Fahrten zur Arbeit: Einzelheiten zur Entfernungspauschale bis 2013

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1. Die Details der Entfernungspauschale

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a) Das Verkehrsmittel spielt keine Rolle

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b) Welche Entfernung ist maßgebend?

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c) Nur volle Kilometer absetzbar

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d) Nur eine Fahrt pro Arbeitstag absetzbar

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e) Wie viele Tage berücksichtigt werden

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f) Wohnung als Ausgangspunkt

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g) Begrenzung auf einen Jahreshöchstbetrag von 4.500 EUR

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h) Wann die Entfernungspauschale halbiert wird

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i) Entfernungspauschale auch für ein "zur Nutzung überlassenes Fahrzeug"

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2. Sonderregelung für behinderte Menschen

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a) Fahrten teils mit eigenem Pkw und teils mit öffentlichen Verkehrsmitteln

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b) Fahrten zeitweise mit eigenem Pkw und zeitweise mit öffentlichen Verkehrsmitteln

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Xxxx Xxxxxxxx x xxx XxX xxx xx xxx Xxxxxxxxxxx "X" x xxxxxx xxx xx xx xxxxx Xxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxx xxx xxxxxxx Xxx xxx Xxxxxxx xxx xx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx. Xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx XXX.

c) Eintritt der Behinderung während des Jahres

Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xx xxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxx xx Xxxx xxx xxx xxxxxxx Xxx xx xx xxx Xxxxxxx xxx xxx xxxx xx xx xxx xxx Xxxx xxx Xxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxx XXX xx Xxxxx. Xxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxx XxX xxx xx xxx.

3. Fahrten zur Arbeit mit öffentlichen Verkehrsmitteln

Xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx Xxx, Xxxx, Xxxxxxxxxxxx, XxXxxx, XxXxxx x.xx., xxxxxxx Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxx Xxx xx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx x.xxx XXX xx Xxxx xxxxxxxx.

Xxxxx Xxx xx Xxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx, xxx xx xxxx xxxx xxxxxxxxx xx xxxxxxxx:

• Xx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xxxx xxxxx xxxxxx xxxx xxx xxx xxxx xxx xxxxx Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx Xxxxx x.
• Xxx xxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxx Xxx xxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxx Xxx xx xxxxxxx, xx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx xxxx xxxx XxxxXxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxxxx Xxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx x xxxxxxxxx xx xxx Xxxxx xxx XxxxXxxx xxxxxxxxxx. Xxxx Xxx xxx XxxxXxxx xxxx xxxx xxxxxxx Xxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxxxx Xxxxx xXXX Xxxxxxxx xxx xx.xx.xxxx, XXxX xxxx X. xxx.

XXXXXXXXX: Xxx Xxxxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxx xxxxx xxx Xxxxxxxx xx xxxxxxxx xxx xxx xxx xxxxxxx Xxxxxxx xx Xxxxx xxxxxxxxxxxx xxxx xxxx xxxxxx xxx xXxxx xxxxxxxxxx xx xxxxxx. Xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxx xxx xxx XxxxXxxxxXxxxxxxxxxxxXXxXxxxx xxxxxxx. Xxx xxxxxx xxxx xxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx xxxx. Xxxxxx Xxx xxxx xxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xXXX Xxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxx: Xxx Xxx xxx XxxxXxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx.

a) Benutzung eines Flugzeugs

Xxxxxx Xxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx, xxxxxxx Xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxx. Xxxxx Xxx xxxxxx Xxxxxx xx xxx "Xxxxxx X" xxxxx "xxxxxxx Xxxxxxxxxxxxxx" xx.

Xxxx xxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxx Xxxxxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx Xxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, x. X. xxxx Xxxx, Xxxx xxxx Xxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.xx.

b) Benutzung einer Fähre

Xxxxxx Xxx xxxx xxx Xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx x.xx.

c) Benutzung eines Taxi

Xxx Xxxx xxx x. X. xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx XXX Xxxxxxxxx xxxxxxxxxx, xxxx "xxx Xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxx" xXXX Xxxxxxxxx x.xx.xxxx, X xxxx X x xx x Xx XX xxx xxxxxxxxx XxxXxx. Xxxxxx xxx x.x.xxxx, XXX X x X xxxx x xxxxxxx. Xxx xxxxxxxx: Xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxx xxxxx Xxxxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx

• xxxx xxx Xxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxx, xxxx Xxx xxx Xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx xxxx xxxx Xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx.
• xxxx xxx Xxxxxxxxxxxxx "xxx" xxx, xxxx xxx Xxxx xx xxx Xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxx xx Xxxxxxxxx xxxxxxxxxx. Xxxxx Xxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxx xxx Xxxxxxxx xxx, xxx Xxxxxxx xxxxx xxx Xxxxxxxxxx, x. X. xxx Xxxxxxxxx xxxx xxx Xxxxxxx, xxxxxxxxx xxxx.

Xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxxx. Xxx xxxx xxx xxxxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx. Xxxx "xx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx. xxx xxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx Xxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

4. Nutzung verschiedener Verkehrsmittel

Xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx Xxxx xxx Xxx, xxx xxxx

• xxxxxxxxxxxxx, xxxxx xxx xxxxxxxxx xxx xxx Xxxx xxx Xxxxxxx xxx xxxx xxx xxx Xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxx xx,
• xxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxx xx Xxxxxx xxx xxx Xxxx xxx xx Xxxxxx xxx xxx Xxxx xxxxxx xxxxxx xx.

Xxxx xxxx xxx xxxxxxxxxxxxx xx xxxxxxx, xx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxx xxxxxxxxxx xxxx. Xxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxx xxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxx, xxxx Xxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxx, xx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxxxxx xxxx xxxxx Xxx xxx. xxxx xxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

a) Fahrten teilweise mit Pkw und teilweise mit öffentlichen Verkehrsmitteln

Xxxxxxx xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx: Xxxxxxx xxx xx, xxxx xxxx Xxxxxxxxxxx xxx Xxxx xxx xxxx xxx xxxxxxx Xxxxxxx xxx Xxxx xxx. xx xxxxxx xxxxx xxx xxxxx. Xx xxxxxx Xxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxx xxxx Xxxxxxxxx:

• Xxxxxxxxxxxxxxxxxxxx:
  Xxx Xxxxxxxxxxx, xxx xxx xxx xxxxxxx Xxx xxxxxxxxxxxxx xxxx, xxxxxx Xxx xxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx. Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx xxxxxx Xxxxx xxxxxxxxx. Xxx xxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxx x xxxxxxxxxx x Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx x xxxxxxxxxxx, xxx xxxx xxx Xxxxxxx xxxxxxxxxxxx xxx. Xxxxxx xxxxxxxxx Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx x.xxx XXX xxxxxxxx xxx.
• Xxxxxxxxxxxxx Xxxxxx:
  Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxx x xxxxxxxx xxx x.xxx XXX x xxxxxxxx. Xxxx xxx Xxxxxxx xxx Xxx xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx x xxxxxx xxx xxxxxxxxxxx Xxxxxxxx.
• Xxxxxxxxxxxxxxx Xxxxxxxxx:
  Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxx, xxx xxx xxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxxxxx xx xxx Xxxxxxxxxxxx xxx xxxxxx Xxx xx xx xxx xxxxxxxxx Xxxxxxx xxx xxx xxxx xxx xx xxx xxx Xxxx xx xxxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx. Xxx Xxxxxxxxxxxxx xxxxxx x.xxx XXX xx Xxxx.

Xxxxxxxx:
Xxxx Xxxxx xxxxxx xx xxx Xxxxxxxxxxxx xxx xxxxxx Xxx xx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxx x xx xxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xx XXX x xxx XXX xx Xxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxxxx xx Xxxxxxxx xxx xxxxxxxx xx Xxxxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxx xxxxx xx xxx Xxx xxx xxx Xxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx x,x xx xxxxxxxx xxxxxxxxx xx xx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxxxxx xxx XXX. Xxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

b) Fahrten zeitweise mit Pkw und zeitweise mit öffentlichen Verkehrsmitteln

Xxxxx xxxxxx xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx: Xxxxxxx xxx xx, xxxx xxxxx Xxxx xxx Xxxxxx, x. X. xx Xxxxxx, xxx Xxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx, x. X. xx Xxxxxx, xxx Xxxx xx xxxxxx. Xxxx Xxx xxxx xx Xxxxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxx xxx xxxxx xxx Xxxxx xxx Xxxx xxxxxx. Xx xxxx xxxx Xxxxxxxxx:

• Xxxxxxxxxxxxxxxxxxxx:
  Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxx.
• Xxxxxxxxxxxxx Xxxxxx:
  Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxx x xxxxxxxx xxx x.xxx XXX x xxxxxxxx. Xxxx xxx Xxxxxxx xxx Xxx xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx x xxxxxx xxx xxxxxxxxxxx Xxxxxxxx.
• Xxxxxxxxxxxxxxx Xxxxxxxxx:
  Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxx, xxx xxx xxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxxxxx xxx xxxxxx x Xxxxxx xxx xxxxxx Xxx xxx xxx xxxxxxx x Xxxxxx xxx xxx Xxxx xxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxx x.xxx XXX xxxx Xxxx x xxx xx x x,xx XXXx. Xx xxxxxx xxxx xxxxx Xxxxxxxx xxx x Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx xxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxxxxx x Xxxxxx xxx xxxxxx Xxx xxx x Xxxxxx xxx xxx Xxxx xxx xx xx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxx x.xxx XXX.

Xxxxxxxx:
Xxxx Xxxxx xxx xx Xxxx xxxxxx xx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xx xx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xx xx, xxx xx xxxxx xxx Xxx xxx xxx xxx Xxx xxxxxxxxxxxx xxxx. Xxxxxx xxxxxxx xx xxx XXX.

5. Fahrten zur Arbeit mit dem Firmenwagen

Xxxxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx, xxxxxxx Xxx xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxx. xxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxxx:

• Xxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxx xxx x,xx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.
• Xxxxxxxx: Xxxx xxx Xxxxxxxxxxx xx xxxxxxx xxx xx Xxxxx xx Xxxxx xxxxxxx xxxx, xxxxxxxx x xxxxx xxxxxxxxx x,xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxx xxx xxxxxxxxx Xxxxxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxx "xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxx xxxxx. Xxxxxxxxxx xxxxxxx Xxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxx xxxxxxxxxxxx xxxxxxx xxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.

Xx Xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxxxxx Xxx xx Xxxxxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx x xxx xxxxx xxxxxx Xxxxxxxxxxxx xxxx x xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx, xxxxxxxx xxxxxxxxxx xxx xxxx Xxxxx xxx Xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxx xxx, xxxxxxx Xxx xxxxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxxxx:
Xxx xxxxxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX xxx xxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx.

Xxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx. X. xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx x xxx xxxx xxxxxxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xX x.x Xxx. x Xx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx.

Pauschalversteuerung durch den Arbeitgeber

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx, xx xxxxx Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xx xx Xxxxx xx Xxxxx xxxxxxxxxxx xxxxxx xX xx.x Xxx. x XXxXx.

XXXXXXX: Xxx xx xxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx Xxx xxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx x xx "Xxxxxx X" x xxxxxxx Xxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx.

Xxxxxxxx:
Xxx xxxxxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX xxx xxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx.

6. Fahrten zur Arbeit mittels Sammelbeförderung

Xx xxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx. Xxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, "xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx" xxx x Xx. xx XXxXx.

Xxxx xxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx "Xxxxxx X" xxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx "X" xxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxx xxxxxxxxxx xX x.xx XXxXx:

• Xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxx
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XXXXXXX: Xxxxx xx xx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxx", xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxx xxxxxxxxxx.

7. Anrechnung von Arbeitgeberleistungen auf die Entfernungspauschale

Xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxx xxx Xxxxxx x xxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, XxxxXxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxx. xxxxxxxx xxx x.xxx XXX x xxxxxxxxxxx. Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxx xx xxx "Xxxxxx X" xxxxxxx. Xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xx. x xxx x XXxXx.

a) Fahrtkostenzuschüsse

Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx. xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xX xx.x Xxx. x Xx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

b) Benzingutscheine

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxx xxx xx xx XXX xxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.

Xxx Xxxxx xxx, xx xxx Xxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxx xxx xx xxx XXX xx Xxxx x xx xxx Xxxxxxxxxxxxxxxx xxx xxxXxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxx xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxx, xxxxxx Xxxxxxxxxxx xxxx Xxxxxx x. X. xxxxx xxxxxxxxxxx xxxx. Xxxxx xxxx Xxxxxxxxxx xxxxxxx xx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxx xxxxxxxx Xxxxxx xx xxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.

XXXXXXXXX: Xxxxx Xxx xxxxxxx xxx Xxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx XxxxxxxXxx xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xx: Xxxxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xx XXX xxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx. Xxxx xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxx, xxx Xxx xxxxx xxx Xxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx .

c) Job-Ticket für öffentliche Verkehrsmittel

Xxxxx xxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx XxxxXxxxxx: Xxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xx xxxx xxxx xxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxx:

Xxx xxxxxxxxxxx xxxxx Xxxxxxxxx xXxxxXxxxxxx xxx xxxx Xxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xx XXX xx Xxxxx xxxxxxxx, xxxxxx xxxxxx Xxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx. Xxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx.

Xxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx. Xxxx xxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxxx xxx XxxxXxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx.

Xxxxxxxx:
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XXXXXXXXX: Xxx Xxxxxxx xxxxxx xxxx xxx xx XXX xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxx xxxx, xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxx xxxx. Xxxxxxxx Xxx xxxxxx x. X. xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xx Xxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx x xxxxxx xx xxxx xxxx xxx xx XXX xxxxxxxx x xxxxxxxxxx xxxxxx.

Xx Xxxxx Xxxxxxxxxxxxxxxx x xx "Xxxxxx X" x xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxx, xx xxxxx xx Xxxxxx xxx xx XXX xxxxxxxxxx xxxxxx xxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx. Xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxx xxxx xxx XxxxXxxxxx xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx Xxx xxx Xxxxxx xxxxx xxxxxx xxx xxxxxxxxxxx xxx xxx Xxx xxx Xxxxxx xxxxxx.

d) Freifahrtberechtigung bei Mitarbeitern von Verkehrsunternehmen

Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxx xxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x.xxx XXX xxxxxxxxxx xxx x Xxx. x XXxXx.

Xxxx xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xx Xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx x.xxx XXX, xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx x xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

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e) Freifahrtberechtigung für uniformierte Polizeibeamte

Xxxx Xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx, xxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx x xxx xxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxXxx. Xxxxxxxx xxx xx.x.xxxx, XxxxxxxxxxxxX xxxxx:

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• Xxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx x.xxx XXX xx Xxxx.
• Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxx XX, xxx xx xxxxxxxxxx Xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx Xxxx, xxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx, xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX, xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.

f) Fahrtkostenzuschüsse der Agentur für Arbeit

Xxxxx xxx Xxxxxxx xxxx Xxxxxx Xxxxxxxxxx xx xxx Xxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx "Xxxxxx X" xxxxxxxxx xxx xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

g) Taxikosten

xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxx, x. X. xxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx xxx Xxxxx, xxxxxxx xx xxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxx x. X. xx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xx x xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXX Xxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxx.

8. Was zusätzlich zur Entfernungspauschale absetzbar ist

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx "xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxx Xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx" xxx x Xxx. x Xxxx x XXxXx.

Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxx xxxx Xxxxxx, Xxxxxx, Xxxxxxxxxxxx, XxxxXxxxxxxxxxxxxx, XxxxXxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx. Xxxx xxxx XxxxxxxxXxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxx xx Xxxxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

a) Unfallkosten

Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxx, xxx xxxx xxxxxxxx xxx Xxxxx xxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx xxxxxx XXxXxxxxxxxxx xxxxxxxx X. xx.

XXXXXXXXX: Xxxxxxx Xxx xxx Xxxxx Xxx xxxxxx xxx Xxxxxxx xxxxxx, xx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxx, xxx xxxxxxxx xxxx xxx xxxxxx Xxxxx xxx Xxxxxx, xxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx.

Xxxxxx Xxx xxx Xxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx xxx xxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xx xxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

• Xxx xxxxx Xxxx xxxxxxxx Xxxxxxxx, xxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxx xxx xxxx xxx xxx Xxxxxxx, xxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxx xxxxxxxx xxx, xxxxxx xxxxxxxx, xx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxx xxxxxx Xxxx xxxxxxxx Xxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx xxx Xxxx xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxxxx xxxx xxx Xxxx xxx Xxxx xxxxxx xx. Xxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx, xxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxxxxx xxx Xxxxxxx xxx Xxxxxx xx Xxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxx, xxxxx xxxxxx xxx xxx Xxxx xxxxxxxxxxxx xxxx, xxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

b) Diebstahl

Xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxx xxxxxxxx xxx Xxxxxxxxxxx, x. X. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx. "Xx xxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxx xxx Xxx xxxxxxxx, xxx xx xxx xxxxxxxx Xxx xxx xxxxxxxxxxx xxxx xxxxxxxxx xxxx, xxx xxxxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx x.X. xxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx "xxxxxxxxxxxxx" Xxxxxxxxxx xxxx. Xxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx "xxxxxxxxxxxxxxxxxxx" Xxxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxx xxx Xxxx xxx xxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx x xxxxxx xxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxx x xxxxxxxxxx xxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx, xxx xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxxxxx xx xxxxxxxxx, xxxx xx xxxxx xxxxxx Xxxxxxxxxxx, xx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxx.

XXXXXXXXX: Xxxxxx Xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx Xxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx! Xxx xxxxxxxxxx Xxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxx xxx xxx Xxxxxxxxx xxxxxxx. Xxxx Xxxxxxxx, xxx xx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxx xXxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxx xXxxxxxxxxxxxx, Xxxxxxxxxx xxxxxxxx. Xxxxxxx Xxx xxxx xxx xxx Xxxxxxxxxxxxxxx x xxxxx xxxxxXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx Xxxxxxxxxxxxx: Xxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxx: Xxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxx

c) Sonstige außergewöhnliche Kosten

Xxxx xxx Xxxxxx xxxx "xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx" xxx x Xxx. x XXxXx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

• Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xxx "xxxxxxxxxxxxxxxxxxx" Xxxxxxxx, xxxxxx xxxx xxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xx "xxxxxxxxxxxxx" Xxxxxx xxxxxxxx, xxxxxx xxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx. Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xx Xxx.
• Xxxxx xxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxXxxxxxxxxxxx, xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxxx Xxxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

d) Parkgebühren

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxx xxxxxx xxxx xxx Xxxxxx xx Xxxxxxx, xxxx Xxx xxx xxx Xxxx xxxxxx xxx Xxxxxx xxxxxx: Xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xx xxx Xxxxxx xxx Xxxxxxxxx, xxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx.

XXXXXXXXX: Xxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx.

e) Beiträge zur Haftpflichtversicherung

Xxx XxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxx xxxxxxxxx xxxxxxxxxxx: Xxxxxxx xxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xX xx.x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

f) Sonstige Aufwendungen

Xxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx

• Xxxxxxxxxx: Xxxx xxx Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx.
  Xxx Xxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxx.
• Xxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
• Xxxxxxxxxx: Xxx Xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx. xx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxx xxxxx xxxxxxxx.
• Xxxxxxxxxxxxx: Xxxxx xxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.xx.
• XxxxxxxxXxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx: Xxxxx xxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx xxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

9. Umweg auf dem Weg zur Arbeit

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. Xxxxxx xxxx xxxxxxxx Xxxxxxxxxx

xXxx 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.

xXx 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.

10. Andere Fahrten mit Ansatz der Entfernungspauschale

a) Fahrten im Rahmen von Auswärtstätigkeiten

Xxxx Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx.

Xxxxxx Xxx xxx Xxxxx Xxxx xxx Xxxxxxxxxxxx xxx. xxx Xxxxxxx, xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxx xxx xxx xxxx xxxxxxx xxx Xxxxxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxxx xxx xxxxx xxxx, xxxxxx Xxxxxxxxxxxx xxx xxxx XXXxXxxxxxxxxxxxxx xxx: Xxx XXX xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xXXXxXxxxxxx xxx x.x.xxxx, XX X xxxxx, XX X xxxxx xxx XX X xxxxx, XXxXx. xxxx XX X. xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx .

b) Fahrten bei doppelter Haushaltsführung

Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx x xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx x xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx. Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxx.

XXXXXXXXX: Xxxxxxxx Xxx xxxx Xxxx Xxxxxxxxxxx xxx Xxxxxxxx, xxxx xxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx xx x Xxx. x Xxxx x XXxXx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx xxxx Xxxxxxx xxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxx xxx "Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx". Xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxx, xxxx Xxx xxxxxxx xxxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxx Xxx xxx Xxxxxxxx xxxx Xxxxxxxxx, xx xxxxx Xxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx, x. X. xxx Xxxxxxx xxxx xxxxxxx Xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx "Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx".

c) Fahrten im weiträumigen Arbeitsgebiet

Xxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx xxx xxx xxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx. Xxx Xxxxx xxx xxx, xx xx xxxx xxx xxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxxxxx xxxxx xx, xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxx" xx xxxxxxxxxx xxx xxxx xxxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx

• xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxx, Xxxxxx, Xxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx xxx xxxxx Xxxxxxxx, xxxx
• xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx xx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx Xxxxxxxxx:

• Xxxxxxx xxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
• Xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx xxxxxxxxxx xx xxxxxxxxx.
• Xx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx.

d) Fahrten zur Fortbildung am Arbeitsplatz

Xxxxxx Xxx xx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx x xxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxx. Xxxxxxxx xxxxxxx xx xxxxxx Xxxx x xxxxxx xxx xxxxx xxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx, xxxxxxxxx xxxxxx.

• Xxx Xxxxxxx xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx: xxxxxx xxx Xxxxxxx xx Xxxxxxxx xxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxx xxx Xxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxx xxx., xx xxxxxxx xxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  XXXX xxxx xxxxx XXXxXxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xXXXxXxxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxxxx. Xxx xxx Xxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx Xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.
• Xxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxx xxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxxx.
  XXXX xxxx xxxxx Xxxxxxxxxx xxxxxxx "xxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx, xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx." Xxxxxxxxxx xxx, xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx XXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, XXxXx. xxxx XX X. xxx. Xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxx xx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx.

e) Fahrten bei Beschäftigungsverhältnis mit Befristung oder Probezeit

Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx: xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxxx xxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx, xxxx xxxxxxx xxx xxx xxxxx xxxxxxxx Xxxx xxxxxxxxxx xxxx xxx xx xxx Xxxxxxxxxx xxxxxxxxxx xxxx, x. X. xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxx.

Xxx xxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx.X. xx Xxxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xx xxxxxx Xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxx xxx xxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxxx xxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx, xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. "Xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxx xxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxx xxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

Xxx Xxxxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xxxx, xxxxxx xxxx xxxx xxxx xxxxx Xxxxxxxxxx. Xxxxx xxx xx Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxx: "Xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxx xxx xx Xxxxxxx xxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx" xxx x Xxx. x Xxxx x XXxXx.

f) Fahrtkosten im Zusammenhang mit Insolvenzgeld

Xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx XXX XXXx. Xxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxx x Xx. x XXxXx, xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx. Xxx xxxxx Xxxxx xxx, xx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx XXxXx. Xxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxxx: Xxx Xxxxxxx xxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxx xxx Xxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

11. Besonderheit bei Fahrgemeinschaften

Xxxxxx Xxx xxxxxxxx xxx xxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxx, xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxx. Xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxx xxxxxx xxx xxx xxxxx xxxxxxxxx. Xxx xxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

12. Besonderheit bei mehreren Arbeitsstätten

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13. Besonderheit bei mehreren Wohnungen

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