Fahrten zur Arbeit: Entfernungspauschale bis 2020

1. Die Details der Entfernungspauschale

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a) Das Verkehrsmittel spielt keine Rolle

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b) Welche Entfernung ist maßgebend?

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c) Nur volle Kilometer absetzbar

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d) Nur eine Fahrt pro Arbeitstag absetzbar

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e) Wie viele Tage berücksichtigt werden

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f) Begrenzung auf einen Jahreshöchstbetrag von 4.500 EUR

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g) Hin- und Rückfahrt an verschiedenen Tagen

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h) Wann die Entfernungspauschale halbiert wird

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i) Entfernungspauschale auch für ein "zur Nutzung überlassenes Fahrzeug"

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2. Was ist die erste Tätigkeitsstätte?

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Wie erfolgt die dauerhafte Zuordnung?

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xxx Xxxxxx xxx Xxxxxxxxxxx

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 x Xxx. x Xxxx x XXxXx. Xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xx xxx Xxx xxxxxxxx Xxxxx Xxxxxxxxxxxxxxxx

• xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx
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• xxxxxxxxxx xxx Xxxxxxx Xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxxx.

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

Unterschied zwischen erster Tätigkeitsstätte und Auswärtstätigkeit

Xxxxxxxxxxx Xxxxxxxxxx:

• Xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx x xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx.
• Xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx x xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
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• Xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx x xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxx x,xx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx.

3. Sonderregelung für behinderte Menschen

Xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx, xxxx xxx

• xxxxx Xxxx xxx Xxxxxxxxxxx xXxXx xxx xxxxxxxxxx xx xxxxx xxxx
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Xxxxxxx Xxxxx: Xxx Xxx Xxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxx x xxx xxxxxxxxxxx Xxxxxx x xxxxxxx xxxx xxxxxxxx xx Xxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxx Xxxxx xxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx, xxx xx Xxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxx, Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxx xxx xx Xxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxx, Xxxxxxxxxxxxxxxxx, xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxx Xxx xxx xxxxx xxxxxxx Xxxxxx, x.X. xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xx Xxxxx xxxxxxx xxxx xx xxxxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxx xxxxxxxx, xx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxx xXxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx XxxXxxxxxxxxx xxxxxxxx xX x.xx XXxX xxxxx XXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxx Xxxxxxxxxxxxxx xxx XxX xxxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx, xxxxxxx Xxx xxxx xxxxx Xxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx xxxxxx Xxxx Xxxxxxxxxxxxxxx xxx Xxxxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx Xxx xx Xxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx.

Xxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxx xxx Xxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xX x.xx Xxx. x XXxXx xx xx XXxXXx.

a) Fahrten teilweise mit eigenem Pkw und mit öffentlichen Verkehrsmitteln

Xxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xXxXx xxx xxxxxxxxxx xx xxxxx xxxx xxxxx XxX xxx xxxxxxxxxx xx xxx xxx Xxxxxxxxxxx "X" xxxx "xX" xxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxx xxx xxxxx Xxx xx xxxxx Xxxxxxx xxx xxx xxxx xxx Xxxx xxxxxx xxxxx xxx xxxxx. Xxx Xxxxx xxx, xx xxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxxxx XxX xxx xx xxx Xxxxxxxxxxx "X" xxxxxx xxx xxxxxx Xxx xx xx xxx Xxxxxxx xxx xxx xxxx xx xx xxx xxx Xxxx xx xxxxxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxx x.xxx XXX xx xxxxxx.

b) Fahrten zeitweise mit eigenem Pkw und mit öffentlichen Verkehrsmitteln

Xxxxx Xxxxxxxx x xxx x.x. Xxxxxxxxxxxxxxxxxxxxx x xxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxx xxx xxx Xxx xx.X. xx Xxxxxxx xxx xxxxxx xxxxxxxxx xxx Xxxx xx.X. xx Xxxxxxx. Xx xxxxxx Xxxx xxxxxxx Xxx xxxxxxx, xx Xxx xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx x xxx XxX xxx xx xxx Xxxxxxxxxxx "X" x xxxxxx xxx xx xx xxxxx Xxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxx xxx xxxxxxx Xxx xxx Xxxxxxx xxx xx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx. Xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx XXX.

c) Eintritt der Behinderung während des Jahres

Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxx xx Xxxx xxx xxx xxxxxxx Xxx xx xx xxx Xxxxxxx xxx xxx xxxx xx xx xxx xxx Xxxx xxx Xxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxx XXX xx Xxxxx. Xxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxx XxX xxx xx xxx.

4. Fahrten zur Arbeit mit öffentlichen Verkehrsmitteln

Xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx Xxx, Xxxx, Xxxxxxxxxxxx, XxXxxx, XxXxxx x.xx., xxxxxxx Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxx Xxx xx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx x.xxx XXX xx Xxxx xxxxxxxx.

Xxxxxxxx:
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Xxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx x xx xx x x,xx XXX x x.xxx XXX. Xxx xxxx xxx Xxxxxxx xxx Xxx xxx Xxxx xx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx x.xxx XXX xxx x xxx XXXx. Xx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx x.xxx XXX.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxx: Xxx Xxx xxx XxxxXxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx.

a) Besonderheit Flugzeug

Xxxxxx Xxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xxxxxxx Xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxx. Xxxxx Xxx xxxxxx Xxxxxx xx xxx "Xxxxxx X" xxxxx "xxxxxxx Xxxxxxxxxxxxxx" xx.

Xxxx xxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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b) Besonderheit Fähre

Xxxxxx Xxx xxxx xxx Xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. x.xx.

Xxxxxxxx:
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Xxxxxxxx:
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Xxx Xxxxxxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxx, xx xxxxxx Xxxx xxxx xxxx Xxxxxxxxxxx xxx xx xx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx.

c) Besonderheit Taxi

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxx xxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

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• Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xx x Xxx. x Xxxx x XXxX xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx, xxx xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

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5. Nutzung verschiedener Verkehrsmittel

Xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx Xxxx xxx Xxx, xxx xxxx

• xxxxxxxxxxxxx, xxxxx xxx xxxxxxxxx xxx xxx Xxxx xxx Xxxxxxx xxx xxxx xxx xxx Xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxx xx,
• xxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxx xx Xxxxxx xxx xxx Xxxx xxx xx Xxxxxx xxx xxx Xxxx xxxxxx xxxxxx xx.

a) Fahrten teilweise mit Pkw und mit öffentlichen Verkehrsmitteln

Xxxxxxx xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx: Xxxxxxx xxx xx, xxxx xxxx Xxxxxxxxxxx xxx Xxxx xxx xxxx xxx xxxxxxx Xxxxxxx xxx Xxxx xxx. xx xxxxxx xxxxx xxx xxxxx. Xx xxxxxx Xxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.

• Xxxxxxxxxxxxxxxxxxxx:
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• Xxxxxxxxxxxxx Xxxxxx:
  Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxx xxx Xxxxxxx xxx Xxx xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx x xxxxxx xxx xxxxxxxxxxx Xxxxxxxx.
• Xxxxxxxxxxxxxxx Xxxxxxxxx:
  Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxx, xxx xxx xxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
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Xxxxxxxx:
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b) Fahrten zeitweise mit Pkw und mit öffentlichen Verkehrsmitteln

Xxxxx xxxxxx xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx: Xxxxxxx xxx xx, xxxx xxxxx Xxxx xxx Xxxxxx, x.X. xx Xxxxxx, xxx Xxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx, x.X. xx Xxxxxx, xxx Xxxx xx xxxxxx. Xxxx Xxx xxxx xx Xxxxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxx xxx xxxxx xxx Xxxxx xxx Xxxx xxxxxx. Xx xxxxxxx xxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.

• Xxxxxxxxxxxxxxxxxxxx:
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• Xxxxxxxxxxxxx Xxxxxx:
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• Xxxxxxxxxxxxxxx Xxxxxxxxx:
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Xxxxxxxx:
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Xxxxxxxx:
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Xxxxxxxx:
Xxxx Xxxxx xxx xx Xxxx xxxxxx xx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xx xx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xx xx, xxx xx xxxxx xxx Xxx xxx xxx xxx Xxx xxxxxxxxxxxx xxxx. Xxxxxx xxxxxxx xx xxx XXX.

6. Fahrten zur Arbeit mit dem Firmenwagen

Xxxxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx, xxxxxxx Xxx xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxxx:

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Xx Xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxxxxx Xxx xx Xxxxxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx x xxx xxxxx xxxxxx Xxxxxxxxxxxx xxxx x xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx, xxxxxxxx xxxxxxxxxx xxx xxxx Xxxxx xxx Xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxx xxx, xxxxxxx Xxx xxxxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx.

Pauschalversteuerung durch den Arbeitgeber

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx.

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Xxxxxxxx:
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7. Fahrten zur Arbeit mittels Sammelbeförderung

Xx xxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxx. Xxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, "xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx" xxx x Xx. xx XXxXx.

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Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxx xxxxxxxxxx xX x.xx XXxXx:

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Xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x Xx. xx Xxxx x XXxXx. Xxxx xxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x Xx. xx XXxX xxxxx.

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XXXXXXXXX: Xxxx xxxxxxxxxxxxxx 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.

AKTUELL: Interessante Urteile für Bauarbeiter, Gleisbauarbeiter, Monteure 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.

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• Xxx Xxxx: Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx Xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxx xx xxx Xxxxxx xxxxxx xx xxxxx Xxx xxx Xxxxxxxxxxxx. Xxxxxx xxxxxx xx xxxx xxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxx xxxxxx xxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxXxx "xx xxxxx xxxxxxxxxx Xxx xxxxxxxx X xxx X xxxxxxxxxxx."xxxxxxXx xx xx xxx Xxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxxx XxxxXxxxxxxxx xxx, xxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx. Xx xxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx "xxxxxx Xxxxxxxxxxxxxxxxxx". Xxxx xxxxx xxxx xxx Xxxxxxx xxx xxxxx xx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxx xxx xxxxxxx xxx xx xxx xxxxxxxxxx XxxxXxxxxxxxxxxx xxx xxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xx, xxxx xxx Xxxxx xxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxx xxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x XXxX. Xx xxxxx xxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxx xxxxxxxxxxx, xx xxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx. Xxx xxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx xx xxx xxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxx xxxxx xx xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx. Xxxx xxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxxx xxxxx xxxxxxxxxxxx xxxxxxx.

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8. Anrechnung von Arbeitgeberleistungen auf die Entfernungspauschale

Xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxx xxx Xxxxxx x xxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, XxxxXxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx.

a) Fahrtkostenzuschüsse

Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxx xxxx xxxx xxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx. xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xX xx.x Xxx. x Xx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx .

b) Benzingutscheine

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxx xxx xx xx XXX xxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.

Xxx Xxxxx xxx, xx xxx Xxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxx xxx xx xxx XXX xx Xxxx x xx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxx xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxx, xx xxxx Xxxxxxxxxxx xxxx Xxxxxx x.X. xxxxx xxxxxxxxxxx xxxx. Xxxxx xxxx Xxxxxxxxxx xxxxxxx xx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxx xxxxxxxx Xxxxxx xx xxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.

XXXXXXXXX: Xxxxx Xxx xxxxxxx xxx Xxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx XxxxxxxXxx xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xx: Xxxxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xx XXX xxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx. Xxxx xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxx, xxx Xxx xxxxx xxx Xxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx .

c) Jobticket und Zuschüsse für öffentliche Verkehrsmittel

Xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxXxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxx. Xxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx.

Xxxxxxxx xxxx xxxx

Xxxx xxx x.x.xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx x Xxx. x Xx. xx Xxxx x XXxXx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxx Xxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx xxxx xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx. Xxxxxxxxxx xxxx xxxxxx

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Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx.

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Xxxxxx Xxxx xxxxxxxxxxxxx xxx, xxxxx xxx xxx Xxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxx xxxxxxxxxxx xxxxxxxxxxxxxx, xx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxx xxxxxxxx Xxxxxxxxx xxxxxxx xx xxxxxxx Xxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xx xxxxxxx, xx xx xxxxxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx. xxxxxxx xxx Xxxxxxx xxxxxx.

Xxxxxxxx xxx xxxx

Xxx Xxxxxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xx xxx xxxx xxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xx XXX xx Xxxxx xxxxxx, xxxxx xxxxxx Xxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx. Xxxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xXxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx.

Xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx. Xxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxxx xxx Xxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxx xx xxxx xxx xxxxxxxxxxxx XxxxXxxxxx.

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Xx Xxxxx Xxxxxxxxxxxxxxxx x xx xxx "Xxxxxx X" x xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxx, xx xxxxx xx Xxxxxx xxx xx XXX xxxxxxxxxx xxxxx xxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx. Xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxx xxxx xxx Xxxxxxxxx xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx Xxx xxx Xxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxx xxx xxx Xxx xxx Xxxxxx xxxxxx.

d) Freifahrtberechtigung bei Mitarbeitern von Verkehrsunternehmen

Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx xxxx xxxx xxx x.x. Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxx xxxx xxxx:xxxxxxXxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx xxx x Xxx. x XXxXx. Xxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx x.xxx XXX, xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx x xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx.xxxxxxXx xxxxxx Xxxxxxx xxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

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e) Freifahrtberechtigung für uniformierte Polizeibeamte

Xxxx Xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx, xxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx x xxx xxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxXxx. Xxxxxxxx xxx xx.x.xxxx, XxxxxxxxxxxxX xxxxx:

• Xxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.
• Xxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx x.xxx XXX xx Xxxx.
• Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxx XX, xxx xx xxxxxxxxxx Xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx Xxxx, xxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx, xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX, xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.

f) Fahrtkostenzuschüsse der Agentur für Arbeit

Xxxxx xxx Xxxxxxx xxxx Xxxxxx Xxxxxxxxxx xx xxx Xxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx "Xxxxxx X" xxxxxxxxx xxx xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

9. Was zusätzlich zur Entfernungspauschale absetzbar ist

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxx Xxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx x Xxx. x Xxxx x XXxXx.

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a) Unfallkosten

Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxx Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xx x Xxx. x Xxxx x XXxXx. Xxx xxxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxx, xxx xxxx xxxxxxxx xxx Xxxxx xxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxx xxxx xxxxxxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx xxxxxx XXxXxxxxxxxxx xxxxxxxx X. xx.

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b) Diebstahl

Xxxxxxx xxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxx xxxxxxxx xxx Xxxxxxxxxxx, x.X. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xx xx xxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx. "Xx xxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxx xxx Xxx xxxxxxxx, xxx xx xxx xxxxxxxx Xxx xxx xxxxxxxxxxx xxxx xxxxxxxxx xxxx, xxx xxxxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx. Xxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx!

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Xxxx Xxxxxxxxxxxxx: Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx xxx Xxx: Xxxx xxx Xxxxxxx xxxxxxxxx xxx

c) Sonstige außergewöhnliche Kosten

Xxxx xxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx x Xxx. x XXxXx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxx XXX, xxxxx xxxx xxxxx xxx, xxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx.

• Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xxx "xxxxxxxxxxxxxxxxxxx" Xxxxxxxx, xxxxxx xxxx xxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xx "xxxxxxxxxxxxx" Xxxxxx xxxxxxxx, xxxxxx xxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx. Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xx Xxx.
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d) Parkgebühren

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx.

e) Beiträge zur Haftpflichtversicherung

Xxx XxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxx xxxxxxxxx xxxxxxxxxxx: Xxxxxxx xxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xX xx.x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

f) Sonstige Aufwendungen

Xxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx

• Xxxxxxxxxx: Xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxx Xxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
• Xxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
• Xxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xXxxxxx xxx x.x.xxxx, xx X xxxxxx Xx. Xxx xxxxxxxx: Xxxxxxxxxx xxxx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx.xxxxxxXxxx xxxx Xxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xx Xxxxxx xxx xx.xx.xxxx xXX X xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxx XX xxxxxxxxxxx, xxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxx xxx xxxxxx Xxxxxx xxx Xxxxx xxxxxxxxxx xxxxxx xxxx xxxx xxxxx Xxxxx xx xxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxx xxxx XXXx. Xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xXxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxx xxxxx, xx Xxxxx xxxxx xx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xxxxxxxxxxxxxxxxxx: Xxxxxxx Xxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx. xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxx xxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. x.xx.
• Xxxxxxxxxxxxx: Xxxxx xxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx Xx. x.xx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
• XxxxxxxxXxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx: Xxxxx xxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx xxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

10. Umweg auf dem Weg zur Arbeit

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. Xxxxxx xxxx xxxxxxxx Xxxxxxxxxx:

• 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 xxxxxx Xxxxxxxxxxxxxxxxxx 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.

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

Xxx XXXxXxxxxxx xxxxxx xx xx, xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxx, xxx xxxxxxx xxx Xxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx, xx xxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx.

11. Andere Fahrten mit Ansatz der Entfernungspauschale

a) Fahrten zu einem gleichbleibenden Treffpunkt (Sammelpunkt)

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, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx., xxx xxx Xxxxxxxx xxxxx xx xxxxxxxx Xxx xxxxxxxxxxx.
• Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xx xxx xxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx, x.X. Xxxxxxxxx, Xxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxx 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, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx 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.

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, xxxx xxx xx xxx Xxxxxx xxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxx xxx xxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx

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 xxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

b) Fahrten im Rahmen von Auswärtstätigkeiten

Xxxx Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx.

Xxxxxx Xxx xxx Xxxxx Xxxx xxx Xxxxxxxxxxxx xxx. xxx Xxxxxxx, xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxx xxx xxx xxxx xxxxxxx xxx Xxxxxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

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

c) Fahrten bei doppelter Haushaltsführung

Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx x xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx x xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx. Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxx.

XXXXXXXXX: Xxxxxxxx Xxx xxxx Xxxx Xxxxxxxxxxx xxx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xx x Xxx. x Xxxx x XXxX xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxx: Xxx Xxxxxxx xx Xxxxxx xxx xx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx. xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxxxxxxxx: Xxxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

XxxxxxxxxxxxXxxxxx: Xxxxx Xxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxxx Xxxxx xxxxxx xxxxxxx, xxxxxxx xxxx Xxx xxx xxx. XxxxxxxxxxxxXxxxxx xxxxxxxxxxxxx xxxx: Xxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx xxxx Xxxxxxx xxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx "Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx" xX x.xx Xxx. x Xxxx x XXxXx.

XXXXXXXXX: Xxx XxxxxxxxxxxxXxxxxx xxxx xxxxxxxxxxx xxxx, xxxx Xxx xxxxxxx xxxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxx Xxx xxx Xxxxxxxx xxxx Xxxxxxxxx, xx xxxxx Xxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx. Xxx xxxxxxx xxxx xxxxxx, xxxx Xxx xxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxx xX x.xx Xxx. x Xxxx x XXxXx.

Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx, x.X. xxx Xxxxxxx xxxx xxxxxxx Xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx "Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx". Xxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX, xxxx xxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxx.

d) Fahrten 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.

Xxxxxx xxxx xxxxx xxx Xxxx, xxxx Xxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

• Xxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx "xxxxxxxxxxxxxx Xxxxxxxxxxxxxx", xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxx xxxxxxxx. Xxxx xxxx xxxxx xxxxxxx, xxxx xx xxxx xxxxx xxxxx xx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XX X xxxxx xxx XX X xxxxxx.
• Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx xxxx xxx x Xxx. x Xxxx x XXxXx.

Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxxxxxxxxxx, xxxx xxxxx Xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx.

Xxx xxxxxxxx: Xxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxxx

• xxxx Xxxxxxxxxxxxxxxxx xxx xx xx Xxxxxxxxxxxxx,
• xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxx xxxx
• xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxxxx xxxxx Xxxxx xxxxxx xxx xx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxxx.

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

e) Fahrten im weiträumigen Arbeitsgebiet

Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx xxx xxxx xxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxx.

Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xXxxxxxx xxxxxxxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx. Xxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxx, Xxxxxx, Xxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxx xxxxxxxxxxxxxx

• xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx,
• xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx,
• xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx

• xxx Xxxxxx, Xxxxxx, Xxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx.
• xxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxx.
• xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.
• xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxx, xxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx, xxxxxxxxx xxxxxx xxxxxx, xxxxxx Xxx xxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xx xxxxxxxxxxxxx, xxx. xxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx, xxxxx xxxxxxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xxx x Xxx. x Xx. xx Xxxx x xxx x XXxXx:

• Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx". Xxx Xxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
• Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx, xxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx.
• Xxxx xxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.
• Xxx xxxxx Xxxxxxxxxxx xx x Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx x xxx xxxx xxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx! xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx xxx xxx.
• Xxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx x,xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx 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.

Xxxxxxxx:

Xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxx xx xxx Xxxxx xxx xxx XXX xxx xxxxxx Xxxxxxx xx xxx xx xx xxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xxx xxx xxx xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx xx Xxxxx xxxxxx X xxx xxxxxx Xxxxxxx xxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxx Xxxxxx xxx xxx xx xxx Xxxxxxxxxx.

Xxx Xxxxxxx xxx xxx Xxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxxxx xxxx xxxxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xx xx xx x x,xx XXXx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

Xxx xxx Xxxxxxx xx xxx xxxxxx xxxxxxxx xxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx xxx xx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x x,xx XXXx xxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxxxx x Xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxx xxx Xxxxxxxx xxxxxx xxxxxx xxx xxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxx xxxx xxxx xxx Xxxx xxxxxxx xx xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xxxxxxxxx.

Xxx Xxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxx xxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxx. Xxxxxxxx Xxx xx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxx

• Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx
• Xxx xxxx Xxxxxxxxxxxxxxxx xx xxxx: Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx

f) Fahrten im Rahmen eines befristeten Arbeitsverhältnisses oder während der Probezeit

Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxxx xxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx, xxxx xxxxxxx xxx xxx xxxxx xxxxxxxx Xxxx xxxxxxxxxx xxxx xxx xx xxx Xxxxxxxxxx xxxxxxxxxx xxxx, x.X. xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxx.

Xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxx xxx xx Xxxxxxx xxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx" xxx x Xxx. x Xxxx x XXxXx.

Xxx xxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx.X. xx Xxxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xx xxxxxx Xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxx xxx xxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxxx xxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxx. Xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. "Xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxx xxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx XXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx XXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

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

XXXXXXXxxxxxxxxx xxx XXX xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxx. Xxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx, xxxxxxx xx xxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xXXX xx.x.xxxx, XX X xxxx, XXX xx.x.xxxx, XX X xxxxxx.

g) Fahrtkosten im Zusammenhang mit Insolvenzgeld

Xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx XXX XXXx. Xxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxx x Xx. x XXxXx, xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx. Xxx xxxxx Xxxxx xxx, xx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx XXxXx. Xxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxxx.

Xxx Xxxxxxx xxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxx xxx Xxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

12. Besonderheit bei Fahrgemeinschaften

Xxxxxx Xxx xxxxxxxx xxx xxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxx, xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxx. Xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxx xxxxxx xxx xxx xxxxx xxxxxxxxx. Xxx xxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx.

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13. Besonderheit bei mehreren Tätigkeitsstätten

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14. Besonderheit bei mehreren Wohnungen

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