1. Auswärtstätigkeit: Tätigkeit außerhalb der "ersten Tätigkeitsstätte"
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2. Was ist eine erste Tätigkeitsstätte?
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a) Wie erfolgt die dauerhafte Zuordnung?
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Bestimmung durch den Arbeitgeber
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Dauer der Tätigkeit
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Xxxxxxxx:
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Xxxxxxxx:
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Xxxxxxxx:
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Arbeitsvertraglich mehrere Dienststellen, tatsächlich aber nur eine Dienststelle aufgesucht
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b) Wenn die Arbeitsstätte nicht dem Arbeitgeber zuzurechnen ist
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Xxxxxxxx:
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Xxxxxxxxxx:
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Xxxxxxxx:
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Xxxx Xxxxxxx xxx xx xxx xxxxxx Xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xx xxxxx Xxxxxxxxxx xxxx xxxx xxx "xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx" xxxxxxxx xxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx
c) Wenn die Arbeitsstätte nicht ortsgebunden ist
Xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxx xxxx. Xxxxx xxxxxxx xxxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxx:
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Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxx, xxxxx xx Xxxxxxxxxxx xxxxx "xxxxx Xxxxxxxxxxxxxxxxxx".
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d) Wenn die Arbeitsstätte das häusliche Arbeitszimmer ist
Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxx xxx Xxxxx, Xxxxxxxxxxxxx xxx. XxxxxXxxxxx xxx xxxxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxxx xx Xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx xx Xxxxx xxx xxxxxxxx. Xxx xx xxx Xxxxxxxxxx xxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxx.
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Xxxxxxxx:
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e) Aktuelle Rechtsprechung
Xxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxx Xxxxxx "Xxxxxxxxxxxxxxxxxxx" xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx.
Piloten, Flugbegleiter, Luftsicherheitskontrollkräfte
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Xxx XX Xxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxx. Xxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx, xxx xxxx xxxx xxxxx xxxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xXX Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxx XXX xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxxx: Xxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxx, xxxx xx xxxx xxxxxxxxx xx xxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx.
Polizeibeamte
Xxx XXX xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxx xxxx. Xx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxx Xxxxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx xxxxx xxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xx xx xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xx xxxxx xx. Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xx. Xxx XXX xxx xxx Xxxxxxxxxx xxxxxxxxxx.
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Rettungsassistenten, Sanitäter
Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xx xxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xXxxxxxxxxxxxXxxxxxxx, xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xXxxxxxxxxxxxXxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
Lokführer von Werksbahnem
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Xx xxx Xxxxxx xxx XxxxxxxxXxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxx. Xxx xxxxxx: Xxxx Xxxxxxxxxx, xxx xxx xxxxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxx, xx xxx xxx xxx Xxx xxxxxxxxxxx. Xxxxxxxxxx xxx XX xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxx, xxxx xxx xxxx xxx xxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx, xx xxx xxx xxx Xxx xxxxxxx xxxxxxxxxxx, xxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxx xx xxxx xxxxx xx. Xxx Xxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
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Postzusteller
Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx xx xxx xx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxx, xxxx xx xxxxxxxx xxxxxxxxxxxxxx xxxxx xxxx xxx xxxx Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxx xxx, xxxxxx xxxxx Xxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XX X xxxxxx. Xxx Xxxxx, xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx, xxxxxx xxxx xx Xxxxxxxxxx xxxxx. Xxxx xxxxx Xxxxxxx xxx xxxxx Xxxxx xxxxxx xx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.
Mitarbeiter der Ordnungsämter
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Müllwerker
Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx, xxxx xx xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx xxxx xxx xxxx Xxxxxxx xxx xxxxx Xxxxxxx xxxxxxxx xxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx.
3. Auswärtstätigkeit bei Arbeitnehmern mit mehreren Tätigkeitsstätten
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Xxxxxxxx:
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Xxxxxxxx:
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Xxxxxxxx:
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Xxxxxxxxxx:
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4. Auswärtstätigkeit bei Arbeitnehmern mit weiträumigem Tätigkeitsgebiet
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Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx
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Xxxxxxxx:
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Sonderfall "Mehrere Einsatzstellen"
Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx, xx Xxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxx, xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xx xxx xxxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx Xxxxxx xxxxxxxxxx xxxx. Xxxxxxxx xxxxxx xxx Xxxxxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx Xxxxxx xxxx "Xxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxxx. Xx xxx Xxxxxxx xxxx xxxxx xxxxx xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxx Xxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.
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- Xxxxxxxxxxx: Xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx. Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxx Xxxxxxxx xxxxxxxx xxxxx xxxxxxx, xxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxx xx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxx.
- Xx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxx, xxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx Xxxxxx xxxxxxxx, xxxxx xx xxxxxxxx xxxxx xx. Xxxxxxxx xxx xxxx "Xxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxx. Xx xxx Xxxxxxx xxxx xxxx xxxxx xxxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx, xx xxxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx. xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx, xxxxxx xx xxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxx.
XXXXXXXXX: Xxx Xxxxxx xxx Xxxxxxxxx Xxxxxx xxxx xxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxx xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.
Xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxx: Xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xx xxxx xx Xxxxxx xxxxx, xxx Xxxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx x.x.xxxx, x X xxxxxxx xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx. Xxxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxx, xxxx xx xxx xxxxx, xxxx xxxx xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxx xxxxxx, xxx xxxxxx x xxxxxx xxx xx xxxxxx XXXxXxxx x xxxxx xxxxxxxxxxxx xxxxxx, xxxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx. Xx xxxxxx xx xxxx xxxxx Xxx, xx xxx xx xxxx xxx xxxx Xxxxxxx xxx xxxxxxx xxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxx xxxx xxxx xx xx xxx Xxxxxxxxx xxxxx xx xxx Xxxxxxx xxx Xxxxxx xxxx, xx xxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.
5. Auswärtstätigkeit bei Arbeitnehmern ohne erste Tätigkeitsstätte
Xxxxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxx xxxxx "xxxxx Xxxxxxxxxxxxxxxxxx", xxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxx xxx xxx xxxx xxx xxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx
- Xxxxxxxx, Xxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx., xxx xxx Xxxxxxxx xxxxx xx xxxxxxxx Xxx xxxxxxxxxxx.
- Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xx xxx xxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx, x.X. Xxxxxxxxx, Xxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxx.
Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xx x xxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx x,xx x xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx.
XXXXXXXXX: Xxxx xxxx xxxx x xxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxx xxxx xx xxxxxxxxx xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.
Xxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx., xxx xxx Xxxxxxxx xxxxx xx xxxxxxxx Xxx xxxxxxxxxxx, x.X. Xxxxxxxx, Xxxxxxxxxx. Xxxxx Xxxxxxxx xxxx x xxxxx xxx Xxxxx "xxxxxxxxxxxxxx xxxxxxxxxxxxxxx" x xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxxxx xxxxxxxxxxxxxxx x.X. xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxx xxx Xxxxxxxx xx Xxxxxxx xxxxxx, xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.
XXXXXXX: Xxx xxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxx", xxxx xxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxx x xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxx xxx xx xxx Xxxxxx xxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.xxxxxx
Xx xxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx:
- Xxxx xxxx XxxxXxxxxx xxxxx xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxx xxxxxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxxx XxxxXxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx.
- Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xx xxx Xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx, xxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxx xxxxxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxxx XxxxXxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx.
- Xxxxxxxx, xxx xxx xxxxx Xxxxxx xxxxxx xxxx, xxxxx xx xxx Xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxx, xxx Xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxx x. X. xxxxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxx xx xxxxxx XxxxXxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx.
- Xxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxx xxx xxx Xxxxxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xx xxx xxxx xxx Xxxxxxx xxx xxx Xxxxxx xxxxxxxxx xx xxxxxx, xxxxxx xxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx.
AKTUELL: Interessantes Urteil für Bauarbeiter und Co.
Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxx xxxxxxxx, xxx xxxxxxxxxx xxx "Xxxxxxxxxxx" xx xxxxxx Xxxxx xx xxxxxxxxx xxx. Xxxx xxxxxx xxxxxxxxxxxx: Xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxxxx: Xxx Xxxxxx xxx XXX xxx xxxxx xxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx, xx xxx xxxxx Xxxx xxxxxxx xxxxxxx.
- Xxx Xxxx: Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx. Xxxx xxxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxx Xxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx, xx xxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxx xxx xxxxxxx Xxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx x,xx XXX xx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx. Xxx XXX xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xx xxx xxxxxx xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx.
- Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx xxx, xx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxx xxx XXX xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx, xxx xxxx xxxx xxx xxx xxxxxxx Xxxxx xxxxxxxxxxx.
- Xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxx, xx xxx xxxx xx xxx Xxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxx Xxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxx, Xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx. Xx xxxxx xxxxxxxxxxxx xxxxxx xx, xx xxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxx xxxxxxx.
- Xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xx xxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx x"xxxxxxxxxxxx"x xx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxx xxxx xxx x,xx XXX xx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xx xxxx xxx Xxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx, xxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx.
XXXXXXXXX: Xxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx. Xxxx xxx xxxx xxxxxx xx xxxxxxx, xx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xx xxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx. Xx xxxxxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx.
XXXXXXXXX: Xxxx xxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxx xxxx xx xxxxxxxxx xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx.
Bei ständig wechselnden Einsatzstellen keine Dreimonatsfrist
Xxxxx Xxx xx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxx xxxxx xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxxxx "xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxx xxx x Xxx. xx Xxxx x XXxXx. Xxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxx xxxxxx xxxx xx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx. Xxx Xxxxxx xxx xxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxxx xxxx xxxx xxx xxxx Xxxxxxxxxx xx xxxx.
Private Fahrgemeinschaften nicht betroffen
Xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxx Xxx xxxxxx xx xxx Xxxxxx xxxx xxx xxx. Xxxx xxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxx Xxxxxx xx xxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxx. Xxxxxxxxxxx, xxxx xx xxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx, xx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.
6. Auswärtstätigkeit bei Ausbildung oder Fortbildung
Xxxxxx xxxxx Xxxx xxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx. xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxx, Xxxxxxxxxxxxx.
Xxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxx, Xxxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx xxxx.
Bildungsmaßnahme außerhalb der ersten Tätigkeitsstätte
Xxxxxx Xxx xxx Xxxxxxxxxxxx xx Xxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxxx, xxxxxxx xx xxxx x xxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxx, Xxxxxxxxx xxx. xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxx:
- Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx.
- Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxx xxxx Xxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxx xxxx xxxx Xxxx.
- xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx.
- Xxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxx,
XXXXXXXXX: Xxx xxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxxx xxx xxxx Xxxxxx xxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxx xxxxxxxxxxx. Xxx xxxxxxxx, xxxx Xxx xxxxx Xxx xxx xx xxxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx.
XXXXXXXXX: Xxxxxx Xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xX x.x Xxx. x Xxxx x XXxXx.
Bildungsmaßnahme in Vollzeit
Xxxxxx xxxx xxxxx xxx Xxxx, xxxx Xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx: Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxx, xxxx xxxxx Xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.
Xxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxx xxxxxxxx. Xxxx xxxx xxxxx xxxxxxx, xxxx xx xxxx xxxxx xxxxx xx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XX X xxxxx xxx XX X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.
x Xxxxxxxxxxxxxxxxx xxx xx xx Xxxxxxxxxxxxx,
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x xxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx.
Xxx xxx xxxxxxxxxx Xxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xx Xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx xxxxxx xxxxxxxx Xxxxxx:
- Xxxxxxxxxxx: Xxx xxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx "xxxxx Xxxxxxxxxxxxxxxxxx", xxxxxxx Xxx Xxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx.xxxxxx
- Xxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx.
- Xxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxx, xxxx xx Xxxxxxxxx xxxx Xxxxxxx xxx xxxxxxx Xxxxx xxxxxxx xxxx xXxxxx, Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxxx. Xxx Xxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxxx.
XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxxxx xxxxx Xxxxx xxxxxx xxx xx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxxx.
Bildungsmaßnahme in Teilzeit
Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xx Xxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxx:
- Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxx xxx xx xxx xxxx xxxx Xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xx xxxx xxxxx xxxxxx xx xxxx xxxx "Xxxxxxxxxxxxxxxxxxx", xxxxxx xxxx xxxx Xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx x xxx xxxx xxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.
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Bildungsmaßnahme bei Arbeitslosigkeit (hier: Teilzeitstudium an der Fernuni Hagen)
Xx Xxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxx xxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxx Xxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxx xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx Xxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xx xx xxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx, xxxx xxxxxxxxx xxxx x.xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxx.
Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx.xxxxxxXxxxxxxx:
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- Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XX X xxxx xxx. Xxx xxxx xxxxxxxx xxxx, xx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxx.
Duales Studium
Xx Xxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxxx xxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx.xxxxxx
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- Xxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxx, xxxxxxx xx xxxx xx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.
- Xxxx xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
- Xxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xx xxxx xxxxxxxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx.
- Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxx Xxxxxx xxxxxxxxxxx. Xx xxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxx Xxxxxx xxx xxxxxxx. Xxxx xxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx.
XXXXXXXXX: Xxxx xx Xxxxxx xxx xxxxxx Xxxxxxxx xxx. xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxxxx xx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx x xxxx xxxx xx xxxx xx xxx Xxxxxxxxxxx xxxxxxx x xxxxx xxxxxxxxx xxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx, xxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx.
Xxxxxxxxxx:
Xxxxxxx xxxx xxx xxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxx. Xxxx xxxxxxx xxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxx Xxxxxxx xx Xxxxxxx xxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx. Xx xx xxxx xxxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxx xxxx Xxxxxxxxx xxxxxx Xxxxx xxxxx xxx Xxxxxxx xxxx xxx xx Xxxxxxx xxx Xxxxx xxxxxxxxxx xxx. Xxxxxxxxxxxxx, xxx Xxxx xxx xxxx xxxxx xx Xxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XXX X xxxxx, XXX X xxxx, XXX X xxxxx, XXX X xxxxxx.
7. Auswärtstätigkeit oder doppelte Haushaltsführung?
Xxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxx, xx xxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.
- Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx.
- Xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xx xxxxx Xxx xxxxxxxxxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx .
Xxxxxxxxxxxx xxxxx xx xxx, xxxx Xxxxxxxxxxxx xx Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, x.X. xxxx xxxxxxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx.
- Xxx Xxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxxx.
- Xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxx xx Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxx xxx xxxxx "Xxxxxx xx Xxxxxxxxxxxxxxxxxx" xxxxxxxx xxxx. Xxxx xx xxxxx xx xxx xxxxxxxxxxxxxx, xxx xxxx xxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxxx.
- Xxxxx Xxx xx Xxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx xx xxxxx Xxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxx xxxx xx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxxxxxxxxxxxx xx Xxxxxxxxxx
8. Auswärtstätigkeit oder Fahrt zwischen Wohnung und Arbeitsstätte?
Xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxxxx Xxxxxx xxxxxxxx, xxxxxxxxxxxxxx Xxxxx xxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx xxxx xxxxxxx, xxx Xxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxx xxx Xxxx xxxx Xxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxx xxx. xxx Xxxxx xxxxxxxxxx. Xxx Xxxxx xxx, xx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxx xxxx xx xxx xxx Xxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxxxx.
- Xxx Xxxxxxxxx xxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxxx Xxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxx xxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxx xx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
- Xx Xxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxx xxx xxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxx xxxxxxxxx xxxx. Xxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXX Xxxxxxxx xxx xx.xx.xxxx, XX xxxx X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.
Xxx Xxxxxxxxxxxxxxx xxx xxx xxx. Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxx xxxxxxxx: Xxxx xxxx Xxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx x x.X. Xxxxxxxxxx, Xxxxxxxxxxxx x xxxxxxxxxxxx xxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.
9. Auswärtstätigkeit oder Incentive-Reise?
Xxxxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxx Xxxx xxxxx xx Xxxxxxx xxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxxx xXxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxx xxxxxxx xxxx, xxxx xxxx Xxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxx xxxx xxxxx XXXxXxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxx. Xxx xxx Xxxxxxx xxxxx xxxx xxxxxx, xxx xx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx:
- Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx x.xx.
- Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx.
- Xxxxxx, xxx xxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx XXx. Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxx xxx.
- Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xx Xxxxx xxx x xxx. xxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxXxxxxx: Xxxxxxx xxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxxx.
10. Auswärtstätigkeit mit privater Mitveranlassung
Xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, x.X. xxx Xxxxxxxxxxx, xxx Xxxxxxxxx xx xxxxx Xxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx, xxxxxx xx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxx xxxx Xxxx xxxxxxxxxxxx, xx Xxxx xxx Xxxxx xxxxxx xx xxxxxx. Xxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xx Xxxxxxx xxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxxxx xxxxxx xxxxxx xxx xxx Xxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxx Xxxxxx xxxxx xxxxxx xxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxx xx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxx.
Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxx xxx Xxxx, xxxx
- xxx Xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xx Xxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxx.
- xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx.
Xxxxxxxx xxxx xxxxxxxxxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx Xxx xxx Xxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XxX xxxx, XXxXx. xxxx XX X. xxxx.
XXXXXXXXX: Xxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxx xxx Xxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, x.X. Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxx xxx xxx xxxxxxxx Xxxxxx xxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx.
XXXXXXXXX: Xxx XXX xxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx: Xxxxxx Xxx xxx Xxxxxxx Xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxx, xx xxxxxxx xxx Xxxxxx xxx Xxxx xxx Xxxxxxxxxx xxxx xxxx xx xxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XxX xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxx xxxxxxxx Xxxxx, x. X. Xxxxxx, xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.
XXXXXXX:xxxxxxXxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxx xxx xxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxx Xx. Xxx xxxxxxxxxxx xxx xxx xxxxxxxx "Xxxxxxxxxxxx" xxx Xxxxx xxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxx! Xxxxxxx Xxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxx xxx, xxxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx.
11. Homeoffice: Sind gelegentliche Fahrten zum Betrieb Dienstreisen?
Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx", xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxx Xxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxx 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 Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxx x Xxx. x XXxXx. Xxx xxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxx, 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 xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx 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 xxxxx, xxxx xxx Xxxxxxxxxxxxx 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 xxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxxxxxxx, xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
Xxxxxxxx:
Xxxxxxxxxxxx Xxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx 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 Xxxxxxxxxxxxx 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 xxxxxxxxxxx Xxxxxxxxxxxxx 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 xxxxxxxxxx Xxxxxxxxxxxxx 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.
XXXXXXXXX: Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxx. Xxx xxxx xxx xxx x.x.xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xx Xxxx xxxxxxxx.xxxxxxXx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxx xxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxxx, xxx Xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxx xxxxxxx xxxx, xxx xx xxxx xxxxxxxxx xx xxxxxxxxxxx.
12. Sonderthema: Soldaten der Bundeswehr
Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx. Xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx.
Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx x xx xxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx.
Die Grundsätze
Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx:
- Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxx xx xx xxxxxxxxx xxxxxx xxxxxx xxxx.
- Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxx xxxxxx xxxxxx, xxxx xx xxxx xxxx xxxxxxxxxxx Xxxx, xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx.
Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxx: Xxxx xx xxxxxxx xxx xx xxxxx. Xxxxxxxx xxxx xxxx xxxxx xxxxxx xxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxx xxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxx xxx. Xxx xxxx xxxx Xxxxxxxxxx xxxxxxx, xxxx xxxxxx xxxxxxxx xxxxxx,
- xx xxxxx xxxx xxxxx Xxxxxxxx xxx xxx xx xx Xxxxxxx xxxxxxx xxx
- xx xxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx.
Begrenze Verwendungsdauer bei Berufssoldaten
Xxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx, xxx xxxx xxx xxxx xxxx xxxx Xxxxx. Xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxx Xxxx xxxx xxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxx. Xxxx xxxx xx xxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xx Xxxx xxx xxxxxxxxxx Xxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxx xxxx xxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.
XXXXXXXXX:xxxxxxXx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx xxx xxxxx xxx xxxXxxxxxxXxxxxxxx xxxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx.
Sonderfall Zeitsoldaten
Xxx Xxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx "Xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx" xxxx "Xxxxxxxxx xxx xxxxxxxxxxx Xxxx" xxxxxxxxx. Xxx xxxxxx, xxxx xx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxx xxxx xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xXxxxxxxxxx Xxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.
- Xxx Xxxx: Xxx Xxxxxxxxxx xxxxx xxxx "xxxxxxxxxxxxxxx" xx Xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx, xx xxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxx Xxxxxxx xxxxxxxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx.
- Xx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx "xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx, xxxx xxx Xxxxxx xxxx Xxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx, xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.
- Xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx "Xxxxxxxxxxxxxxxx" xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
- Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx, xxxx xx xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxx xxxxxxxxx xx, xxxxxxx xxx xxxxxxxxxxx xxxx xxxxxx Xxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx. xx Xxxxxxxxxxxxxxxxxxxxx.xxxxxx
Xx xxx Xxxxxxxxxxx xxxx xx x xxxx Xxxxxxx xxx Xxxxxxx x xx xxx Xxxxx, xx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxx Xxxxx, xx xxxx "Xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx" xxxxxxxx.
Xxxxxxxx:
Xxxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxx xxxxxxxxxxxx xxx xxxx xxxx xxxxx xxxx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx, xx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xx xxx Xxxxxxxx xxxxxxx. Xxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx.
Xxx xxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx.
Xxxxxxxx:
Xxxx Xxxxxxx xxxxxxxxxxxx xxxx xxxx xxxx Xxxxx xxx xxx Xxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxx xxxx Xxxxx, xxxxxx xx xxx xxxx xxxx Xxxxxxxxxxx xxxxxx. Xxxx Xxxxxxx xxxx xxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xx xxx xxx xxx Xxxxxxxxx xx xxxxx xxxxx Xxxxx xxxxx. Xxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxx xxxx xx xxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxx. Xxxxx: Xxx Xxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx: Xxx xxxxxxxxx Xxxxxxxx, xxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.
Kürzung der Werbungskosten
Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxx. Xxxxx xxxx xx xxxx xxxxx xx "xxxxx" Xxxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.
Xx xxxxxxxx xxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxx xxxxx Xxxxx: Xx Xxxxxxxxxx xxxxxx xx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxx x Xx. xx XXxXx xxxxxxxxxx xxxxxx. Xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx.xxxxxx
13. Sonderthema: Beamtenanwärter
Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx. Xxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxx xxx xxxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxx xx Xxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx. Xx xxxxxx Xxxxxxx xxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx.
Die Grundsätze
Xxxxxxxxx xxxxx xx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxxxx xxxx xx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxx xx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxx, xx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx xxx xxxx x xxxxx xxxxxx x xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx
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- Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxx xxxxxx xxxxxx, xxxx xx xxxx xxxx xxxxxxxxxxx Xxxx, xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx.
- Xxx Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xx xxxxxxx xxxx xxxxx xx xxxx xxxxxxxxxx Xxxxxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, X xxxx x xx x Xx xxxx.
Xxx Xxxxxxxxxxxx xxxx Xxxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxx.
Vorübergehende Zuordnung zu einem anderen Amt
Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxx Xxx xxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xx xxxxxxx xx xxxx xxxxxxxx xx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxx Xxx xx xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx x xxx xx xxxx Xxxxxxx x xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx XXX xxxx xx XXXx.
XXXXXXXXX:xxxxxxXxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxx Xxxxxx xxxxxxxx. Xxx Xxxxx xxxxxxx xxxx xxx Xxxxx, xxxx xxx Xxxxxxxxx xxxx xxxx xxx xxxx Xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxxx xx xxx xxxxxxx Xxx xxxxxxxxxx xxxx.
Unterrichtsämter und auswärtige Lehrgänge
Xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxx, Xxxxxxxxxx, Xxxxxxxxx xxxxxxxxxx, xx xxxxxxx xx xxxx xxxx xxxx xx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx x xxxx xxx xxxxxx xxxx Xxxxxx x xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.
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Übernachtungskosten
xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxx xxxxxxxxxxxxxx Xxxxx, xxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxx xx xxxxx Xxxxxxxxxx. xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxx xxx xxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.
Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xx xxxx xxxx xx xxx Xxxx, xxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx, xxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xx "Xxxxxxxxx" xxxx xxxxx xxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxx Xxxxxxx xx xxxxxxxxxx. Xxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx " Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx" xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx.
Kürzung der Werbungskosten
Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxx. Xxxxx xxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxx, xxx xxxx xx xx x xxxx xxx Xxxxxxxxxxx xxx xx xx x xxxx xxx Xxxxxxx xxxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxx xx xxxxxxxxxx xxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxx.
Xxxxxxxx:
Xxxx Xxxxxxx xxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xx xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxx, xxxx Xxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx xx XXX xxx Xxx xxxxxxx. Xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxx:
Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxx Xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx |
xxxxxx xxxxxx x,xx XXX xx,xx XXX xx,xx XXX xx,xx XXX xx,xx XXX xx,xx XXX xxxxxxxxxxxx |
xx,xx XXX xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx .x. xx,xx XXX xx,xx XXXxxxxxx |
Xx xxxxxxxx xxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxx xxxxx Xxxxx: Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxx x Xx. xx XXxXx xxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxx xxxx xxxx xxxxxx xxx xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxx.
Doppelte Haushaltsführung
Xxx xxxx xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxxx xxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxx xxxxxx xxx xxx xxxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxx, xx xx xxx Xxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxx xxxxxxxx, xx xxxxx xxxxxxx xx xxx Xxxxxx xxxx xx xxxxx xxxxx Xxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xx Xxxxxxxxxx xxxx. Xxxx xxxx xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxx xx Xxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxx Xxxxxxx " Xxxxxxxxx Xxxxxxxx: Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx" xxxxxxxxx xxxxxx.
Sonderfall Langfristige Abordnung
Xx xxxx Xxxxxx, xx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxx xxxx xxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx: Xxxx Xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxx xx, xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx.
Xxxx xxxx xxx Xxx, xxx xx xxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx "xxxx xxx xxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx" xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxx: Xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx.
Xxx Xxxxx xxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xx xx xx Xxx. x Xxxxxxxxxxxxxxxxxxx xxxxxx xx: "Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxx."xxxxxxXxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxx Xxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxx xxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxx xxxxxxx, xxxx "xxxxxxxxxxx" xxxx, xxxxxx xxxxx xxxxx Xxxxx.
14. Fahrtkosten: Interessantes BFH-Verfahren für Leiharbeitnehmer
Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxx. Xxx xxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx, xx xxx xxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxx Xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxx. Xxx xxx xxxx xx xxxxxxxxxxx:
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Xxxxxxxxxxxxxx xxx xxx x xxxxxxxxx x Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xxx xx.x.xxxx xx X xxxxxxxx. Xxxxxxxxxxxxx: Xxx XX Xxxxxxxx xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx XXX xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx xxxx xxxxxxxx, xxxx xxx XXX xxx xxxxxxxxx xxxxx xxx XxxX xx xxxx Xxxx xxxxxxxx, xxxx xx xxxx xxxxxxxxxxxxx xxxxxx xxxxxxx x xxxxxxxxx x Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxx.
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