Reisekosten: Wann liegt eine Auswärtstätigkeit vor?

Das steuerliche Reisekostenrecht hat eine wechselvolle Geschichte. Früher beruhten viele Regelungen nur auf Erlassen der Finanzverwaltung und auf Urteilen der Finanzgerichte. Bereits seit dem Jahre 2014 sind bestimmte Sachverhalte und Begriffe aber gesetzlich normiert worden. So ist zum Beispiel von der "ersten Tätigkeitsstätte" die Rede. Nur wer außerhalb seiner ersten Tätigkeitsstätte arbeitet oder erst gar keine erste Tätigkeitsstätte hat, kann Verpflegungspauschalen steuerlich abziehen und Fahrtkosten nach Dienstreisegrundsätzen geltend machen. Hier erfahren Sie, wann eine Tätigkeit "außerhalb der ersten Tätigkeitsstätte" und damit eine steuerlich begünstigte Auswärtstätigkeit vorliegt.

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1. Auswärtstätigkeit: Tätigkeit außerhalb der "ersten Tätigkeitsstätte"

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2. Was ist eine erste Tätigkeitsstätte?

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a) Wie erfolgt die dauerhafte Zuordnung?

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Bestimmung durch den Arbeitgeber

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Dauer der Tätigkeit

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Arbeitsvertraglich mehrere Dienststellen, tatsächlich aber nur eine Dienststelle aufgesucht

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b) Wenn die Arbeitsstätte nicht dem Arbeitgeber zuzurechnen ist

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c) Wenn die Arbeitsstätte nicht ortsgebunden ist

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d) Wenn die Arbeitsstätte das häusliche Arbeitszimmer ist

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e) Aktuelle Rechtsprechung

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Piloten, Flugbegleiter, Luftsicherheitskontrollkräfte

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Polizeibeamte

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Rettungsassistenten, Sanitäter

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Lokführer von Werksbahnem

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Postzusteller

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Mitarbeiter der Ordnungsämter

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Müllwerker

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3. Auswärtstätigkeit bei Arbeitnehmern mit mehreren Tätigkeitsstätten

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Xxxxxxxx:
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Xxxxxxxx:
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Xxxxxxxx:
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Xxxxxxxxxx:
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4. Auswärtstätigkeit bei Arbeitnehmern mit weiträumigem Tätigkeitsgebiet

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Xxxxxxxx:
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Sonderfall "Mehrere Einsatzstellen"

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

XXXXXXXXX: Xxx Xxxxxx xxx Xxxxxxxxx Xxxxxx xxxx xxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxx xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxx: Xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xx xxxx xx Xxxxxx xxxxx, xxx Xxxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx x.x.xxxx, x X xxxxxxx xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx. Xxxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxx, xxxx xx xxx xxxxx, xxxx xxxx xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxx xxxxxx, xxx xxxxxx x xxxxxx xxx xx xxxxxx XXXxXxxx x xxxxx xxxxxxxxxxxx xxxxxx, xxxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx. Xx xxxxxx xx xxxx xxxxx Xxx, xx xxx xx xxxx xxx xxxx Xxxxxxx xxx xxxxxxx xxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxx xxxx xxxx xx xx xxx Xxxxxxxxx xxxxx xx xxx Xxxxxxx xxx Xxxxxx xxxx, xx xxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

5. Auswärtstätigkeit bei Arbeitnehmern ohne erste Tätigkeitsstätte

Xxxxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxx xxxxx "xxxxx Xxxxxxxxxxxxxxxxxx", xxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxx xxx xxx xxxx xxx xxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx

Xxxxxxxx, Xxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx., xxx xxx Xxxxxxxx xxxxx xx xxxxxxxx Xxx xxxxxxxxxxx.
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Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxx xxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx x Xxx. x Xx. xx Xxxx x XXxXx.

Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xx x xxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx x,xx x xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx.

XXXXXXXXX: Xxxx xxxx xxxx x xxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxx xxxx xx xxxxxxxxx xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx., xxx xxx Xxxxxxxx xxxxx xx xxxxxxxx Xxx xxxxxxxxxxx, x.X. Xxxxxxxx, Xxxxxxxxxx. Xxxxx Xxxxxxxx xxxx x xxxxx xxx Xxxxx "xxxxxxxxxxxxxx xxxxxxxxxxxxxxx" x xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxxxx xxxxxxxxxxxxxxx x.X. xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxx xxx Xxxxxxxx xx Xxxxxxx xxxxxx, xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

XXXXXXX: Xxx xxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxx", xxxx xxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxx x xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxx xxx xx xxx Xxxxxx xxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.xxxxxx

Xx xxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx:

Xxxx xxxx XxxxXxxxxx xxxxx xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxx xxxxxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxxx XxxxXxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xx xxx Xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx, xxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxx xxxxxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxxx XxxxXxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx.
Xxxxxxxx, xxx xxx xxxxx Xxxxxx xxxxxx xxxx, xxxxx xx xxx Xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxx, xxx Xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxx x. X. xxxxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxx xx xxxxxx XxxxXxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx.
Xxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxx xxx xxx Xxxxxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xx xxx xxxx xxx Xxxxxxx xxx xxx Xxxxxx xxxxxxxxx xx xxxxxx, xxxxxx xxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx.

AKTUELL: Interessantes Urteil für Bauarbeiter und Co.

Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxx xxxxxxxx, xxx xxxxxxxxxx xxx "Xxxxxxxxxxx" xx xxxxxx Xxxxx xx xxxxxxxxx xxx. Xxxx xxxxxx xxxxxxxxxxxx: Xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxxxx: Xxx Xxxxxx xxx XXX xxx xxxxx xxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx, xx xxx xxxxx Xxxx xxxxxxx xxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx. Xxxx xxxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxx Xxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx, xx xxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxx xxx xxxxxxx Xxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx x,xx XXX xx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx. Xxx XXX xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xx xxx xxxxxx xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx.
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Xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxx, xx xxx xxxx xx xxx Xxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxx Xxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxx, Xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx. Xx xxxxx xxxxxxxxxxxx xxxxxx xx, xx xxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxx xxxxxxx.
Xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xx xxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx x"xxxxxxxxxxxx"x xx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxx xxxx xxx x,xx XXX xx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xx xxxx xxx Xxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx, xxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx. Xxxx xxx xxxx xxxxxx xx xxxxxxx, xx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xx xxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx. Xx xxxxxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx.

XXXXXXXXX: Xxxx xxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxx xxxx xx xxxxxxxxx xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx.

Bei ständig wechselnden Einsatzstellen keine Dreimonatsfrist

Xxxxx Xxx xx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxx xxxxx xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxxxx "xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxx xxx x Xxx. xx Xxxx x XXxXx. Xxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxx xxxxxx xxxx xx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx. Xxx Xxxxxx xxx xxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxxx xxxx xxxx xxx xxxx Xxxxxxxxxx xx xxxx.

Private Fahrgemeinschaften nicht betroffen

Xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxx Xxx xxxxxx xx xxx Xxxxxx xxxx xxx xxx. Xxxx xxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxx Xxxxxx xx xxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxx. Xxxxxxxxxxx, xxxx xx xxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx, xx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

6. Auswärtstätigkeit bei Ausbildung oder Fortbildung

Xxxxxx xxxxx Xxxx xxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx. xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxx, Xxxxxxxxxxxxx.

Xxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxx, Xxxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx xxxx.

Bildungsmaßnahme außerhalb der ersten Tätigkeitsstätte

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Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx.
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XXXXXXXXX: Xxxxxx Xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xX x.x Xxx. x Xxxx x XXxXx.

Bildungsmaßnahme in Vollzeit

Xxxxxx xxxx xxxxx xxx Xxxx, xxxx Xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx: Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxx, xxxx xxxxx Xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.

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Bildungsmaßnahme in Teilzeit

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Bildungsmaßnahme bei Arbeitslosigkeit (hier: Teilzeitstudium an der Fernuni Hagen)

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Duales Studium

Xx Xxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxxx xxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx.xxxxxx

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Xxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxx, xxxxxxx xx xxxx xx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.
Xxxx xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
Xxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xx xxxx xxxxxxxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxx Xxxxxx xxxxxxxxxxx. Xx xxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxx Xxxxxx xxx xxxxxxx. Xxxx xxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx.

XXXXXXXXX: Xxxx xx Xxxxxx xxx xxxxxx Xxxxxxxx xxx. xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxxxx xx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx x xxxx xxxx xx xxxx xx xxx Xxxxxxxxxxx xxxxxxx x xxxxx xxxxxxxxx xxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx, xxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxxxxx:

Xxxxxxx xxxx xxx xxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxx. Xxxx xxxxxxx xxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxx Xxxxxxx xx Xxxxxxx xxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx. Xx xx xxxx xxxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxx xxxx Xxxxxxxxx xxxxxx Xxxxx xxxxx xxx Xxxxxxx xxxx xxx xx Xxxxxxx xxx Xxxxx xxxxxxxxxx xxx. Xxxxxxxxxxxxx, xxx Xxxx xxx xxxx xxxxx xx Xxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XXX X xxxxx, XXX X xxxx, XXX X xxxxx, XXX X xxxxxx.

7. Auswärtstätigkeit oder doppelte Haushaltsführung?

Xxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxx, xx xxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx.
Xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xx xxxxx Xxx xxxxxxxxxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx .

Xxxxxxxxxxxx xxxxx xx xxx, xxxx Xxxxxxxxxxxx xx Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, x.X. xxxx xxxxxxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx.

Xxx Xxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxxx.
Xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxx xx Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxx xxx xxxxx "Xxxxxx xx Xxxxxxxxxxxxxxxxxx" xxxxxxxx xxxx. Xxxx xx xxxxx xx xxx xxxxxxxxxxxxxx, xxx xxxx xxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxxx.
Xxxxx Xxx xx Xxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx xx xxxxx Xxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxx xxxx xx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxxxxxxxxxxxx xx Xxxxxxxxxx

8. Auswärtstätigkeit oder Fahrt zwischen Wohnung und Arbeitsstätte?

Xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxxxx Xxxxxx xxxxxxxx, xxxxxxxxxxxxxx Xxxxx xxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx xxxx xxxxxxx, xxx Xxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxx xxx Xxxx xxxx Xxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxx xxx. xxx Xxxxx xxxxxxxxxx. Xxx Xxxxx xxx, xx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxx xxxx xx xxx xxx Xxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxxxx.

Xxx Xxxxxxxxx xxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxxx Xxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxx xxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxx xx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
Xx Xxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxx xxx xxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxx xxxxxxxxx xxxx. Xxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXX Xxxxxxxx xxx xx.xx.xxxx, XX xxxx X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxx xxx. Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxx xxxxxxxx: Xxxx xxxx Xxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx x x.X. Xxxxxxxxxx, Xxxxxxxxxxxx x xxxxxxxxxxxx xxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

9. Auswärtstätigkeit oder Incentive-Reise?

Xxxxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxx Xxxx xxxxx xx Xxxxxxx xxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxxx xXxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxx xxxxxxx xxxx, xxxx xxxx Xxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxx xxxx xxxxx XXXxXxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxx. Xxx xxx Xxxxxxx xxxxx xxxx xxxxxx, xxx xx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx:

Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx x.xx.
Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx.
Xxxxxx, xxx xxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx XXx. Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxx xxx.
Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xx Xxxxx xxx x xxx. xxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxXxxxxx: Xxxxxxx xxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxxx.

10. Auswärtstätigkeit mit privater Mitveranlassung

Xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, x.X. xxx Xxxxxxxxxxx, xxx Xxxxxxxxx xx xxxxx Xxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx, xxxxxx xx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxx xxxx Xxxx xxxxxxxxxxxx, xx Xxxx xxx Xxxxx xxxxxx xx xxxxxx. Xxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xx Xxxxxxx xxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxxxx xxxxxx xxxxxx xxx xxx Xxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxx Xxxxxx xxxxx xxxxxx xxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxx xx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxx.

Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxx xxx Xxxx, xxxx

xxx Xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xx Xxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxx.
xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx.

Xxxxxxxx xxxx xxxxxxxxxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx Xxx xxx Xxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XxX xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxx xxx Xxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, x.X. Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxx xxx xxx xxxxxxxx Xxxxxx xxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXXXX: Xxx XXX xxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx: Xxxxxx Xxx xxx Xxxxxxx Xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxx, xx xxxxxxx xxx Xxxxxx xxx Xxxx xxx Xxxxxxxxxx xxxx xxxx xx xxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XxX xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxx xxxxxxxx Xxxxx, x. X. Xxxxxx, xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

XXXXXXX:xxxxxxXxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxx xxx xxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxx Xx. Xxx xxxxxxxxxxx xxx xxx xxxxxxxx "Xxxxxxxxxxxx" xxx Xxxxx xxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxx! Xxxxxxx Xxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxx xxx, xxxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

11. Homeoffice: Sind gelegentliche Fahrten zum Betrieb Dienstreisen?

Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx", xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxx Xxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx xxx, xxx xx xx "xxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xx xx xxxxx Xxxxxxxxxxx. Xxx Xxxxx xx Xxxxxxx xxxx xx xxx Xxxxxxxx xxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxx. Xxx xx xxxxx xxx Xxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxx XxxxxxxxxxxxXxxxxxxxxxxx, xxxx xxx xx Xxxx xxx xxxxxxxxxx Xx, xxxxxxxxx xxxx xxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxxxxxx xxxxxxx. Xxxx Xxx xxxxx xx: Xxxxxx xxx xxx Xxxxx xxxxx xx xxxxxxx.

Grundsatz: Zuordnung des Arbeitgebers bleibt maßgebend

Xx xxx xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxx, xxxxxxx xxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxx x Xxx. x XXxXx. Xxx xxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxx, xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
Xxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxx Xxxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xx xxxx Xxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxx, xxx xx xxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

Was gilt, wenn der Arbeitgeber eine Weisung nicht vorgenommen hat?

Xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxx xxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxx, xxxxx xx xxx xxx Xxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xx. Xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xx xxx Xxx xxxxxxxx Xxxxx Xxxxxxxxxxxxxxxx

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Xxxxxxxx:
Xxxxxxxxxxxx Xxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxx Xxxxx xx xxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx. Xx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx: Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxx xxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxx xx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxx xx Xxxxxx xxxxx "XxxxxxxxxxxXxxxxxxxx" xxxxxxxxxxx, xx xxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xx xxxxxxxxxxx, xx xxx xx Xxxxxxxxxxxx xxxx xxx xxxxxxx xxx xxxxxxxx xxxxxxxx. Xx xxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx. Xxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxx xxxxx Xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xx xxxx Xxxx xxxxxxxxx xxxx xxxxxx XX xxxxxx xx xxxxxx. Xxxxx: Xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xx xxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxx xxx xxxx xx xxxxxxx xxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxx xxxx xxxxxxx xxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxx, xxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxx x xxxx x xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx: Xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xx xxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxx xxx xxxxxx Xxxxxxxx xxxxx, xxxx xx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxx. Xxxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxxxx xxx Xxxx, xxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxx Xxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx xx xxx xxxxxx Xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx.

12. Sonderthema: Soldaten der Bundeswehr

Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx. Xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx.

Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx x xx xxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx.

Die Grundsätze

Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx:

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Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxx: Xxxx xx xxxxxxx xxx xx xxxxx. Xxxxxxxx xxxx xxxx xxxxx xxxxxx xxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxx xxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxx xxx. Xxx xxxx xxxx Xxxxxxxxxx xxxxxxx, xxxx xxxxxx xxxxxxxx xxxxxx,

xx xxxxx xxxx xxxxx Xxxxxxxx xxx xxx xx xx Xxxxxxx xxxxxxx xxx
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Begrenze Verwendungsdauer bei Berufssoldaten

Xxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx, xxx xxxx xxx xxxx xxxx xxxx Xxxxx. Xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxx Xxxx xxxx xxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxx. Xxxx xxxx xx xxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xx Xxxx xxx xxxxxxxxxx Xxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxx xxxx xxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

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Sonderfall Zeitsoldaten

Xxx Xxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx "Xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx" xxxx "Xxxxxxxxx xxx xxxxxxxxxxx Xxxx" xxxxxxxxx. Xxx xxxxxx, xxxx xx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxx xxxx xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xXxxxxxxxxx Xxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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Kürzung der Werbungskosten

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13. Sonderthema: Beamtenanwärter

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Die Grundsätze

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Vorübergehende Zuordnung zu einem anderen Amt

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Unterrichtsämter und auswärtige Lehrgänge

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Übernachtungskosten

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Kürzung der Werbungskosten

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Doppelte Haushaltsführung

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Sonderfall Langfristige Abordnung

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