Steuerbegünstigte Leistungen: Wohltaten vom Arbeitgeber mit Steuervorteil

"Nicht nur Bares ist Wahres..." Von einer Gehaltserhöhung bleibt nach Abzug von Steuern und Sozialabgaben häufig nicht mal die Hälfte übrig. Da sollte man nach Wegen zu suchen, die dem Mitarbeiter einen größeren Nettonutzen bringen und den Arbeitgeber auch nicht mehr kosten: "Extras statt Gehalt". Ist der Arbeitgeber großzügig, lässt sich in vielen Fällen auch das Finanzamt nicht lumpen. Hier finden Sie eine Vielzahl von interessanten Anregungen für die nächste Gehaltsverhandlung.

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1. Fahrtkostenzuschuss

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2. Jobticket

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Arbeitgeberzuschüsse zum Deutschlandticket steuerfrei

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3. Warengutschein, Benzingutschein

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Welche Gutscheine und Gutscheinkarten sind dennoch begünstigt?

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Nachträgliche Kostenerstattungen nicht mehr begünstigt

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Rechtsprechung des Bundessozialgerichts beachten

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4. Sammelbeförderung

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5. Kostenloser Parkplatz

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Xxxxxxxxxxx: Xxxx xxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxx xxxxxx xxxxxxxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xx Xxxxxxxxxxx.

6. Computer u.Ä. vom Arbeitgeber

Xxx Xxxxxxxxxxx xxxx Xxxxx xxxxx Xxxxxxxx xxxxxxxx xxxx xx xxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxx. Xxxxx xxxxxxxx xxxx xx xxxxx xxx xx "Xxxxxxxxxxxxxxxx", xxxxxxx xxxxxxxxx xx "Xxxxxxxxxxxxxxxxxxxxxxxxx", xxxx xxxx xx Xxxxxxxxxxx, Xxxxxxx xxx.,

Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXXXXX: Xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxx, xxx xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxxx. Xx Xxxxxxxxxxx xxxx xx xxx xxxxxx. Xxxxxxxxx xxx xxxx xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX xxxx X. xxxx. Xxx xxxxx Xxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx xx Xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx.

Xx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx. Xxxxxx xxxx xxxxxxxxxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxxx", xxx Xxxxxx, Xxxxxxxx, Xxxxxxxxx, XxxxxxxXX xxXxxx, Xxxxxxxxxx xxXxxxxx, Xxxxx xxx. Xxxx xxx Xxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxx. Xxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xX xx.x Xxx. x XXxXx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxx xxxx Xxxxxxxxxxxxxxxxx x Xxxxxx xxxxx Xxxxxxxx x xxxxx xxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx Xxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxx, xxxxxxx Xxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx xxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxx x.X. xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xx X xx.x Xxx. x Xxxx xx XXxX xxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

7. Privatnutzung von Computer, Internet und Telefon des Arbeitgebers

Xxx Xxxxxxxxxxx xxxx Xxxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx XX, Xxxxxx, Xxxxxxxx, Xxxxxxxxx, XxxxxxxXX xxXxxx, Xxx, Xxxxxxx, Xxxxx, Xxxxxxxxxxx, Xxxxxxxxxx xxXxxxxx, Xxxxxxxx x xxxxxxx. Xxxxxxxxxxxxxxxxx, Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx. Xxxx xxxx xx Xxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx x xxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx.

Xxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxx xx Xxxxx xxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxx, xxxx xx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx x Xx. xx XXxXx.

Xxx Xxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxx, xxx Xxx xxxxx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxx, xxx xxxx xxx

Xxxxxxxxxxxxx xx Xxxxxxxxxxxx,
Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxx xxxxxxx xxxx xxx xxxxxxx Xxxxxxx xx Xxxxx xxx Xxxxxxxxxx xxxxxxx.

Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxx, Xxxxxxx, Xxxxxxx. Xxxxxx xxxxxxx Xxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx xx. X. XXXxXxxxxx xxx XXxXxxxxx, XxxxXxxx, xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxx, xxx XxxxxxxXxxxxxxxxxx, xXxxxXxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxx, Xxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxx. Xxxx Xxxxxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxx XXxXxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxx.

Xxxx xxx Xxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxx xx, xxxx xxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxx Xxxxxx xxxxxxxxx xxxxxxxxxxx xxx Xxx xxxxxx xxx Xxxxxx xxxxxxxxxx. Xx xxxxxx xxxxxxxxxxxxxxxxx Xxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx. Xx xxxxxx Xxxxxxxx xxxx xxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx xx xxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxx xx x Xx. xx XXxX xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxx Xxxx xxxxxxxxxx. Xxx xxxx xxxx xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxx. Xxxxxx Xxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxx Xxxx:xxxxxxXxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxx. Xxxxxx xxxxxxxx xx xx xxxxxx Xxxxxxxxxxx xxxx x XXX. Xxx Xxxxxxxxxxx xxxxxx xxx Xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx, xxx xxxx xxxxxx xxx xxxxxxxx Xxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxxx xxx xx XXxX X x.xx xxx:xxxxxx"Xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxx xxxxx xx Xxxxxxxx, xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx xx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx."xxxxxxXXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx x xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxx, xxx xxxx xxxxxx xxx xxxx Xxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

8. Zuschüsse zu Internetkosten

Xxx Xxxxxxxxxxx xxxx Xxxxx xxxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxx xxxx xxxxxx xxxx xxx xxxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, x. X. XXXXxXxxxxxxxx, Xxxxx, Xxxxxxxxxxxxxxxx xX xx.x Xxx. x XXxXx.

XXXXXXXXX: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxxxxx xxxxx xxxxxx xxx xx XXX xx Xxxxx xxx. Xxx xxxxxxx xxxxxxxxx xxxxxxxxx, xxxx Xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxx xxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxx xxxxxxxxx. Xxxxxxx Xxxxxxx: Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xx xx XXX xx Xxxxx xxxxxxxx Xxx xxxxx xxx Xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xX xx.x Xxx. x XXxXx. Xxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxxx xx xxxxxxx. Xxxxx xxxxx xxxxxxxxx Xxxx x xx X x.xx Xxx. x XXxX xxxxxx: xxxXxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xx Xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx.xxx

Xxx Xxxxxxxxxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxx xx XXX xx Xxxxx xxxxxxxxx: Xxxx xxxx xxxxxxx Xxx Xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxx xxxxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xx xxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, x. X. xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xX xx.x Xxx. x Xxxx x XXxXx.xxxxxx

XXXXXXX: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx Xxxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxx xxxx Xxxxxxxxxxxxxxxxx x Xxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx x xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

9. Bildschirm-Arbeitsbrille

Xxx xxxxxxxxxxx Xxxxx xxx xxxx "xxxxxxx" Xxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxx xxx Xxxxxx xx Xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxx xxxxxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx. Xx xxxxx Xxxxxx xxxxxx Xxxxxxxx xxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xx.xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxx, xxxx xxxx xxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxx xxx.

Xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxx XxxxxxxxxxxXxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xX xx.x Xxx. x Xx. x XXxXx XXXxXxxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxx Xxxxxx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx xxx xxxx xxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxx: Xxx xxx Xxxxxxxxx xxx xxxx "xxxxxxxxxxx Xxxxxx" xxxxxxx xx x Xxx. x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxx Xxxxxxx. Xxxx xxx xxx Xxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxx, xxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxx, XXX XxX xxxxxxxxxxxxx.

Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx XxxxxxxxxXxxxxxxxxxxxx xxx xxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxx, Xxxxxxxxxx.

10. Essensmarken und Restaurantschecks

Xxxxx Xxx xxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxx xxxxxxx, xxxxxxx xxxx xxxxx Xxx xxxxxx xxxxxxxxxxxx xxxxxxx, xxxxxx Xxx xxxxxx: Xxxxxxxx xxx xxx "xxxxxxxxx Xxxx" xxx Xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx. Xx xxx xxx Xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx xx xxxxxx, xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx.

Xxxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx Xxx xxxx Xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxxxxx Xxx xxxxx xxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xX x.x Xxx. x Xx. x XXxXx:

Xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx x,xx XXX xxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx.xxxxxx

Xx Xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx x,xx XXX, xx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxx xxx xx x,xx XXX xxxxx xxxxxx. Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx x,xx XXX.xxxxxx

Xx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx x,xx XXX, xx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxx xxx xx x,xx XXX xxxxx xxxx. Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx x,xx XXX.

Xxxxxxxx xxxxxx:

Xxxx xxx Xxxxxxxxxxxx

x,xx

xx,xx

Xxxxxxxxxx Xxxxxxx, xxxxxxxxxxxxxxx

Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx

x,xx

xx,xx

x,xx

XXXXXXXXX: XxxxxxxxxxxxxxXxx xxxx xxxxxxx Xxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xx. Xxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xx,xx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xx,xx XXX x xx Xxxxx. Xxx xxxx xxxxxxxx xxx XXX xx Xxxx!

Das sind die Bedingungen

Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xX x.x Xxx. x Xx. x XXxXx:

XxxxxxxxxXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xx x,xx XXX xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxx: x,xx XXX x x,xx XXX x x,xx XXXx.
Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xXxxxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxx XxxxxxXxxxxx xxxxxxx. Xxxx Xxxx, xx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx Xxxxxx xxxx xxxxx xxx, xxxx xxx XxxxxxXxxxxx xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxx Xxxxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.
Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx.
Xxx Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxx xxxx xxx x,xx XXX xxx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx.
Xxx Xxxxxxxxxxxx xxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxx xxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

XXXXXXXXX: Xxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx.

XXXXXXX: Xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xxx Xxxxx xxxxx xxx Xxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx x,xx XXX xxxxxx, xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx,xx XXXx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxxxx xxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxx xx XXX xxx Xxxxx xxxxxx, xxxxxxxxx xxx xx xx xxxxxx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxx.xxxxxxx Xxxxxxxxxxxx XXxXx.

Xxxx xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxxxxx:

Xxxxxxxxxx xxxx Xxxx XxxxxxxXxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx
Xxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx Xxxxxxxxxx xx xxxxx Xxxx Xxxxxx xxxxxxxxxx xxxx xxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxxx xxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.
Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxx
Xxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx.
Xxxxxx xxx Xxxxxx
Xx Xxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxx xXxxxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxx xxxxxxx Xxxxxxxxxx xxxx xxxxxx Xxxx xxx Xxxxxx, xxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xx xxxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxx.

Wie Zuzahlungen des Arbeitnehmers berücksichtigt werden

Xxxxxxx xxxxx xx xxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:

Xxxxxxx Xxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx: x,xx XXXx xxxxxxxxxx.
Xxxxxxx Xxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxx.

Xxxxxxxx:

Xxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxx

Xxxx xxx Xxxxxxxxxxxx xxxxxx

Xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx

Xxxxxxxxx xxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx

xxxxxx

x,xx XXX

.x. x,xx XXX

x,xx XXX

.x. x,xx XXX

xxxxxx

Xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx

Xxxxxxxxx xxxx Xxxxxxxx xx xxx Xxxxxxxxxxx

x x,xx XXX

xxxxxx

x x,xx XXX

Statt Menüscheck auch Zuschuss erlaubt

Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xx xxxxxxxx Xxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx XxxxxxxXxxxxxxxxxx xXxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xx xxxxxx xxx xx xxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxx, x.X. xxxxx Xxxx, xxxxxxxxxx Xxxxxxxxxx.

Xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxx, xxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxx xxx x,xx XXX xxx xxxx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.

11. Verbilligte Kantinenmahlzeiten

Xxx xxx Xxxxxxxxxxx xxxx Xxxxxxx, xx xxx Xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxx xxxxxxxxxx xxxx xx xxx Xxxxxx, xxx Xxx xxxx xxx Xxxxx xxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx, xxxxx xx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxx xxx xxxxxxx Xxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXXXXX: Xxxxx Xxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxx xxxxxxxx, xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xX x.x Xxx. x Xx. x xxx x XXxXx.

Xxxxxxxx:

Xxx xxxxxx xxxx xxx Xxxxxxxx....

... xxxxxxx xxx

xxx Xxxxxxxxxxxxxx

... xxxx xxx

xxx Xxxxxxxxxxxxxx

Xxxxx xxxx xxx Xxxxxxxxxxxxxxx

Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx

x,xx XXX

Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx

x,xx XXX

x XXX

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx.

12. Höhere Verpflegungspauschbeträge bei Auswärtstätigkeit

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx Xxxxx xxxx xxxx xxxx xxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx:

Xxx Xxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xx x xxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx X xx.x Xxx. x XXxXx.

Xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxx xxxxx xxxxxx xxx x.xxx XXX xx Xxxx xxx xxx xx Xxx. x Xx. x XXxXx X xx.x Xxx. x Xxxx x XXxXx. Xxxx xxx Xxxxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

13. Getränke und Speisen am Arbeitsplatz

Xxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xx xxxxxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx, Xxx, Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx, Xxx xxx Xxxxxxx. Xxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxx xxxxxxxx.

Xxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xX xx.x Xxx. x XXxXx.

Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx

Xxxxxxx xxx xx xx XXX, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, x. X. xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxx, xxx. Xxxxxxxxxxxx xX xx.x Xxx. x Xxxx x XXxXx.
xxxxx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.
Xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xX x.x Xxx. x Xx. x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxxxx "Xxxxxxxxxxxx" xxx. Xxxxxxxxx Xxxxxxxxx xxxxx xxxx xx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx x.X. xxx xx x Xxx. x Xxxx x Xx. x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx. xxx Xxxxxxxxx xXxxxxxx, Xxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxx xxx xxxxx Xxxxxx xx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxx xxxxxx xxx xxx Xxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx, Xxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx x,xx XXX xx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxx xxx. Xxx XXX xxxxxxxx xxx xxxxxxx Xxxxxxx.
Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxx xxxxxxxxxxx. Xxxxx xxx xxxx xxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx. Xx xxxxxx xx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxx xxxx xxx Xxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxx xx xxxxxxx xxxx, xxxx xxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx.

14. Verbilligte oder kostenlose Gewährung von Waren und Dienstleistungen

Xxx Xxxxxxxxxxx xxxx Xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx xxx xxxxxx Xxxxxxxx xxxx xxx Xxxxx xxxxxxxxx, xxxxxxxxx xxxx xxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxx Xxx xxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx:

Xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx. XxxxxxxxxxxxxxxXxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx.

15. Sachbezüge von geringem Wert

Xxxxxxxxxxx, x.x. Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxx xxxx Xxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxx xxx xxxxxxx Xxxxxx, x.X. xx xxxxx Xxxxxxxx xxxx Xxxxxxxxxx, xxxxxxxxx xxxxxxx. Xxxxxxxx xxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx:

Xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxx xxxxx xxxxxx xxx xxx xx XXX xxx Xxxxx xxx x Xxx. x Xxxx xx XXxXx.xxxxxxXxxxx xxx xxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxx xxxxxxx xxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxx Xxx xx Xxxxxxxxxxxx Xxxxx x. xxxxxx Xxxxxxxxx.

Xxxxxxxxxxx xxxxxxx Xxx xxx xxx XxxxxxxxxxxXxxxxxxxxx xx xxxxxxxxx Xxxxxxx:

Xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxx xxxxx xxx xxxxxx Xxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxx xxxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxx xxx xx x Xxx. x XXxX xxxxxx.
Xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xx x Xxx. x Xxxx x XXxX xx xxxxxxxx xxxx.

XXXXXXXXX: Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxx xxx xx XXX xxxxxxxxxx xX xx.x Xxx. x Xxxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx xxx xx Xxxx xxxx xx Xxxx xxxxxxxxx

16. Sachgeschenke aus persönlichem Anlass

Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, x.X. xxxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xx xxxx xxxx xx Xxxxxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx:

Xxxxxxxxxxxxx xxx xx xxxxx Xxxx xxx xx XXX xxxxxxx. Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxx. "Xxxxxxxxxxxxxxxx" xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, x. X. Xxxxxx, Xxxxxxxxxxxx, Xxxx, Xxxxxxxxxx xX xx.x Xxx. x Xxxx x XXxXx.

XXXXXXX: Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxx xxxxx Xxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxx. Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xx Xxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx

Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx.
Xxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, x. X. xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxx, xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxx xx XXX xxxxx xxxxxxxxxxxxxx.

Xxx xxx Xxxxxx xxx xx XXX xxxxxxx xx xxxx xx xxxx "Xxxxxxxxxx", xxxxx xx xxxxx "Xxxxxxxxxx". Xxx xxxxxxxx: Xxxx xxx Xxxxxx xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx.

Xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxx: Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. XXXXXXX xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx "Xxxxxxxxxxxx" xxxx xxxxxxxxxxx: Xxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xX xx.x Xxx. x XXxX xxxxx. Xxxx Xxxx xxxx Xxxxxxx xxxx xxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxx xxxx xxxxxxxx xxxxxx, xx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxxxx" xxx xx XXX xxxx xxxx XxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxx xxxxxx xxxxxxx.

17. Gutschein für Fitnesstraining

Xx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xx xx XXX xx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx xx XXxXx.

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

Xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxx.

18. Gesundheitsförderung

Xxx Xxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx, xx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, Xxxxxxxx xx Xxxxxxxx xx xxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxx XXX xxxx xxxx: xxx XXXx xxx Xxxxxxxxxxx xxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.

XXXXXXXXX: Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx, xxx xxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xx xxx Xxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxx.

XXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xXxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxxxx xxxxxxxxxx.xxxxxxXxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xx xx Xxxxxx x Xxxx x XXX X xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx XXXxXxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x xxx xx xxx Xxxxxx x XXX X xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxx xxxx Xxxxxxxx xxxx xxxx, xx xx xxx Xxxxxxxxx xxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xxx Xxxxx xxxxxxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxx x Xxx. x Xxxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx.

19. Firmenwagen

Xxx Xxxxxxxxxxx xxxx Xxxxx xxxx xxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxx xxx. xxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxx xxxxxxxxxx. Xxxxxx xxxx xx xxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx.

Xx xxx Xxxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxx XxxxXxxxxxxxXxxxxxx xxxxxxxxxx, xx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx xxxx. Xxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX: Xxxx xxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxx Xxx xxxxx Xxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xx xxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx Xxxxxxx xxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxx xxxxxxxxxx xxx. Xxxx Xxxxxxx:xxxxxxXxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxxxxx, xxxx xxxx xxxx "Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxx, xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xx.x.xxxx. Xxxx xxxxxx xx: xxxXxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx xx x Xxx. x Xxxx x XxXX xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx.xxxxxxxxxXxx xxxxxxxx xxxx: Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxx xxxx xxxxx Xxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx.

20. Elektro-Firmenwagen

Xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx Xxx xxxx xxx xxxxxxxx Xxxxxxx, xxx xxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.xxxxxxXxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx xxxx, xxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxxx xxxx xxxxxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx XxxxXxxxxxxxXxxxxxxx xxxxxxxxxx, xx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx xxxx.xxxxxx

a) Pauschalmethode bei Elektrofahrzeugen und Hybridelektrofahrzeugen

Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx.

Grundsätzliche Regelung für Elektrofahrzeuge und Hybridelektrofahrzeuge

Xxxx Xxxxxxxxxxxxx xxxxxx x xx xxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxxxxxxxxx,x Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx.
Xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx x.x.xxxx xxxx xxxxxxxxx x,x Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx xxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx.
Xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx: Xx Xxxxxxxxxx xxx xxxxxxxxx x,xx x xxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx x xxx xxx Xxxxxxxxxxxxx x xxx xxxxxxx xxx xx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx x,xxx x xxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx. Xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxx.

Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxx xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxx. Xxx Xxxxxxxxxxx xxx xxx xxxxx xxx XXX xxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxxx xxxxxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxx.

Vergünstigung für reine Elektrofahrzeuge bis 2030

Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx: Xxxx xxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx x,x Xxxxxxx xxx x,xx Xxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx x xxXxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxxx. Xxx xxxxxxxx xxxxxxx:

Xxxx xxxxx XxxxxxxxXxxxxxxxxxx, xxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx, xxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx.xxx XXXxxxxxxxxxxxxxx, xxx xxxxxxxxxXxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x Xx. x xxxxx Xxxx x Xx. x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx xxxxxxxx xxxxx xxx Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxxx.

Xxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX Xxxxx Xxxxxx xxxxx xxxx xxxx xxx xxx Xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxx. Xxx xxxx Xxxxxx xxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxxx Xxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. xx Xxxx x XXxXx.

Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xx.xxx XXX, xx xxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxx xxx xxxxxx XxxxxxXxxxxxx xx Xxxxx xxxxx, xxx xx xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxx xx xxxx xxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx.

Stufenweiser Abbau der Begünstigungen für Hybridelektrofahrzeuge

Xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx x xxx xxxxxxxx x xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx x xxxxxx xxxxxxxxxxxx x xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx. Xx Xxxxxxxxx xxxx:

Xxx Xxxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx x"Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx. Xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xx x Xxxxxx x Xxxxxx x xxx. Xxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx x"Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.
Xxx Xxxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx.

Xxxx Xxxxxxxxx, xxx xxxxx Xxxxxxxx xxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxxxx Xxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxx xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx XXX xxx xXx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xx x.xxx XXX. Xxx Xxxxxxxxxxx xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xx XXX xxx xXx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xx x.xxx XXX.

Nachteilsausgleich in Altfällen und bei Kfz, die die Anforderungen nicht erfüllen

Xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx, xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxx xxx XxxxXxxxxxxxXxxxxxxx xxxxxxxxxx xxx: Xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx, xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx, xx xxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxX x.X.x. xx x Xxx. x Xxxx x XXxXx.xxxxxxXxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xXxxXxxx xxx Xxxxxxxxx xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xx.xxxxxxXxx Xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxx xxxxxxxx xxx XXX xxx xXx xxx Xxxxxxxxxxxxxxxxxx, xxx. xx.xxx XXX, xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xx xx XXX xxx xXx xxx. xx xxx XXX xxx Xxxx. Xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. xx Xxxx xx XXxXx.

b) Fahrtenbuchmethode bei Elektrofahrzeugen und Hybridelektrofahrzeugen

Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx, xxxx xx xxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxxxx xxxxxxxxxxx xx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxx, xxx xxxx xxxxxxx xxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx.

Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxx:

Xxxxxxxxxx Xxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx xxx, xxxxxxx xxxxxxxxxxxx xxxxxx.

Xx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx. XxX. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xXxXx xxxxxxxxxxxxxxx.

Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx x xxXxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxXxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxx xx xxxxx Xxxxxxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx.

Xx xxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xx xxxxxxxx Xxxxxxx, xxxxxxxxx xxx xxx xxx Xxxxxxx:

Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx

21. Firmenfahrrad

Xxxxx Xxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxx xxx xxx Xxxxxx xxxxxx xxx xxx xxx xxxx xxxxxx xxxxxx xxxxxxx xXxxxxxxxxxxxxxxxx.xxxxxxXxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx, xxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxx:

Xxxx xxx x.x.xxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx, x.X. xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx x Xx. xx XXxX xxxx, xxxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.xxxxxxXxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxx xxx xx.xx.xxxx, xxxx xxx xxxx xxx xxx xx.xx.xxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxx "xxxxxxx" Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxx, xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx XxXxxxxxxx xXxxxxxXxxxxxxxx xxx XxXxxxx.

Xxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxx xxxxxxxxxxx. Xx xxxxxxxxxx xxxxx xxxx, xx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxx xXxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxx xXxxxxxxx xxxxxxxxxx, xxx x.X. xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx "Xxxxxxx" xxxxxxxxxxx, xxx xxxxxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxx xxxx xxxx xxxxxxxxxx xx xxx xx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxx, x.X. Xxxxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx xx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xXxxxxxxxxx. Xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxxx xxx xxxxxxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxx, xxx "xxx" xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx. "XxxxxxxXxxxxxxxxx" xxxx Xxxxxxxxxx, xxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xxx xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx x.x.xxxx xxxx xx.xx.xxxxx xxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx x x xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx.xxxxxx

Xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx x xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx Xxxx xxx xxx xxxxx xxx XXX xxxxxxxxxx. Xxx xxx x xxXxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxx x.xxx XXX. Xxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx XXX.
Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx: x x xxx xxx xxx x.xxx XXX x xx XXX.

xxxxxx

Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

Xxxxxxxxx "Xxxxxxx" xxxxxxxxxxx Xxxxxxxx

x.xxx XXX

.x. xx XXX

x xx XXX

Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx

x x.xxx XXX

Xx xxxxxxxx Xxxxxx, xxxx xxx xxxxxxxxxxxx xxx XxXxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxxxx xxx xxx xxx Xxxxxxx:

xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx

22. Zinsgünstige Darlehen

Xx xxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxx xxx x.xxx XXX, xxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xx xxxxxx Xxxx xxxxx Xxxxx. Xxx Xxxxxxxxxxx xxxx Xxxxx xxxxx xxx Xxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxx xxxx Xxx xxxxxx Xxxxxxx xxxxxxxxxx xxxxxxx. Xx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxxx xxxxxxxx. Xxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxx xxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx xxxxxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx.

Xxxxxxxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx x.xxx XXX, xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx:

Xxxx Xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx
Xxxx Xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxx xxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx Xxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxxxxxx Xxx xxxxxx xxxxxxxxxx Xxxxxxx, xxx Xxx xxxxxxxxxx xxxxxxxx. Xxx xxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxx xxx xxxxxxxxxx Xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxx Xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx
Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xxxx xxx Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxx xxx. Xx xxxxxx Xxxx xxxxx xxx xxx. XxxxxxxxxxxxxxxXxxxxxxx xxxxxxx xx x Xxx. x XXxX xxx Xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx.

23. Kinderbetreuung und Kindergarten

Xxxxxx xxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxx xxxx xxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx Xxxxx xxxxxxxx xx xxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx.

Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx x xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.

Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx:

Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx.
Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxx.
Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx.
Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxxxx xxx xx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx.
Xxxxxxxxxxxxxxx xx Xxxxxxx xxx XxxxxxxxxxxxxxxxXxxxxx, xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.xxxxxx

Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxx xxx xx xxxx, xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xx xxx xxxx xxxxx xxxxxxxxx, xxxxx Xxxx xxx Xxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxx xxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

XXXXXXX: Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxx xxxxxxxx, xxxx xxx Xxxx xxxxxxxxx xxx, xxxxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. XXXX:xxxxxxXxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxxxxx XXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxx

24. Leistungen zur besseren Vereinbarkeit von Beruf und Familie

Xxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx, xx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxx xx xxx Xxxxx xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xx xxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxx.

Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx xxxxxxx xxxxxxxxxx xxx x Xx. xxx XXxXx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxx

x xxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxx XXX xxx Xxxx xxx Xxxxxxxxxxx,

x xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxx, xxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx "xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx" xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxx xxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx x xxxx xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxx, xxx x.X. xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxx. xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

25. Beihilfen in Krankheits- und Notfällen

Xx Xxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx Xxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx:

Xx xxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxx xx xxx XXX, xx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxxxx xxx x Xx. xx XXxXx X x.xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxx.

26. Erholungsbeihilfen

Xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx x xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxxxxxxxxxx:

Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx, xxx xxxx xxx xx xxxxx Xxxxxx xxx
x xxx XXX xxxx xxx Xxxxxxxxxxxx,
x xxx XXX xxxx xxx Xxxxxxxxx xxx
x xx XXX xxxx xxxxx Xxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxx xxx xxxxx xxx xx xxx XXX xxxxxxxxxx xX xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxx.

27. Vermögenswirksame Leistungen

Xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxx Xxxxx Xxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxx xxx x xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxX xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxx.xxxxxx

Xx xxxx xxxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxx
xxxxxx	Xxxxxxxxxxxxxxxxxx		Xxxxxxxxx
xxxxxx	xx xxxx	xxxxxxxxx	xxxx xxxx
Xxxxxxxxxxxxxx Xxxxxxxxxx	xx.xxx XXX xx.xxx XXX	xx.xxx XXX xx.xxx XXX	xx.xxx XXX xx.xxx XXX

Xxx Xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx Xxx. x XxxxXXx.

Xx xxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxx
xxxxxx	Xxxxxxxxxxxxxxxxxx		Xxxxxxxxx
xxxxxx	xx xxxx	xxxxxxxxx	xxxx xxxx
Xxxxxxxxxx xx x Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx Xxxxxxxxxx	xx x xxx XXX xx XXX	xx x xxx XXX xx XXX	x x xxx XXX xx XXX

Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxxxxx xxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx:

Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xx xxx XXX xxx Xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx: Xxxx Xxxxxxxxx xxxxxxx Xxx xxxxxxxxx xxx XXX xxx xxxx Xxxxxxxxxxxxxxxxxx xxx XXX xxxxxxx xxx xx xxxxxxxxx xxx xx xxx XXX xx Xxxxxxxxxx xxxxxxxx.
Xxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxx Xxxxxxx xxxxxxx xxx XXX xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx x,x x xx Xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxx x.xxx XXX xxxxxxxxxxx xxxxxx Xxxxxxx Xxxxxxxxx: Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx.

28. Vermögensbeteiligung

Xxx Xxxxxxxxxxx xxxx Xxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xx xxxxxxxxxx Xxxxx xxxxxxxxxx xxx x Xx. xx XXxXx.

Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxx xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, XxxXxXxxxxxx, Xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, XxxxxxxxxxxxXxxxxxxx, Xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxx xxxxx Xxxxx xxx xxx XXX. Xxxx xxxx xxx x.x.xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx:

xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx XXX xxx x.xxx XXX xxxxxxxxx xxx x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxx"x.

xxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxx xxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxx xxx xxxxxx Xxxxx xxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxx xx xxxxx xxxxxxxxx Xxxxxxxxx, xxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXxXxxxxx. Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx x Xxx. x Xx. x xxxxxxx Xxxxxxxx XxXXx. Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxx xx.

Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. xx XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxx xxxx xxxxxxxx, xxxx Xxxxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxx xxx. xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxx xx x. Xxxx xxxx

XXXXXXX:xxxxxxXx xxx x.x.xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxx x Xx. xx XXxX x.x.X. xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.

29. Jubiläumszuwendungen

Xxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxx. Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx, xxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx "Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx" xxx xxxxxxxx xxxxx xx xxx "xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx" xxx xx Xxx. x Xx. x XXxXx.

Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxxx xxxxx xx xxxx "Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx". Xxxxxxxx xxxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxx.

XXXXXXXXX: Xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx, xxx, xxx, xxx, xxxxxxxxxxxx Xxxxxxxxx xX xx.x Xxx. x Xx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx.

30. Prämien für Vielflieger

Xxx xxx xxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx. Xxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx "Xxxxx xxxxx Xxxx" xxx Xxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx Xxxx Xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxx xx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx:

Xxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxx xxxxxx, xxx xxx xxxxxxxxx Xxxxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

31. Firmenunfallversicherung

Xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxx xxxx Xxxxxxxxxxxxxxxxxx xx, xxxx xxx xx xxxx xxx Xxxxxxxxx xxxxx, xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxx, xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxx xx Xxx xx xxxx:

Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxx xxxx xxxxxxxx xxxx Xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxx Xxx xxxxxx xx Xxxx xxx Xxxxxxx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxx x xxxxx xx Xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx.xxxxxxXXXXXXX xxxx xx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx.xxxxxx

Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxx xx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xxx, xx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx.

32. Direktversicherung

Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxx xxxx Xxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxx xxxxx xx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxx.

Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxx, xxxxxxx xxx xx x.xxx XXX xx Xxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx xxx xx Xxx. xxx XXxXx.
Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx xxx xxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.xxxxxx
Xx Xxxxx xxxx xxxxxxx x Xxxxxxx xxx xx.xxx XXXxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx x Xxxxxxx xxx xx.xxx XXX xxxxxxxxxxxx. Xx Xxxxx xxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxx xxx xx.xxx XXXxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx x Xxxxxxx xxx xx.xxx XXX xxxxxxxxxxxx.xxxxxx

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxx xxxx xxxxx xxxx xxx xxxxx Xxxx Xxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx. Xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xxxxx xxxx xxxxxxx xxxxx xx Xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

33. Betriebliche Altersversorgung

Xxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx. Xx xxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxx xxxxxx Xxxxxxx xxxxxx xxxxxxxxx.

Xxx xxxx xxx x Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx. Xxxx xxxx Xxxxxxxxx:

Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xx xxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx.
Xxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxxxxxx, xxxx xxxxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx.
XxxxxxxxXxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxx "Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx" xxx "Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx" xx xxxxxxx: Xx xxxxxx Xxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx. XxxxxxxxXxxxxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX.

xxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxx

Xxxxxxxxxxxxx

Xxxxxx:

Xxxxxxxxxxx Xxxxxxxxxx

xxxx Xxxxxxxxxxxx

xxxxxxxxxxxx

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Xxxxxxxx

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Xxxxxxxxxxxx

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xxx xx x x xxx XXX

xxxxxxxxxxxx

xxxx xxxxxxxxxxxxxxx

xxx Xxxxxxxxxx xxx xxxxxxxxxxxx

xxxxxxxxxx Xxxxxx xxx xx XXxXx

Xxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxx xxx

xxxxxxxxx x x xxx XXX xxxxxxxxxx

xxxxxx

xxx xx x x xxx XXX

xxxxxxxxxxxx

xxx xx x x xxx XXX

xxxxxxxxxxxx

xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxx

Xxxxxxxxxx xxx xx Xx. x XXxXx

Xxxxxxxxxxxxx

xxxxxx

Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx

xxx x x xxx XXX xxxxxxxxxx, xxxx

Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx

xxxxxxxxxxx xxxxxxxxxx xxxx

xxx xx x x xxx XXX xxxxxxxxxxxx, xxxxxxxxxx

Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx

xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx

xxx xx x x xxx XXX

xxxxxxxxxxxx

xxxx xxxxxxxxxxxxxxx

xxx Xxxxxxxx Xxxxxxxxxx

xxx xx Xx. x Xxxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx.

34. Fehlgeldentschädigungen für Beschäftigte im Kassendienst

Xxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx xXxxxxxx xxxx Xxxxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx. Xxxx xxxx xxx Xxxxxxxxxxx Xxx xxx xxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xx XXX xx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xX xx.x Xxx. x Xx. x XXxXx.

35. Werkzeuggeld

Xxxxxx Xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxxxx Xxxx xxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.

XXXXXXX: Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xX x.xx XXxXx.

36. Gestellung von Berufskleidung

Xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxxxxxx xxx, xxxx xx xxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxx. xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx.

Xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxx xx xxx Xxxxxxxx xxxxxxxxx xxx x Xx. xx XXxXx.

Xxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxx xxxxxxxxxx xxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xX x.xx XXxXx.

Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxxxx Xxx xxxx Xxxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx x Xx. x XXxXx.

XXXXXXX: xxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxxx xxx "xxxxxxxxxxxxx" xx xxxxxx xxx, xxxx xxxxxx Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxx", xx xxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxx xxxxxxxx "xxxxxxxxx Xxxxxxxxxxxx" xxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxxxx Xxxxxxxxxxxxxx.

37. Werbungskostenersatz

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx Xxx xxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xX xx.x Xxx. x XXxXx.

Xxx xx xxxxxxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xx xxxxxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx:

Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, x.x. Xxxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx xxx xx XXxXx.
Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xx. xx xxx xx XXxXx.
Xxxxxxxxxxxx xxx x Xx. xx xxx xx XXxXx.
Xxxxxxxxxxxx xxx x Xx. xx XXxXx.
Xxxxxxxx Xxxxxxxxxxxxxx xxx x Xx. xx XXxXx.
Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xX x.xx Xxx. x XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxxx Xxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx xx XXX xxxxxxxxx, xxxxxxxxxx xxxxxxxxx. Xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxx xxxxxxxxxx xxxxxxxxx x xx xxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xX xx.x Xxx. x XXxXx.

XXXXXXX: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx XXxXx.

Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxx, xxx xxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx:

Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxxxx, Xxxxxxxx xxx.x xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxXx xxxx. Xxxxx xxxx xxxx xxxx xxxxxxxxxXxxxxxxxxxxXxxxxxxxx xxxxx xxxxxxxxxx "xxxxxxx" xxxxxx.
Xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
Xxxx Xxxxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxx: Xxxx xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxx xxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.xxxxxx

38. Auslagenersatz und durchlaufende Gelder

Xxxxxxxx, xxx Xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx xxx xx Xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxx. Xxxxx Xxx xxx Xxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxx, xx xx xxxx xxx xxxxxxxxxx, xxxxxxx xx xxxx xx xxxxxxxxxxxxx Xxxxxx.

Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.

XXXXXXXXX: Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx, xxx Xxx xxx xxxxx Xxxxxx xxxxxxxxxxx xxxxx.

Xxxxxxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxx xx XXX, xx xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xX x.xx Xxx. x XXxXx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

39. Betriebsveranstaltungen

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx. xxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

XXXXXXXXX:xxxxxxXxxx xxxx xxx xxx Xxxxxx xxx xxx XXX xxx Xxxxxxxxxx, xxx xxxx xxx xx xxxx Xxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxx XXX xxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxxx xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx.

Xxxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx:

Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxxxx Xxxxxx xxx xxx XXX xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.
Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx XXX xxx, xx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xXxxxxxxxxxx. Xxx xxxx xxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxxx xxxxxx xXxxxxxxxxxx.
Xxx Xxxxxxxxxx xxx xxx XXX xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx.
Xxx Xxxxxxxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxx xx xxxxxxxxx, x.X. xxxx Xxxxxxxxx.
Xxx Xxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xx xxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxx xxxxx xxx xxx Xxxxxx xxxx xxx "Xxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx", xxxxxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxx, xxx Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxx.
Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx.
Xxxxxx xxx xxx xxxx xxxxx xx xx xxxx xxxxx xxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxx "xxxxxxx" xxxx. Xxx xxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxx xxxx xxx xxxxx Xxxx xxx xxxx xxx xx XXX xxxx Xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxx.
Xxxxxxxxxxxxxxxxxxxxxxx xXxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxxx xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxx: Xxxx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxxxxx.

40. Betriebliche Weiterbildung

Xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, xx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx.

Xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx "xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx" xxxxx.

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

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.
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".

Xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx, xxxxxxx xxx Xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx Xxxxxxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxxxxx xxxxxx Xxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx: Xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx x xxxx xxxx xxxxxxxxx x xxx Xxxxxx. Xx xxxxxx Xxxx xxxxxxx xx xxxx xxxxx xx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxxx. xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx, xxxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxxxxx xxxxxx Xxxxxxxxx. Xxxxxxxxxx xxx xx xxxxx, xxxx xxx Xxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx x xxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxx.

Maßnahmen, die über arbeitsplatzbezogene Fortbildungen hinausgehen

Xx xx xx Xxx. x xxx x XXX XXX xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx,

xxxxxxxxxx xxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx,
xxx Xxxxxxxxxxxxx xxx xxxxxxx xxx x.xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx,
x.xxx Xxxxxxxxxxxxx xxxx xxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx, xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x.X. xxx xx xx Xxx. x xxx x XXX XXX xxxx xxxxxxxxxxxxx xxx x Xx. xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.xxxxxx

Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xx xx Xxx. x xxx x XXX XXX xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx, x.X. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxx xxxx xxxxxx Xxxxxxxxxx xx xxxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxx: Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

41. Zeitwertkonten

Xxx Xxxxxxxxxxxxxx xxxx xx xx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx x xxxxxxxxxxx "xx Xxxx" x xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, x. X. xxxx Xxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxx, Xxxxxxx. Xx xxxxxxx xxxx xxxxx xx xxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx
x xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx
x xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxx.
Xxxxx xxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xx Xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx.

Xxx xxxx xxx Xxxxxxxx:

Xxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxx xx. Xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxxx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx x.x.
Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXX XXx.
Xxx Xxxxxxxxxxx xxxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx.
Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxx.
Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.
Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxx, xxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxx Xxxx xxxxxxxx.xxxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

42. Corona-Pflegebonus

Xxx xxx Xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxx: Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxx, xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxx, xxxx xxxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxxxxxxxx xxx x Xx. xxx XXxXx. Xx xxxxxx Xxxxx xxxx xx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx, xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx xx.xx.xxxx xxx xxx xx.xx.xxxx.

Xxx XXX xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx XxxxxxxXxxxxxxxxxXxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xxxx xx xxx XxxxxxxXxxxxxxxxxx Xxxxxxxx xXXX Xxxxxx xXxxxxxxx xxxxx Xxxxx XXXX . Xxxx xxxxxx Xxxxxxxxx:

Xxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx: Xx. Xxxxxxxxxxx xxxx xxxxx xxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx x"Xxxxxxxxxxxxxx, xxxx xxx xx xxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx xxxx.
Xxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxx: Xx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx xxxx.
Xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx: Xx. Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx, xxx xxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx.
Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxXxxxxxxXxxxxxxxxx xxx xxx Xxxxx xxx x.xxx XXX xxx xxxx xxx XxxxxxxXxxxxxxxxxx xxx xxx Xxxxx xxx x.xxx XXX xxxxxxxxxxxxxx Xxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxx xxx XxxxxxxXxxxxxxxxxx xxx x Xx. xxx XXxX x xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx XxxxxxxXxxxxxx
xxx x Xx. xxx XXxXx xxx. Xxx xxxxxxxx, xxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xx xxx Xxxx xxx xx.xx.xxxx xxx xx.x.xxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx xxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx.xxx XXxX xxxxxx. Xxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx. Xxxx XxxxxxxXxxxxxxx xxxx xx x Xx. xxx XXxX, xxx xx xxx Xxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxxxxxxx xxxxxxxx.
Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx xxx xx xxxxxxx, xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx xxxxxxxxx xxxxxx Xxx xxxx xxx xxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xx. xxx XXxX xxxx xxx xx xxx Xxxxxx xxx x.xxx XXX xx xxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxx xxx xxx xx x.xxx XXX xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxx xxxxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx xx xxx xxx xxxxxxxxx Xxxxxxxxxxx.

43. Inflationsausgleichsprämie

Xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xx.xx.xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxx x Xx. xxx XXxXx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxx xxxxx XxxxxxxXxxxxxxxxxXxxxxxx xXXXxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.xxxxxxXxxx xxx xxx Xxxx: XXX xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.xxxxxxXxxxx xxxxxxx xxxxx xxx XXX xx xxxxxxxxx Xxxxxx Xxxxxxxx:

Xxxxx: Xxx xx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxx xxx xxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx

Xxxxxxx: Xxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxx: Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxx xxx xxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xx.xx.xxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxxx xxxxxx Xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx

Xxxxxxx: Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xx xxxxx xx. Xxx Xxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxx xxxx xxxx "xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxx xxx xxx xx.xx. xxxx xxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx x Xx. xxx XXxX xxxxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx.xx.xxxx xxx xx.xx.xxxxx xxxxxxxxxx.

Xxxxx: Xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxx xxxxxxx

Xxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xxx XXxX xXxxxxxxXxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxx xxxx xx xxxx XXX XX xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx.x.xxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xxx XXxX xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xx xxx xx.xx.xxxx, xx xxxx xx xxx xxx Xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxx. Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.

Xxxxx: Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx

Xxxxxxx: Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxx xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

XXxxxxx: Xx xxxx xxxxxxxxxx xxxxxxx Xxxxxx. Xxxxxxxxx:

Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxx
Xxx, xxxxx xxxxx xxxxxxx xxxx: Xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx

Xxx xxxxxx Xxxxx xxxxxx xxx Xxxxxxx: Xxxx, xx xxxxxxx xxxxx Xxxxxxxxxxxxx.

Xxx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx Xxxxx Xxxxxxxxx xXXXxXXXx xxx xxxxx xxxxxxxxxxx: Xxx xxx xx x Xx. xx XXxX xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx, xxxx xxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxx xxxxxxx xx xxxx xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xXxxxxxxxxxxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxxx x xx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. xxxxxx xxxxxxxxxxxxxx. Xxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxx xxxxx xxxxx Xxxxx xxxx xxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

44. Immer an den Mindestlohn denken

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