Fahrten zur Arbeit: Entfernungspauschale und Mobilitätsprämie

Fahrten zwischen Wohnung und Arbeitsstätte sind mit der Entfernungspauschale, auch Pendlerpauschale genannt, steuerlich absetzbar. Die Regelungen zur Entfernungspauschale mögen auf den ersten Blick einfach erscheinen, doch manchmal kann es doch knifflig werden. Hier erfahren Sie die Einzelheiten zur derzeit geltenden Rechtslage. Zudem stellen wir Ihnen die neue Mobilitätsprämie für Geringverdiener vor, die im Jahre 2021 eingeführt worden ist.

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1. Die Details der Entfernungspauschale

a) Grundsätze

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b) Das Verkehrsmittel spielt keine Rolle

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c) Welche Entfernung ist maßgebend?

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d) Nur volle Kilometer absetzbar

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e) Nur eine Fahrt pro Arbeitstag absetzbar

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f) Wie viele Tage berücksichtigt werden

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g) Begrenzung auf einen Jahreshöchstbetrag von 4.500 EUR

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h) Hin- und Rückfahrt an verschiedenen Tagen

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i) Wann die Entfernungspauschale halbiert wird

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

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k) Verlegung des Wohnsitzes

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2. Was ist die erste Tätigkeitsstätte?

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a) Was, bitte schön, ist denn eine erste Tätigkeitsstätte?

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b) Wie erfolgt die dauerhafte Zuordnung?

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c) Unterschied zwischen erster Tätigkeitsstätte und Auswärtstätigkeit

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3. Sonderregelung für behinderte Menschen

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4. Fahrten zur Arbeit mit öffentlichen Verkehrsmitteln

a) Grundsätze

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

b) Besonderheit Flugzeug

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c) Besonderheit Fähre

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d) Besonderheit Taxi

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5. Nutzung verschiedener Verkehrsmittel

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a) Park and Ride

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Xxxxxxxx x:
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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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Xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx, xx xxxxxxx Xxxxx xxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxx Xxxxxx xxx Xxxxxx xxx Xxxx xxxxxx xxxxx xxx.
Xx xxxx xxxxx Xxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx.
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Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx xxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xx XxxxxxxXxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx

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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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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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.

Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxx xx xxx "Xxxxxx X" xxxxxxx. Xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xx. x xxx x XXxXx.

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.

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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. Xxxxxxxxxxxxx xxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx 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.

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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: Xx xxx x.x.xxxx xxxx xx Xxxxxx xxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xxxxxx, xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxx xxxx. Xxxxx xxxx xxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x. Xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxx xxx Xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xx x Xxx. x Xx. xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xxxx x XXxXx. Xxxxx xxxxx xxxx xxxx xxx xx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx xx XXxXx.

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.

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d) Freifahrtberechtigung bei Mitarbeitern von Verkehrsunternehmen

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e) Freifahrtberechtigung für uniformierte Polizeibeamte und Soldaten

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:

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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

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a) Unfallkosten

Xx Xxxxxx xxx xxxxxxxx, xxxxxxxxxx"xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxxx xxx Xxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx"xxxxxxxxx x Xxx. x Xxxx x XXxXx. Xxxxxxxxxx xxxx xxxx "xxxxxxxxxxxxx" Xxxxxx, xxx Xxxxxxxxxxxx xxxx Xxxxxx, Xxxxxx, Xxxxxxxxxxxx, XxxxXxxxxxxxxxxxxx, XxxxXxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx, Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, XxxxxxxxXxxxxxxxxxxxx, Xxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxxx "xxxxxxxxxxxxxxxxxx" Xxxxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx "xxxxxxxxxx Xxxxxxxxxxxx" xxxxxxxxxx xxxx. Xxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxx, 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.

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx XXXxXxxxxxx xx xxxxx xxxxx Xxxxxx xxxxxxxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x XXxX xxxxxxxxxxxx xxxx. Xxxxx xxx xxx x.x. xxxxxxxx XXXxXxxxxx xxxxxxxxx! Xxxxxxx xxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx.

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Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx,

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xxxx xxxx xxx Xxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx,
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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!

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. xxxxxxxxXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx. Xxx xxxx xxx xxxx xxxxx Xxxxx xx. xxxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx xxxxx Xxxxx xxx.

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 XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx. 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 XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx 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.

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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.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

f) Sonstige Aufwendungen

Xxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx

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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.
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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

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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

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d) Fahrten bei Ausbildung oder Fortbildung

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e) Fahrten im weiträumigen Arbeitsgebiet

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

Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx 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.

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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.

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12. Besonderheit bei Fahrgemeinschaften

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13. Besonderheit bei mehreren Dienstverhältnissen

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Xxxxxxxx x:
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14. Besonderheit bei mehreren Wohnungen

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15. Einführung einer Mobilitätsprämie für Geringverdiener seit 2021

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Xxxxxxxx:
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Xxxxxxxxxx x:
Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx x XXX. Xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx x.xxx XXX.
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Xxxxxxxxxx x:
Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx x XXX. Xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx x.xxx XXX.
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xxx....

16. Pauschalbesteuerung von Arbeitgeberleistungen

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

Xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx, xxxx xx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx.
Xxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxx Xxx, xxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxx.

a) Pauschalierung mit oder ohne Anrechnung auf Entfernungspauschale

Xxx Xxxxxxxxx xxx xxxxxx xxxxx xxxx xxxxxxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxx:

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xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx.

b) Pauschalierung mit 15 Prozent oder mit 25 Prozent

Xxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx xxxxx xxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx. Xx xxx Xxxxxx xxxx xx xxxxxxx xx

xxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxx xxxx xxxxx "xx xxx" xxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxx
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Xxx xxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx x xxx xxxxxxxx x xx xxxxxxx. Xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xx Xxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxx xx xxx xx "Xxxxxxxxxxx", xxxx xx xxx Xxxxxxx xxx Xxxxxxx.

Xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xx xxx Xxxxxx xxxxxxxx Xxxxxx:

Xx xxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxx xx xxxxxx.
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Xxx Xxxxxxxxxxxxxx xxxx xx Xx. xx XXxX xxx xxxx xx Xxxxxxxxx xxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xx xxxxxx.

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c) Fahrten zur Arbeit: Beispiele zu den Pauschalierungen

Xxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxx Xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxx xxxx xxxx xxx Xxxxxx xxxxxxxxxxx, xx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxx xxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx xxx Xxx xxxxxxx. Xxx xxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx.

Die Grundsätze des Abzugs von Fahrtkosten

Xxxx xxxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx:

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Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxx xxx Xxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xx Xxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxx, xxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxx xx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxx Xxxxxxx xxx xxxxxxx x xxxx xxxxxxxxxxxxx x Xxx xxxx xxx Xxxxxx xxx x.xxx XXX xxxxx.

Die Grundsätze der Pauschalierung

Xxx xxxxx Xxxxxxxxxxx xxxx Xxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxx xxx:

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Xxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx XxxxxXxxxxxx xxx xxx Xxxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxx xx Xxxxxxxx, xxxx xxxxx xxx xxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx. xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX, xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xx xx Xxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.
Xxx Xxxxxxxxx xxx xxxxxxxxxxx xxxXxxxxxxxXxxxxxxx xxxx xxxx xxXxxxxXxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxxxx Xxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx xxx x Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx xxxx xx.X. xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxx, xxxxxxx Xxxxxxxxx. Xx xxxx xxx xxxxx xxXxxxxXxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xx x Xxxxxxxxxxxx xxxx xxx xx Xxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxxx x:
Xxxx Xxxx xxxxxx xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxx xxx xx Xx xxx xxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx XXX xxx Xxxxx.

Xxxxxxxxxx xx Xxxxxxxxxxx xxx xxx xxxxxxx Xxx xxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx xx xxxxx xxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx,xx XXX xxxxxxxx xxx xx x x,xx XXX x xx Xxxx xxxxxxxxxx xx xx x x,xx XXX x xx Xxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxx xx Xxxxx xxx xxx,xx XXX xxx xx Xxxxxxx xxxxxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x Xxxxxx. x XXxXx. Xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx x,xx XXX xxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxx Xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxx. Xxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxxxx, xxxx xxxxx xxxx xx xxx xxxxxxxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxx, xxxx xx xxx,xx XXX, xxxxxxx.

Xxxxxxxx x:
Xxxx Xxxxxxxxx xxxx xx x Xxxxx xxx Xxxxx xx Xxxxxxxxxx xxx xxxxx Xxx xxx Xxxxx xx Xxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxx xxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xxx xx xx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxx Xxxxxxxxx xxx xxxxxx xxxxxxxx Xxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx XXX xxx Xxxxx.

Xxx Xxxxxxxxxxx xxxx xxx xxxxx Xxx xxx Xxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xx xxx xxx xx Xxxxx xx x Xxxx xXxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx xxxxx xx,xx XXX xxx xx x x,xx XXX x x Xxxx xxxxxxxxxx xx xx x x,xx XXX x x Xxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxx xx Xxxxx xxx xx,xx XXX xxx xx Xxxxxxx xxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx,xx XXX xxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxx Xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxx. Xxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxxxx, xxxx xxxxx xxxx xx xxx xxxxxxxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxx, xxxx xx xx,xx XXX, xxxxxxx.

Xxxxxxxx x:
Xxx Xxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxx, Xxxxx Xxxxxxxxxx, xxx Xxxxxxxxx xx Xxxx xxx xx XXX xxx Xxxxx, xxxxxxxxxx xxxxx "xx xxx" xx xxxxxx Xxxxxx, xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xx XXX.

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxxxxx , xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx xx Xxxxxxx xxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxx xx xxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxx xx XXX xxxxxxxxx xxxxxxxxx.

Xxxxxxxx x:
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Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xx x Xx. xx XXxX xxxxxxxxxx, xx xx xxxx xx xxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxx xxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx.

Xxxxxxxx x:
Xxxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxx xxx xxxxxx x.xxx XXX. Xxx xxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxx x.xxx XXX. Xxxxxxxxxxxx xxxxxxxxxx Xxxx Xxxxxxxxxx xxxxx.Xxxx xx x Xx. xx XXxX xxxx x.xxx XXX xxxxxxxxxx. Xxx xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

Xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxx xxx x.xxx XXX xxx xxxxxxxxxxxxxxxx xx xxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxx, xx xx xxxx xxxxxxxx xxxxx xx xxxxx Xxxxxxxxx xxxx xxx Xxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx x.xxx XXX xxx xx Xxxxxxx, xxx xxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx.

d) Nutzung eines Dienstwagens

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 Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxx xxx x,xx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xxxx x XXxXx. Xxxxxxxx: Xxxx xxx Xxxxxxxxxxx xx xxxxxxx xxx xx Xxxxx xx Xxxxx xxxxxxx xxxx, xxxxxxxx x xxxxx xxxxxxxxx x,xx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxx xxx xxxxxxxxx Xxxxxxx xxx x,xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxxx xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx.

Xxxxxxxx:
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e) Dienstwagen: Pauschalbesteuerung kann in Coronazeit zur Nachzahlung führen

Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx XxxxXxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxxx x,xx Xxxxxxx xxx XxxxXxxxxxxxxxxxx xxx XxxxxxxxxxxxXx xxx Xxxxx, xxxx xxx Xxxxx xxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx.

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