Steuererklärung Verpflegungsmehraufwand?
Moin zusammen.
Es geht um den Verpflegungsmehraufwand bei der Steuererklärung.
Wie berechnet man die 8 Stunden Abwesenheit vom Betriebsstandort.
Ich arbeite in einem Radius von ca. 15 km um den Betriebsstandort. Manchmal kann es allerdings sein, dass ich zwischen zwei Terminen 1 Stunde Wartezeit habe. In dieser Zeit könnte ich theoretisch zum Betrieb und wärw somit nicht mehr abwesend. Beträgt in solchen Fällen die Anwesenheit dann effektiv keine 8 Stunden mehr oder fließen diese Wartezeiten mit in die Abwesenheitsberechnung ein?
Vielen Dank.
(3 votes)
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Greetings siola55
The extra catering expenses are recognised as advertising costs if you are more than 8h away from home and your first place of activity.
It is not important to consider whether you are theoretically in the company, but whether you are actually there. If you don’t go to the company, you’re absent, you’re not going to the company anymore.
Change the “or” by a “and” from 🙂
And the emphasis is on: MORE. 😉
All right.
I don’t understand, the extra cost is paid by the company and this money is tax-free. Why do you have to give this extra in the tax return? I admit that I don’t know how self-employed people are, if that’s the case.
Otherwise, I would say as long as you can prove in doubt that you have worked out and that corresponds to a service journey within the meaning of your contract of employment, then you can also put it down.
And with “in the sense of the employment contract” I mean, for example, that it can be like that you as a salesman enter a region and that is also so, so that travels in the region belong to the job and are not treated separately as a service trip.
1) that does not pay any company, because the refund of it is a voluntary service. If this is not paid by the company, VMA can be used as advertising costs according to § 9 para. 4a EStG inferred in the declaration.
2) the whole is according to § 3 No. 16 EStG only insofar as it is advertising costs. Thus, if no advertising costs are paid, the tax office can reimburse the “tax-free” payments of the employer in taxable form, since the revenue does not have a corresponding amount of advertising costs.
Exciting, the point was applied 2 times real has never come to my ears. Especially since very many employees the single are not giving any explanation because it is hardly worth it.
I can tell you from my tax office that this is quite applied. I was allowed to deal with several objections where the revenues were increased.
Point 2 is used more often than you think