Für die Berufsausübung benötigen viele Menschen eine besondere Kleidung. Die Ausgaben dafür sind steuerlich aber nur dann abziehbar, wenn es sich um "typische" Berufskleidung handelt. Das ist zum einen Spezialkleidung, zum anderen kann es in bestimmten Fällen auch bürgerliche Kleidung sein.

Xxx xxxx xxxx xxxxxxx, xxxx xxxxxxxxxx xxxxx xxxxxxx Xxxxx xxxxxx xx Xxxxxxx

x Xxxxxxx Xxxxxxxx: Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx

1. Spezialkleidung für die Berufsausübung

Xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxx xxx. Xxx xxxx xx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx.

Das isttypische Berufskleidung:

  • Xxxxxxxxxx Xxxxxxxxxxxxxxxx
    Xxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxx, Xxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx.
  • Xxxxxxxxx
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    Xxxxx xxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxx, xxxx xxxx xxxxx xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxx, x. X. xxxxxxxxx.
  • Xxxxxxxxxxxxx
    xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx xxx.
  • Xxxxxxxxxxxxxxx
    xxx Xxxxxxxxxx, Xxxxxxxx.
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    xxx Xxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxx x. xx.
    Xxx Xxxxxxxx xxxxxxxx xxxx: Xxxx, Xxxxxx, Xxxxxxxxx, xxxxxx Xxxxxx xxx xxxxxx Xxxxxx xxxx Xxxxxx, xxxxx xxxxxx xxxxxx Xxxxxx xxx xxxxxx Xxxxxx xxx x xxx Xxxxxxxxxxxx x xxxxxx Xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XXX X. xxxx XX Xxxxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx.
  • Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx
    Xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx, x. X. xxxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XxXX XXxX xx x Xx. xxxx.
  • Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxx
    Xxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, x. X. xxx Xxxx xxx Xxxx xXxxXxx. Xxxxxxxxxxxxx xxx x.xx.xxxx, XX xxxx X. xxxxx Xxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx. Xxxxxx Xxxxxxxx, xxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xX xx Xxx. x Xx. x XXxXx.
  • Xxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxx
    Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xXxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx, xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xXxxxxxxxxx XX xxx xx.xx.xxxx, XXX xxxx X. xxxx. Xx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxx xxx xxxx xxx. "Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx" xXxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx.
    Xxxxx xxxxxxxxx: Xxxxxxxx Xxxxxx.
  • Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx XxxxxxxxxxxxXxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxx "xxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx x xx xxxxxxxx Xxxxx xxx Xxxxxx x xxxxxxxxxxxxx" xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.
  • Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx
    Xxxxxxxxxx, Xxxxxxxxx, xxxxxxx Xxxx, xxxxx Xxxx xxx xxxxxxxxxxxxx Xxxxx, Xxxxxxxxxxx, xxxxxxx Xxxxxx, xxxxxxxx xxxx xxxxxx Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxx, xxxxxxxxxxxxxx, Xxxxxxxxxxxxx xXxxXxx. Xxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxx.
    Xxxxx xxxxxxxxx: Xxxxx Xxxxxxxx, Xxxxxxxxx, xxxxxxx Xxxx, xxxxxxxxx Xxxxxx, Xxxxxxxxxxxxx, Xxxxx.

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XXXXXXXXX:
Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxx xxxxxx xxxx Xxx Xxxxxxxxxxxxxxxx xxxxxx Xxx xx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxx xxxxxx xxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

2. Bürgerliche Kleidung für die Berufsausübung

Xxxxxxxx xxx xxxx xxxxx xxx Xxxxx, xx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx "xxxxxxxx Xxxxxxxxxxxxxx" xxxx xxxx.

a) Hier gilt folgender Grundsatz

Xx xxx xxxxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxx xx xxxx xxxxxx, xxxxxxxx xxx Xxxxxx xxxx Xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxxx xxxxxx.

Xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxx xxxx xxxx xxxxx xxx "xxxxxxxxx Xxxxxxxxxxxxxx",

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

Xxxxxxxxxx xxxxxxxxx

Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xxx XXX xxxxx xx Xxxxx xxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xx xx Xx. x Xxxx x XXxX xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XxX xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxx: Xxxx, xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

b) Doch erfreulicherweise gibt es Ausnahmen

Xxxxxxxxxxxxx xxxxxxx xxx "xxxxxxxx Xxxxxxxxxxxxxx" xxxx Xxxxxxxxxxxxxxxx xxxxxx, "xxx xxxxx Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxXxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxx xxxxxxxxxxxxxx xxx" xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxx "xxxxxxx" xxxx xxx Xxxxx xxx.

XXXXXXXXX: Xxxx xxxx xxxx xxxxxxx Xxxxxxxxxx xx xxx xxx xxxxxxxxxxxxxx xxxx xxxx, xxxxxx xxx xxxxx, xxxx xxx xxxxx xxxx xxxxxx xxxxxxxx xxxxxx xxxx. Xxxxxxx xxx xxxxx xxxxxxxx Xxxxxxx xxx XXX: "Xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxx, xxxx xxx xxxxxxx Xxxxxxxx, xxxxxxxx xxxx Xxxxxxxxxx xxx xx xxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xx xxxxx Xxxxx xxxxxxxxxxxxxx xxxx xxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.

Das gilt alstypische Berufskleidung:

  • Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx:
    Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xx. X. XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.
    Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx: "Xxx xxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xx. x XXxXx xxx xxxx xxxxx xxx Xxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx" xXXX Xxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.
  • Xxxxxxxxxxxxx xxx Xxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx, x. X. xxx Xxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxxx xx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxx xxxxxx xxxxxxxxx xxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xXX Xxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
  • Xxxxxx Xxxxxxxx xxx xxxxxxx: Xxxxxx xxx xxxxxx Xxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxx, xxxx xxx "xxxxx xxx Xxxx xxxxxx xxx xxxxxxxxxxx xx Xxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxx, xxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxx xxx xxxxxxxxxxxxxx xxx" xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxx Xxxxx xxxx Xxxxxxxxxxxxxx, "xxxx xxx xx Xxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx." Xxx Xxxxx, xxx xxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxxxxx xxxx Xxxxxxxxx x xxx Xxx xxxxxxxxxx xxxxxxxxxx xxxxxxx x xxxxx xxxxx Xxxxxxxxxxx.
    Xxxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx, XxXxxxxx, Xxxxxx xxx Xxxxxx, xx xxx xxx xxxxxxxxx xxxxxxxx xxxxxx xxxxxxx.
  • Xxxxxx Xxxxxxxx xxx Xxxxxxxxx: Xxxx xxxx xxxxxxxx xxx xxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.
  • Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxXxx. Xxxxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxx, xxxx Xxxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.
    Xxxxx xxxxxxxxx: Xxxxxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx, xxxxxxxx Xxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxxx, Xxxxxxxxxxxx xxx xxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx, xxxxxxxxx Xxxxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.
  • Xxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxx.
    Xxxxx xxxxxxxxx: Xxxxxxxxx Xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxx Xxxxx xxxx xxxx xxxxxxx Xxxxxx xxxxxxx xxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxx.
  • Xxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.
  • Xxxxxxxxx Xxxxx xxx xxxxxxxx Xxxxx xxx xxxxx Xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
    Xxxxx xxxxxxxxx: Xxxxxx, Xxxxxxxxx, xxxxxxxx Xxxxxx. Xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxx.
  • Xxxxxxxx Xxxx xxx xxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXXxXX xxxx X. xxxx.
  • Xxxxxxxxx Xxxx xxx xxxxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.
    Xxxxx xxxxxxxxx: Xxxxxx Xxxxx.
  • Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xx Xxxx, Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxx xxxxxxx xxx xxxxx xxxx xxx xxx xxxxxxxxx xxxxxx xXX Xxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.
  • Xxxxxxxxx xXxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XX xxxxxxx.
  • Xxxxxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx xxxx xxx Xxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.
  • Xxxxxxxxx Xxxxx xxxx Xxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

3. Anschaffungskosten

Xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx "xxxxxxxxx Xxxxxxxxxxxxxx" xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx XXX xxxxx Xxxxxxxxxxxxxxx xxx. xxxxx xxx,xx XXX xxxxxxxxxxxxxxxx xx x XxXx.x xxxxx, xxxxxxx Xxx xxx Xxxxxx xx xxxxxx Xxxxx xxxxxxx xxxxxx.

Xxx xxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxx xxx Xxxxxxx xxxxxxxx x"xxxxxxxxxxxxx"x xxxxxx. Xx Xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx XxxxxxxXxX xxx xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xxxxx Xxxxx xxxxx xxx xxxxx Xxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxx xxxxxx xxx XXX xxx xxxxx xxxxx xxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx. Xxx XX XxxxxxxxxxXxxxx xxxx xxxx Xxxxxxxxxxxxx xxx x Xxxxxx xxxxxxxx xxx xxxxxxxxx xxx XxxxxxxXxX xxxxx Xxxxxx xxx xxx XXX xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

XXXXXXXXX: Xxxxx xxxx xxxxx xxxxx: Xxxx xxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxx xxxx Xxxxxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxx Xx.

a) Gibt es einen Pauschbetrag?

Xxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxx XXX xxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxxxxxx xxx xxxx, xxxx Xxx xxx Xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxxxxxx xxxx xxx xxx Xxxxxx xxx xxx XXX xxxxx xx xxxxx Xxxxxxxxxxxx, xxx xxx Xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxx xx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxx", xxx xx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx.

xxxxxxxxx: Xxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xx Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxx xxxxxxx xxxxxxxx.

b) Kleidergeld

Xxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxxx xxxxxx x xxx xxxx xxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxxxx xxx xxx xxxxxxx Xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xX xx XXxXx.

Xxx Xxxxxxxxxxxx xxxXxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxxx Xxxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx x Xx. x XXxXx.

XXXXXXX: Xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxx xx xx XXxX xxx Xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.

c) Zahlungen an eine Kleiderkasse als Werbungskosten?

Xxx Xxxxxxxxx xx xxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxx xxxxxx xxxxxxx, x. X. xxxxxxx Xxxxxx, xxxxxx Xxxxxx, Xxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XxXX XXxX xx x Xx. xxxx.

4. Reinigungskosten

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx "xxxxxxxxx Xxxxxxxxxxxxxx" xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxx xxxxxx: Xxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxx xxxx xxxx

  • Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xXxxxxxxxxx XX xxx xx.xx.xxxx, XXX xxxx X. xxxx,
  • Xxxxxx, xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xX x.xx Xxx. x Xx. x XXxXx,
  • Xxxxxx, xxx xxxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XxXX XXxX xx x Xx. xxxx.

Xxxxxxxxxx xxxxx xxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx, xxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx XX Xxxxxxxx xxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxx, xx xxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xx Xxxxxxxxxxxxxx xx xxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx, xxx xx xxxxx Xxxxxxx xxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx xxxx, xxxxxx xxxxxxxx xxx xxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxxx.

a) Reinigung in einer Wäscherei

Xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxxxx, xxxx Xxx Xxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxx xx xxxx Xxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx xxxxxxx.

b) Reinigung in der eigenen Waschmaschine

Xxxxxx Xxx xxxxxxxxxx, xxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxx Xxx xxx. Xxxx Xxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx Xxxx xxxx xxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx xxx xxxx.

Xxxx xxx Xxxxxxxxxxxx xxx XXX xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx "xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xXxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx" xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxx xXX XxxxxxxxxxXxxxx xxx x.x.xxxx, x X xxxxxxxx.

XXXXXXX: Xx Xxxx Xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxxx xxxxx Xxxxx.

XXXXXXXXX: Xx xx xxxx Xxx xxxx xxxxxxxxxxxx xxx xxxx xxxxxxxx xxx, xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxx, xxxxxxx Xxx xxxx xxx Xxxxxx xxxxxxxxx. Xxx XXX xxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxx, xxxx "xxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxx xx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx x xx xxx XXX x xxx Xxxxx xxxxxxxx xxxxxx xxxxxx, xxx xxxxxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

So ermitteln Sie Ihre Reinigungskosten im Schätzungswege

1. Schritt: Schätzen Sie, wie viel Menge an Berufskleidung im Jahr gewaschen wurde

Xxx xxxxx Xxxxxx, Xxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx. xxxxxx xxxx xxxxxxxxx xx Xxxx xxxxxxxxxx Xxxxxxxxx Xxx xxx XxxxxxxXxxxxxx xx xxxx Xxxxxx: Xxxxxxxxxxx, Xxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxx. Xxxx Xxx xxxxxxxxxxxxxx xxxxx Xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xx. xxx Xxxxxx xx Xxxx xxxxxxxx. Xxx xxxxx xxxxxxxxxxxx Xxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXX Xxxxx xxx x.x.xxxx, x X xxxxxxx.

2. Schritt: Bestimmen Sie nun, wie viele Waschmaschinenläufe dafür erforderlich waren

Xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx, xx xxxxx Xxxxx Xxxxxxx xx xxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx x xx Xxxxx xxxx Xxxxxxxxxxx xxxx xxxx x,x xx Xxxxx xxx. XxxxxxxxxxxxxXxxxxxx.

Xxxxxxx Xxx, xxx xxxxx Xxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx Xxxxx xxxxx xxx Xxxxxxxx Xxxxxxx xxxx: "Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxx xxxx xxx Xxxxx xxxxx xxx, xxxx xxxxxxxxxx x Xxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx" xXxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx.

  • Xxx xxxxx Xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xx Xxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XX xxxxx, xxx xxx xx.x.xxxx, XX xxxxxxx.
  • Xxx XX Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx x Xxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

xxxxxx

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3. Schritt: Schätzen Sie, wie viel ein Waschmaschinenlauf kostet

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4. Schritt: Berechnen Sie, wie hoch die Jahreskosten sind

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5. Instandhaltungskosten

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6. Schaden durch Diebstahl

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7. Verschleiß, Beschädigung und Diebstahl von bürgerlicher Kleidung

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8. Gestellung von Berufskleidung durch den Arbeitgeber

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a) Gestellung von typischer Berufskleidung

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b) Gestellung von bürgerlicher Kleidung

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