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Und dann ist da ja auch noch die ganz normale Fahrt zur Arbeit jeden Tag. Die Möglichkeiten zur Handhabung der entstandenen Kosten für die Mitarbeitenden sind vielseitig. Erfahren Sie alles, was Sie hinsichtlich der Kilometerpauschale für Dienstreisen wissen sollten, wann und in welcher Höhe diese anfällt und wer letztendlich zahlen muss.",{"type":73,"attrs":131,"content":133},{"textAlign":25,"key":132},"p-1",[134,136],{"text":135,"type":77},"Zu weiteren Informationen rund um die Buchung, Abrechnung und das Reporting von Dienstreisen ",{"text":137,"type":77,"marks":138},"lesen Sie auch diesen Beitrag.",[139],{"type":140,"attrs":141},"link",{"href":142,"uuid":143,"anchor":25,"target":25,"linktype":144,"story":145},"dienstreisen-buchung-abrechnung-reporting","29623b35-193c-44b3-8a89-93af9389f703","story",{"name":146,"id":147,"uuid":143,"slug":142,"url":148,"full_slug":149,"_stopResolving":41},"Dienstreisen von A bis Z: Tipps für Buchung, Abrechnung und Reporting",208785694,"blog/dienstreisen-buchung-abrechnung-reporting","de/blog/dienstreisen-buchung-abrechnung-reporting",{"type":151,"attrs":152,"content":154},"heading",{"level":153,"textAlign":25},3,[155],{"text":156,"type":77},"Was zählt als Dienstreise?",{"type":73,"attrs":158,"content":160},{"textAlign":25,"key":159},"p-2",[161,163,169,171,178,183],{"text":162,"type":77},"Zunächst einmal sollte geklärt sein, was überhaupt als Dienstreise zählt. Der Kundenbesuch im Nachbarbezirk gehört nämlich nicht dazu und gilt lediglich als Auswärtstätigkeit. Nicht nur würde sich eine ",{"text":164,"type":77,"marks":165},"Reisekostenabrechnung",[166],{"type":140,"attrs":167},{"href":168,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.spendesk.com/de/glossary/reisekostenabrechnung/",{"text":170,"type":77}," auf Kilometerbasis für einen so kurzen Weg kaum lohnen, es besteht auch offiziell kein Anspruch darauf. ",{"text":172,"type":77,"marks":173},"ine Dienstreise liegt erst dann vor, wenn der/die Beschäftigte mindestens über die Stadtgrenze der ",[174],{"type":175,"attrs":176},"textStyle",{"color":177},"rgb(21, 38, 55)",{"text":179,"type":77,"marks":180},"ersten Tätigkeitsstätte",[181],{"type":175,"attrs":182},{"color":52},{"text":184,"type":77,"marks":185}," hinaus reisen muss.",[186],{"type":175,"attrs":187},{"color":177},{"type":151,"attrs":189,"content":190},{"level":153,"textAlign":25},[191,193,198],{"text":192,"type":77},"Was ist mit dem Weg zur ",{"text":194,"type":77,"marks":195},"Arbeitsstätte",[196],{"type":175,"attrs":197},{"color":52},{"text":199,"type":77},"?",{"type":73,"attrs":201,"content":203},{"textAlign":25,"key":202},"p-3",[204,209,214,219,221,226,228,233],{"text":205,"type":77,"marks":206},"Auch ist der ganz normale Weg zur ",[207],{"type":175,"attrs":208},{"color":177},{"text":210,"type":77,"marks":211},"regelmäßigen Arbeitsstätte",[212],{"type":175,"attrs":213},{"color":52},{"text":215,"type":77,"marks":216}," keine Dienstreise",[217],{"type":175,"attrs":218},{"color":177},{"text":220,"type":77},". In der Regel tragen Angestellte hier selbst die Kosten und holen sich diese in der Steuererklärung als Werbekosten über die ",{"text":222,"type":77,"marks":223},"Entfernungspauschale",[224],{"type":175,"attrs":225},{"color":52},{"text":227,"type":77}," (30ct / km einfacher ",{"text":229,"type":77,"marks":230},"Arbeitsweg",[231],{"type":175,"attrs":232},{"color":52},{"text":234,"type":77},") zurück. ",{"type":73,"attrs":236,"content":238},{"textAlign":25,"key":237},"p-4",[239,241,245],{"text":240,"type":77},"Auch wenn der ",{"text":229,"type":77,"marks":242},[243],{"type":175,"attrs":244},{"color":52},{"text":246,"type":77}," nicht als Dienstreise gilt, können Arbeitgeber sich allerdings entscheiden, ihre Angestellten hier zusätzlich zu entlasten. Das wäre aber eine zusätzliche Leistung, auf die 15% Lohnsteuer anfällt. Ein attraktiver Bonus, den viele Unternehmen ihren Beschäftigten anbieten, aber eben keine Dienstreise.",{"type":151,"attrs":248,"content":249},{"level":153,"textAlign":25},[250],{"text":251,"type":77},"Wie hoch ist die Entfernungspauschale für den Arbeitsweg?",{"type":73,"attrs":253,"content":255},{"textAlign":25,"key":254},"p-5",[256,258,271],{"text":257,"type":77},"Der Weg zur Arbeit kann über die ",{"text":222,"type":77,"marks":259},[260],{"type":140,"attrs":261},{"href":262,"uuid":263,"anchor":25,"target":264,"linktype":144,"story":265},"/blog/fahrtkostenpauschale","65d0c0b8-890f-48d9-936c-209495a71189","_self",{"name":266,"id":267,"uuid":263,"slug":268,"url":269,"full_slug":270,"_stopResolving":41},"Fahrtkostenpauschale: So wird die Pendlerpauschale berechnet",213435269,"fahrtkostenpauschale","blog/fahrtkostenpauschale","de/blog/fahrtkostenpauschale",{"text":272,"type":77}," (auch Pendlerpauschale genannt) steuerlich geltend gemacht werden.",{"type":274,"attrs":275},"blok",{"id":276,"body":277},"fffc8a15-e667-4191-baed-33ca8e5820fb",[278],{"_uid":279,"text":280,"color":281,"title":282,"component":283},"i-14ff99ba-1e7e-4e67-a53f-c68d85c72402","- **Kfz (Auto) ab dem 1. 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Nämlich dann, wenn der/die Mitarbeitende mit dem eigenen Fahrzeug (PkW oder Moped) reist",{"text":300,"type":77,"marks":301},".",[302],{"type":303},"bold",{"text":305,"type":77}," Andere Reisemöglichkeiten umfassen:",{"type":151,"attrs":307,"content":308},{"level":153,"textAlign":25},[309,311],{"text":310,"type":77},"Bus, Bahn, Flugzeug & andere ",{"text":312,"type":77,"marks":313},"öffentliche Verkehrsmittel",[314],{"type":175,"attrs":315},{"color":52},{"type":73,"attrs":317,"content":319},{"textAlign":25,"key":318},"p-7",[320,322,328,330,336],{"text":321,"type":77},"Hier übernimmt der Arbeitgeber in aller Regel entweder schon vorab die Kosten, zum Beispiel weil das Ticket mit einer ",{"text":323,"type":77,"marks":324},"Firmenkreditkarte",[325],{"type":140,"attrs":326},{"href":327,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://blog.spendesk.com/de/firmenkreditkarte",{"text":329,"type":77}," gebucht wurde, oder erstattet die Kosten nachträglich im Rahmen einer Spesen- oder Reisekostenabrechnung. ",{"text":331,"type":77,"marks":332},"Unsere Übersicht zu aktuellen Spesensätzen finden Sie hier",[333],{"type":140,"attrs":334},{"href":335,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://blog.spendesk.com/de/verpflegungsmehraufwand-spesens%C3%A4tze-dienstreisen",{"text":300,"type":77},{"type":151,"attrs":338,"content":339},{"level":153,"textAlign":25},[340],{"text":341,"type":77},"Firmenwagen",{"type":73,"attrs":343,"content":345},{"textAlign":25,"key":344},"p-8",[346],{"text":347,"type":77},"Auch ein Dienstwagen bringt Mitarbeitende zuverlässig ans Ziel. Und der legt immerhin auch Kilometer zurück, jedoch gilt hier keine Kilometerpauschale, da die Kosten für den Firmenwagen schon abgegolten sind und vom Unternehmen gedeckt werden.",{"type":73,"attrs":349,"content":351},{"textAlign":25,"key":350},"p-9",[352],{"text":353,"type":77},"Teilweise gibt es Verwirrungen darüber, ob Mitarbeitende die dienstlich gefahrenen Kilometer nicht trotzdem zumindest steuerlich absetzen können, solange der Firmenwagen als geldwerter Vorteil versteuert wird. Das ist jedoch nur für die Entfernungspauschale der Fall, also den Weg zur Arbeitsstätte. Nicht aber für Dienstreisen.",{"type":151,"attrs":355,"content":356},{"level":289,"textAlign":25},[357],{"text":358,"type":77},"Dienstreisen mit dem eigenen PkW – so funktioniert die Kilometerpauschale",{"type":73,"attrs":360,"content":361},{"textAlign":25,"key":126},[362,367,372,377],{"text":363,"type":77,"marks":364},"Reisen Mitarbeitende mit dem eigenen Fahrzeug, ist die Ermittlung der ",[365],{"type":175,"attrs":366},{"color":177},{"text":368,"type":77,"marks":369},"tatsächlichen Aufwendungen",[370],{"type":175,"attrs":371},{"color":52},{"text":373,"type":77,"marks":374}," schon schwieriger als bei Vorlage eines Bahntickets",[375],{"type":175,"attrs":376},{"color":177},{"text":378,"type":77},". ",{"type":73,"attrs":380,"content":381},{"textAlign":25,"key":132},[382,384,391],{"text":383,"type":77},"Über ",{"text":385,"type":77,"marks":386},"§670 im BGB “Ersatz von Aufwendungen”",[387],{"type":140,"attrs":388},{"href":389,"uuid":25,"anchor":25,"target":390,"linktype":60},"https://www.gesetze-im-internet.de/bgb/__670.html","_blank",{"text":392,"type":77}," können Arbeitnehmer die entstandenen Kosten für Dienstreisen von ihrem Unternehmen einfordern. Hier kommt die Kilometerpauschale ins Spiel. ",{"type":274,"attrs":394},{"id":276,"body":395},[396],{"_uid":397,"text":398,"color":281,"title":399,"component":283},"i-3ff6a523-d773-4800-8060-fd31100328d5","Diese beträgt aktuell:\n\n- **Kfz (Auto):** 0,30€/km\n- **Motorrad/Motorroller/Moped/Mofa:** 0,20€/km","Wie hoch ist die Kilometerpauschale 2026?",{"type":73,"attrs":401,"content":402},{"textAlign":25,"key":159},[403,407],{"text":404,"type":77,"marks":405},"Hinweis",[406],{"type":303},{"text":408,"type":77},": Die Kilometerpauschale 2026 bleibt gegenüber der Kilometerpauschale 2025 unverändert.",{"type":73,"attrs":410,"content":411},{"textAlign":25,"key":202},[412,416,418,424],{"text":413,"type":77,"marks":414},"Ganz wichtig hier allerdings: Gesetzlich gibt es keinen Anspruch auf genau diese Pauschale.",[415],{"type":303},{"text":417,"type":77}," Sie stammt aus dem ",{"text":419,"type":77,"marks":420},"Bundesreisekostengesetz",[421],{"type":140,"attrs":422},{"href":423,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.gesetze-im-internet.de/brkg_2005/BJNR141810005.html",{"text":425,"type":77},", das Reisekostenpauschalen für Beamt:innen und Soldat:innen festlegt, und wird als Referenzwert herangezogen.",{"type":73,"attrs":427,"content":428},{"textAlign":25,"key":237},[429,431,444],{"text":430,"type":77},"Arbeitgeber können die Kostenerstattung anders strukturieren und niedriger ansetzen. Auf der sicheren Seite sind Arbeitnehmende erst dann, wenn die Art und Höhe von Rückerstattungen schriftlich im Arbeitsvertrag festgehalten ist oder sie vor Antritt der Dienstreise anderweitig versichert wurde. Ein Blick in die jeweiligen ",{"text":432,"type":77,"marks":433},"Reise- oder Spesenrichtlinien",[434],{"type":140,"attrs":435},{"href":436,"uuid":437,"anchor":25,"target":264,"linktype":144,"story":438},"/blog/spesenregelung-startups-guide","a939662c-f4d4-4953-9e86-37a1de7a8d7a",{"name":439,"id":440,"uuid":437,"slug":441,"url":442,"full_slug":443,"_stopResolving":41},"Spesenregelung in Start-ups - ein Guide",208777186,"spesenregelung-startups-guide","blog/spesenregelung-startups-guide","de/blog/spesenregelung-startups-guide",{"text":445,"type":77}," des Unternehmens kann sich hier lohnen.",{"type":73,"attrs":447,"content":448},{"textAlign":25,"key":254},[449,451,456],{"text":450,"type":77},"Übernimmt der Arbeitnehmer die Reisekosten nicht in Höhe der Kilometerpauschale oder weigert sich komplett, können die Reisekosten für Dienstreisen bei der Einkommensteuererklärung als Werbekosten (Anlage N) angegeben werden, ähnlich wie die Entfernungs- und die ",{"text":452,"type":77,"marks":453},"Verpflegungspauschale",[454],{"type":140,"attrs":455},{"href":335,"uuid":25,"anchor":25,"target":25,"linktype":60},{"text":457,"type":77},". Das hat aber einige Nachteile.",{"type":459,"content":460},"bullet_list",[461,469,476],{"type":462,"content":463},"list_item",[464],{"type":73,"attrs":465,"content":466},{"textAlign":25,"key":295},[467],{"text":468,"type":77},"Es entsteht lediglich ein Steuervorteil (d.h. die Ausgaben für die Dienstreise müssen nicht versteuert werden), doch die tatsächlichen Kosten werden nicht 1:1 erstattet.",{"type":462,"content":470},[471],{"type":73,"attrs":472,"content":473},{"textAlign":25,"key":318},[474],{"text":475,"type":77},"Ein ganzes Jahr auf die Rückerstattung von Auslagen zu warten (die so gesehen nicht einmal gegeben ist), ist kaum eine realistische Option für die allermeisten Angestellten.",{"type":462,"content":477},[478],{"type":73,"attrs":479,"content":480},{"textAlign":25,"key":344},[481],{"text":482,"type":77},"Unternehmen, die ihre Mitarbeitenden auf Dienstreisen schicken, ohne die Reisekosten komplett und zügig zu decken, werden mittelfristig Probleme haben, diese zu halten.",{"type":73,"attrs":484,"content":485},{"textAlign":25,"key":350},[486,488,494,496,500],{"text":487,"type":77},"Es bleibt Arbeitgebern, die ihre Mitarbeitenden mit den eigenen Fahrzeugen auf Dienstreise schicken, also nur eine wirklich gute Option: die Rückerstattung der ",{"text":489,"type":77,"marks":490},"Fahrtkosten",[491],{"type":140,"attrs":492},{"href":493,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.spendesk.com/de/glossary/fahrtkostenzuschuss/",{"text":495,"type":77}," basierend auf der Kilometerpauschale, unter Verwendung der Referenzwerte aus dem ",{"text":419,"type":77,"marks":497},[498],{"type":140,"attrs":499},{"href":423,"uuid":25,"anchor":25,"target":390,"linktype":60},{"text":300,"type":77},{"type":151,"attrs":502,"content":503},{"level":289,"textAlign":25},[504],{"text":505,"type":77},"Wie gestaltet sich die Erstattung von Reisekosten nach Kilometerpauschale steuerlich?",{"type":73,"attrs":507,"content":509},{"textAlign":25,"key":508},"p-10",[510],{"text":511,"type":77},"Zunächst einmal können Reisekosten für Dienstreisen vom Unternehmen steuerfrei erstattet werden. Es handelt sich hierbei nicht um einen Lohn und es fallen auch keine Steuern oder Sozialabgaben an. Ebenfalls haben Unternehmen die Möglichkeit, die Kosten selbst als Werbungskosten abzusetzen.",{"type":73,"attrs":513,"content":515},{"textAlign":25,"key":514},"p-11",[516,520],{"text":517,"type":77,"marks":518},"Leider erfordert die Berechnung der Kilometerpauschale und ihre Rückzahlung über eine Spesenabrechnung viel Zeit und Aufwand",[519],{"type":303},{"text":521,"type":77}," (alleine das Führen eines Fahrtenbuches erinnert an vergangene Zeiten). ",{"type":73,"attrs":523,"content":525},{"textAlign":25,"key":524},"p-12",[526,528,533,538,543,548,553],{"text":527,"type":77},"Langfristig sind Unternehmen mit alternativen Reisemöglichkeiten wie Bahn oder Firmenwagen in den meisten Fällen besser beraten. ",{"text":529,"type":77,"marks":530},"Doch Dienstreisen mit ",[531],{"type":175,"attrs":532},{"color":177},{"text":534,"type":77,"marks":535},"öffentlichen Verkehrsmitteln",[536],{"type":175,"attrs":537},{"color":52},{"text":539,"type":77,"marks":540}," werden in ",[541],{"type":175,"attrs":542},{"color":177},{"text":544,"type":77,"marks":545},"Deutschland",[546],{"type":175,"attrs":547},{"color":52},{"text":549,"type":77,"marks":550}," seit 2020 eher gemieden",[551],{"type":175,"attrs":552},{"color":177},{"text":300,"type":77},{"type":151,"attrs":555,"content":556},{"level":153,"textAlign":25},[557],{"text":558,"type":77},"Ausgaben für Mietwagen verfünffacht",{"type":73,"attrs":560,"content":562},{"textAlign":25,"key":561},"p-13",[563,565,571],{"text":564,"type":77},"Auf dem deutschen Markt war für 2020 nach Auswertung aller Zahlungen der ",{"text":566,"type":77,"marks":567},"Spendesk-Kunden",[568],{"type":140,"attrs":569},{"href":570,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.spendesk.com/de/",{"text":572,"type":77}," ein deutlicher Trend festzustellen: die Zahlungen für Mietwagen sind im Vergleich zum Jahresanfang 2020, d.h. vor der Verbreitung von COVID-19 in Europa, um das Fünffache gestiegen.",{"type":151,"attrs":574,"content":575},{"level":153,"textAlign":25},[576],{"text":577,"type":77},"Flüge und Reisen mit Bahn gesunken",{"type":73,"attrs":579,"content":581},{"textAlign":25,"key":580},"p-14",[582],{"text":583,"type":77},"Gleichzeitig sind die Ausgaben für Zug & Flüge gesunken, was keine große Überraschung sein dürfte. Ein eher langsamer Wiederanstieg zeigt, dass die Deutschen ihre Gewohnheiten angepasst haben. Öffentliche Transportmittel werden eher gemieden, stattdessen bevorzugen sie es, für Geschäftsreisen im Inland ein Auto zu mieten. Ob es sich hierbei um einen längerfristigen Trend handelt bleibt abzuwarten.",{"type":73,"attrs":585,"content":587},{"textAlign":25,"key":586},"p-15",[588,590,602,604,617],{"text":589,"type":77},"Egal welches Transportmittel Sie für Ihre Dienstreise wählen, es gibt eine effizientere Lösung für die Regelung von Spesen- und Reisekostenabrechnungen: eine ",{"text":591,"type":77,"marks":592},"intelligente Software zur Ausgabenverwaltung",[593],{"type":140,"attrs":594},{"href":595,"uuid":596,"anchor":25,"target":264,"linktype":144,"story":597},"/home","cda85daf-0d14-4698-9bb2-d5fbb6bd7bc5",{"name":598,"id":599,"uuid":596,"slug":600,"url":600,"full_slug":601,"_stopResolving":41},"Homepage",106735746,"home","de/home",{"text":603,"type":77},". Idealerweise sind hierin auch weitere nützliche Funktionen integriert wie etwa virtuelle Kreditkarten für Reisebuchungen online. ",{"text":605,"type":77,"marks":606},"Hier finden Sie eine Liste nützlicher Tools für Dienstreisen",[607],{"type":140,"attrs":608},{"href":609,"uuid":610,"anchor":25,"target":264,"linktype":144,"story":611},"/blog/geschaftsreisen-buchen-tool","e6665a57-79f8-4ed1-b2d1-47e6d307316d",{"name":612,"id":613,"uuid":610,"slug":614,"url":615,"full_slug":616,"_stopResolving":41},"Geschäftsreisen buchen – die acht hilfreichsten Tools",214315165,"geschaftsreisen-buchen-tool","blog/geschaftsreisen-buchen-tool","de/blog/geschaftsreisen-buchen-tool",{"text":300,"type":77},{"type":274,"attrs":619},{"id":620,"body":621},"71bade80-7b86-4ec0-a4af-783ada0fe2d9",[622],{"_uid":623,"html":624,"component":625},"i-175b02d6-b1b5-488a-8e85-15e790fb225e","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-e695c629-d1b5-49d4-ac97-078a9cc796e9\">\u003Cspan class=\"hs-cta-node hs-cta-e695c629-d1b5-49d4-ac97-078a9cc796e9\" id=\"hs-cta-e695c629-d1b5-49d4-ac97-078a9cc796e9\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/e695c629-d1b5-49d4-ac97-078a9cc796e9\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-e695c629-d1b5-49d4-ac97-078a9cc796e9\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/e695c629-d1b5-49d4-ac97-078a9cc796e9.png\"  alt=\"Guide für Dienstreisen\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, 'e695c629-d1b5-49d4-ac97-078a9cc796e9', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":151,"attrs":627,"content":628},{"level":289,"textAlign":25},[629],{"text":630,"type":77},"FAQ: Kilometerpauschale",{"type":73,"attrs":632,"content":634},{"textAlign":25,"key":633},"p-16",[635,637,641],{"text":636,"type":77},"Im folgenden FAQ beantworten wir die wichtigsten Fragen rund um die Anwendung, Voraussetzungen und steuerliche Behandlung der K",{"text":638,"type":77,"marks":639},"ilometerpauschale bei Dienstreisen",[640],{"type":303},{"text":300,"type":77},{"type":151,"attrs":643,"content":644},{"level":153,"textAlign":25},[645],{"text":646,"type":77},"Was ist die Kilometerpauschale und wer kann sie nutzen?",{"type":73,"attrs":648,"content":650},{"textAlign":25,"key":649},"p-17",[651],{"text":652,"type":77},"Die Kilometerpauschale ist ein pauschaler Betrag pro gefahrenem Kilometer, der bei dienstlichen Fahrten mit dem privaten Fahrzeug angesetzt werden kann. Sie gilt für Arbeitnehmer:innen und Selbstständige, die beruflich veranlasste Fahrten unternehmen und dabei ihr eigenes Fahrzeug nutzen.",{"type":151,"attrs":654,"content":655},{"level":153,"textAlign":25},[656],{"text":657,"type":77},"Für welche Verkehrsmittel gilt die Pauschale?",{"type":73,"attrs":659,"content":661},{"textAlign":25,"key":660},"p-18",[662],{"text":663,"type":77},"Für Fahrten mit dem privaten Pkw beträgt die Pauschale 0,30 € pro Kilometer. Für Motorräder, Motorroller oder Mopeds gilt eine Pauschale von 0,20 € pro Kilometer. Fahrräder sind nicht begünstigt.",{"type":151,"attrs":665,"content":666},{"level":153,"textAlign":25},[667],{"text":668,"type":77},"Was gilt als Dienstreise?",{"type":73,"attrs":670,"content":672},{"textAlign":25,"key":671},"p-19",[673],{"text":674,"type":77},"Eine Dienstreise liegt vor, wenn die berufliche Tätigkeit außerhalb der ersten Tätigkeitsstätte und außerhalb der Wohnung erfolgt, etwa bei Kundenbesuchen, Messen oder Fortbildungen. Fahrten zur ersten Tätigkeitsstätte sind keine Dienstreisen.",{"type":151,"attrs":676,"content":677},{"level":153,"textAlign":25},[678],{"text":679,"type":77},"Worin besteht der Unterschied zwischen Kilometerpauschale und Pendlerpauschale?",{"type":73,"attrs":681,"content":683},{"textAlign":25,"key":682},"p-20",[684,686,693],{"text":685,"type":77},"Die Kilometerpauschale gilt für Dienstreisen und berücksichtigt Hin- und Rückfahrt. Die ",{"text":687,"type":77,"marks":688},"Pendlerpauschale",[689],{"type":140,"attrs":690},{"href":691,"uuid":263,"anchor":25,"target":264,"linktype":144,"story":692},"/de/blog/fahrtkostenpauschale",{"name":266,"id":267,"uuid":263,"slug":268,"url":269,"full_slug":270,"_stopResolving":41},{"text":694,"type":77}," hingegen bezieht sich nur auf den einfachen Weg zur ersten Tätigkeitsstätte. Sie liegt bei 0,38 € pro Kilometer (Stand 2026).",{"type":151,"attrs":696,"content":697},{"level":153,"textAlign":25},[698],{"text":699,"type":77},"Wie berechnet man die Kilometerpauschale?",{"type":73,"attrs":701,"content":703},{"textAlign":25,"key":702},"p-21",[704],{"text":705,"type":77},"Die gefahrenen Kilometer (Hin- und Rückweg) werden mit dem pauschalen Kilometersatz multipliziert. ",{"type":459,"content":707},[708],{"type":462,"content":709},[710],{"type":73,"attrs":711,"content":713},{"textAlign":25,"key":712},"p-22",[714],{"text":715,"type":77},"Beispiel: 60 km Hin- und 60 km Rückweg = 120 km × 0,30 € = 36 €.",{"type":151,"attrs":717,"content":718},{"level":153,"textAlign":25},[719],{"text":720,"type":77},"Wer erstattet die Kosten – Arbeitgeber oder Finanzamt?",{"type":73,"attrs":722,"content":724},{"textAlign":25,"key":723},"p-23",[725],{"text":726,"type":77},"Wenn der Arbeitgeber die Dienstreise genehmigt und die Abrechnung formal korrekt erfolgt, kann er die Pauschale steuerfrei erstatten. Erfolgt keine oder nur eine teilweise Erstattung, kann der Arbeitnehmer die Fahrtkosten als Werbungskosten in der Steuererklärung geltend machen. ",{"type":151,"attrs":728,"content":729},{"level":153,"textAlign":25},[730],{"text":731,"type":77},"Was muss in der Reisekostenabrechnung berücksichtigt werden?",{"type":73,"attrs":733,"content":735},{"textAlign":25,"key":734},"p-24",[736],{"text":737,"type":77},"Es müssen Datum, Reiseziel, Anlass und gefahrene Kilometer dokumentiert werden. Weitere Kosten wie Verpflegung oder Parkgebühren müssen durch Belege nachgewiesen werden. Die Pauschale gilt nur für private Fahrzeuge, nicht für Dienstwagen.",{"type":151,"attrs":739,"content":740},{"level":153,"textAlign":25},[741],{"text":742,"type":77},"Kann man auch die tatsächlichen Fahrzeugkosten ansetzen?",{"type":73,"attrs":744,"content":746},{"textAlign":25,"key":745},"p-25",[747],{"text":748,"type":77},"Ja, alternativ zur Pauschale können auch die tatsächlichen Kosten (z. B. Kraftstoff, Versicherung, Reparaturen) angesetzt werden. Dies ist jedoch aufwändiger, da ein Fahrtenbuch und Belege erforderlich sind. Die Wahl der Methode liegt beim Steuerpflichtigen bzw. beim Arbeitgeber.",{"type":151,"attrs":750,"content":751},{"level":153,"textAlign":25},[752],{"text":753,"type":77},"Gibt es eine Frist für die Abrechnung?",{"type":73,"attrs":755,"content":757},{"textAlign":25,"key":756},"p-26",[758],{"text":759,"type":77},"Viele Arbeitgeber verlangen die Abrechnung innerhalb von drei bis sechs Monaten nach Reiseende. Für die steuerliche Geltendmachung über die Einkommensteuererklärung gilt eine Frist von bis zu drei Jahren.",{"name":761,"created_at":762,"published_at":6,"updated_at":763,"id":764,"uuid":765,"content":766,"slug":773,"full_slug":774,"sort_by_date":25,"position":26,"tag_list":775,"is_startpage":28,"parent_id":776,"meta_data":25,"group_id":777,"first_published_at":778,"release_id":25,"lang":32,"path":25,"alternates":779,"default_full_slug":780,"translated_slugs":781,"_stopResolving":41},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":767,"icon":768,"name":761,"component":772},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":769,"alt":770,"name":52,"focus":52,"title":52,"filename":771,"copyright":52,"fieldtype":57,"is_external_url":28},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","de/blog/category/article",[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[782,783,784],{"path":780,"name":25,"lang":37,"published":25},{"path":780,"name":25,"lang":32,"published":25},{"path":780,"name":25,"lang":40,"published":25},[32],[787],{"_uid":788,"asset":789,"shadow":28,"caption":52,"overlay":793,"component":794},"91016c72-a2fb-4def-8ef0-b4cad08f886d",{"id":790,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":791,"copyright":52,"fieldtype":57,"meta_data":792,"is_external_url":28},17569951,"https://a.storyblok.com/f/146026/1020x680/6d409e3302/kilometerpauschale-bei-dienstreisen_green.png",{},[],"image",[],"2025-12-31 00:00","5",[],"Kilometerpauschale bei Dienstreisen -- erfahren Sie alles, was Sie über die Pauschale wissen müssen. 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zwischen Eigenbeleg und Ersatzbeleg?",{"type":70,"content":2882},[2883],{"type":73,"attrs":2884,"content":2885},{"textAlign":25},[2886],{"text":2887,"type":77,"marks":2888},"Ein Eigenbeleg ist ein selbst erstellter Beleg bei fehlendem Original. „Ersatzbeleg\" ist der Oberbegriff und umfasst auch Duplikate vom Lieferanten – diese haben stets Vorrang.",[2889],{"type":175,"attrs":2890},{"color":2151},{"_uid":2892,"hide":28,"title":2893,"component":2246,"description":2894},"d7d5b32b-92c2-4ff6-854c-4f98fbe8c01e","Kann ich mit einem Eigenbeleg Vorsteuer abziehen?",{"type":70,"content":2895},[2896],{"type":73,"attrs":2897,"content":2898},{"textAlign":25},[2899],{"text":2900,"type":77,"marks":2901},"Nein. § 14 UStG verlangt eine ordnungsgemäße Rechnung mit ausgewiesener Umsatzsteuer. Der Bruttobetrag ist aber als Betriebsausgabe abzugsfähig.",[2902],{"type":175,"attrs":2903},{"color":2151},{"_uid":2905,"hide":28,"title":2906,"component":2246,"description":2907},"4be09e95-47d4-4d3a-bbb6-c7d35cb3347c","Wie lange muss ich Eigenbelege seit 2025 aufbewahren?",{"type":70,"content":2908},[2909],{"type":73,"attrs":2910,"content":2911},{"textAlign":25},[2912,2917,2924,2932],{"text":2913,"type":77,"marks":2914},"Seit dem 1. Januar 2025 gilt eine Frist von 8 Jahren (BEG IV). Ein 2025 erstellter Eigenbeleg muss bis Ende 2033 archiviert sein. Details dazu in den",[2915],{"type":175,"attrs":2916},{"color":2151},{"text":1318,"type":77,"marks":2918},[2919,2922],{"type":140,"attrs":2920},{"href":2921,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.bstbk.de/downloads/bstbk/steuerrecht-und-rechnungslegung/fachinfos/BStBK_FAQ_allgemein_digitale_Aufbewahrung_end.pdf",{"type":175,"attrs":2923},{"color":2151},{"text":2925,"type":77,"marks":2926},"BStBK-FAQ zur digitalen Aufbewahrung",[2927,2929,2931],{"type":140,"attrs":2928},{"href":2921,"uuid":25,"anchor":25,"target":25,"linktype":60},{"type":175,"attrs":2930},{"color":2750},{"type":2752},{"text":300,"type":77,"marks":2933},[2934],{"type":175,"attrs":2935},{"color":2151},{"_uid":2937,"hide":28,"title":2938,"component":2246,"description":2939},"e95d40a7-8d77-4762-9092-62f842a5f5f0","Erkennt das Finanzamt digitale Eigenbelege an?",{"type":70,"content":2940},[2941],{"type":73,"attrs":2942,"content":2943},{"textAlign":25},[2944],{"text":2945,"type":77,"marks":2946},"Ja – sofern sie GoBD-konform archiviert sind. Die digitale Datei gilt als Original und muss unveränderbar, nachvollziehbar und zeitnah gespeichert werden.",[2947],{"type":175,"attrs":2948},{"color":2151},{"_uid":2950,"hide":28,"title":2951,"component":2246,"description":2952},"a1b3b7d1-ca80-4042-b134-83c3149de2a2","Gibt es eine Betragsobergrenze für Eigenbelege?",{"type":70,"content":2953},[2954],{"type":73,"attrs":2955,"content":2956},{"textAlign":25},[2957],{"text":2958,"type":77,"marks":2959},"Eine gesetzliche Obergrenze existiert nicht. In der Praxis steigt die Prüfintensität bei Einzelbeträgen über 150 € deutlich – ergänzende Nachweise wie Preislisten oder Fotos sind dann besonders wichtig.",[2960],{"type":175,"attrs":2961},{"color":2151},[2963],{"cta":2964,"_uid":2965,"title":2966,"eyebrow":2977,"subtitle":2980,"component":151,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":2983,"sectionSettings":2984,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"7cec6cb7-d574-431b-a391-ae4ed79fcc1d",{"type":70,"content":2967},[2968],{"type":151,"attrs":2969,"content":2970},{"level":289,"textAlign":25},[2971],{"text":2972,"type":77,"marks":2973},"Häufig gestellte Fragen zu Ersatz- und Eigenbelegen:",[2974,2976],{"type":175,"attrs":2975},{"color":2151},{"type":303},{"type":70,"content":2978},[2979],{"type":73},{"type":70,"content":2981},[2982],{"type":73},[],[],[],"eigenbeleg-ersatzbeleg-vorlage-pflichtangaben-gobd-konforme-archivierung","de/blog/eigenbeleg-ersatzbeleg-vorlage-pflichtangaben-gobd-konforme-archivierung",-2290,[],"80b40012-7ea9-4521-8671-dcaa1d6fbc2f","2026-07-07T15:03:05.463Z",[],"blog/eigenbeleg-ersatzbeleg-vorlage-pflichtangaben-gobd-konforme-archivierung",[2995,2996,2997],{"path":2993,"name":25,"lang":37,"published":25},{"path":2993,"name":25,"lang":32,"published":25},{"path":2993,"name":25,"lang":40,"published":25},["Island",2999],{"key":3000,"result":3001},"MarkdownRenderer_p1Uq7EDKjjgZ4Sd8yxuKDgOiM77FomjgsBB8E3gqmY",{"head":3002},{"link":3003,"style":3004},[],[],["Island",3006],{"key":3007,"result":3008},"MarkdownRenderer_WvFPY5sXpcMWuNLWD6WSKG8RrJIZwSDZkQ1ZtplM0",{"head":3009},{"link":3010,"style":3011},[],[],1793980967662]