Die steuerlichen Regeln zu Reisekosten sind bisher vorwiegend in den Lohnsteuerrichtlinien enthalten und somit ohne gesetzliche Grundlage. Sie sind im Wesentlichen durch die Rechtsprechung geprägt und werden von Bundesfinanzhof und Finanzverwaltung immer wieder geändert. Ab 2014 wird das steuerliche Reisekostenrecht gesetzlich geregelt und gleichzeitig vereinfacht und rechtssicherer gemacht. Damit werden aber leider auch zahlreiche vorteilhafte BFH-Urteile über Bord geworfen.Dieser Inhalt ist exklusiv für Abokunden zugänglich.
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1. Fahrten zwischen Wohnung und Arbeitsstätte
a) Neue Definition der regelmäßigen Arbeitsstätte
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b) Erste Tätigkeitsstätte bei mehreren Wohnungen
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c) Erste Tätigkeitsstätte im weiträumigen Arbeitsgebiet
Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx xxx xxxx xxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx", xxx xxxxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. xx Xxxx x xxx x XXxXx.
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d) Arbeitnehmer ohne erste Tätigkeitsstätte
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2. Auswärtstätigkeit
a) Neue Definition der Auswärtstätigkeit
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a) Fahrtkosten
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b) Verpflegungspauschbeträge
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c) Verpflegungspauschbeträge Ausland
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d) Übernachtungskosten
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3. Doppelte Haushaltsführung
a) Voraussetzungen
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b) Unterkunftskosten
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c) Fahrten zwischen Zweitwohnung und erster Tätigkeitsstätte
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4. Reisekosten im Rahmen einer Aus- oder Fortbildung
Xxx xxxxxxxxx Xxxxxx xxx xxxxx Xxxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxx, Xxxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. 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 xxxx xxxx: x.xxx XXXx 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.
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5. Gewährung von Mahlzeiten durch den Arbeitgeber
a) Besteuerung des Werts der Mahlzeiten
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b) Kürzung der Verpflegungspauschbeträge
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6. Gestellung eines Firmenwagens durch den Arbeitgeber
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