-
travel between
residence and job (line 32 – 39)
-
car DM 0,35
for every driven kilometer plus accident costs
-
working
tools (line 41 – 44)
-
professional
clothes, cleaning of professional clothes,
professional journals, purchase expenses for
items which are necessary for employment
-
bank account
charges (line 45 – 48)
-
DM 30,--
per year no supporting documentation required
-
travel expenses
-
car: DM 0,52
for every driven kilometer or actual expenses
meals: only lump sum possible for 8 hours/DM
10,--; 14 hours/DM 20,--; 24 hours/DM 46,--
accommodation, postage, telephone, depositing
of luggage, parking
-
double housekeeping
(line 53 – 62)
-
only possible
for 2 years first and last trip DM 0,52/km
home trip once per week DM 0,35/km accommodation
meal lump sum for the first 3 months DM 46,--
per day expense of moving
-
home office
(line 45 – 48)
-
lump sum
of DM 2,400,-- per year possible if a) room
is utilized more than 50% b) the employer
does not make a working place available
-
expenses
for further professional training (line 45
– 48)
-
deductible
are all expenses for the professional training
for the present employment
-
costs for
applications are deductible (line 45 – 48)
