Auswärtstätigkeit: Abzug von Übernachtungskosten mit Frühstück

Zum 1.1.2010 wurde der Mehrwertsteuersatz für die Übernachtung in Hotels und Pensionen von 19 % auf 7 % abgesenkt, für das Frühstück und andere Nebenleistungen jedoch bei 19 % belassen. Dies bringt erhebliche Verkomplizierungen insbesondere für Geschäftsreisende mit sich, führt wegen des niedrigeren Vorsteuerabzugs nicht nur zu einer Mehrbelastung für Unternehmen, sondern auch zu Mehrkosten für Arbeitnehmer. Zur Glättung der Wogen lässt das Bundesfinanzministerium einige Vereinfachungen zu (BMF-Schreiben vom 5.3.2010, BStBl. 2010 I S. 259).

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1. Unterschiedliche Mehrwertsteuersätze für Übernachtungen und Nebenleistungen

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Ermäßigter Steuersatz 7 %

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Regulärer Steuersatz 19 %

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Ausweis der Hotelleistungen in der Rechnung

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2. Wie Übernachtungskosten bei Auswärtstätigkeiten behandelt werden

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a) Wenn die Hotelbuchung nicht durch den Arbeitgeber erfolgt

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b) Wenn die Hotelbuchung durch den Arbeitgeber erfolgt

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3. Das BMF-Schreiben vom 5.3.2010 (BStBl. 2010 I S. 259)

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a) Anwendung des ermäßigten Steuersatzes für Beherbergungsleistungen
(§ 12 Abs. 2 Nr. 11 UStG) ab dem 1.1.2010

1. Allgemeines

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2. Vermietung von Wohn- und Schlafräumen, die ein Unternehmer zur kurzfristigen Beherbergung von Fremden bereithält

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3. Kurzfristige Vermietung von Campingflächen

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4. Leistungen, die nicht unmittelbar der Vermietung dienen

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5. Anwendung der Steuerermäßigung in den Fällen des § 25 UStG

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6. Angaben in der Rechnung

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b) Lohnsteuerliche Folgen und Anpassungen ab dem 1.1.2010
im Vorgriff auf eine Ergänzung der Lohnsteuer-Richtlinien

1. Getrennter Ausweis von Beherbergungsleistung und Sammelposten für andere, dem allgemeinen Umsatzsteuersatz unterliegende Leistungen (R 9.7 Abs. 1 Satz 4 Nr. 1 LStR)

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2. Gestellung eines Frühstücks in Verbindung mit Übernachtung bei einer Auswärtstätigkeit (R 8.1 Abs. 8 Nr. 2 LStR)

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3. Anwendungsregelung

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