Essen ist wichtig – und auf Geschäftsreisen steuerlich absetzbar

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

Kommentare: 24
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