Fahrten zwischen Wohnung und Arbeitsstätte sind mit der Entfernungspauschale steuerlich absetzbar. 2014 wurde der frühere Begriff der "regelmäßigen Arbeitsstätte" ersetzt durch die "erste Tätigkeitsstätte". Dadurch werden mehr Fahrten von der Entfernungspauschale erfasst und können nicht mehr nach Dienstreisegrundsätzen geltend gemacht werden. Auch wenn die Regelung einfach erscheint, kann es manchmal doch knifflig werden. Hier erfahren Sie die Einzelheiten derzeit geltenden Rechtslage. Zudem stellen wir Ihnen die neue Mobilitätsprämie für Geringverdiener vor, die ab 2021 eingeführt wird.
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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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Unterschied zwischen erster Tätigkeitsstätte und Auswärtstätigkeit

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3. Sonderregelung für behinderte Menschen

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a) Fahrten teilweise mit eigenem Pkw und mit öffentlichen Verkehrsmitteln

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b) Fahrten zeitweise mit eigenem Pkw und mit öffentlichen Verkehrsmitteln

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c) Eintritt der Behinderung während des Jahres

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4. Fahrten zur Arbeit mit öffentlichen Verkehrsmitteln

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a) Besonderheit Flugzeug

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b) Besonderheit Fähre

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c) Besonderheit Taxi

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5. Nutzung verschiedener Verkehrsmittel

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a) Fahrten teilweise mit Pkw und mit öffentlichen Verkehrsmitteln

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b) Fahrten zeitweise mit Pkw und mit öffentlichen Verkehrsmitteln

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6. Fahrten zur Arbeit mit dem Firmenwagen

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Pauschalversteuerung durch den Arbeitgeber

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7. Fahrten zur Arbeit mittels Sammelbeförderung

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AKTUELL: Interessantes Urteil für Bauarbeiter, Gleisbauarbeiter und Co.

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8. Anrechnung von Arbeitgeberleistungen auf die Entfernungspauschale

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a) Fahrtkostenzuschüsse

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b) Benzingutscheine

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c) Jobticket und Zuschüsse für öffentliche Verkehrsmittel

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d) Freifahrtberechtigung bei Mitarbeitern von Verkehrsunternehmen

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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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xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxx xx xxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx, xx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x.

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.

Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxx xxxx Xxxxxx, Xxxxxx, Xxxxxxxxxxxx, XxxxXxxxxxxxxxxxxx, XxxxXxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx. Xxxx xxxx XxxxxxxxXxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxx. Xxx xxxx xxxx xx Xxxxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

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.

XXXXXXXXX: Xxxxxxx Xxx xxxx xx Xxxxxx Xxxxx Xxxxxxxxxxxxxxxx x xxx xxx Xxxxxxxx x xxx xxx x.x. Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxxxx Xxx xx xxxx xxxx Xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xxx XXX xxxxx xxxxxxxx xxx xxxxx xxx Xxxxx xxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxx xx xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx "xxx Xxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx", xxxx xx xxxxx Xxxxx xxx. Xxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

  • Xxx XXX xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx xx xx x Xxx. x Xxxx x XXxX xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxxxx Xxxxxxxxxxxx" xxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxxx xxx Xxxxxxxxx "xxxxxxxxxxx Xxxxxxxxxxxx" xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx, x.X. xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxx xxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxx xxx xxx "Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx" xxxxx xxxx "Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx", xxxx xxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
  • Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xx xxxxxxx xxxx xxxxx xx Xxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xXxXx xxx xxxxxxxxxx xx xxxx xxxxx XxX xxx xx xxx xx xxx xxx Xxxxxxxxxxx "X" xxxx "xX" xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxx. xxx xxx xxxxxxxxxxxxxx XxxXxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

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!

Xxx xxxxx xxx Xxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx. Xxx xxxx xxx xxxx xxxxx Xxxxx xx. xxxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxxx xx xxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxxxx xxxx.

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.
  • Xxxxx xxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx, xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxxx Xxxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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.

Xxx xxxx xxxxxx xxxx xxx Xxxxxx xx Xxxxxxx, xxxx Xxx xxx xxx Xxxx xxxxxx xxx Xxxxxx xxxxxx: Xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xx xxx Xxxxxx xxx Xxxxxxxxx, xxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx.

XXXXXXXXX: Xxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

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.
Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxxx Xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx x Xxx. x Xx. xx Xxxx x XXxXx.
x Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xx x xxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.
x Xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx,xx x xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx 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 Xxx xxx Xxxxxxxxxxxx xx Xxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxx, xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.

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.

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e) Fahrten im weiträumigen Arbeitsgebiet

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

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g) Fahrtkosten im Zusammenhang mit Insolvenzgeld

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12. Besonderheit bei Fahrgemeinschaften

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13. Besonderheit bei mehreren Tätigkeitsstätten

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14. Besonderheit bei mehreren Wohnungen

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15. Einführung einer Mobilitätsprämie für Geringverdiener ab 2021

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