Wer aus beruflichen Gründen vom privaten Gerät aus Telefonate führt, Faxe verschickt, E-Mails sendet und empfängt oder im Internet surft, kann das Finanzamt an seinen "Telekommunikationskosten" beteiligen. Hier erfahren Sie, welchen Kostenanteil Sie in der Steuererklärung ansetzen können und wie Sie diesen ermitteln.
Vordruck: Berufliche Telekommunikationskosten Nachweismethode

Vordruck: Berufliche Telekommunikationskosten Pauschalmethode

1. Wann Telekommunikationskosten Werbungskosten sind

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2. Werbungskostenabzug nach Pauschalabrechnung

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a) Methode "Rechnungsbetrag"

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b) Methode "Durchschnittsbetrag"

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c) Welche Kosten werden mit der Pauschalabrechnung erfasst?

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3. Werbungskostenabzug gegen Nachweis

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4. Was der Arbeitgeber steuerfrei erstatten darf

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a) Auslagenersatz gegen Einzelnachweis

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b) Auslagenersatz nach Pauschalregelung

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5. Kosten für ein Auto- oder Mobiltelefon

a) Telefon in einem Fahrzeug des Arbeitnehmers

Xxxxxx xxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxx xxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx xxxxxxxxx XXX Xxxxxxxxx xxx x.x.xxxx, X xxxx XxxxxXx XX xxx:

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b) Telefon in einem Fahrzeug des Arbeitgebers

Xxxx xxx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxxxxxxxxx x,xx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx.

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6. Telekommunikationskosten steuerlich geltend machen

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7. Telefonkosten bei Auswärtstätigkeit und doppeltem Haushalt

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