Arbeitszimmer: Wann steht kein anderer Arbeitsplatz zur Verfügung?

Ein Arbeitszimmer können Sie steuerlich geltend machen, wenn für die betriebliche oder berufliche Tätigkeit kein anderer Arbeitsplatz zur Verfügung steht. Dann sind die Arbeitszimmerkosten bis zum Höchstbetrag von 1.250 EUR abziehbar. Zu klären ist also, wann Ihnen ein "anderer Arbeitsplatz" nicht zur Verfügung steht. Beachten Sie bitte auch die Hinweise am Ende des Beitrages zu den Besonderheiten in den Corona-Jahren, denn die Arbeitswelt hat sich mit Ausbruch der Pandemie drastisch verändert.

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1. Wie muss der "andere Arbeitsplatz" beschaffen sein?

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a) Problem: Arbeitsplatz nicht im konkret erforderlichen Umfang nutzbar

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b) Problem: Verwaltungsarbeiten in Betriebsräumen nicht immer zumutbar

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c) Problem: Pool-Arbeitsplatz beim Arbeitgeber

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d) Problem: Telearbeitsplatz zu Hause bzw. Home-Office

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e) Problem: Wenn der Arbeitsplatz für bestimmte Tätigkeiten nicht geeignet ist

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f) Problem: Wenn das Büro nach Feierabend und am Wochenende verschlossen ist

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g) Problem: Muss das Arbeitszimmer für die Tätigkeit erforderlich sein?

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2. Sie üben mehrere berufliche oder betriebliche Tätigkeiten aus

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a) Sie üben eine Nebentätigkeit neben Ihrem Arbeitsverhältnis aus

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b) Sie üben eine Teilzeitarbeit aus

Xxxx Xxx xxx xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxx xxx, xxxxx Xxx xxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx.

c) Sie absolvieren neben Ihrer Berufstätigkeit eine Fortbildung

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3. Sie üben nur eine berufliche oder betriebliche Tätigkeit aus

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a) Sie üben eine abgrenzbare Teiltätigkeit des Hauptberufs im Arbeitszimmer aus

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a) Lehrer

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b) Schulleiter und stellvertretende Schulleiter

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c) Fachberater der Schulaufsicht und Schulinspektoren

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Xxxxxxxxxxxxxxxx:
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d) Außendienstmitarbeiter ohne Arbeitsplatz im Betrieb

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

Xxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx:

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Xxxxxxx Xxxxxxxxxxxxx: Xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx.

e) Außendienstmitarbeiter mit Arbeitsplatz im Betrieb

Xxxx Xxx xxxxxxx xx Xxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxx xxx Xxxxx xx Xxxxxxx, xxxxxxx xxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxx, xxxx Xxx xxxxx xxxxxxxx xxx Xxxxx xxxxxxxxxxxxx, xxxxxxx Xxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xx Xxxxx xxxxxxxxx.

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f) Personen mit Einsatzwechseltätigkeit oder Fahrtätigkeit

Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxxxxx Xxxxxxxxxxxx xxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx. Xxxxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xx. X. Xxxxxxxx xxxxxxxxxx, xxxxx xxxxxx xxxx "xxxxxxx Xxxxxxxxxxxx" xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx.

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Xxx Xxxx: Xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx x xxx XXX. Xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xXxxxxxXxxxxxXxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx.

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g) Musiker

Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxx. Xxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxx xxx Xxxxxx xxx x.xxx XXX xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

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Xxx Xxxxxxx xxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx xxxxxx. Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx x.xxx XXX xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxx: Xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxx xxxxxxx xxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx"x

h) Auszubildende

Xxxxxxxxxxxxx xxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx x xxxx xxxx xxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx.

Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxx xxx xx xxxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxx xxxxxxx xxx xx xxxxxx Xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx x.xxx XXX xx Xxxx xxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx XxXx xx, XXX xx.

4. Sie nutzen das Arbeitszimmer während der Arbeitslosigkeit zur Fortbildung

Xxxx Xxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, x. X. xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxx xx xxxxxx Xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxx xxxxxx Xxxxxxx xxxx xxxx xxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx.

5. Sie nutzen das Arbeitszimmer während der Elternzeit zur Fortbildung

Xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx, xx Xxxxxxxxxxxxx xx xxxxxxxxx, xx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx, xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xx xxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx.

6. Sie nutzen das Arbeitszimmer zur Vermögensverwaltung

Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxx "xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx", xxxx xxx Xxxxxxxxxx xxx xx x Xxx. x Xx. xx XXxX xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx xxx x Xxx. x XXxXx. Xxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx "xxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx" xxxxxxxxxxx xxx, xxxxxxx xxx "xxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx" xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx.

7. Sie nutzen das Arbeitszimmer für die Fotovoltaikanlage

Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

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8. AKTUELL: Neue Homeoffice-Pauschale

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Xxxxx xxxxxxx xxxxxxx xxx xxxxxxxxx, xxxx xxx xxxx XxxxxxxxxxxXxxxxxxxx xxxx xxxxxxxxxx xxxxxxx, xxx xxxx xx Xxxxxxx, xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxx xx xxxxxxxxxx XX xxxxxx xxx xx Xxxxxxxxxxx xxxx xx XxxxxxxxxXxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx xx, xx xxx xxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xx xxx xx xxxxx XxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxx. Xx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxxxxx xxx xxx XXXxXxxxxxxxx xxx x.x.xxxx, xxxxxx xxx Xxxxxxxx xxx xx x Xxxxxx x Xxxx x Xx. xx XXxX xxxx xx Xxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxx

9. AKTUELL: Arbeitszimmer in den Coronajahren

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Grundvoraussetzung: Echtes Arbeitszimmer muss vorliegen

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Telearbeit ausschließlich zu Hause

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Alternierende Arbeit zuhause und beim Arbeitgeber

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Xxxx Xxxx Xxxxxxxxxx: Xxxxxxxx Xxx xx xxxx Xxxxx xx Xxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx: Xxx xxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx", xxx xxx Xxxxxx xxxx xxxx xxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx. Xxxx xxxxx xxx Xxxxx xxx x.xxx XXX xx Xxxxxxxx, xxxx xx xxx xxxx Xxxxxxxxxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xxx Xxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx
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Beispiele

Xxxx x: Xxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxx xxxxx xx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxxx x.x.xxxx xxx xx.x.xxxx xxx xxxx xxxx xxxxxx xxx xx.xx.xxxx xxx xx.xx.xxxx xxxxx xxxxxxxx xxxxxxx. Xxxx Xxxxxxxx xxxxxx xx xxxxxx Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxx xxx xxx XXX xxx Xxxxx xxxxxxxxx. Xx xxx xxxxxxx Xxxxxxx xxxxxx xx xxx Xxxxxxx x xxx xxxxxxx x xxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx. Xxxxxxx: Xxxx Xxxxxxxx xxxx xxxx xxx Xxxx xxx x.x.xxxx xxx xx.x.xxxx xxx xxx xx.xx.xxxx xxx xx.xx.xxxx xxxxx Xxxxxx xxx xxxxxxxxx x.xxx XXX xx Xxxxxx x xxx XXXx xxx Xxxxxxxxxxxxxx xxxxxxxx.

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Xxxx Xxxxxxxx xxxxxxxx xxxx Xxxxx xxxx xx xxxx Xxxxx xx Xxxxx. Xxxxxxx: Xxx Xxxxxxxxxxxxx xxxx xxx "Xxxxxxxxxxx" xxx xxx Xxxxxx xxxx xxxx xxxxxxxxx, xxxx xxxx Xxxxx xxx x x xxx XXX x x.xxx XXX.
Xxxx Xxxxxxxx xxxxxxxx xxxx Xxxxx xxxx xxx xxxx Xxxx xx Xxxxxxxxxx xxx xxx xx xxxx Xxxxx xx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxx: Xxxx xxxxx xx xxxxxxxxx xxxxxx xx, xx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxx xx xxxxxx Xxxx xxxxxxx xxxxxx xxxxxxx. Xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx "xxxxxx Xxxxxxxxxxxx" xxxxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx Xxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxx xxxx xx xxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxx. xxx. Xxx Xxxxx xxx xxxxxxxx xxxxxxxxx xxx xx x.xxx XXX xxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxx xxxx.

Arbeitgeberbescheinigung über Anzahl der Heimarbeitstage nicht erforderlich

Xxx xx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxx xxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx xx Xxxxxxx xxxx xxx Xxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx" xxxx. Xxxx xx xxxxxx Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx

Vorsicht bei Kostenersatz des Arbeitgebers

Xxxxx xxxxxx xxxx xxx Xxxxx xxxxxxxx, xx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxx: Xxxxxx xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx, xxxx 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 xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxXx xxxx. 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.

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Interessante Berechnung für Lehrer

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Xxxxxx: Xxxxxx xxxxxxxxx xxxxxxx xxxxx xxx "xxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxx xx xxx xxxxx. Xxx xxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxx, xxxx xxx XxxxxxxxxxxXxxxxxxxx xxx x XXX xxx Xxx, xxxxxxxxxx xxx XXX, xx Xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx. Xxxx xxx xxx Xxxx, xxxx xxxxxx xxx "xxxxxxx Xxxxxxxxxxxx" xx Xxxxxxx xxxx xx xxx Xxxxxxxx xxxxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxx, xxxx xxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. xx XXxXx.

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Xxxxxxxx:xxxxxx
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