Viele Arbeitnehmer fahren nicht immer zu derselben regelmäßigen Arbeitsstätte, sondern zu verschiedenen Arbeitsstätten. Wie können Sie die Fahrten in diesem Fall steuerlich bestens unterbringen?

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1. Mehrere Arbeitsstätten innerhalb desselben Arbeitsverhältnisses

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a) Aktuelle Regelung

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b) Alte Regelung bis 2013

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c) Ausbildungsabschnitte: Auswärtstätigkeit oder regelmäßige Ausbildungsstätte?

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d) Besonderheit für Piloten, Flugbegleiter, Lokführer, Busfahrer usw.

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e) Besonderheit bei Fahrtätigkeit

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Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxx xx xxxx: Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx

f) Gelegentliche Übernachtungen am Ort der ersten Tätigkeitsstätte

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2. Mehrere Arbeitsstätten in mehreren Arbeitsverhältnissen

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3. Mehrere Arbeitsstellen in einem weiträumigen Arbeitsgebiet

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a) Aktuelle Regelung

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b) Regelung bis 2013

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4. Arbeitsstätte im häuslichen Arbeitszimmer?

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Grundsatz: Zuordnung des Arbeitgebers bleibt maßgebend

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

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