Parkgebühren sind häufig ein steuerliches Ärgernis: In den Städten werden die Parkplätze für das Heilix Blechle immer knapper und teurer - und das Finanzamt verweigert die Anerkennung der Parkgebühren. Ist das immer korrekt?

1. Parken während der Arbeitszeit

Xxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx, xxxxx xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx, xxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxx Xxx xxx xxx xxx Xxx xxx Xxxxxxx, xx xxx xxxx xxx xxx Xxxx xxxxxxxxxxxxxx xxxxx xxx xxxxx, xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxx xx Xxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxx xx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxx xx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxx xx xxx Xxxxxx xxx Xxxxxxxxx. Xxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx.

XXXXXXXXX: Xxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxx: Xxxxxxxx, xxx xxxxx Xxxx xxx Xxxxxxxxxxx xXxXx xxx xxxxxxxxxx xx xxxxx, xxxx xxx xxxxx XxX xxx xxxxxxxxxx xx xxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxx xXxxxxxxxxxx "X" xxxx "xX"x, xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxxx Xxx xxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxx xxx xxx Xxx xxx Xxxxxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xx Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxx x xxx xxx Xxxxxxxxxx x xxxxxxxxxxx xxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Xxxxx Xxx xx Xxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxx. Xxxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx, xxxx Xxx xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxx xxxx xxxx xxxx xxx Xxxxxx xx xxxx Xxxxxxx xxxxxxxxxxxx xX x.x XXxX xxxxx XXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx: Xxxxxx Xxx xxx Xxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx, xxxxxxx Xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.

Erstattungen des Arbeitgebers

Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxx xxx xx Xxx. x XXxXx.

Überlassung von Parkplätzen vom Arbeitgeber

Xxxxx Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx x xxxxxxxx Xxxxxxx xxx xxx xxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx, x. X. xx xxxxx Xxxxxxxxxx. Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xx xXxxXxx. XxxxxxxxxxXxxxxxxxx xxx xx.xx.xxxx, X xxxxxxxX X xx.

Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xXX Xxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Xxx xxx xxx xxx Xxxxxxx xx Xxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxx, xxxx xxx xxx xxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx, xxx xxx xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxx xx xxx Xxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxx Xxxxxxxxx xx Xxxxxx xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

XXXXXXXXX: Xxxxx xxxxxxxxxxxx XXxXxxxxxxxxxxx xxx xx xxx Xxxxxx xx xxxx xxxx xx xxxxxxxxx xxx xxxxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xXxxXxx. XxxxxxxxxxXxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxX X xx.

Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xx, xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxx xxxx xxxxx xx Xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

Xxxx: Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxxxxxxxxx xx xxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxx xxxxxxx Xxxxxxxxx. Xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxx, xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxx: Xxxx xxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxx xxxxxx xxxxxxxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xx Xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxx xxx xxxxxxx xxxx, xxxx xxxxxxx xxx xx xxxxx. Xxxx: Xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxx xXxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxx xx.x.xxxx, X xxxx x xx x XX xx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx. Xxxxxxxxx xx xxxxx xxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx, xxxxxxxx Xxxxxxxxxxx. Xxxxxx Xxxxxx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx x xxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xxxx xxxxxx xxxxxxxxx xxxxxx xxx xxx xxxxxxx Xxx xxxxxx

Xxxxxxxxxxxx

Xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

2. Parken während einer Auswärtstätigkeit

Xxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xX x.x Xxx. x Xx. x XXxXx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

XXXXXXXXX: Xxxxx xxxxx xxxxxx Xxxxxxxxx Xxxxxx xxx. Xxxxxxx xxxxxxx Xxx xxxx Xxxxxxxxxxx xxxxxxxxxx.
Xxxxx xxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxx xxx, xxxxxxx Xxx xxxxx xxxxxxxxxxxx Xxxxxx "xxxxxxxxx xxxxxx" xxx xxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx XX Xxxxxxxx x xx Xxxxx xxxx! x xxxxx Xxxxxx xxx xxxxxxxxx xx XX xxxx Xxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx. Xxxxx xxxxxxx xxxxxx Xxxxxx xxxx xxxxxxx xxxxxx xxxx!
XXXXXXXXX: Xxxxxxxxxxx Xxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xx Xxxxxxxxx xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx.

Xxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx Xxxxx Xxxxxxxx xxxxxxxx xX x.x Xxx. x XXxXx.