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Verpflegungsmehraufwand, Kilometerpauschalen und Übernachtungskosten führen regelmäßig zu großen Fragezeichen. ",{"type":75,"attrs":134,"content":136},{"textAlign":26,"key":135},"p-1",[137],{"text":138,"type":79},"Und in Anbetracht der durchaus verwirrenden gesetzlichen Regelungen ist das auch kein Wunder. Wir erklären, wie Reisekostenpauschalen funktionieren, wann sie sinnvoll sind und wie der Prozess der Reisekostenabrechnung bestenfalls ablaufen sollte. ",{"type":140,"attrs":141},"blok",{"id":142,"body":143},"8606ff79-f050-460a-a50e-d6b6c7d00641",[144],{"_uid":145,"text":146,"color":147,"title":148,"component":149},"i-324c484f-bbed-4dfa-a306-711433f963ba","- **Verpflegungspauschale im Inland:** 14 Euro bei mehr als 8 bis weniger als 24 Stunden Abwesenheit sowie an An- und Abreisetagen; 28 Euro bei 24 Stunden Abwesenheit.\n- **Kilometerpauschale:** 0,30 Euro pro Kilometer für einen Pkw und 0,20 Euro pro Kilometer für ein Motorrad oder Moped.\n- **Mahlzeitenkürzung:** 20 Prozent für ein bereitgestelltes Frühstück und jeweils 40 Prozent für ein Mittag- oder Abendessen.\n- **Auslandsreisen:** Für Dienstreisen ins Ausland gelten länderspezifische Pauschbeträge.\n- **Abrechnung:** Reisekostendaten, Belege und Genehmigungen werden zentral erfasst und verarbeitet.","purple","Das Wichtigste auf einen Blick","callout",{"type":151,"attrs":152,"content":154},"heading",{"level":153,"textAlign":26},2,[155],{"text":156,"type":79},"Definition der Reisekostenpauschale ",{"type":75,"attrs":158,"content":160},{"textAlign":26,"key":159},"p-2",[161],{"text":162,"type":79},"Per Definition ist eine Pauschale ein Mindestbetrag, der ohne den Nachweis von Einzelbeträgen angerechnet werden kann. Reisekostenpauschalen können also im Rahmen der Reisekostenabrechnung angegeben werden, ohne Belege sammeln und einreichen zu müssen. In Deutschland gelten Pauschalbeträge für folgende Reisekosten: ",{"type":164,"content":165},"bullet_list",[166,175,183],{"type":167,"content":168},"list_item",[169],{"type":75,"attrs":170,"content":172},{"textAlign":26,"key":171},"p-3",[173],{"text":174,"type":79},"Übernachtungskosten bei Übernachtungen im Ausland",{"type":167,"content":176},[177],{"type":75,"attrs":178,"content":180},{"textAlign":26,"key":179},"p-4",[181],{"text":182,"type":79},"Verpflegungsmehraufwand ",{"type":167,"content":184},[185],{"type":75,"attrs":186,"content":188},{"textAlign":26,"key":187},"p-5",[189],{"text":190,"type":79},"Fahrtkosten, sofern ein privates Fahrzeug (Auto oder Moped) genutzt wird",{"type":75,"attrs":192,"content":194},{"textAlign":26,"key":193},"p-6",[195],{"text":196,"type":79},"Natürlich fallen auf einer Dienstreise noch eine Reihe weiterer Kosten an. Für die folgenden Ausgaben gibt es jedoch keine Pauschalsätze und es zählen einzig und allein die tatsächlichen Ausgaben: ",{"type":164,"content":198},[199,207,215],{"type":167,"content":200},[201],{"type":75,"attrs":202,"content":204},{"textAlign":26,"key":203},"p-7",[205],{"text":206,"type":79},"Übernachtungskosten im Inland",{"type":167,"content":208},[209],{"type":75,"attrs":210,"content":212},{"textAlign":26,"key":211},"p-8",[213],{"text":214,"type":79},"Fahrtkosten mit öffentlichen Verkehrsmitteln",{"type":167,"content":216},[217],{"type":75,"attrs":218,"content":220},{"textAlign":26,"key":219},"p-9",[221,223,239],{"text":222,"type":79},"Sonstige ",{"text":224,"type":79,"marks":225},"Reisenebenkosten",[226],{"type":227,"attrs":228},"link",{"href":229,"uuid":230,"anchor":26,"target":231,"linktype":232,"story":233},"/reisenebenkosten","6f0de099-5327-49a9-8d9a-087bfae7ef94","_self","story",{"name":234,"id":235,"uuid":230,"slug":236,"url":237,"full_slug":238,"_stopResolving":42},"Reisenebenkosten: Erstattungsansprüche & moderne Abrechnungsmethoden",398666934,"reisenebenkosten","blog/reisenebenkosten","de/blog/reisenebenkosten",{"text":240,"type":79}," (Parkgebühren, Maut, Eintrittskarten, etc.)",{"type":151,"attrs":242,"content":243},{"level":153,"textAlign":26},[244],{"text":245,"type":79},"Wer kann die Reisekostenpauschale von der Steuer absetzen? ",{"type":75,"attrs":247,"content":249},{"textAlign":26,"key":248},"p-10",[250],{"text":251,"type":79},"Kurz gesagt: Immer der, der die Kosten tragen musste. Das ist entweder der Arbeitgeber oder eine angestellte Person. ",{"type":151,"attrs":253,"content":255},{"level":254,"textAlign":26},3,[256],{"text":257,"type":79},"Arbeitgeber",{"type":75,"attrs":259,"content":261},{"textAlign":26,"key":260},"p-11",[262],{"text":263,"type":79},"Für Übernachtungen im Inland kann der Arbeitgeber ohne Einzelnachweis einen Pauschbetrag von 20 € je Übernachtung steuerfrei erstatten. Alternativ können die tatsächlich entstandenen und nachgewiesenen Übernachtungskosten berücksichtigt werden.",{"type":151,"attrs":265,"content":266},{"level":254,"textAlign":26},[267],{"text":268,"type":79},"Arbeitnehmer",{"type":75,"attrs":270,"content":272},{"textAlign":26,"key":271},"p-12",[273],{"text":274,"type":79},"Arbeitnehmer können für eine beruflich veranlasste Übernachtung im Inland nicht einfach die Arbeitgeberpauschale von 20 € als Werbungskosten ansetzen. Für den steuerlichen",{"type":151,"attrs":276,"content":277},{"level":153,"textAlign":26},[278],{"text":279,"type":79},"Berechnung der Pauschalbeträge für Dienstreisen",{"type":75,"attrs":281,"content":282},{"textAlign":26,"key":129},[283,285,292,297,302,307],{"text":284,"type":79},"Die Höhe der Reisekostenpauschale ist abhängig von der Dauer und dem Ziel der Reise sowie den verwendeten Transportmitteln. 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Bei einer Abwesenheit von mehr als 8 bis weniger als 24 Stunden sowie an An- und Abreisetagen gelten 14 Euro. Bei einer vollständigen Abwesenheit von 24 Stunden gelten 28 Euro. Für Auslandsreisen gelten andere Pauschbeträge, die vom jeweiligen Reiseland abhängen.",{"type":151,"attrs":326,"content":327},{"level":254,"textAlign":26},[328],{"text":329,"type":79},"Berechnung der Verpflegungspauschale",{"type":75,"attrs":331,"content":332},{"textAlign":26,"key":159},[333,335,340,345],{"text":334,"type":79},"Der Verpflegungsmehraufwand wird pro Reisetag berechnet. Hier wird zwischen einem halben und einem ganzen Tagessatz unterschieden. Den ganzen Pauschalbetrag gibt es nur für Reisetage ",{"text":336,"type":79,"marks":337},"von mindestens 24 Stunden und ",[338],{"type":289,"attrs":339},{"color":291},{"text":341,"type":79,"marks":342},"mehrtägigen Reisen",[343],{"type":289,"attrs":344},{"color":54},{"text":346,"type":79},". 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Jetzt lesen.",[],[3190],{"cta":3191,"_uid":3192,"items":3193,"heading":3246,"reverse":29,"component":1231,"sectionSettings":3265},[],"48d5f803-872a-4685-ba1d-6c2b47736a40",[3194,3207,3220,3233],{"_uid":3195,"hide":29,"title":3196,"component":1157,"description":3197},"5c08be57-8bda-40cb-84b5-003f8b3ee330","Was versteht man unter Fuhrparkmanagement?",{"type":72,"content":3198},[3199],{"type":75,"attrs":3200,"content":3201},{"textAlign":26},[3202],{"text":3203,"type":79,"marks":3204},"Fuhrparkmanagement umfasst alle Aufgaben rund um die Verwaltung, Steuerung und Optimierung von Unternehmensfahrzeugen - von der Beschaffung über Wartung und Versicherung bis zur Kostenkontrolle und Compliance. 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Regeln Sie anschließend Reiseanträge, Buchungswege, Transportmittel, Unterkünfte, Kosten, Pauschalen, Belege, Freigaben und Einreichfristen. Ergänzen Sie besondere Vorgaben für Bleisure, Workation und internationale Reisen.",[4127],{"type":289,"attrs":4128},{"color":2575},{"_uid":4130,"hide":29,"title":4131,"component":1157,"description":4132},"30a1a686-66b9-4cb3-adeb-2e1a752f218f","Was gehört in eine Vorlage für eine Reiserichtlinie?",{"type":72,"attrs":4133,"content":4134},{"backgroundColor":26},[4135],{"type":75,"attrs":4136,"content":4137},{"textAlign":26},[4138],{"text":4139,"type":79,"marks":4140},"Eine Vorlage sollte mindestens Abschnitte zu Genehmigung, Buchung, Transport, Unterkunft, Verpflegung, Fahrtkosten, Reisenebenkosten, privaten Anteilen, Belegen, Ausnahmen, Versicherungsschutz und Ansprechpartnern enthalten. Die gesetzlichen Pauschalen sollten mit einem Verweis auf die jeweils aktuelle Rechtslage ergänzt werden.",[4141],{"type":289,"attrs":4142},{"color":2575},{"_uid":4144,"hide":29,"title":4145,"component":1157,"description":4146},"5f50208e-b3ef-4fd2-a3b0-b0094e293afa","Sind private Tage bei einer Bleisure-Reise versichert?",{"type":72,"attrs":4147,"content":4148},{"backgroundColor":26},[4149],{"type":75,"attrs":4150,"content":4151},{"textAlign":26},[4152],{"text":4153,"type":79,"marks":4154},"Private Aktivitäten sind grundsätzlich nicht automatisch durch die gesetzliche Unfallversicherung abgedeckt. Ob ein konkreter Unfall versichert ist, hängt von den Umständen ab. 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Längere oder internationale Aufenthalte sollten vorab steuerlich und arbeitsrechtlich geprüft werden.",[4169],{"type":289,"attrs":4170},{"color":2575},{"_uid":4172,"hide":29,"title":4173,"component":1157,"description":4174},"dbc3ebfd-d894-4e73-9a55-2845b42b594d","Wie lange müssen Reisekostenbelege aufbewahrt werden?",{"type":72,"attrs":4175,"content":4176},{"backgroundColor":26},[4177],{"type":75,"attrs":4178,"content":4179},{"textAlign":26},[4180],{"text":4181,"type":79,"marks":4182},"Für Buchungsbelege gilt grundsätzlich eine Aufbewahrungsfrist von acht Jahren. Dazu können Reisekostenbelege gehören, wenn sie als Buchungsbelege dienen. 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