Berufliche Telekommunikationskosten

1. Wann Telekommunikationskosten Werbungskosten sind

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2. Werbungskostenabzug nach Pauschalabrechnung

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a) Methode "Rechnungsbetrag"

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b) Methode "Durchschnittsbetrag"

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c) Welche Kosten werden mit der Pauschalabrechnung erfasst?

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3. Werbungskostenabzug gegen Nachweis

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4. Was der Arbeitgeber steuerfrei erstatten darf

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a) Auslagenersatz gegen Einzelnachweis

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b) Auslagenersatz nach Pauschalregelung

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5. Kosten für ein Auto- oder Mobiltelefon

a) Telefon in einem Fahrzeug des Arbeitnehmers

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b) Telefon in einem Fahrzeug des Arbeitgebers

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6. Telekommunikationskosten steuerlich geltend machen

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7. Telefonkosten bei Auswärtstätigkeit und doppeltem Haushalt

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