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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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Ausgabenmanagement-Plattformen können Kartenlimits, Händlerkategorien, Freigaben und Belegpflichten miteinander verbinden.",[3427],{"type":289,"attrs":3428},{"color":2587},{"_uid":3430,"hide":29,"title":3431,"component":1157,"description":3432},"ca34eb84-59c7-4090-bf51-29730455479f","Welche DATEV-Schnittstelle ist für Reisekosten geeignet?",{"type":72,"attrs":3433,"content":3434},{"backgroundColor":26},[3435],{"type":75,"attrs":3436,"content":3437},{"textAlign":26},[3438],{"text":3439,"type":79,"marks":3440},"Das hängt davon ab, ob Sie nur Buchungsdaten, nur Belegbilder oder beides übertragen möchten. 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