1. Allgemeines
Xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx Xxxxxxxxxxx, xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xXxxXX xxx xx.x.xxxx, XXXx xxxx X X. xxxxx.
Xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xx xx XXX xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx Xxxxxxxxxxx xxx xx.x.xxxx xxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxx:
- Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxx,
- Xxxxxxxxxxxxxxxx xxxx xx x xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xXXXXx,
- Xxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xx x XXXX,
- Xxxxxx xxxx xxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxx x, xx XXXX.
2. Steuerrechtliche Behandlung der Entschädigungszahlungen
Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx "xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx" xxxxxxx xx xx Xxx. x Xx. x XXxX xxx Xxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. xxxxx xxxxx Xxxxx x.
Xxxxxxxxxx xxxx:
- xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx x Xx. xx Xxxx x XXxXx xxxxx xxxxx Xxxxx x.
- xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx x Xx. xx XXxXx xxxxx xxxxx Xxxxx x.
3. Leistungsentschädigungen
Xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx.
Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx xxxx xxxxx Xxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxx xx xxxxxxxxx xxx, xxxxxxxxxx xxxx.
4. Aufwandsentschädigungen
Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxx, xxxxxx xxxxx xxxxx Xxxxx x xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx x Xx. xx Xxxx x XXxXx. Xxxx xxxx xxxx
- Xxxxxxxxxxxxxxxx xxxx xx x xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xXXXXx,
- Xxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xx x XXXX,
- Xxxxxx xxxx xxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxx x, xx XXXX.
Xxxx xx x Xx. xx Xxxx x XXxX xxxx Xxxxxxx xxxxxxxxxx, xxx
- xxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxx,
- xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxx xxxxxxxxxxxx xxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxxxxxxx.
Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxx xxx XxxXX xxx xxx XXX xxxxxxxxxxx Xxxxxxxx x xxxxxxxxxxxx Xxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxxx xxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxx xxx Xxxxx xxxxxxx xxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.
Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxx xxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xx xxx xxxx xxx Xxxxxx xxxx Xxxxxxxx xxxxxxx xxxxxx.
5. Steuerfreie Reisekostenvergütungen nach § 3 Nr. 13 EStG
Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxx.
Xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxx xx xx x Xx. xx XXxX Xxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxx xxxx xxxx xxxx x, x XXXX.
6. Wirkung der steuerfreien Aufwandsentschädigungen
Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx x xxx xx xxxx xxx Xxxxxxxxxxxx, xxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxx.
XXXXXXXXX: Xx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xx xxxxxx. Xx xxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.