Auswärtstätigkeit bis 2013: Was Sie als Reisekosten absetzen können

1. Fahrtkosten

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a) Dienstreisepauschale

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Pkw-Dienstreisepauschale auch mehr als 30 Cent je km?

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Leerfahrten im Rahmen einer Auswärtstätigkeit

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Wenn die Gesamtfahrleistung mehr als 40.000 km im Jahr beträgt

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b) Tatsächlicher Kilometer-Kostensatz

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Alternative zum Km-Kostensatz: Teilbetrag der Gesamtkosten

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c) Tatsächliche Kosten

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BahnCard

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d) Fahrten mit Firmenwagen

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2. Verpflegungspauschbeträge

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Keine Dreimonatsfrist bei längerfristiger Fahrtätigkeit

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Auswärtstätigkeiten im Ausland

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Wenn der Arbeitgeber die Kosten für Mahlzeiten übernimmt

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx xxxx: Xxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.

Wenn Sie an einer Gemeinschaftsverpflegung teilnehmen

Xxx Xxxxxxxx xxxxx xx xxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxx Xxxxxx xxxxxxxx. Xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx

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Xxxxxxxx:
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Wenn bei einer Flugreise Mahlzeiten gewährt werden

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Wenn Sie mehrere Auswärtstätigkeiten an einem Tag unternehmen

Xxxx Xxx xx xxxxx Xxx xxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xX x.x Xxx. x Xxxx x XXxXx.

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Wenn die Auswärtstätigkeit über Nacht ohne Übernachtung stattfindet

Xxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xx.xx Xxx xxx xxxxxxx Xxx xxxxx xxx x.xx Xxx xxx xxxxxxxxx Xxxxx, xxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXx. Xxxxxxxxxxxxx xxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxx xxxx Xxx xxx Xxxxxxx, xxxx xxxxx xxxxxxx Xxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxxx:
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Wenn Sie während einer längerfristigen Auswärtstätigkeit eine kurzfristige Auswärtstätigkeit unternehmen

Xxxx Xxx xxxx xxxx xxxxxxxx Xxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, x. X. xxx Xxxxxxxxx xxxx Xxxxxxxx, xxxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxx xxxx Xxxxxx xxxxxxxx. Xxx xxxx xx xxxxxxxxx, xxxx Xxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxx xxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxx xxxxxxx Xxx xxxxxxx xxxxxxx

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Xxxxxxxx:
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3. Übernachtungskosten

Xxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxx Xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xx xxxx xxxx xxx xxxxxxxxxxxxxxx xx Xxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxx Xxxxx xxxxxxxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxx xX x.x Xxx. x XXxXx.

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Xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx x xxx xxx xxxx xx XXX xx xxxxxxxxxxxxx xx Xxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx.

Auswärtstätigkeiten im Ausland

Xxxxxx xxx xxx xxxx xxxxxxx xx xxxx xxx xxxxxxxxxxxxxxx xx Xxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxx xx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx: Xxxx xxx Xxxxxxxxxxx Xxxxx xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxxxx xxx, xxxxxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx xXXX Xxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.

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Xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Übernachtungspauschale für LKW-Fahrer

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Xxxxxxxx:
Xxx XxxxXxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxx xxxxxxx:

a) Wenn in der Hotelrechnung Verpflegungskosten enthalten sind

Xx xxxxx xxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxxx xxx xxxx xxx xxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxx.

Die Hotelbuchung erfolgt nicht durch den Arbeitgeber

Xxxxx Xxx xx xxxxx Xxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxxx xxx, xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx. Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxx xxx Xxxxxxx xx xxx Xxxxxxxx xx:

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Die Hotelbuchung erfolgt durch den Arbeitgeber

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• Xxx Xxxxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx: x,xx XXXx.
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Xxx Xxxxxxxxxxxxxxxx xxx x,xx XXX xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxx x"XxxxxxxxxXxxxxxx"x xxxxxxxxx xxx. Xx xxxxxx xxxx xxxxx Xxxxx, xxx xxxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxx, xx xxxx xxx xxxxx xxxxxx xxx xx XXX xxxx.

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Tagungspauschale

Xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxx. Xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx.

Xxxxxxxx:
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Xxxxxxxx xxxx xxxx:
Xxx Xxxxxx xxxxxx xx Xxxxxxx xXxxxxxxx xxxxx.

b) Wenn Sie Ihren Ehepartner / Lebenspartner mitnehmen

Xxxxxx Xxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxx Xxx xxxxx xxxxxxxxx.

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Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxx xX x.x Xxx. x Xxxx x XXxXx. Xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxx xxxx,

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c) Wenn Sie eine Zweitwohnung am auswärtigen Einsatzort anmieten

Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xx xxxxxx xxxxxxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx, xxxx xx xxxxxxxxxxxxxxxx xxxx, xxxx Xxxxxxx xxxxxxxxxx xxxxx xx Xxxxx xx xxxxxxxxxxxx. Xx xxxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxx, xx xx xxxxx xxxxxx Xxxxxxxxx xx xxxxxxxxx xxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

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Xxxxxxxx:
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4. Telefonkosten anstelle einer Zwischenheimfahrt

Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxx xxxxxx, xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. "Xx xxxxxx Xxxx xxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxx xxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxx xxx xxx Xxxxx xxx xxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

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5. Reisenebenkosten

Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxx xxxxx xxxxxxxx xxx, xxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxx xxxxxx xX x.x XXxXx.

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Als Reisenebenkosten absetzbar sind folgende Aufwendungen:

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Nicht als Reisenebenkosten absetzbar sind folgende Aufwendungen:

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6. Unfallkosten

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7. Diebstahl von Gegenständen

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a) Der gestohlene Gegenstand ist ein Arbeitsmittel

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b) Der gestohlene Gegenstand wurde zu beruflichen Zwecken mitgenommen

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c) Der gestohlene Gegenstand gehört zum notwendigen Reisegepäck

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d) Der gestohlene Gegenstand ist Geld, Schecks, Privatschmuck u. Ä.

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8. Besonderheiten bei Auswärtstätigkeiten im Ausland

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9. Anzurechnen: Erstattungen des Arbeitgebers

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10. Wie Sie Ihre Reisekosten steuerlich geltend machen

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