Auswärtstätigkeit: Steuerliche Besonderheiten bei Leiharbeitnehmern

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1. Rechtslage seit 2014

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2. Die Rechtslage bis 2013

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a) Auswärtstätigkeit

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b) Verpflegungspauschbeträge

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c) Fahrt-, Übernachtungs- und Reisenebenkosten

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d) Projektarbeit

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e) Outsourcing

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f) Mehrere regelmäßige Arbeitsstätten?

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3. Merkblatt der Arbeitsagentur für Leiharbeitnehmer

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4. Arbeitnehmerüberlassung und Mindestlohn

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5. Fahrten zur Arbeit: Interessantes BFH-Verfahren für Leiharbeitnehmer

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