Xxxxx: Xxxxx xxxxxxxx Xxx xx xxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxx xxxxx Xxxxxx xx xxxx
Xxxxxxx Xxxxxxxxxxxxx:
- Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx
- Xxxxxxxxxxxxx: Xxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx"x
- Xxxxxxxxxxxxx: Xxxxxx Xxxxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx
1. Die Regeln der Homeoffice-Pauschale
Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxX xxx xx xx Xxx. x Xxxx xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x xxxxxxxx xxxxx xxx "Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx"x.
Xxx xxxx xxx Xxxxxxxxxx:
- Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.
- Xxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxx xxxxxxxxxxx xx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx x XXX xxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx.
- xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx x XXX xxx xxxx xxx Xxxxxxxxxxxxx xxx xxx XXX xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.
- Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx x.xxx XXX xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxx xxx Xxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxx x.xxx XXX xxxxxx xxxx xxxxx Xxxxxxx xxxxxxx, xxxxx xx Xxxxxxxxx xxxxxxxxxxxx.
- Xxx Xxxxxxxxxx xxxx x.X. xxxx xx xxx Xxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xXxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx.
XXXXXXXXX: Xxx Xxxxxxxx xxxx xxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx.xxx XXXx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx XXXx xxxxxxx. Xxx xxxx Xxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxx. xxx xxxx xx Xxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx.
XXXXXXX: Xxx xxxx "xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx" xxxx x xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx x xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxxxx xxxx: x.xxx XXXx xxxxxxxxxx. Xxx xxxxxx, xxxx Xxxxxxxxxxxxxxx xxxx xx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x.xxx XXX xxx. x.xxx XXX xxxxxxxx.
XXXXXXXXX: Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx XX X x x X xxxxxxxxxxxxx :xxxx.
2. Kosten für Monatskarte des ÖPNV dennoch abziehen
Xxx XxxxxxxxxxxXxxxxxxxx xxxx xxx xxxx Xxxx xxxxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxx. Xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx x xxxxxxxxxxxxx x xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxx Xxxx xx xxx Xxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxxxx, xxxx xx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxx xxxxxx Xxxxxxx: Xxxx, xxx xxxx xx xxxxx.
XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xX xxxxxxxxx Xxxxxxxxx.xx, xxxxxxxxxxx xxx xxxxx xxxxxxxxxx:
"Xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxx xxx xxx xxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxxxx xx xxxxxxxx."
XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx XX X x x X xxxxxxxxxxxxx :xxxx: "Xxxx XxxxxxxxXxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xx x Xxxxxx x Xxxx x XXxXx, xxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxx xxx xxx xxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxx xxx Xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxx xxxxx xxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxxxx Xxxx xxxxxxxxx xxxxxx xxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxx xxxxxxxx xxx."
3. Arbeitgeberbescheinigung ist nicht notwendig
Xx xxxx xxxxx xxxxxx xxx Xxxxx xxxxxxxx, xx xxx Xxxxxxxxxxx xxx Xxxx xxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxxx: Xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx. Xxxx Xx. Xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xx Xxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx xx xxxxxxx xxxxxxxxxxxxxx xxx Xxxx xxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxx. Xx xxxxxx xx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxx "Xxxxxxxxxxxxxxxx" Xxxxxxxxx xxxxxxxx: xXXXxXxxxxxxxx xxx XX X x x X xxxxxxxxxxxxx :xxxx: "Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxx. xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xx xxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxx XxxxxxxxxxxxxxXxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, x.X. xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxx, xxxxxxxxx, xxx xx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx."
XXXXXXXXX:xxxxxxXx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx. Xxx xxx xxx xxx Xxxxxx x xxx xx x XXxX. Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxxxx xxxxxxxx "xxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx". Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxx xxxxxxxx xxxxxx.
4. Pauschale gilt auch für Arbeit am Wochenende
Xxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxx xx Xxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxx xxx xxx xxxx xxx Xxxxxxxx xx Xxxxxxx, Xxxxxxx xxxx xxxxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxx: Xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxxxx xxxx xxxxxxxx, xxxx Xxx xxx Xxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxx xxx xxxx xxxx Xxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxx xxxxx xx xxx xxxxxx xx, xxxx Xxx xxxxxxx xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxx Xxx xxxxxxxx xxxxx Xxxxxxxxxxxx xXxxxxxx, Xxxxxxxx, Xxxxxx xxx.xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx Xxxxxx xxxxxxxxxxx xxxxxxx xxxx x xxx xxxxxxxx x xxx xxxx xxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx x xxx xxx xx xxxx xxx, xx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xx xxxxx.
Xx Xxxxxx xxxxxx xx xxxxxxxxx:xxxxxx"Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx x xxx x xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx, xx xxx xx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxx xxx x Xxxx xxxxxxxx, xxxxxxxxxx xxx Xxxx xx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx ..."xxxxxxXxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx.
5. Darf der Arbeitgeber 600 EUR steuerfrei erstatten?
Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxXx.
Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xx xxx XXX xxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxx xx Xxxxxxxxxx xxxxxxxxx Xxxxxxx: Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxx, xxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxx xxxxxxx xxxx xx x Xx. xx XXxX xxx Xxxx xxxxxx, xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx Xxxxx xxx "Xxxxxxxx" xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx xxxxxxx xxx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx, 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.
- 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. Xxxx xxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx" xxx Xxxx, xxxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxx.
XXXXXXXXX: Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxxxxx xxxxx xxxxxx xxx xx XXX xx Xxxxx xxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxx xxx xxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxx xxxxxxxxx xX xx.x Xxx. x XXxXx. Xxxx Xxxxxxxx: Xxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx, xxxxx xxxxx xxxxxx xx xxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxxxxxxxxxxx. Xx xxxxxxxx xxxxx xxxxxxxxx Xxxx x xx X x.xx Xxx. x XXxX xxxxxx: "Xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xx Xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx."
6. Homeoffice-Pauschale gilt auch bei Aus- und Weiterbildung
Xxx xxxx XxxxxxxxxxxXxxxxxxxx xxxxx xxxx xxxxxxxxxx xx, 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 xxxx X X. xxx, Xx. xxx, xxxxxx xxx Xxxxxxxx xxx xx x Xxxxxx x Xxxx x Xx. xx XXxX xxxx xx Xxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx.
Xx xxxx xxx xxxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx, xxxxx xxxxxxxxxx xxx xxxxx xxxxxxx Xxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxx xxx xxx, xxxx xxxx Xxxxxx xxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxx. x.xxx XXX xxx xxxxx xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx.
Xxxxxx xxx xxxx xxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx:
- Xxx Xxxxxxxxxxxxxx xxx x XXX xxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx: Xxx xxxx xxx Xxxx, xx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx, xxxx xx xxx Xxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxx xx xxxxx Xxx xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx x XXX xxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxx. Xxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx.
- Xxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx.xxx XXXx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx XXXx xxxxxxx. Xxx xx xxxxx XX xxxx, xxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx, xxxx "xxxxx" Xxxxxxxxx xxxx xxxxxxx xxxxxxxx.
- Xx xxxxxx xxxx xxxxx Xxxxx, xx xxxxxxxxxxxx xxx xxxxxx Xxx xxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx.
XXXXXXXXX:xxxxxxXxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxx XxxxxxxxxxxXxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxx Xxxxxxxx xxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxx, xxxx xxx xxxxxxx Xxxxxxxx xxx xxx xxxxxx xx xxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx Xxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxx xx xxxxxxxx xxx xxx Xxx xxxxx "Xxxxxxxxxxxx" xxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxx xxx Xxxxxxxxxxx: Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx
7. Abzug auch bei Arbeitslosigkeit und Elternzeit
Xxx XxxxxxxxxxxXxxxxxxxx xxxx xxx xxxx Xxxx xxxxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxxxxxxx. Xxxxxxxx xxx xxx xxxxxxx xx xxxxxxx, xxxx xxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxx xxxx.
Xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxx xxxx xxxx xxxx xx Xxxxxxxxxx xxxxxxxx x xxxxxxxxxxxxx, xxx xxxxxx xxxx xx xxxxxx Xxxx xxxxxxxxx xxxx. Xxxx xx xxxx xx xxxxxx Xxxxxxx xxxxxx xxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxx, xxx xxxxx xxx "xxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx.
- Xx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx x xxx xx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxx xxx x.xx.xxxx, XXxXx xxxx XX X. xxxx.
- Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx XXX XxxxxxxxxxX., Xxxxxxxxxx xxx xx.xx.xxxx, X xxxx Xxxxx Xx xxx.
XXXXXXXXX:xxxxxxXxxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxx. Xxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx Xxxxx xxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xx xx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx XxxxxxxXxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx Xxxx, xx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxx xx xxxxxxxx. Xxxxx xxxxxxx xxxx xxx Xxxx xxxxxxx xxxxxx, xx xxxxx xxx xxxx xxx Xxxxxxxx xxxxx xxxx xxxx xxxxxxxxxxxx xxx.
XXXXXXXXX:xxxxxxXxx Xxxxxx xxx xxx xx xxx XXX xxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx. Xx xx xxxx xxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxxx Xxxxx xxx Xxxxxxxxxxx xx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxx, xxxxxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx. xx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxx xxxx xxxxx xxxxxxxx.
8. Sind gelegentliche Fahrten zum Betrieb nun Dienstreisen?
Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx", xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxxxx: xx Xxxx xx xxx xx. Xxx xx xxxx: xx Xxxx xx xxx xx. Xxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxx Xxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx.
Xxx xxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx xxx, xxx xx xx "xxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xx xx xxxxx Xxxxxxxxxxx. Xxx Xxxxx xx Xxxxxxx xxxx xx xxx Xxxxxxxx xxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxx. Xxx xx xxxxx xxx Xxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxx XxxxxxxxxxxxXxxxxxxxxxxx, xxxx xxx xx Xxxx xxx xxxxxxxxxx Xx, xxxxxxxxx xxxx xxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxxxxxx xxxxxxx. Xxxx Xxx xxxxx xx: Xxxxxx xxx xxx Xxxxx xxxxx xx xxxxxxx.
Grundsatz: Zuordnung des Arbeitgebers bleibt maßgebend
Xx xxx xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxx, xxxxxxx xxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx x Xxx. x XXxXx. Xxx xxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
Xxxxxxxx:
Xxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxx Xxxxx xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx xxx xx xxxx Xxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxx, xxx xx xxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
Was gilt, wenn der Arbeitgeber eine Weisung nicht vorgenommen hat?
Xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxx xxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxx, xxxxx xx xxx xxx Xxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xx. Xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xx xxx Xxx xxxxxxxx Xxxxx Xxxxxxxxxxxxxxxx
- xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx
- xx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxx
- xxxxxxxxxx xxx Xxxxxxx Xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxxx.
Xxx xxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx: Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xx. XXXX: Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxxxxxxx xxxx, xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
Xxxxxxxx:
Xxxxxxxxxxxx Xxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxx Xxxxx xx xxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx. Xx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx: Xxx Xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxx xxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxx xx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx.
Xxxxxxxx:
Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxx xx Xxxxxx xxxxx "XxxxxxxxxxxXxxxxxxxx" xxxxxxxxxxx, xx xxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xx xxxxxxxxxxx, xx xxx xx Xxxxxxxxxxxx xxxx xxx xxxxxxx xxx xxxxxxxx xxxxxxxx. Xx xxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx. Xxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx xxxx xxxxx Xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xx xxxx Xxxx xxxxxxxxx xxxx xxxxxx XX xxxxxx xx xxxxxx. Xxxxx: Xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxxxx xxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xx xxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxx xxx xxxx xx xxxxxxx xxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxx xxxx xxxxxxx xxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxx, xxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxx x xxxx x xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx: Xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xx xxxxxxxxxxxxxxxx.
XXXXXXXXX:xxxxxxXxxxxx xxx xxxxxx Xxxxxxxx xxxxx, xxxx xx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxx. Xxxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxxxx xxx Xxxx, xxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxx Xxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx xx xxx xxxxxx Xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx.
9. Abzug trotz doppelter Haushaltsführung
Xxx Xxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxxxxx xxxxxxxxxxxx, xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxx xxx Xxxx xx xxxxxxxxx, xx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx xx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxx xxxx xxxx xxxx.
Xxx XxxxxxxxxxxXxxxxxxxx xxxx xx xxxxxxxx xxxx xxxx xxx Xxxx xxxxxxx xxxxxxx xxxxxx, xx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx. Xx xxxx xxxx xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx.
Xxx xx xxxxx Xxxxx xxxx xxxx xxxxx Xxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxx xxxx xxxx xxxxx xxxxxxxx xXxxxxx: Xxxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxx, XxxxxxxxxxxxxxxxXxxx xxxxxxxx.
10. Wie lange muss pro Tag gearbeitet werden?
Xxx xxxxx xxxx xxxxxxxxxx xxx Xxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xx x XXX xxxxxxxxxx xxxxxxx xxxxxx xx xxxxxxxx Xxxxxxx: Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxx xxx. Xxx xxxxx xxxxxxx xxxx xx Xxxxxxxxxx, xx Xxxxxxxxxx xxxx xx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxx xxxx xxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxx xxx Xxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxx xxxxxxx. Xxxxxxxxx xxxxxxxxxx xx xxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxx xxxx.
Xxxx xxx Xxxxxx xxx xxx Xxxxxxx: "Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xx.X. xx Xxxxxxxxxxx, Xxxxxxxxxx xxxx xx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxx xxxxxx xxx xxxx xxxxx Xxxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxxx xxx xx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxxxx. Xxxx xxxx xxxx xxxx, xxx xx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxx, xxxx x.X. xx Xxxxxxxxxx xxxx x Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx x xxx Xxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxx xxxxxxxx." Xxxx xxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxx xXxxxxxxxxx xxxxxxxx, xx.xx.xxxxx .
Xxxxx: Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxxxxx xxxxxxx, xx xxxx xxxxx xxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxx xxxxxxxx. Xxxxx xxxxxxxx xxxxxx xxxxx xx xxxx xxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xx xxx Xxx, xxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxxxx xxxx, xxxxx xxx Xxxxxx xxxxxxxx xxx. Xxxx xx xx xxxxxx xxxxxxxxxxxxx: Xxx xxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxx xxxxxxxx xxx, xxxx xx xxx xxxxxxxx Xxxxx xXxxxxxxxxx, Xxxxxxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxx Xxxxxxx xxx xxxxxxx xxx xxxxxxxxxx xxx, xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxx xxxxxx.
11. Eintrag in der Steuererklärung
Xxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxx X xxx Xxxxxxxxxxxxxxxx xxxxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxx xxxx xx xxx Xxxxxx XxxX.
Xxx xx xxx Xxxxxx X xxxx xxx Xxxx xxxx xxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxx, xxxx xxxxxx xxxxx xxxxxxx. Xx Xxxxx xx xxxx xxx xxx Xxxxxx xxxx xxx "xxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxx xxxxx, xxx XxxxxxxxxxxXxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxx xx xxxx xx xx xxxxxxxxxx.
Xx Xxxxx xxxx xxx xxx Xxxxxx X xxxxxxxxx xxxxxx xxx xxxxxxx xxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxx xxx XxxxxxxxxxxXxxxxxxxx.
Xxxx xxxxxxxxx Xxxxxxx xx xxx Xxxxxx X xxxxxxx Xxx xxxx xxxxxxxxxxx xxxxxxxx:
Xxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxx "xxxxxxxx" XxxxxxXxxxxXxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx. Xxx xxxx xxxxxxx Xxxxxxx xxxxxx xxxxxx, xxxxxx xx Xxxxx xx xxxx xxx xxx Xxxxxx X "xxxxxxxxxx xx xxx Xxxxx" xxxxxxxxx.xxxxxxXxxx Xxxxxx xxx xxxxx xxxxxxxxxx xxx xx xxxxxxxx xxx Xxxxxx X xxxx xxx Xxxxx xxxx xxxx xxxxxx, xxxxxx xxxxx xxxxxxxx Xxxxxxx: Xx xxx Xxxxxx xx xxx xx xxxx xxxxx xxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxx xx xxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxx. Xxx xxxx xxxxx Xxxx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxx xxx xxx Xxxxxx "xxxxxxxxxx xx Xxxxx" xxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxx xxx Xxxx xx, xx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxx Xxxxx, xxxx xxx Xxxxxxx xxx Xxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxxx xxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxx!
XXXXXXX: Xxxx xxxxxx Xxx xxxxxxxxxXxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xXXXx. Xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx.
xxxxxx