Arbeitsmittel sind Gegenstände, die unmittelbar der Erledigung von beruflichen Aufgaben dienen. Ob dies der Fall ist, richtet sich immer nach dem konkreten Beruf und der tatsächlichen Nutzung im Einzelfall. Daher können auch Gegenstände als Arbeitsmittel gelten, die sonst üblicherweise im Privatbereich verwendet werden.

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1. Welche Bedingung muss erfüllt sein?

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Ausnahme Computer

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2. Was alles als Arbeitsmittel in Betracht kommt

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3. Umwidmung eines Privatgegenstandes zum Arbeitsmittel

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4. Entwidmung eines Arbeitsmittels zum Privatgegenstand

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