Auswärtstätigkeit: Was der Arbeitgeber steuerfrei erstatten darf

1. Gesamtrechnung für die Reisekostenerstattung

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxx, Xxxxxxxxxxx, xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx xxx Xxxxx xxx xx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xX x.xx Xxxx x XXxXx. Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxx xxxx Xxx xxx Xxxxxxx, xxxx xxxxx xxxxxxx x xxxxxxxxx xxxxxxxxxxxxxxxx x Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xX x.xx Xxxx x XXxXx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

XXXXXXXXX: Xxx "Xxxxxxxxxxxxxx" xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx: Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xx xxx xxx xxxxxxxxxx xxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx.xx.xxxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxx xxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxx XXX, xxxxxx xxx XXX xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXX, xxxxxx xxx Xxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxx, Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxx XXX xxxxxxxx.
Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx XXXx xxx xxx xx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx XXXx xxxxxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx xxxx xx.X. xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx x Xxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

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

Wie Reisekostenerstattungen im Folgejahr berücksichtigt werden

Xxxxxxx xxxxx xx xxx, xxxx Xxx x xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xxxxx Xxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx Xxxx xxxxxxxx. Xxx Xxxxx xxx, xx Xxx xxxxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxxxxxxxx xxxxxxx.

Xx, xx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx, xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxxxxx xxxxxxx Xxx xxx xx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xXXX Xxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.

XXXXXXXXX: Xxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxx xxxx xxxxxx xxx xxxxxxxx xxxxxxxxxx Xxxx xxxxxx Xxxx xxxxxxxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxxxxx xxxxx xx xxx xxxx xx xxx XXx.

2. Gehaltsverzicht gegen Reisekostenvergütung

Xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxx Xxxxx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx: Xxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx "Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxx. Xxx xxxxxxxxxx xxx xxxxx Xxxx Xxxxx Xxxxxxx xxx xxxxxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxx. Xxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxx. Xxxxxx Xxxxxx xxx xxx XXX xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx.x.xxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx.x.xxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx Xxxx Xxxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxx Xxx xxx Xxxxxx xxxx Xxxxxxxxxx xx Xxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

3. Wenn die Reisekostenerstattung höher ist als der abzugsfähige Betrag

Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xx xxxx xxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xx xxxxxxx:

xxx Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx X xx.x Xxx. x Xx. x XXxXx. Xxxx xxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx. xx xxxxx Xxxxx x

xxxxxx

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxx, xxx Xxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxx xxxxxxxxxx xxxxxx xxxx.

xxx Xxxxxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx "xxxxxxxxx Xxxxx" xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxx xxxxx xxxxxx xxx x.xxx XXX xx Xxxx xxx xxx xx Xxx. x Xx. x XXxXx X xx.x Xxx. x XXxXx. Xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx xX xx.x XXxXx.

XXXXXXXXX: Xxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxx xxx xxx XXX xx Xxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xXxxXxx. XxxxxxxxxxXxxxxxxxx xxx xx.xx.xxxx, XXxX xxxx X. xxxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxx Xxxxxx xx Xxx xxx Xxxxxxxx xx Xxx xxx xxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxx Xxx xxx xxx xx.
Xxxxxxxxxx xxxx

Xxx Xxxxxxxxxx xxx xxxx XXX .x. xxx XXX xx xx XXX xxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxx xx XXX xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxx xxx XXX .x. xx XXX xx x XXX xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
XXXXX: Xxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxx xx xxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxx xx Xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xX xx.x Xxx. x XXxXx.

4. Erstattung von Fahrtkosten

Xxx Xxxxxxxxx xxxxxx: Xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xx xxx Xxxxx, xx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxx:xxxxxxXxxx xx x Xx. xx XXxX xxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxx Xxxxxxxxxx xxxx xxxx. Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxx, xx xxx xxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxx

AKTUELL: Anpassung der Wegstreckenentschädigungen

Xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx, xxx xxxxx xx Xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxxx Xxx xxxxxxxxxxx xxxxx. Xxxxxxx xxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx xx Xxxx. Xx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxxx xxx Xxxxxxxx x. Xxxxxx xxxx xxx xxx xx. Xxxxxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxx Xxx xx Xxxx xx Xxxxxxxxx xxxxxxxx. Xx xxxxxx xxxx xxxxx, xxxx xxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx x xx xxx xxxx, xx xxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx x XxxxxXxxxxxxxx xxxxxxxxxxxxxx xxxxxxx

Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxx:xxxxxxXxxx xx x Xx. xx XXxX xxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxx Xxxxxxxxxx xxxx xxxx. Xxx xxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx Xxxxxxxxxx xxxx xxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxx x Xxxxx Xxxxxxxxx xxxxxx xxxxxxxxxx.

Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx:xxxxxxXxxx xx x Xx. xx XXxX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx xxxxxxxxxx, xxx xxx xxx xxxx xx x XXxX xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx xxxxxx: Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx Xxxxxxxxxx xxxx xxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxx, xxxx xxxxxx xxx xx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxx x Xxxxx Xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx.

Xxxx xxxxxx xxxxxxx Xxxxxxxx:

• Xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xX x.x Xxx. x Xxxx x XXxXx.
• Xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx XxxxXxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx. Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxxx xxxxxxxxx xxx xxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxxxx XxxxXxxxxxxxxxxxxxxxxxxxx, xxx Xxx xxxxxx xxxxxxxxxxxxx xxxxx, xxx xxxxx Xxxxxxxx xxxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

5. Erstattung von Verpflegungspauschbeträgen

Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxxx Xxxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xx xxx Xxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx x xxxxxxxx xxxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx. Xxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxx Xxxx x Xxxx xxx xx Xxx. x Xx. x XXxXx X xx.x Xxx. x XXxXx.

Xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxx xxxxx xxxxxx xxx x.xxx XXX xx Xxxx xxx xxx xx Xxx. x Xx. x XXxXx X xx.x Xxx. x XXxXx. Xxxx xxx Xxxxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx XXX xxx Xxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXxxx xxxxx xxx xxxxxx Xxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx XXX xxxx xxxxx xxxxxx Xxxxxxxxxxx. Xxxx Xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xx XXX xxx Xxx. Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx.
Xx xxx xxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx XXX xxx xxxx xxx Xxx xxx Xxxxxxxxxxx xxxxxxx xx Xxxxx xxx xx XXX xxxxxxxxxx. Xxx Xxxxxxxxxx xxx xx XXX xxx XXX xxxxxxxxxx xx XXX xxxxxxxxxxx xxx. xx XXX xxx XXX xxxxxxxxxx xx XXX xxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxx. Xx xxx xxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx XXX xxx. xx XXX xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX xXxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx xxxxxxxx xx xxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxx.

6. Erstattung von Übernachtungskosten

Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx xxxxxx xx Xxxxxxx xx xxxxxxxxxxxx Xxxxx xxx xx xxx xx. Xxxxx xxxxxxxx xxx x.xxx XXX xxx Xxxxx xxxxxxxx.

Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxxx

• xxx xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xx XXX xx xxxxxxxxxxxxx,
• xxx xxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxx xxxx xxxxxxxx, xxxx xxx Xxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxx xx xxxxxx. Xxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx, xx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxx xxx Xxxxxxxxx xxx xxx xx. xxx xxx xx.x. xx Xxxxxxxx xxxxxx. Xx xx.x. xxx xx.x. xxxxxxxxxxxx xx xxxx xxx XXX xxxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxx xxx xx xx.x. xxx xx.x. xxx Xxxxxxxx.
Xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xx.x. xxx xx.x. xxxxxxx xx xx x xxxx xxx Xxxxxxxxxxx xx xxxxxxx. Xxxx xxx xxxxxxxxxxxxxxx xx xx.x. xxx xx.x. xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xx XXX xxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxx:

Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx, xxxx

• xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx.
• xxx xxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxx, x.X. xx Xxx, xx Xxx, xx Xxx, xx Xxxxxxxx xxxx xxx xxx Xxxxxx xX x.x Xxx. x XXxX x xxxx xxx xxxxx xxx Xxxxxxxx xx xxxx xxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxx xxx xX x.x Xxx. x Xxxx x XXxXx.

Xx xxxx xxxx:xxxxxxXx xxx x.x.xxxx xxx xxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xx.xx.xxxx xxx Xxxxxxxxxxx x XXX. Xxxxxxxxxx.x.xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx x XXX xxx x Xxx. x Xxxx x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x.

Xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx x xxx xxxx xxxxxxxxxxx xxx "xxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx

• xxx Xxx xxxx Xxxxxxxxxx xxxxx
• xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxx xxxx Xxxxxxx xxx x Xxx. x Xxxx x Xx. xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.

Xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx.

• Xxx Xxxxxx xxxxxx Xxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx, xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx.
• Xx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx xxx x XXX xxx. x XXX xxxxxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxx xx.X. xxx xxx Xxxxxxxxx xxx XXXxXxxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx. Xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxxxxx, xxxx xxx xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx.
• xxxxxxxxxxxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxx xx Xxxxxxxx:
  • Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx
    xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx,
  • Xxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx,
  • Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx.
• Xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx.
• Xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xxx. xx XXxXx.

XXXXXXXXX: Xxxxxx Xxx xxxxx xxxxxxxx Xxxxxx xxxxxxx xxxxxx, xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx: Xxxxxxxx Xxx xxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx x Xxxxxxx. Xxxxxx xxxxxxx Xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxx xxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx. Xxxxx xx xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxx, xxx Xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxxx.

Übernachtung im Ausland

Xxx xxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxxx Xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx x xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx x xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xx. xx XXxXx, xxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxx. x Xx. x XXxXXx. Xxxxx xxx xxxxx xxxxxxxxxxxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx Xxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxx.

Erstattung von Wohnungskosten

Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx xXXX Xxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxx:

xxx Xxxxx Xxx Xxxx xxxxxxxxx Xxxxxxx xxxxxxxx
Xx xxx Xxxxxxx xx Xxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxx, xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxx xxxx Xxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxx.

xxx Xxxxx Xxx Xxxx xxxxxxxxx Xxxxxxx xxxxx xxxxxxxx
Xxxxxxxx Xxx Xxxx xxxxxxxxx Xxxxxxx xxx xxx xxxxxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxx Xxxxxxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx.

Xxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xx xxxxx xxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxx, xxxxxx Xxxxxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxx xxx Xxxxxxx x Xxxxxxxxxxxxxxxx x Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxx xxx xx xx xxx xxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxx xxxx xxxx x xxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx x xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xx xxxxx. Xxxx xxxx xxxx xxx xxx xxxx. Xx xxxx xxxx xxx x.xxx XXXxXxxxxx, xxxx Xxxxxxxxxx xxxxxx, xx xxx Xxxxxxxx xx xxx Xxxxxxx xxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxxx xx xxxxx xxx xx xxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx x.xxx XXX xx XXXxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx x XXXxxx.
Xxx xxx xxx xx xxxxxxx xx xx xxx xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxx, xxxx xxx XXX xx XXX xx xx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

7. Erstattung von Reisenebenkosten

Xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xx xxx Xxxxx xxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xX x.x Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx

8. Kürzung auch ohne erste Tätigkeitsstätte

Xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx "xxxxx Xxxxxxxxxxxxxxxxxx".xxxxxxXxxx xxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxx xxxx, xxxx xxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx, x.X. Xxxx xxxx XxxxXxxxxx xxxx Xxxxxxxx. Xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxx xxxxxxxxxx xxxxxx xxxx xx.X. Xxxx xxxx Xxxxxxxxxx, xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxxx XxxxXxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx x.X. Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx. Xx "Xxxxxxxxxx" xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xx Xxxxxxxx. Xx xxxxxxxxx Xxxxx xxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxx xxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx.
• Xxxx Xxxxxxxxxx xxx XXX xxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxx xx, xx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx. Xxxx xxxx xxxxxxx Xxxx xxx xxx Xxxxx xxxxxxxxxxxxxx, xx xx xxxxxx Xxxxx Xxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx.
• Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx x Xxx. xx Xxxx x XXxXx. Xxxx xx xxxxx xx Xxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx x Xxx. xx Xxxx x XXxXx. Xx Xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxx. Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx x Xxx. xx Xxxx x XXxX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.