Auch auf Geschäftsreisen müssen Sie essen und trinken – im Grunde eine Privatsache, die das Finanzamt in aller Regel nicht interessiert. Da aber zugebilligt wird, dass die auswärtige Verpflegung teurer ist als die heimische Küche, sieht das Steuerrecht hier Pauschalen vor, die Arbeitnehmer und Selbstständige abziehen können. Diese so genannten Verpflegungsmehraufwendungen sind mit der Reisekostenreform 2014 vereinfacht worden.
Prüfung der Mindestabwesenheit entfällt
Die Pauschalen für Verpflegungsmehraufwendungen sind ab 2014 nur noch in zwei Stufen gestaffelt. Bei einer Abwesenheit von mehr als acht Stunden wird ein Pauschbetrag von zwölf Euro angesetzt, für vollständige Reisetage zwischen An- und Abreise kann nach wie vor der Pauschbetrag von 24 Euro in Anspruch genommen werden. Bei mehrtägigen Dienstreisen werden für den An- und Abreisetag jeweils Pauschbeträge von zwölf Euro gewährt. Somit entfällt die Prüfung der Mindestabwesenheitszeiten.
Handwerker oder Arbeitnehmer, die viel beruflich unterwegs sind, profitieren damit bei einer Abwesenheit von mehr als acht Stunden. Denn hier ist die Verpflegungspauschale im Vergleich zu früher doppelt so hoch (bis 2013: 6 Euro).
Neue Pauschbeträge fürs Ausland
Für beruflich bedingte Auslandsreisen gelten ab Januar neue Pauschbeträge für Verpflegung und Übernachtung. Allerdings ist hier zu beachten, dass die Übernachtungspauschalen nur dann zum Tragen kommen, wenn der Arbeitgeber Kosten erstattet. Änderungen haben sich vor allem bei Reisen in die USA, Spanien, Polen und die Türkei ergeben.
Umgang mit Spesenerstattung
Einige Arbeitgeber behalten trotz der Reform die alten Spesensätze von 6, 12 und 24 Euro bei. Dies ist durchaus zulässig. Angestellte können in solchen Fällen den Differenzbetrag als Werbungskosten ansetzen. Umgekehrt heißt es aufpassen, wenn der Chef höhere Verpflegungspauschalen erstattet als gesetzlich vorgeschrieben. Denn der höhere Differenzbetrag ist lohnsteuerpflichtig.
Kommentar schreiben
Treena Barrio (Dienstag, 31 Januar 2017 22:53)
The other day, while I was at work, my cousin stole my apple ipad and tested to see if it can survive a thirty foot drop, just so she can be a youtube sensation. My apple ipad is now destroyed and she has 83 views. I know this is entirely off topic but I had to share it with someone!
Ezequiel Stamper (Mittwoch, 01 Februar 2017)
Admiring the commitment you put into your blog and in depth information you offer. It's awesome to come across a blog every once in a while that isn't the same old rehashed information. Wonderful read! I've saved your site and I'm including your RSS feeds to my Google account.
Kisha Schwein (Mittwoch, 01 Februar 2017 08:48)
I'll right away grab your rss feed as I can't find your e-mail subscription link or newsletter service. Do you've any? Please let me understand so that I may subscribe. Thanks.
Karolyn Castellano (Samstag, 04 Februar 2017 04:40)
Hello there! I could have sworn I've been to this website before but after browsing through some of the post I realized it's new to me. Nonetheless, I'm definitely happy I found it and I'll be bookmarking and checking back frequently!
Hyo Severino (Samstag, 04 Februar 2017 08:24)
I've been browsing online more than three hours today, yet I never found any interesting article like yours. It's pretty worth enough for me. In my opinion, if all website owners and bloggers made good content as you did, the net will be much more useful than ever before.
Jose Lorence (Samstag, 04 Februar 2017 11:53)
I like the valuable information you supply to your articles. I will bookmark your blog and take a look at again here regularly. I am quite sure I'll be told many new stuff proper here! Good luck for the next!
Landon Drewes (Samstag, 04 Februar 2017 15:44)
What's Taking place i am new to this, I stumbled upon this I've discovered It positively useful and it has aided me out loads. I hope to give a contribution & aid different users like its helped me. Great job.
Elizabet Luoma (Samstag, 04 Februar 2017 22:27)
It's awesome to pay a visit this web site and reading the views of all friends about this piece of writing, while I am also eager of getting know-how.
Callie Hon (Sonntag, 05 Februar 2017 22:12)
Hello I am so happy I found your website, I really found you by accident, while I was browsing on Yahoo for something else, Nonetheless I am here now and would just like to say cheers for a tremendous post and a all round interesting blog (I also love the theme/design), I don't have time to browse it all at the moment but I have bookmarked it and also included your RSS feeds, so when I have time I will be back to read a great deal more, Please do keep up the superb job.
Zenobia Mullins (Montag, 06 Februar 2017 02:48)
bookmarked!!, I love your site!
Chelsey Didonna (Montag, 06 Februar 2017 03:18)
Pretty section of content. I just stumbled upon your website and in accession capital to assert that I acquire in fact loved account your blog posts. Anyway I will be subscribing to your augment or even I fulfillment you get entry to persistently fast.
Jesenia Thorp (Montag, 06 Februar 2017 17:36)
After I originally left a comment I appear to have clicked on the -Notify me when new comments are added- checkbox and now each time a comment is added I recieve four emails with the same comment. Perhaps there is a means you are able to remove me from that service? Many thanks!
Chrystal Levell (Dienstag, 07 Februar 2017 12:13)
Thanks for one's marvelous posting! I quite enjoyed reading it, you can be a great author.I will always bookmark your blog and may come back at some point. I want to encourage one to continue your great work, have a nice holiday weekend!
Barabara Humiston (Dienstag, 07 Februar 2017 14:56)
You should take part in a contest for one of the most useful websites on the net. I am going to highly recommend this website!
Mui Yarber (Dienstag, 07 Februar 2017 21:33)
You are so cool! I don't believe I have read through a single thing like that before. So good to find somebody with a few original thoughts on this issue. Really.. many thanks for starting this up. This site is something that is needed on the internet, someone with a little originality!
Monet Beene (Mittwoch, 08 Februar 2017 05:51)
Hello, I log on to your blog on a regular basis. Your humoristic style is awesome, keep doing what you're doing!
Christina Caskey (Mittwoch, 08 Februar 2017 09:26)
With havin so much written content do you ever run into any issues of plagorism or copyright violation? My blog has a lot of completely unique content I've either written myself or outsourced but it appears a lot of it is popping it up all over the web without my authorization. Do you know any ways to help prevent content from being stolen? I'd truly appreciate it.
Randa Heppner (Mittwoch, 08 Februar 2017 17:17)
Heya i am for the primary time here. I found this board and I to find It really helpful & it helped me out a lot. I hope to present something again and help others such as you aided me.
Wanda Hartmann (Donnerstag, 09 Februar 2017 08:58)
Have you ever thought about creating an e-book or guest authoring on other blogs? I have a blog centered on the same topics you discuss and would really like to have you share some stories/information. I know my readers would value your work. If you are even remotely interested, feel free to send me an email.
Dan Killeen (Donnerstag, 09 Februar 2017 15:39)
Hi, i think that i saw you visited my site thus i came to �return the favor�.I am attempting to find things to enhance my web site!I suppose its ok to use a few of your ideas!!
Garrett Waddell (Donnerstag, 09 Februar 2017 17:44)
all the time i used to read smaller content which as well clear their motive, and that is also happening with this article which I am reading at this place.
Margarite Mcnees (Donnerstag, 09 Februar 2017 23:46)
Neat blog! Is your theme custom made or did you download it from somewhere? A design like yours with a few simple adjustements would really make my blog stand out. Please let me know where you got your design. Appreciate it
Brianna Gibby (Freitag, 10 Februar 2017 01:08)
You're so awesome! I do not believe I've read something like this before. So good to discover another person with some original thoughts on this subject. Really.. thank you for starting this up. This website is something that is required on the web, someone with some originality!
Monet Beene (Freitag, 10 Februar 2017 01:58)
Link exchange is nothing else however it is simply placing the other person's web site link on your page at appropriate place and other person will also do same in support of you.