx xx XXX xxxxxxxxx xxxxxxxxxx.

(3) Nebenkosten

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Xxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxx xxx xx.x. xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxx xxx xxxxxxxx Xxxxxx xx Xxxxxxxxx xxxxxxxx xxxxxx xxxxxx, xxx xxx Xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxx xxxx xxxx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xx Xxx. x Xxxxxxxxxxxxxxxxxxxxxxxx XXX xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx x,xx x xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx.

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Xxxxxxxxxxxxx

Xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx:

  • Xxxxxxx xx xxxx xxx xxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xxxx xxx Xxxxxxxx xx X x.xx Xxx. x XXxX xx xxxxxxxxx. Xx xxxxxxxx xxxxx Xxxxxxxx, xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx X. x x. X. x. X x.xx xxx X. x xx xxx xxx XXX xxxxxxxxxx xxxxxx.
  • Xxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxx, xxx xx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx xx x Xx. xx XXxX xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx.
  • Xxxxxxxx xxxx, xxxx xx xxxx xxx xxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxx x. X. xx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxx xxx xxx Xxxxxxxxxxxx xxx. Xxxxx xxxxxxxxxxxx Xxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.

7. Messstipendien

Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx, xxx xxxx Xxxxx xxxx Xxxxxxx xxxxx xxxxxx, xxxxxx xxxxxx Xxxxxxxxxxxxxx. Xxx xxxx xxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxxxxxxxx xx xxxxxxxxxx

Xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxx xx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xx xxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxx xxxx xxxxxx Xxxxxxx xxx Xxxxxxxx, xxx xxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxxxx xxx xx xxxxxxxxxxxxx, xx xx xxxx xx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxx Xxxx xxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx, xxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.xx.xxxx, XXX xxxx X. xxxx.

XXXXXXX: Xxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx xxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx. Xxxxxxxxxx xxx xxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx.

8. Kranken- und Pflegeversicherung

Xxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx x Xxx. x Xx. x XXX X xxx. xx xx Xxx. x Xx. x XXX XXXx.

Xxxxx Xxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxx Xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx, Xxxxxxxxxxx, Xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx.

Xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxx, xxxx xxxxx xxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx.

Xxx xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxx xxx xxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx x.xxx XXX xxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx,xx XXX.
xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx.x.xxxxx

9. Zuschüsse des Dienstherrn zur Kranken- und Pflegeversicherung

Xxx Xxxxx xxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxx xx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xXxxxxxxxxx xxx xx.x.xxxx, X xxxx x xx Xx xxxXx xxx.

Xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxx xx x Xx. xx XXxX. Xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxx xxx xx x Xx. xx XXxX xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxx xXxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx xx.x.xxxx, X xxxxxxx Xx xxxXx xxx.

XXXXXXXXX: Xxxxxxxxxx xxxx xxxxxxx xxx xxxx xxx XXxXxxxxxxxxxxx xx xx x Xx. xx Xxxx x XXxX xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx, XXXx xxxx X X. xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx x.x.xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxxxxx xxxxxxx.

XXXXXXX: Xxx Xxxxxxxx xx xx x Xx. xx Xxxx x XXxX xxxxxx: "Xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx."

10. Vergütung für evangelische Pfarrer bei Auslandsentsendung

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx, xxx xxx Xxxxxxx xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xx.xxxxx.

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  • Xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxxxxx xxx, xxxxxx xxxx xxx, xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx. Xxxx xx x Xxx. x Xxxx x XXxX xxxxxx xxxx xxxxx xx, xxxx xxx xx xxxxx Xxxxxxxxxxxxx xx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.
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Xxxxxxxx:
Xxx xxxxxxxxxxxxx Xxxxxxx xxx xx Xxxxx xxxx xx Xxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxxx xx xxxx Xxxxxxxxxx, xxx xxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xx.xxx XXX, xxx xxx Xxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX.

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Xxxxxxxx: Xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxx xx xx,x x xxxxxxxxx. Xxx xxxx x.xxx XXX.

11. Arbeitslohn für Ordensangehörige in wirtschaftlichen Geschäftsbetrieben

Xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxx xxxx xxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX x xxxxx, XXxXx xxxx X. xxxx.

Xxxxxxxxxxxx xxxx xxxxxx xxx xxx Xxxxx xxx. xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxx, xxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxx Xxx.

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12. Gehaltseinbehalte als Spenden

Xxxxxx xx xxxxx xXxxxxXxxxxxxx xxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx x x xxx Xxxxxxx x. X. xxxx xxx Xxxxxxxx xxxxxxx xxxx, xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxx xxxxx xx xxxxxx Xxxx xxxxx xxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx.

Xxxxxx xx xxxxx xXxxxxXxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxx xxxxx Xxxxxxx xxxxxxxxxx x. X. xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxx. Xx xxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xXxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

13. Werbungskosten bei Pfarrern im Ruhestand

Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxx Xxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx XXX xxx xx Xx. xx XXxXx. Xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

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