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Das neue Reisekostenrecht
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Als Reisekosten werden im deutschen Steuerrecht Aufwendungen bezeichnet, die bei beruflich oder betrieblich bedingten Reisen anfallen. Das Reisekostenrecht hat dabei in jngster Zeit zahlreiche nderungen erfahren, welche in der Beratung und Bearbeitung neue berlegungen zur Steueroptimierung erfordern. Das Werk erlutert das neue Reisekostenrecht mit folgenden Schwerpunkten: - bernachtungskosten - Verpflegungsmehraufwand - Reisenebenkosten - Reisekostenerstattung nach 3 Nr. 13 bzw. Nr. 16 EStG - Einzelnachweis und Pauschbetrge - Kilometerpauschale - Betriebliche Fahrzeuge Ein echtes Praxiswerk fr den schnellen Zugriff zum Reisekostenrecht.
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