In vielen Fällen können die Aufwendungen für ein häusliches Arbeitszimmer als Werbungskosten oder Betriebsausgaben abgezogen werden. Wenn nur eine Arbeitsecke genutzt wird, ist immerhin ein Abzug der so genannten Homeoffice-Pauschale (neu: Tagespauschale) möglich. Zum 1. Januar 2023 wurden die Grundsätze für den Abzug von Arbeitszimmerkosten sowie für die Gewährung der Homeoffice-Pauschale aber grundlegend geändert. Lesen Sie nachfolgend, welche Regeln ab dem Steuerjahr 2023 gelten.

1. Überblick über die Neuerungen

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Fall 1: Mittelpunkt der gesamten betrieblichen und beruflichen Betätigung

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Fall 2: Zeitweilige Tätigkeit im Homeoffice neben der Arbeit im Betrieb

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Fall 3: Es steht dauerhaft kein anderer Arbeitsplatz zur Verfügung (Lehrer-Fall)

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2. Mittelpunkt der Tätigkeit im Arbeitszimmer

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a) Wahlrecht "Tatsächliche Kosten oder Pauschale"

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b) Einkunftsart ist unerheblich

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c) Wann liegt der "Mittelpunkt" im häuslichen Arbeitszimmer?

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3. Wann liegt ein häusliches Arbeitszimmer vor?

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4. Nicht jeder Raum ist ein "häusliches Arbeitszimmer"

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Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxx "Xxxxxxxxxxx" xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

5. Abziehbare Aufwendungen für ein häusliches Arbeitszimmer

Xx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx, xxx x.X. Xxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxx, xxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxx xxxx:

  • Xxxxx,
  • XxxxxxxxxXxX, Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx,
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  • Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxx,
  • Xxxxxxxxxxxxxxxxxxxxxx,
  • Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxx Xxxxx xx xxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx.X. Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx, Xxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxx xxxxxxxx, xxx xxxxxxxxxxxxxxx xxxx xxxx xxx xx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xx.X. Xxxxxx xxx Xxxxxx, Xxx xxx Xxxxx, xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx, XXxXx xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx Xxxxxxxx xx Xxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxxx.

Xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxx xxxx xx xxx xx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx, xxx xxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxx xxxxx xx Xxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx, xx xx xxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxxx xxx Xxxx xxxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxx Xxxxxx xxx xxx xx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxx xxx Xxxxxxxxx, Xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xXxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx, xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx, xxxx xxx Xxxx xx Xxxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxx, XXxXx XX xxxx X. xxxx. Xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx.

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx x.X. Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, xxxxxxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx, XXxXx XX xxxx X. xxxx.

XXXXXXXXX:xxxxxxXxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxx, XXxXx XX xxxx X. xxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx. Xxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxx, xxx Xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xXxXx, xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxx. Xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxx xxxx Xxxxxx, Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx, xxx xxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxx xxxx xxx Xxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:

6. Nutzung des häuslichen Arbeitszimmers zur Erzielung unterschiedlicher Einkünfte

xxxxx Xxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxx xxxxxxxxxxx, xxxx Xxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx.

Xxxxxxxx:
X xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xx x xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx xx x xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx. X xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx x xxx x.xxx XXX x xxx XXX, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xx x xxx x.xxx XXX x xxx XXX, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx X xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

7. Nutzung des häuslichen Arbeitszimmers durch mehrere Personen

Xxxxxx xxxxxxx Xxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxx Xxxxxx xx xxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx xxx XX X xxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxxx xxxxxxxx xxx xxxx xxx xxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx Xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx xxxxxxxxxxx xxxxx, xx xx xxxx xx Xxxxxxxxx, Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx.X. xxxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxx xxxx xx xxxxxx Xxxxx xx xxxxxxxxxxxxxxxx, xxxxxx xxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Xxxxxxxx x:
X xxx X xxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xx x xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxx X xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX xxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.
X xxxx x.xxx XXX xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx. X xxxx xxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. X xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xx xxx xxxxxxxxxx Xxx xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx.

Xxxxxxxx x:
X xxx X xxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xx x xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxx X xxxxxxxxxx Xxxxxxx. Xxx xxxx X xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX xxxx xxx Xxxxx xxx x.xxx XXX xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxx.
X xxxx xxx xxx XXX xxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx. X xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xx X xxx Xxxxx xxxxxxxxxxx xxxxxxxx. Xxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx X xxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. X xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xx xxx xxxxxxxxxx Xxx xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx.

Xxxxxxxxxx xx Xxxxxxxx x:
Xxx Xxxxx xxxx xxx Xxxxx xxx X xxxxxxxxx. Xxxx X xxx Xxxxx xxxxxx xxxxxxxx xxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx x.xxx XXX, xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx xx x, xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx Xxxxx xxxxxxxx, xxxxx xx xxxxx xxxxxx xx, xxx xxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx.

Xxxxxxxx:
X xxx X xxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX:xxxxxxXxxxxxxx Xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxx x xxxxxx Xxxxxxxxx.

8. Nicht ganzjährige Nutzung des häuslichen Arbeitszimmers als Mittelpunkt

xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxx xxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxx. Xxxx xxx Xxxxxxxx xx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx x XXX xx Xxxxxxxx.

Xxxxxxxx:
X xxx xx xxx xx. Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx X xxxxx. Xxxxxxxxxxx xxxxx X xxx Xxxxxxxxxxxxxxx xxxxxxx. X xxxx xxxx xxxxxx Xxxxxx xXxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx. xxxx xxx x.xxx XXX x xxx XXX. Xxxx xxx Xxxxxxxx xxx xxx xx. Xxx xxxx X xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxx.

9. Nutzung eines häuslichen Arbeitszimmers in Zeiten der Nichtbeschäftigung

Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx. Xx xxxxx xxxxxx xx, xx xxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx.

10. Vermietung eines häuslichen Arbeitszimmers

Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxx: Xxx xxxxxxxxx Xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxx. Xx xxxxxx Xxxxx xxxx xx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx XXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx xXXxXx XX xxxx X. xxxx.

Xx xxxx: Xxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxx xxxx xxx xx Xxxx xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx, xxxx xx xxxx xx Xxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx, xx xxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxx xxxxxxx:

  • Xxxx xxx xxxxxxxxxxx Xxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx.
  • Xxxxx xxx Xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxx.

Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx:

  • Xxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxx, xxxxx xxxxxxxxx.
  • Xxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxx xxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx, xxxxxxxxxxxxx Xxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxx.
  • Xxxx xx xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxx xxxxx xx, xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxx xxxx, xxx xx xxxxxxxxxxxx, xxxx Xxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx, xx Xxxxx xx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxx.

XXXXXXXXX:xxxxxxXxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxxxx, Xxxxxxxx xxx.x xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xXXX Xxxxxxxxxxxxx x. xx.xx.xxxx x X xxxx x xxx x Xx xxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx Xxxxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxx: Xxxx xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxx xxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx

11. Besondere Aufzeichnungspflichten

Xxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxx: Xxxx xx x Xxx. x XXxX xxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXx xxxxxxxx xxxx xxxxx Xxxxxxxx, xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx x.X. xxxx Xxxxxxx xxx Xxxxxxx. Xx xxx xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx x xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

XXXXXXXXX:xxxxxxXxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxx.

12. Abzug der Tagespauschale (Homeoffice- oder Homework-Pauschale)

Xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxx xxxxxxx xxx xxx xxxxxx xxx xxxxxxx xxxxxxxxxx, xxxxxxx XxxxxxxxxxxXxxxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxx xxx x XXX xxx Xxx, xxxxxxx x.xxx XXX xx Xxxx,xxxxxxxxxxxxxxx xxxxxx. Xxx xxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxx xxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxx XxxxxxxxxXxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxx.

Xx xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx xx, xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xx xxxxxx xxxx Xxxxxxxxxxx xxxx xxx Xxx xxxx xx xxxx xxx Xxxxxxxxxxxx xxxx. Xx xxxx xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:

  • Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxx xxx Xxxxxx xx Xxxxxxx x"Xxxxxxxxxxx XxxxxxxxxxxXxxx"x.
  • Xx xxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx x"XxxxxxxXxxx"x.

Xx xxxxxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xx "XxxxxxxXxxx" xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx xxx xxx xxxxxxx Xxxxxxxxxxx, xx xxxx xxx xxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx.

a) Zeitweilige Tätigkeit im Homeoffice neben der Arbeit im Betrieb ("Klassischer Homeoffice-Fall")

Xxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx, xxxxxxx x.xxx XXX, xx Xxxx xxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxxxx xx xxxx xxx Xxxxx xxxxx xxxxxx xx, xx Xxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx.

Xxx Xxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx, xxxx xx xxxxx Xxx xxxxxxxxx xx Xxxxxxxxxx xxx xxxxxxxxx xx Xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxx xxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxx xxx Xxxxxxxx xxxxxxxxxxx xx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx x XXX xxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx.xxxxxx

Xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxx, xxxx xx xxxxx XxxxxxxxxxxXxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxx xxxx.xxxxxxXxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxx xx xxxxxx Xxx "xxxxxxxxxxxx xx xxx Xxxxxxx" xxxxxxxxxx xxxx.

"xxxxxxxxxxxx" xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxx xxxx xxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxx x:
Xxx xxxxxxxxxxx Xxxxxxxxxxxx X xxxxxx xx xxxxx Xxx xxxx xxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxx X xxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx. X xxxx xxxx xxxxxx Xxx xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx, xxx xxxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx.

Xxxxxxxx x:
X xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xx xxxxx Xxx xxxxxx X xxxxxxxxx xx xxxxx Xxxxxx xxxxx Xxxxxx Xxxxxxxxxx xxx xxxxxx xxxxxx xx xxxxxx Xxxxxxx xXxxxx: xxxx Xxxxxxxx. Xxxxxxxxxxxxx xxxxxx X xxxxxx xxxx Xxxxx xxxxx Xxxxxx Xxxxxxxxxx. Xxx xxxx xxx xxxx X xx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxx. X xxxxx xx Xxxxx xxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. X xxxx xxxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xXxxx xxx Xxxxxxxx xxxxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxx. X xxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxx xxxx, xxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx, xx xxx Xxxxxxxxx xx xxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxx x XXX xxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxx xxxx xxxx xxxxx, xxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxx xxxxxxxxxxx, xxxx Xxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

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Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx. Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx, xxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxx xx Xxxxxxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

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b) Es steht dauerhaft kein anderer Arbeitsplatz zur Verfügung ("Lehrer-Fall")

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c) Darf der Arbeitgeber die Tagespauschale steuerfrei erstatten?

Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx x.xxx XXX xx Xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxx xx Xxxxxxxxxx xxxxxxxxx Xxxxxxx: Xxxxxxxxxxx xxxxxxxxx, xxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxx xxxxxxx xxxx xx x Xx. xx XXxX xxx Xxxx xxxxxx, xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx Xxxxx xxx "Xxxxxxxx" xxx Xxxxxx xxxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx xxxxxxx xxx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx:

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13. Doppelte Haushaltsführung

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14. Nutzung der häuslichen Wohnung für Ausbildungszwecke

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