Auslandsreisen zur Fortbildung

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1. Auslandsreisen mit einem unmittelbarem beruflichen Anlass

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2. Auslandsreisen ohne unmittelbaren beruflichen Anlass

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3. Auslandsreisen mit privater Mitveranlassung (kombinierte Reisen)

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Auslandsreisen mit objektiver Aufteilungsmöglichkeit

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Auslandsreisen ohne objektive Aufteilungsmöglichkeit

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4. Auslandsreisen mit Sprachlehrgängen

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Xxxxxx xxx Xxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxx xxxx xx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx, xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxxx xxxxxxxxxxx xxx xxx Xxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxx. Xxxx xxxx Xxxxx xx xxxxxxxxxxx Xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxx Xxx xxxxxx xxxx Xxxxxxx xxxxxxxxx. Xx xxxxx xxx Xxxx xx Xxxxxx xx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx "xxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx, xxx xxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx" xXX Xxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

XXXXXXXXX: Xxxxx xxxxx Xxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx: Xxx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

• Xxxx XxxxxxxXxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxx XxxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxx xx xxx Xxxxx Xxxxxxxx xxxx. Xxx Xxxxxxxxx x xxx xxxx xxx Xxxxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xXX Xxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xx xxxxx XxxxxxxxxXxxxxxxxxx xx Xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxx.

5. Auslandsreisen als Pflichtveranstaltung einer Fortbildungsmaßnahme

Xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxx. xx. xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxxx.

Xx Xxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx Xxxxxxxxxx. Xx Xxxxxx xxxxxx Xxxxxxxx xxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxx xxxx Xxxx xxx Xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx Xxxxx. Xxxx xxxxxx Xxxx xxxx xxx XXX xxxxxx Xxxxxxxxxxxxxx:
Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx "xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx xx, xxxxxxx Xxxxxxxx xxx Xxxxx xxxxx xxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx. Xx xxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xxxx "xxxxxxxxxxxx" xxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx "xxxxxxxxxx" xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx XX Xxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Xxxxxxx Xxxxxx, xx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx:

• Xxxx Xxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx Xxxxxxxxxx. Xx Xxxxxx xxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxxx.
• Xxxx Xxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx, xx Xxxxxx xxxxx xxx xxx XX xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx "Xxxxxxxxxxxx" xx xxxxx XxxxxxxxxxxxxXxxxxxxxxx xx Xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx.
• xXxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx. Xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx, xx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxxx.
• Xxx Xxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xx xxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.
• Xxx Xxxxx xxxxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxx xxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxx xxx Xxxxx xxxxxx xxxxxxxxx xXX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxx Xxxxxxxxxx XX xxx x.xx.xxxx, XXX xxxx X. xxxx.
• Xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx Xxxx xxx Xxxxxx xxxx. Xx xxxxx Xxxxxx Xxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxx, xxxxxx xxx Xxxxxx xxxxxxxxx xXX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx.
• Xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx X xxxxx xx Xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx XX xx xxxxx Xxxxxxxxxxxxx Xxxxxx xxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.
• Xxx Xxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxx Xxxxxx xxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxx Xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxxx, xxx xx Xxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx.
• Xxx Xxxxxxx xxxxx xx xxxxx xxx. Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

6. Auslandsreisen auf Kosten des Arbeitgebers (Incentive-Reisen)

Xxxxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxx Xxxx xxxxx xx Xxxxxxx xxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxxx xXxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxxx XXXxXxxxxx xxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx.

Xxx xxxxxxxxx Xxxx: Xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx.

Xxxx xxxxxxxxxx Xxxxxxxxxx xxx xx xxx xxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxx:

• Xxxxxxxx xxx xxx Xxxxx xx xxx xxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxx xxxx Xxxxxxxxxxx xxx, xxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.
• Xxxx xxx Xxxxx xxx xxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. xxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx.

Xxx xxxx xxx xxxxxxx. Xxxxx xxxx xx xxxxx xxxxxxx xxx xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxx.

Das sind die neuen Regeln:

xxx Xxxx xxx Xxxxx xxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xXxxxxxxxxxxx

Xxxxx xxx Xxxxx x xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx x xx xxx xxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, x. X. xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx., xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxx. Xxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxx xxxx xxxx, xxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

xxx Xxxx xxx Xxxxx xxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxx XxxxxxxxxxXxxxxx

Xxxxx xxx Xxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xx xxxx xx xxxx xxxxx XxxxxxxxxxXxxxx xXxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx xxxxxxxxx Xxxxxxx, xxx xx xxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxx xxxxx, xx xxxxxx Xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx.xxxxxx

xxx Xxxx xxx Xxxxx xxxxxxxx xxxxxxxxxx xxx xXxxxxxx xxx Xxxxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxx xxxxxxx xxxx, xxxx xxxx Xxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxx xxxx xxxxx XXXxXxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxx. Xxx xxx Xxxxxxx xxxxx xxxx xxxxxx, xxx xx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx:

• Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx x. xx.
• Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx.
• Xxxxxx, xxx xxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx XXx. Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxx xxx.
• Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xx Xxxxx xxx x xxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xx XXX xxx Xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xx XXX xxxxxx. Xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx xx x xxxxxxx xxxxx xx,xx XXX xxx x xxx xx XXXx xxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxx xx,xx XXX xxx XXX .x. xx,xx XXXx xxx xxx Xxxxxxxxxxx xx xxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxx Xxxxxxxxxx xxxxxx xx xxxxx Xxxxx, xx xxxxxxxxxxx xxxxxxxxxxxx Xxxx xx Xxxxxxxxxxx xxxx xx XXxXxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xx XXxXxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx XXxXxxxx xxxxxxxxxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xxxxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX xx xxxxx xxxxxxxx Xxxxxx xxxxx xxxx xxxxxxx: Xxxxx Xxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxx xx. X. Xxxxxxxxx, Xxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxx Xxxxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxxxx Xxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxxx Xxxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XXXxXX xxxx X. xxxx.

Kein steuerpflichtiger Arbeitslohn

Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx, xxxx Xxx xx Xxxxxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, Xxxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxx Xxxxxx xxxxx Xxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxx.

Xxx Xxxxxxx xxxxx Xxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx Xxx xxx xxxxx XxxxxxxxxxXxxxx xxxx Xxxxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxx. XxxxxxxxxXxxxxxxxxxXxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxx xxxxxxxxxxx, xxx Xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx xxx Xxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxx Xxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxx xxxxxxxx, xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx x.xx.xxxx, XXXxXX xxxx X. xxxx.

XXXXXXX: Xxxx Xxxxxxxxxx xxx XXX xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx, xxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx "xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx" xxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, xx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx.

Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xX xx.x Xxx. x XXxX xxxxx:

x Xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx xxxxxxxxxxx.

x Xxxx xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxx xxxx xxxxxxx xxxx, "xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx".

7. Auslandsreisen im Rahmen einer Delegation bei Staatsbesuchen

Xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxx, xxxx xx xxxxx Xxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxx xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx, xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxx xxxxx.

Xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx "xxxxxxxxx xxxxx xx xxxxxxx Xxxxxx". Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xxxxxx xxxxxxx xxx xxxx xxxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx.

"Xxx Xxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxx xxxx xxxxx xxx xXxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxx xxxx. Xxx xxxxxxx Xxxxxx xxx xxxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xx xxxx xxx xxx xxxxx xxxxxxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xx xxx Xxxxx xxxxxx, xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xx xxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxx. Xxxxx xxxxx, xxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx, xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx Xxxxxx xxxxxxx xxxxxx xxxx. Xxxxxxxxx xxxxxxx xxxx xx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxx Xxxxx xxxxx xxxxxxxx xxxxxxxx xxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx.

XXXXXXXXX: Xxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx, xxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx XXXxXxxxxx xxx xx.x.xxxx, XxX xxxx, XXxXx. xxxx XX X. xxxx.

8. Auslandsreisen: Teilnahme am Weltwirtschaftsforum in Davos

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

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xx Xxxxx xxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxx Xxxx xxx xx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx. xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx.

XXXXXXXXX: Xxxx xxxx xxx xxxxx xxxxxx xxxxx xxxx Xxxxx xxxxx xxx xxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxxx xxx Xxxxxxx xxx XXXxXxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxx Xxx xxxx xxxxx Xxxxxxx!

9. Kriterien zur steuerlichen Beurteilung von Auslandsreisen

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxx xx. X. Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxx, xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxx xxxxxxxxx, xxx xxxxxxxxxxx Xxxx xxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxx xxx xxxx, xx xxx Xxxxxxxxx xxxxxxxxxx xxx xxxx xx Xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxx, xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx x xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx. Xxxxxxx xxx xxxx xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx, xxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxx xx.

Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx, xxx xxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx XxxxXx xxxx:

(1) Allgemeines

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx xxxxxxx xxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxx xxx xxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxx xxxx xxxxxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxx xx xxx Xxxx xxxxxxxx xxxxxx, Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxx xx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xx xxxxxxx, xxxx xxx xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxx.

Xxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxx xxx xxxxxxxxxx Xxxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx xxx xx Xxxxxxxx, xxxxxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxx.

(2) Einzelkriterien

Xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxx xxxx xxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxx XXX xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx xxxxxx xxxxxx xxx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx. Xxxx xxxxxx xxx xxx. xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxx xx xxxxxxxx.

Reiseprogramm

Xxx Xxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx.

Xx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx XXX xxxxxxx Xxxxxxxxxxxxx xx xxxxxxx. Xx xxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx Xxxxxx xxxx xx xxx Xxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxxxxx xxxx xxx xx xxxx xxxx xxxxxxx xxxxxxx Xxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxx.

Xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxx xxx xxxx xxxx xxxxxxxx xxxxx xxxxxxxx, xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxx.

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• Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxx xxxx Xxxxxx, xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxx xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxx xxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxx.
• Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxx xXxxxxxxxxXxxxx, xxx xxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxx.

Xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx.

Xxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx XXXxXxxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxx xxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx, Xxxxxx xxx Xxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxx xx xxxx xxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxx xxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx, XX xxxx X. xxx.

Homogener Teilnehmerkreis

Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxxx xxx Xxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx.

Straffe Organisation und Teilnahmepflicht am Programm

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxx xxxx, x. x. xxx Xxxxxxxxxxxxxxxxxx xxxx, xxx Xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxx Xxxx xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx.

• Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxx Xxxx "xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx" xxxxxxxxx xx xxxx Xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx, XXXxXX xxxx X. xxxx.
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xXxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xXxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxx.

Xxx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. xxxx. Xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxx xxxx xxxxxxxx xxxx, xx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxx, xxx x. X. Xxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxx xx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

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Xx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxx, xx xxxxxx xxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxx.

Organisator der Reise

Xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx, xxxx xxxxx xxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx, xx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XXX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxx XXXxXxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. xxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.

Reiseziel bzw. Reiseroute

Xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxx xxxxxxxxxxxx xxxxxxxx Xxxxx xxx Xxxxxxxxx, xx xxx xxxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx, xxxxxxx xxxx xxxx xxxx xxxxxxx xXxxxXxxxxxxxxxxx.

xXxxxxx xxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx XXX xx xxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx XxxxxXxxxxXxxxxxxxxxx xx xxxxxx Xxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxx.

Xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx Xxx, xxx xxxxx xxxxxxxx Xxxx xxxxx xxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxxxx xx xxx xxxxxxx Xxxxxxxxxxxx.

Beförderungsmittel

Xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxxxx xxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxx XXX xxxxxxxxx xxx Xxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx. Xxxxxx xxxx xxx xxxxx Xxxxx xxxxx Xxxxx xxx Xxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxx. Xxxx xxx xxxxxxxxxxxxxx xxx Xxxx, xxxx xxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx.

• Xx xxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx, xxxx xxxxxx xxx x,x Xxxx xxxxxx xxx xxx Xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xx Xxxx xxxxxxxxxxx. Xxxxx xxx XX xxx Xxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx, xx xxxx xx xxxxx xxx xxx Xxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx, xxx xxxxxxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. xxxx.
• Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxxx XxxxxxxxxxxxxxXxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxx.

Gestaltung der Wochenenden/Feiertage

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxx. Xxxx xxxxx Xxxx xxx xxxxx Xxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxx.

Xxxxxxxxxxxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxx. Xxx xxxxxx Xxxxx, xxx xxx Xxxxxxxx xxxx Xxx xxx Xxxxxxx xxxxxxx, xxxxx xxx xxxxx Xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxx.

Gesamtbeurteilung der Reise

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xx xxxxxxx xxx, xx xxx xx xxxxxxx Xxxxxx xxxxxxx Xxxxxxx xxx. xxx Xxxxx xxxxxxxxxxxxxxx xxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xx xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xx xxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxx xxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx.

Anwendung der neuen Rechtslage (BFH-Urteil vom 21.9.2009, GrS 1/06)

Xxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxx xx xxxx xxxx xxxxx Xxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxx xxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XxX xxxx, XXxXx. xxxx XX X. xxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxx xx Xxxxxxxx, xxxxx xxx Xxx xxx Xxxxxxxxxx xxx xxxxxxx xx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

• XxxxxxxXxxxx xxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxx Xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx
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• XxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X....x.

Xxxxxxxxxxxx, xxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxxx xxx xxxxxxxx xx xxxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxxxxxxx xxx xxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx Xxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxx Xxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx. X. xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxx xxxx, xxx xxxxx xxxxxxxxxx xxxxxx, xxxx xx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx.

Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx x. X. xxxx: Xxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, xxx. xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx.

(3) Besonderheiten

Verbindung der beruflichen/betrieblichen Reise mit einem Privataufenthalt

Xxxxxx, xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xx xxx xxxx, xxx Xxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx.

Ansatz von Werbungskosten/Betriebsausgaben (Pauschbeträgen)

Xxxx xxxx xxx xxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xX xx Xxx. x XXxXx. Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xx Xxxxxxx xx Xxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxxxx x xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx x xxxxx xxxxxxxxxx xX xx XXxXx.xxxxxx

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Kostenersatz / Zuwendung einer Reise durch den Arbeitgeber

Xx xxxxxxx Xxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx. Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx, xx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xx. x XXxX

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