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Sie möchte die Flugkosten vollständig erstattet bekommen, das Hotel anteilig abrechnen und auch für die privaten Tage Verpflegungspauschalen erhalten.",[187],{"type":188,"attrs":189},"textStyle",{"color":190},"#000000",{"type":74,"attrs":192,"content":194},{"textAlign":25,"key":193},"p-1",[195],{"text":196,"type":78,"marks":197},"Der Antrag landet bei der Controlling-Abteilung. Dort zeigt sich schnell, dass die bestehende Reiserichtlinie nicht mehr ausreicht. Sie stammt aus einer Zeit, in der Workation noch kaum verbreitet war und Bleisure-Reisen in vielen Unternehmen keine Rolle spielten. Private Kostenanteile, internationale Arbeitseinsätze und der Versicherungsschutz bei privaten Aktivitäten sind nicht geregelt.",[198],{"type":188,"attrs":199},{"color":190},{"type":74,"attrs":201,"content":203},{"textAlign":25,"key":202},"p-2",[204],{"text":205,"type":78,"marks":206},"Eine moderne Reiserichtlinie schafft klare Regeln, bevor eine Reise beginnt. Sie legt fest, wer eine Reise genehmigt, welche Transportmittel und Unterkünfte gebucht werden dürfen, welche Kosten das Unternehmen übernimmt und wie mit privaten Reiseanteilen umzugehen ist. Zusätzlich sollte sie besondere Situationen wie Workation, Bleisure und Team-Offsites berücksichtigen.",[207],{"type":188,"attrs":208},{"color":190},{"type":74,"attrs":210,"content":212},{"textAlign":25,"key":211},"p-3",[213],{"text":214,"type":78,"marks":215},"Dieser Beitrag zeigt, welche Inhalte eine aktuelle Reiserichtlinie braucht, wie Unternehmen steuerliche und organisatorische Risiken reduzieren und wie sie ihre Vorgaben digital durchsetzen können.",[216],{"type":188,"attrs":217},{"color":190},{"type":219,"attrs":220,"content":222},"heading",{"level":221,"textAlign":25},2,[223],{"text":224,"type":78,"marks":225},"Was muss eine moderne Reiserichtlinie regeln?",[226],{"type":188,"attrs":227},{"color":190},{"type":74,"attrs":229,"content":231},{"textAlign":25,"key":230},"p-4",[232],{"text":233,"type":78,"marks":234},"In der Praxis werden die Begriffe Reiserichtlinie und Reisekostenrichtlinie nicht immer einheitlich verwendet. Häufig beschreibt eine Reiserichtlinie den gesamten Ablauf einer Geschäftsreise, von der Genehmigung bis zur Abrechnung. Eine Reisekostenrichtlinie konzentriert sich stärker auf erstattungsfähige Ausgaben, Pauschalen und Nachweise.",[235],{"type":188,"attrs":236},{"color":190},{"type":74,"attrs":238,"content":240},{"textAlign":25,"key":239},"p-5",[241],{"text":242,"type":78,"marks":243},"Unternehmen können beide Bereiche in einem Dokument zusammenführen. Wichtig ist, dass die Richtlinie klar beschreibt:",[244],{"type":188,"attrs":245},{"color":190},{"type":247,"attrs":248,"content":252},"ordered_list",{"order":249,"key":251},{"order":250},1,"ol-0",[253,265,276,287,298,309,320,331],{"type":254,"content":255},"list_item",[256],{"type":74,"attrs":257,"content":259},{"textAlign":25,"key":258},"p-6",[260],{"text":261,"type":78,"marks":262},"wer eine Reise genehmigen muss",[263],{"type":188,"attrs":264},{"color":190},{"type":254,"content":266},[267],{"type":74,"attrs":268,"content":270},{"textAlign":25,"key":269},"p-7",[271],{"text":272,"type":78,"marks":273},"welche Transportmittel und Unterkünfte zulässig sind",[274],{"type":188,"attrs":275},{"color":190},{"type":254,"content":277},[278],{"type":74,"attrs":279,"content":281},{"textAlign":25,"key":280},"p-8",[282],{"text":283,"type":78,"marks":284},"über welche Anbieter oder Zahlungswege gebucht wird",[285],{"type":188,"attrs":286},{"color":190},{"type":254,"content":288},[289],{"type":74,"attrs":290,"content":292},{"textAlign":25,"key":291},"p-9",[293],{"text":294,"type":78,"marks":295},"welche Ausgaben erstattet werden",[296],{"type":188,"attrs":297},{"color":190},{"type":254,"content":299},[300],{"type":74,"attrs":301,"content":303},{"textAlign":25,"key":302},"p-10",[304],{"text":305,"type":78,"marks":306},"welche Belege erforderlich sind",[307],{"type":188,"attrs":308},{"color":190},{"type":254,"content":310},[311],{"type":74,"attrs":312,"content":314},{"textAlign":25,"key":313},"p-11",[315],{"text":316,"type":78,"marks":317},"wie private Anteile behandelt werden",[318],{"type":188,"attrs":319},{"color":190},{"type":254,"content":321},[322],{"type":74,"attrs":323,"content":325},{"textAlign":25,"key":324},"p-12",[326],{"text":327,"type":78,"marks":328},"wann eine Abrechnung eingereicht werden muss",[329],{"type":188,"attrs":330},{"color":190},{"type":254,"content":332},[333],{"type":74,"attrs":334,"content":336},{"textAlign":25,"key":335},"p-13",[337],{"text":338,"type":78,"marks":339},"wer bei Fragen oder Notfällen zuständig ist",[340],{"type":188,"attrs":341},{"color":190},{"type":74,"attrs":343,"content":345},{"textAlign":25,"key":344},"p-14",[346],{"text":347,"type":78,"marks":348},"Eine Checkliste zur Erstellung Ihrer Reiserichtlinie sowie viele weitere Tipps rund um Geschäftsreisen finden Sie in in unserem kostenlosen Guide. ",[349,352],{"type":188,"attrs":350},{"color":351},"rgb(53, 28, 117)",{"type":353},"italic",{"type":355,"attrs":356},"blok",{"id":357,"body":358},"6884d189-f015-4aff-b47b-c46076cc43c5",[359],{"_uid":360,"html":361,"component":362},"i-95006651-907d-4992-b4a0-1da851a09bec","\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;\" height=\"1280\" width=\"2560\" 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":74,"attrs":364,"content":366},{"textAlign":25,"key":365},"p-15",[367],{"text":368,"type":78,"marks":369},"Die Richtlinie sollte für alle relevanten Personengruppen gelten, also beispielsweise für Mitarbeitende, Geschäftsführung, Vorstände und freie Mitarbeitende, soweit sie im Auftrag des Unternehmens reisen. Abweichungen sollten nur nach vorheriger Genehmigung möglich sein.",[370],{"type":188,"attrs":371},{"color":190},{"type":74,"attrs":373,"content":375},{"textAlign":25,"key":374},"p-16",[376,381,389],{"text":377,"type":78,"marks":378},"Eine ",[379],{"type":188,"attrs":380},{"color":190},{"text":382,"type":78,"marks":383},"Vorlage für eine Reiserichtlinie und Dienstreiseprozesse",[384,387],{"type":188,"attrs":385},{"color":386},"#1155CC",{"type":388},"underline",{"text":390,"type":78,"marks":391}," kann als Ausgangspunkt dienen. Sie muss jedoch an Unternehmensgröße, Länder, Reisearten und interne Freigabeprozesse angepasst werden.",[392],{"type":188,"attrs":393},{"color":190},{"type":219,"attrs":395,"content":396},{"level":221,"textAlign":25},[397],{"text":398,"type":78,"marks":399},"Reiseantrag und Buchung eindeutig festlegen",[400],{"type":188,"attrs":401},{"color":190},{"type":74,"attrs":403,"content":405},{"textAlign":25,"key":404},"p-17",[406],{"text":407,"type":78,"marks":408},"Eine gute Reiserichtlinie beginnt vor der eigentlichen Buchung. Mitarbeitende sollten wissen, wann sie eine Dienstreise beantragen müssen, welche Informationen erforderlich sind und wer den Antrag freigibt.",[409],{"type":188,"attrs":410},{"color":190},{"type":74,"attrs":412,"content":414},{"textAlign":25,"key":413},"p-18",[415],{"text":416,"type":78,"marks":417},"Der Antrag sollte mindestens Reisezweck, Ziel, Zeitraum, voraussichtliche Kosten, Kostenstelle und gegebenenfalls Projekt enthalten. Bei internationalen Reisen oder längeren Aufenthalten sollten zusätzlich HR, Legal oder die Steuerabteilung eingebunden werden.",[418],{"type":188,"attrs":419},{"color":190},{"type":74,"attrs":421,"content":423},{"textAlign":25,"key":422},"p-19",[424],{"text":425,"type":78,"marks":426},"Auch die Buchungswege gehören in die Richtlinie. Unternehmen können beispielsweise festlegen, dass Flüge, Hotels und Mietwagen über bestimmte Portale oder Reiseanbieter gebucht werden. Ebenso sollte geregelt werden, wann ein Zug dem Flugzeug vorzuziehen ist, ob eine erste Klasse oder Business Class zulässig ist und welche Hotelkategorien gebucht werden dürfen.",[427],{"type":188,"attrs":428},{"color":190},{"type":74,"attrs":430,"content":432},{"textAlign":25,"key":431},"p-20",[433],{"text":434,"type":78,"marks":435},"Dabei sollte die Richtlinie nicht unnötig starr sein. Sinnvoller als eine pauschale Vorgabe ist eine Regel, die Kosten, Reisedauer, Sicherheit und Nachhaltigkeit miteinander abwägt. Eine mögliche Formulierung lautet:",[436],{"type":188,"attrs":437},{"color":190},{"type":74,"attrs":439,"content":441},{"textAlign":25,"key":440},"p-21",[442],{"text":443,"type":78,"marks":444},"Bei vergleichbarer Reisedauer ist das Verkehrsmittel mit dem angemessenen Verhältnis aus Kosten, Reisezeit, Sicherheit und Umweltbelastung zu wählen. Abweichungen sind zu begründen und vorab zu genehmigen.",[445,447],{"type":188,"attrs":446},{"color":190},{"type":353},{"type":74,"attrs":449,"content":451},{"textAlign":25,"key":450},"p-22",[452,457,466,474],{"text":453,"type":78,"marks":454},"Für den Genehmigungsprozess können Unternehmen ein",[455],{"type":188,"attrs":456},{"color":190},{"text":458,"type":78,"marks":459}," ",[460,464],{"type":461,"attrs":462},"link",{"href":463,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://cta-redirect.hubspot.com/cta/redirect/2694209/355801ab-da3d-4e8c-9c01-d0e405d294e3",{"type":188,"attrs":465},{"color":190},{"text":467,"type":78,"marks":468},"digitales Formular für Dienstreiseanträge",[469,471,473],{"type":461,"attrs":470},{"href":463,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":188,"attrs":472},{"color":386},{"type":388},{"text":475,"type":78,"marks":476}," verwenden. Wichtig ist, dass Antrag, Buchung, Zahlung und Abrechnung später miteinander verknüpft werden können.",[477],{"type":188,"attrs":478},{"color":190},{"type":355,"attrs":480},{"id":357,"body":481},[482],{"_uid":483,"text":484,"color":485,"title":486,"component":487},"i-c519c649-a4d0-410b-b750-11b87004df4b","**Einleitung**\n\nDer Zweck dieser Reiserichtlinie besteht darin, klare und transparente Regeln für Geschäftsreisen festzulegen, die Reisen für alle Mitarbeiter:innen kostenbewusst, nachhaltig und sicher gestalten. Die Reiserichtlinie bietet einen Rahmen für die Genehmigung, Buchung und Abrechnung von Reisen, um die Einhaltung der internen und gesetzlichen Anforderungen zu gewährleisten und sicherzustellen, dass die Reisekosten im Rahmen der Budgets liegen.\n\n**Zuständigkeiten**\n\n*a. Geschäftsleitung \\[Name(n) der Ansprechperson(en)\\]*\n\nDie Geschäftsleitung ist verantwortlich für die Überprüfung und Genehmigung der Reiserichtlinie.\n\n*b. Vorgesetzte/Abteilungsleiter:innen*\n\nVorgesetzte oder Abteilungsleiter:innen sind verantwortlich für die Genehmigung von Geschäftsreisen Ihrer Team-Mitglieder im Einklang mit dieser Richtlinie\n\n*c. Mitarbeiter:innen*\n\nDienstreisende Mitarbeiter:innen sind verantwortlich für die Einhaltung der Reiserichtlinie. Sie sind verpflichtet, ihre Reiseanträge und -belege korrekt und rechtzeitig einzureichen und die erforderlichen Genehmigungen einzuholen, bevor sie mit der Reise beginnen.\n\n*d. Kontakt bei Fragen* \n\nBei Fragen zur Reiserichtlinie können Sie sich an \\[Name und Kontaktdaten der Ansprechpartner\\] wenden.","purple","Vorlage: Zweck der Reiserichtlinie und Zuständigkeiten","callout",{"type":219,"attrs":489},{"level":490,"textAlign":25},3,{"type":219,"attrs":492,"content":493},{"level":221,"textAlign":25},[494],{"text":495,"type":78,"marks":496},"Reisekosten, Pauschalen und private Ausgaben",[497],{"type":188,"attrs":498},{"color":190},{"type":74,"attrs":500,"content":502},{"textAlign":25,"key":501},"p-23",[503],{"text":504,"type":78,"marks":505},"Die Richtlinie sollte klar zwischen tatsächlichen Kosten und Pauschalen unterscheiden. Zu den typischen Reisekosten gehören Fahrtkosten, Übernachtungen, Verpflegungsmehraufwand und Reisenebenkosten wie Parkgebühren, Maut oder Gepäckgebühren.",[506],{"type":188,"attrs":507},{"color":190},{"type":74,"attrs":509,"content":511},{"textAlign":25,"key":510},"p-24",[512],{"text":513,"type":78,"marks":514},"Für Inlandsreisen gelten im Jahr 2026 grundsätzlich folgende Pauschalen:",[515],{"type":188,"attrs":516},{"color":190},{"type":518,"content":519},"table",[520,550,577,604,630,657,684],{"type":521,"content":522},"tableRow",[523,536],{"type":524,"attrs":525,"content":526},"tableCell",{"colspan":250,"rowspan":250,"colwidth":25,"backgroundColor":25},[527],{"type":74,"attrs":528,"content":530},{"textAlign":25,"key":529},"p-25",[531],{"text":532,"type":78,"marks":533},"Kostenart",[534],{"type":188,"attrs":535},{"color":190},{"type":524,"attrs":537,"content":540},{"colspan":250,"rowspan":250,"colwidth":538,"backgroundColor":25},[539],172,[541],{"type":74,"attrs":542,"content":544},{"textAlign":25,"key":543},"p-26",[545],{"text":546,"type":78,"marks":547},"Betrag 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Motorrads oder Mopeds",[696],{"type":188,"attrs":697},{"color":190},{"type":524,"attrs":699,"content":701},{"colspan":250,"rowspan":250,"colwidth":700,"backgroundColor":25},[539],[702],{"type":74,"attrs":703,"content":705},{"textAlign":25,"key":704},"p-38",[706],{"text":707,"type":78,"marks":708},"0,20 Euro pro Kilometer",[709],{"type":188,"attrs":710},{"color":190},{"type":74,"attrs":712},{"textAlign":25,"key":713},"p-39",{"type":74,"attrs":715,"content":717},{"textAlign":25,"key":716},"p-40",[718,723,730,738,743,750,758],{"text":719,"type":78,"marks":720},"Die Werte sollten in der Richtlinie nicht als dauerhaft unveränderliche Zahlen behandelt werden. Verweisen Sie zusätzlich auf die jeweils geltenden gesetzlichen Vorgaben, insbesondere",[721],{"type":188,"attrs":722},{"color":190},{"text":458,"type":78,"marks":724},[725,728],{"type":461,"attrs":726},{"href":727,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.gesetze-im-internet.de/estg/__9.html",{"type":188,"attrs":729},{"color":190},{"text":731,"type":78,"marks":732},"§ 9 Absatz 4a EStG",[733,735,737],{"type":461,"attrs":734},{"href":727,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":188,"attrs":736},{"color":386},{"type":388},{"text":739,"type":78,"marks":740}," und die aktuellen Hinweise des",[741],{"type":188,"attrs":742},{"color":190},{"text":458,"type":78,"marks":744},[745,748],{"type":461,"attrs":746},{"href":747,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2025-12-05-steuerliche-behandlung-reisekosten-2026.html",{"type":188,"attrs":749},{"color":190},{"text":751,"type":78,"marks":752},"Bundesfinanzministeriums zu Reisekosten",[753,755,757],{"type":461,"attrs":754},{"href":747,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":188,"attrs":756},{"color":386},{"type":388},{"text":759,"type":78,"marks":760},".",[761],{"type":188,"attrs":762},{"color":190},{"type":74,"attrs":764,"content":766},{"textAlign":25,"key":765},"p-41",[767,772,779,787],{"text":768,"type":78,"marks":769},"Die Kilometerpauschale für eine Dienstreise ist nicht mit der Entfernungspauschale für den täglichen Arbeitsweg gleichzusetzen. Weitere Informationen finden Sie im Beitrag zur",[770],{"type":188,"attrs":771},{"color":190},{"text":458,"type":78,"marks":773},[774,777],{"type":461,"attrs":775},{"href":776,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.spendesk.com/de/blog/kilometerpauschale-bei-dienstreisen/",{"type":188,"attrs":778},{"color":190},{"text":780,"type":78,"marks":781},"Kilometerpauschale bei Dienstreisen",[782,784,786],{"type":461,"attrs":783},{"href":776,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":188,"attrs":785},{"color":386},{"type":388},{"text":759,"type":78,"marks":788},[789],{"type":188,"attrs":790},{"color":190},{"type":74,"attrs":792,"content":794},{"textAlign":25,"key":793},"p-42",[795],{"text":796,"type":78,"marks":797},"Stellt der Arbeitgeber oder ein Dritter während der Reise eine Mahlzeit bereit, muss der Verpflegungsmehraufwand gekürzt werden. Für ein Frühstück gelten grundsätzlich zwanzig Prozent, für ein Mittag- oder Abendessen vierzig Prozent des maßgeblichen Tagessatzes. Das gilt auch, wenn ein Frühstück im Hotelpreis enthalten ist.",[798],{"type":188,"attrs":799},{"color":190},{"type":74,"attrs":801,"content":803},{"textAlign":25,"key":802},"p-43",[804],{"text":805,"type":78,"marks":806},"Bei Übernachtungen sollte die Richtlinie festlegen, ob tatsächliche Kosten gegen Beleg oder unter bestimmten Voraussetzungen eine Übernachtungspauschale berücksichtigt wird. Eine Pauschale ist keine allgemeine Erstattungsgarantie. Entscheidend sind die steuerlichen Vorgaben und die interne Regelung des Unternehmens.",[807],{"type":188,"attrs":808},{"color":190},{"type":74,"attrs":810,"content":812},{"textAlign":25,"key":811},"p-44",[813],{"text":814,"type":78,"marks":815},"Für längere Einsätze am selben Ort können außerdem besondere Regeln gelten. Bei einer längerfristigen Tätigkeit an derselben Tätigkeitsstätte ist insbesondere die sogenannte Dreimonatsfrist für Verpflegungspauschalen zu berücksichtigen. Die konkrete steuerliche Behandlung sollte bei längeren Einsätzen mit der Steuerberatung abgestimmt werden.",[816],{"type":188,"attrs":817},{"color":190},{"type":219,"attrs":819,"content":820},{"level":221,"textAlign":25},[821],{"text":822,"type":78,"marks":823},"Welche Ausgaben werden nicht erstattet?",[824],{"type":188,"attrs":825},{"color":190},{"type":74,"attrs":827,"content":828},{"textAlign":25,"key":182},[829],{"text":830,"type":78,"marks":831},"Eine klare Negativliste verhindert Rückfragen und Diskussionen bei der Abrechnung. Die Richtlinie sollte unter anderem festlegen, dass Bußgelder und Strafzettel, private Freizeitaktivitäten, Wellness- und Spa-Leistungen, Pay-TV, private Minibar-Ausgaben sowie nicht genehmigte Upgrades grundsätzlich nicht erstattet werden.",[832],{"type":188,"attrs":833},{"color":190},{"type":74,"attrs":835,"content":836},{"textAlign":25,"key":193},[837],{"text":838,"type":78,"marks":839},"Auch Alkohol bei Geschäftsessen sollte geregelt werden. Ob solche Kosten übernommen werden, hängt von den internen Vorgaben, dem geschäftlichen Anlass und der steuerlichen Behandlung ab.",[840],{"type":188,"attrs":841},{"color":190},{"type":74,"attrs":843,"content":844},{"textAlign":25,"key":202},[845],{"text":846,"type":78,"marks":847},"Nicht genehmigte Buchungen sollten nicht automatisch erstattungsfähig sein. Gleichzeitig sollte die Richtlinie definieren, wie mit Notfällen und unvermeidbaren Abweichungen umzugehen ist. So bleibt Raum für begründete Ausnahmen, ohne die Regel zur Ausnahme zu machen.",[848],{"type":188,"attrs":849},{"color":190},{"type":219,"attrs":851,"content":852},{"level":221,"textAlign":25},[853],{"text":854,"type":78,"marks":855},"Bleisure-Reisen richtig regeln",[856],{"type":188,"attrs":857},{"color":190},{"type":74,"attrs":859,"content":860},{"textAlign":25,"key":211},[861],{"text":862,"type":78,"marks":863},"Eine Bleisure-Reise verbindet einen geschäftlichen Aufenthalt mit privaten Tagen vor oder nach dem dienstlichen Teil. Genau diese Kombination führt häufig zu Unklarheiten bei Flug, Hotel, Verpflegung und Versicherungsschutz.",[864],{"type":188,"attrs":865},{"color":190},{"type":74,"attrs":867,"content":868},{"textAlign":25,"key":230},[869],{"text":870,"type":78,"marks":871},"Die zentrale Regel sollte lauten:",[872],{"type":188,"attrs":873},{"color":190},{"type":74,"attrs":875,"content":876},{"textAlign":25,"key":239},[877],{"text":878,"type":78,"marks":879},"Das Unternehmen übernimmt nur die Kosten, die auch bei einer ausschließlich dienstlichen Reise angefallen wären. Mehrkosten für private Verlängerungen, private Aktivitäten oder mitreisende Privatpersonen werden nicht übernommen.",[880,882],{"type":188,"attrs":881},{"color":190},{"type":353},{"type":74,"attrs":884,"content":885},{"textAlign":25,"key":258},[886],{"text":887,"type":78,"marks":888},"Für die einzelnen Kostenarten können Sie folgende Grundsätze festlegen:",[889],{"type":188,"attrs":890},{"color":190},{"type":892,"content":893},"bullet_list",[894],{"type":254,"content":895},[896],{"type":74,"attrs":897,"content":898},{"textAlign":25,"key":269},[899],{"text":900,"type":78,"marks":901},"Flüge: Erstattet wird grundsätzlich der günstigste angemessene Tarif, der für den dienstlichen Reisezeitraum verfügbar gewesen wäre. Entstehen durch die private Verlängerung höhere Kosten, trägt die reisende Person die Differenz.",[902],{"type":188,"attrs":903},{"color":190},{"type":892,"content":905},[906],{"type":254,"content":907},[908],{"type":74,"attrs":909,"content":910},{"textAlign":25,"key":280},[911],{"text":912,"type":78,"marks":913},"Hotels: Die Kosten werden auf die dienstlichen und privaten Nächte aufgeteilt. Ein höherer Zimmerpreis für eine private Verlängerung oder eine mitreisende Person wird nicht übernommen.",[914],{"type":188,"attrs":915},{"color":190},{"type":892,"content":917},[918],{"type":254,"content":919},[920],{"type":74,"attrs":921,"content":922},{"textAlign":25,"key":291},[923],{"text":924,"type":78,"marks":925},"Verpflegung: Verpflegungspauschalen gelten nur für die dienstlich veranlassten Tage und nach den jeweils geltenden steuerlichen Vorgaben.",[926],{"type":188,"attrs":927},{"color":190},{"type":892,"content":929},[930],{"type":254,"content":931},[932],{"type":74,"attrs":933,"content":934},{"textAlign":25,"key":302},[935],{"text":936,"type":78,"marks":937},"Transport vor Ort: Mietwagen, Transfers und weitere Transportkosten müssen ebenfalls nach dem beruflichen und privaten Anteil getrennt werden.",[938],{"type":188,"attrs":939},{"color":190},{"type":74,"attrs":941,"content":942},{"textAlign":25,"key":313},[943],{"text":944,"type":78,"marks":945},"Die Aufteilung sollte möglichst vor Reisebeginn dokumentiert und genehmigt werden. Ein kurzes Berechnungsbeispiel in der Richtlinie hilft, spätere Diskussionen zu vermeiden.",[946],{"type":188,"attrs":947},{"color":190},{"type":219,"attrs":949,"content":950},{"level":221,"textAlign":25},[951],{"text":952,"type":78,"marks":953},"Workation und internationale Arbeitseinsätze",[954],{"type":188,"attrs":955},{"color":190},{"type":74,"attrs":957,"content":958},{"textAlign":25,"key":324},[959],{"text":960,"type":78,"marks":961},"Eine Workation ist ein zeitlich begrenzter Aufenthalt an einem anderen Ort, währenddessen Mitarbeitende regulär für ihr Unternehmen arbeiten. Im Gegensatz zu einer klassischen Geschäftsreise steht nicht ein einzelner Kundentermin oder eine Konferenz im Mittelpunkt.",[962],{"type":188,"attrs":963},{"color":190},{"type":74,"attrs":965,"content":966},{"textAlign":25,"key":335},[967],{"text":968,"type":78,"marks":969},"Eine Workation sollte nur nach vorheriger Prüfung und Genehmigung möglich sein. Die Richtlinie sollte unter anderem folgende Fragen beantworten:",[970],{"type":188,"attrs":971},{"color":190},{"type":892,"content":973},[974,984,994,1004,1014,1024,1034],{"type":254,"content":975},[976],{"type":74,"attrs":977,"content":978},{"textAlign":25,"key":344},[979],{"text":980,"type":78,"marks":981},"In welchen Ländern ist eine Workation grundsätzlich möglich?",[982],{"type":188,"attrs":983},{"color":190},{"type":254,"content":985},[986],{"type":74,"attrs":987,"content":988},{"textAlign":25,"key":365},[989],{"text":990,"type":78,"marks":991},"Wie lange darf sie dauern?",[992],{"type":188,"attrs":993},{"color":190},{"type":254,"content":995},[996],{"type":74,"attrs":997,"content":998},{"textAlign":25,"key":374},[999],{"text":1000,"type":78,"marks":1001},"Welche Arbeitszeiten und Erreichbarkeiten gelten?",[1002],{"type":188,"attrs":1003},{"color":190},{"type":254,"content":1005},[1006],{"type":74,"attrs":1007,"content":1008},{"textAlign":25,"key":404},[1009],{"text":1010,"type":78,"marks":1011},"Wer trägt Kosten für Unterkunft, Internet und Arbeitsplatz?",[1012],{"type":188,"attrs":1013},{"color":190},{"type":254,"content":1015},[1016],{"type":74,"attrs":1017,"content":1018},{"textAlign":25,"key":413},[1019],{"text":1020,"type":78,"marks":1021},"Welche Anforderungen gelten für Datenschutz und IT-Sicherheit?",[1022],{"type":188,"attrs":1023},{"color":190},{"type":254,"content":1025},[1026],{"type":74,"attrs":1027,"content":1028},{"textAlign":25,"key":422},[1029],{"text":1030,"type":78,"marks":1031},"Wann müssen HR, Legal oder die Steuerabteilung eingebunden werden?",[1032],{"type":188,"attrs":1033},{"color":190},{"type":254,"content":1035},[1036],{"type":74,"attrs":1037,"content":1038},{"textAlign":25,"key":431},[1039],{"text":1040,"type":78,"marks":1041},"Wie wird der Versicherungsschutz geprüft?",[1042],{"type":188,"attrs":1043},{"color":190},{"type":74,"attrs":1045,"content":1046},{"textAlign":25,"key":440},[1047],{"text":1048,"type":78,"marks":1049},"Internationale Arbeitseinsätze können steuerliche, sozialversicherungsrechtliche und arbeitsrechtliche Folgen haben. Auch ein Betriebsstättenrisiko lässt sich nicht anhand einer einzigen Aufenthaltsdauer beurteilen. Entscheidend sind unter anderem das jeweilige Land, die Tätigkeit, die Weisungsbefugnisse, die Kostenübernahme und die konkrete Organisation der Arbeit.",[1050],{"type":188,"attrs":1051},{"color":190},{"type":74,"attrs":1053,"content":1054},{"textAlign":25,"key":450},[1055],{"text":1056,"type":78,"marks":1057},"Die 183-Tage-Regel ist dabei keine allgemeine Freistellung. Sie hängt vom jeweiligen Doppelbesteuerungsabkommen und vom dort festgelegten Bezugszeitraum ab. Unternehmen sollten längere Auslandsaufenthalte deshalb vor Reisebeginn steuerlich prüfen lassen.",[1058],{"type":188,"attrs":1059},{"color":190},{"type":74,"attrs":1061,"content":1062},{"textAlign":25,"key":501},[1063],{"text":1064,"type":78,"marks":1065},"Ein interner Schwellenwert kann den Prozess steuern. Unternehmen können beispielsweise festlegen, dass Aufenthalte ab einer bestimmten Dauer automatisch von HR und der Steuerabteilung geprüft werden. Dieser Schwellenwert ist jedoch eine interne Prozessregel und keine gesetzliche Grenze.",[1066],{"type":188,"attrs":1067},{"color":190},{"type":74,"attrs":1069,"content":1070},{"textAlign":25,"key":510},[1071,1076,1082,1090],{"text":1072,"type":78,"marks":1073},"Für Auslandspauschalen sollte die Richtlinie immer auf das aktuelle",[1074],{"type":188,"attrs":1075},{"color":190},{"text":458,"type":78,"marks":1077},[1078,1080],{"type":461,"attrs":1079},{"href":747,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":188,"attrs":1081},{"color":190},{"text":1083,"type":78,"marks":1084},"BMF-Schreiben zu Auslandsreisen",[1085,1087,1089],{"type":461,"attrs":1086},{"href":747,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":188,"attrs":1088},{"color":386},{"type":388},{"text":1091,"type":78,"marks":1092}," verweisen. So müssen die Beträge nicht jedes Jahr manuell in der Richtlinie angepasst werden.",[1093],{"type":188,"attrs":1094},{"color":190},{"type":219,"attrs":1096,"content":1097},{"level":221,"textAlign":25},[1098],{"text":1099,"type":78,"marks":1100},"Team-Offsites und Versicherungsschutz",[1101],{"type":188,"attrs":1102},{"color":190},{"type":74,"attrs":1104,"content":1105},{"textAlign":25,"key":529},[1106],{"text":1107,"type":78,"marks":1108},"Ein Team-Offsite ist eine vom Unternehmen organisierte Zusammenkunft außerhalb des üblichen Arbeitsorts. Dazu können Workshops, Strategietage oder Teambuilding-Veranstaltungen gehören.",[1109],{"type":188,"attrs":1110},{"color":190},{"type":74,"attrs":1112,"content":1113},{"textAlign":25,"key":543},[1114],{"text":1115,"type":78,"marks":1116},"Die Richtlinie sollte festlegen, welche Kosten das Unternehmen übernimmt und welche Aktivitäten zum offiziellen Programm gehören. Dazu zählen in der Regel Anreise, Unterkunft, Verpflegung und die Kosten der geplanten Veranstaltung.",[1117],{"type":188,"attrs":1118},{"color":190},{"type":74,"attrs":1120,"content":1121},{"textAlign":25,"key":557},[1122],{"text":1123,"type":78,"marks":1124},"Der gesetzliche Unfallversicherungsschutz kann bestehen, wenn es sich um eine vom Unternehmen organisierte und betriebsbezogene Veranstaltung handelt. Für private Aktivitäten außerhalb des offiziellen Programms gilt das nicht automatisch. Ob ein konkreter Unfall versichert ist, hängt von den Umständen des Einzelfalls ab.",[1125],{"type":188,"attrs":1126},{"color":190},{"type":74,"attrs":1128,"content":1129},{"textAlign":25,"key":570},[1130],{"text":1131,"type":78,"marks":1132},"Eine gemeinsame Abendveranstaltung im Rahmen des offiziellen Programms kann anders beurteilt werden als eine private Aktivität, der sich einzelne Mitarbeitende danach anschließen. Die Richtlinie sollte diese Abgrenzung verständlich erklären, aber keine pauschale rechtliche Garantie geben. Bei Unsicherheiten sollten Unternehmen die zuständige Berufsgenossenschaft oder ihre Versicherung kontaktieren.",[1133],{"type":188,"attrs":1134},{"color":190},{"type":219,"attrs":1136,"content":1137},{"level":221,"textAlign":25},[1138],{"text":1139,"type":78,"marks":1140},"Belege, Aufbewahrung und digitale Prozesse",[1141],{"type":188,"attrs":1142},{"color":190},{"type":74,"attrs":1144,"content":1145},{"textAlign":25,"key":584},[1146],{"text":1147,"type":78,"marks":1148},"Digitale Reisekostenprozesse müssen nachvollziehbar, vollständig und unveränderbar dokumentiert werden. Ein Foto auf dem Smartphone erfüllt diese Anforderungen nicht automatisch. Entscheidend ist, dass der Beleg in einen dokumentierten Prozess überführt und ordnungsgemäß archiviert wird.",[1149],{"type":188,"attrs":1150},{"color":190},{"type":74,"attrs":1152,"content":1153},{"textAlign":25,"key":597},[1154],{"text":1155,"type":78,"marks":1156},"Für Buchungsbelege gilt grundsätzlich eine Aufbewahrungsfrist von acht Jahren. Dazu können Reisekostenbelege gehören, wenn sie als Buchungsbelege dienen. Bücher, Inventare und Jahresabschlüsse müssen grundsätzlich zehn Jahre aufbewahrt werden. ",[1157],{"type":188,"attrs":1158},{"color":190},{"type":74,"attrs":1160,"content":1161},{"textAlign":25,"key":611},[1162,1167,1174,1182,1187,1194,1202,1207,1214,1222],{"text":1163,"type":78,"marks":1164},"Die maßgeblichen Regelungen finden sich in",[1165],{"type":188,"attrs":1166},{"color":190},{"text":458,"type":78,"marks":1168},[1169,1172],{"type":461,"attrs":1170},{"href":1171,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.gesetze-im-internet.de/ao_1977/__147.html",{"type":188,"attrs":1173},{"color":190},{"text":1175,"type":78,"marks":1176},"§ 147 AO",[1177,1179,1181],{"type":461,"attrs":1178},{"href":1171,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":188,"attrs":1180},{"color":386},{"type":388},{"text":1183,"type":78,"marks":1184}," und",[1185],{"type":188,"attrs":1186},{"color":190},{"text":458,"type":78,"marks":1188},[1189,1192],{"type":461,"attrs":1190},{"href":1191,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.gesetze-im-internet.de/hgb/__257.html",{"type":188,"attrs":1193},{"color":190},{"text":1195,"type":78,"marks":1196},"§ 257 HGB",[1197,1199,1201],{"type":461,"attrs":1198},{"href":1191,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":188,"attrs":1200},{"color":386},{"type":388},{"text":1203,"type":78,"marks":1204},". Die",[1205],{"type":188,"attrs":1206},{"color":190},{"text":458,"type":78,"marks":1208},[1209,1212],{"type":461,"attrs":1210},{"href":1211,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_Steuerthemen/Abgabenordnung/AO-Anwendungserlass/2024-03-11-aenderung-gobd.html",{"type":188,"attrs":1213},{"color":190},{"text":1215,"type":78,"marks":1216},"GoBD",[1217,1219,1221],{"type":461,"attrs":1218},{"href":1211,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":188,"attrs":1220},{"color":386},{"type":388},{"text":1223,"type":78,"marks":1224}," stellen Anforderungen an Nachvollziehbarkeit, Vollständigkeit, Unveränderbarkeit, Zugriffsrechte und Verfahrensdokumentation. Eine Software ist nicht allein deshalb GoBD-konform, weil sie Belege digital speichert. Entscheidend sind der gesamte Prozess, die Konfiguration und die internen Abläufe.",[1225],{"type":188,"attrs":1226},{"color":190},{"type":74,"attrs":1228,"content":1229},{"textAlign":25,"key":624},[1230,1235,1242,1250],{"text":1231,"type":78,"marks":1232},"Auch E-Rechnungen sollten in der Richtlinie berücksichtigt werden, wenn sie für das Unternehmen relevant sind. Seit dem ersten Januar 2025 müssen inländische Unternehmen grundsätzlich in der Lage sein, E-Rechnungen zu empfangen. Für die Ausstellung gelten Übergangsfristen und Ausnahmen. Einen Überblick bietet die",[1233],{"type":188,"attrs":1234},{"color":190},{"text":458,"type":78,"marks":1236},[1237,1240],{"type":461,"attrs":1238},{"href":1239,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html",{"type":188,"attrs":1241},{"color":190},{"text":1243,"type":78,"marks":1244},"E-Rechnungs-FAQ des Bundesfinanzministeriums",[1245,1247,1249],{"type":461,"attrs":1246},{"href":1239,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":188,"attrs":1248},{"color":386},{"type":388},{"text":759,"type":78,"marks":1251},[1252],{"type":188,"attrs":1253},{"color":190},{"type":219,"attrs":1255,"content":1256},{"level":221,"textAlign":25},[1257],{"text":1258,"type":78,"marks":1259},"Eine Reiserichtlinie muss im Alltag funktionieren",[1260],{"type":188,"attrs":1261},{"color":190},{"type":74,"attrs":1263,"content":1264},{"textAlign":25,"key":637},[1265],{"text":1266,"type":78,"marks":1267},"Eine Richtlinie, die nur in einem SharePoint-Ordner liegt, verändert noch kein Verhalten. Mitarbeitende brauchen klare Prozesse, verständliche Regeln und einen festen Ansprechpartner.",[1268],{"type":188,"attrs":1269},{"color":190},{"type":74,"attrs":1271,"content":1272},{"textAlign":25,"key":650},[1273],{"text":1274,"type":78,"marks":1275},"Digitale Genehmigungsworkflows können die Richtlinie direkt in den Reise- und Zahlungsprozess integrieren. Eine Buchung oder Ausgabe kann abhängig von Betrag, Kostenstelle, Kategorie oder Reisezweck eine zusätzliche Genehmigung erfordern. Werden Limits überschritten, kann die Zahlung je nach Konfiguration blockiert oder zur Prüfung weitergeleitet werden.",[1276],{"type":188,"attrs":1277},{"color":190},{"type":74,"attrs":1279,"content":1280},{"textAlign":25,"key":664},[1281,1286,1293,1301,1306,1313,1321],{"text":1282,"type":78,"marks":1283},"Spendesk ermöglicht die mobile Erfassung von Belegen und kann Ausgaben, Belege, Freigaben und Buchhaltungsinformationen zentral zusammenführen. Mit",[1284],{"type":188,"attrs":1285},{"color":190},{"text":458,"type":78,"marks":1287},[1288,1291],{"type":461,"attrs":1289},{"href":1290,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://helpcenter.spendesk.com/en/articles/10539598-approval-workflows",{"type":188,"attrs":1292},{"color":190},{"text":1294,"type":78,"marks":1295},"Freigabeworkflows",[1296,1298,1300],{"type":461,"attrs":1297},{"href":1290,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":188,"attrs":1299},{"color":386},{"type":388},{"text":1302,"type":78,"marks":1303}," lassen sich Zuständigkeiten und Freigaben abbilden.",[1304],{"type":188,"attrs":1305},{"color":190},{"text":458,"type":78,"marks":1307},[1308,1311],{"type":461,"attrs":1309},{"href":1310,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.spendesk.com/de/blog/firmenkreditkarte/",{"type":188,"attrs":1312},{"color":190},{"text":1314,"type":78,"marks":1315},"Firmenkarten",[1316,1318,1320],{"type":461,"attrs":1317},{"href":1310,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":188,"attrs":1319},{"color":386},{"type":388},{"text":1322,"type":78,"marks":1323}," können mit Ausgabenlimits und bestimmten Verwendungszwecken verbunden werden.",[1324],{"type":188,"attrs":1325},{"color":190},{"type":74,"attrs":1327,"content":1328},{"textAlign":25,"key":677},[1329,1334,1341,1349],{"text":1330,"type":78,"marks":1331},"Je nach Konfiguration lassen sich Belege mit Transaktionen verknüpfen und für die Übergabe an die Buchhaltung vorbereiten. Spendesk bietet außerdem eine",[1332],{"type":188,"attrs":1333},{"color":190},{"text":458,"type":78,"marks":1335},[1336,1339],{"type":461,"attrs":1337},{"href":1338,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.spendesk.com/de/integrations/spend-management-datev/",{"type":188,"attrs":1340},{"color":190},{"text":1342,"type":78,"marks":1343},"DATEV-Anbindung",[1344,1346,1348],{"type":461,"attrs":1345},{"href":1338,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":188,"attrs":1347},{"color":386},{"type":388},{"text":1350,"type":78,"marks":1351},". Vor der Einführung sollte geprüft werden, welche Daten aus dem eigenen Reisekostenprozess übertragen werden und welche manuellen Schritte beim Steuerberater verbleiben.",[1352],{"type":188,"attrs":1353},{"color":190},{"type":74,"attrs":1355,"content":1356},{"textAlign":25,"key":691},[1357],{"text":1358,"type":78,"marks":1359},"Die Einhaltung der GoBD hängt auch bei digitalen Lösungen von der konkreten Konfiguration, der Archivierung und der Verfahrensdokumentation ab. Eine Plattform kann den Prozess unterstützen, ersetzt aber nicht die Verantwortung des Unternehmens.",[1360],{"type":188,"attrs":1361},{"color":190},{"type":355,"attrs":1363},{"id":1364,"body":1365},"c2a7c06c-bef8-4e2e-9e69-e6f650214b43",[1366],{"_uid":1367,"text":1368,"color":485,"title":1369,"component":487},"i-60ed8911-f242-4266-8e97-6bbeff1b71ff","Die folgenden Formulierungen können als Ausgangspunkt dienen und sollten vor der Verwendung an das Unternehmen angepasst werden.\n\n### Geltungsbereich\n\n*Diese Reiserichtlinie gilt für alle Mitarbeitenden sowie für Geschäftsführer, Vorstände und freie Mitarbeitende, soweit sie im Auftrag des Unternehmens reisen. Abweichungen bedürfen der vorherigen Genehmigung durch die zuständige Führungskraft oder die Geschäftsleitung.*\n\n### Verpflegung und Reisekosten\n\n*Das Unternehmen erstattet Reisekosten nach den jeweils geltenden gesetzlichen Vorgaben und den in dieser Richtlinie festgelegten internen Regeln. Für An- und Abreisetage, vollständige Abwesenheitstage und gestellte Mahlzeiten gelten unterschiedliche Berechnungsgrundlagen. Werden Mahlzeiten gestellt, wird der Erstattungsbetrag entsprechend den gesetzlichen Vorgaben gekürzt.*\n\n### Bleisure-Reisen\n\n*Bei einer Reise mit privatem Anteil übernimmt das Unternehmen ausschließlich die Kosten, die bei einer rein dienstlichen Reise angefallen wären. Mehrkosten für private Verlängerungen, private Aktivitäten oder mitreisende Privatpersonen werden nicht erstattet. Die Aufteilung der Kosten ist vor Reisebeginn zu dokumentieren und zu genehmigen.*\n\n### Workation\n\n*Eine Workation im Ausland ist nur nach vorheriger Genehmigung möglich. Vor der Genehmigung prüfen die zuständigen Stellen insbesondere Dauer, Arbeitsort, Arbeitszeiten, Datenschutz, Versicherungsschutz und mögliche steuerliche oder sozialversicherungsrechtliche Folgen.*\n\n### Abrechnung und Belege\n\n*Reisekostenabrechnungen sind innerhalb der in dieser Richtlinie festgelegten Frist nach Reiseende vollständig einzureichen. Originalbelege und digitale Belege müssen dem jeweils vorgesehenen Prozess entsprechend übermittelt werden. Nicht genehmigte oder nicht ausreichend dokumentierte Ausgaben können zur Prüfung zurückgegeben werden.*\n\nDie Klauseln ersetzen keine rechtliche oder steuerliche Prüfung. Unternehmen sollten die fertige Richtlinie mit HR, Legal, Finance und gegebenenfalls der Steuerberatung abstimmen.","Musterklauseln für eine Reiserichtlinie",{"type":219,"attrs":1371,"content":1372},{"level":221,"textAlign":25},[1373],{"text":1374,"type":78,"marks":1375},"Fazit",[1376],{"type":188,"attrs":1377},{"color":190},{"type":74,"attrs":1379,"content":1380},{"textAlign":25,"key":704},[1381],{"text":1382,"type":78,"marks":1383},"Eine moderne Reiserichtlinie regelt nicht nur Hotelkosten und Verpflegungspauschalen. Sie schafft auch klare Prozesse für Bleisure-Reisen, Workations, Team-Offsites und internationale Geschäftsreisen.",[1384],{"type":188,"attrs":1385},{"color":190},{"type":74,"attrs":1387,"content":1388},{"textAlign":25,"key":713},[1389],{"text":1390,"type":78,"marks":1391},"Wichtig ist, steuerliche Regeln nicht mit pauschalen Aussagen zu vereinfachen. Die Richtlinie sollte auf aktuelle gesetzliche Vorgaben verweisen, interne Prüfschwellen definieren und besondere Fälle rechtzeitig an HR, Legal oder die Steuerabteilung weiterleiten.",[1392],{"type":188,"attrs":1393},{"color":190},{"type":74,"attrs":1395,"content":1396},{"textAlign":25,"key":716},[1397],{"text":1398,"type":78,"marks":1399},"Digitale Freigaben, Firmenkarten und mobile Belegerfassung können dabei helfen, die Richtlinie direkt im Reise- und Zahlungsprozess umzusetzen. Sie ersetzen jedoch nicht die fachliche Prüfung und die Verantwortung des Unternehmens.",[1400],{"type":188,"attrs":1401},{"color":190},{"type":74,"attrs":1403,"content":1404},{"textAlign":25,"key":765},[1405,1410,1417],{"text":1406,"type":78,"marks":1407},"Möchten Sie Ihre Reiserichtlinie digital umsetzen? Erfahren Sie, wie Spendesk Reiseanträge, Firmenkarten, Belege, Freigaben und Ausgaben-Informationen in einem zentralen Prozess verbindet.",[1408],{"type":188,"attrs":1409},{"color":190},{"text":458,"type":78,"marks":1411},[1412,1415],{"type":461,"attrs":1413},{"href":1414,"uuid":25,"anchor":25,"target":25,"linktype":61},"/de/schedule-a-demo/",{"type":188,"attrs":1416},{"color":190},{"text":1418,"type":78,"marks":1419},"Demo vereinbaren",[1420,1422,1424],{"type":461,"attrs":1421},{"href":1414,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":188,"attrs":1423},{"color":386},{"type":388},{"type":74,"attrs":1426,"content":1427},{"textAlign":25,"key":793},[1428],{"text":1429,"type":78,"marks":1430},"Buchen Sie noch heute eine Demo mit einem unserer Expert:innen & lernen Sie Spendesk kennen! ",[1431,1442],{"type":461,"attrs":1432},{"href":1414,"uuid":1433,"anchor":25,"target":1434,"linktype":1435,"story":1436},"92c675ca-b9a9-4a17-9ac3-8b5dd3221fc4","_self","story",{"name":1437,"id":1438,"uuid":1433,"slug":1439,"url":1440,"full_slug":1441,"_stopResolving":41},"Schedule a demo",126838129,"schedule-a-demo","schedule-a-demo/","de/schedule-a-demo/",{"type":188,"attrs":1443},{"color":1444},"rgb(0, 0, 0)",{"type":355,"attrs":1446},{"id":1447,"body":1448},"311f883f-170c-49a1-9ee9-cab73225ba9b",[1449],{"_uid":1450,"html":361,"component":362},"i-d24cccf0-5f91-432b-a75d-2d8883e64c64",{"name":1452,"created_at":1453,"published_at":16,"updated_at":1454,"id":1455,"uuid":1456,"content":1457,"slug":1464,"full_slug":1465,"sort_by_date":25,"position":26,"tag_list":1466,"is_startpage":28,"parent_id":1467,"meta_data":25,"group_id":1468,"first_published_at":1469,"release_id":25,"lang":32,"path":25,"alternates":1470,"default_full_slug":1471,"translated_slugs":1472,"_stopResolving":41},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":1458,"icon":1459,"name":1452,"component":1463},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":1460,"alt":1461,"name":53,"focus":53,"title":53,"filename":1462,"copyright":53,"fieldtype":58,"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",[1473,1474,1475],{"path":1471,"name":25,"lang":37,"published":25},{"path":1471,"name":25,"lang":32,"published":25},{"path":1471,"name":25,"lang":40,"published":25},[32],[1478],{"_uid":1479,"type":53,"asset":1480,"shadow":28,"caption":53,"overlay":1484,"component":1485},"6491c072-9d12-4f57-8060-ff46e5031982",{"id":1481,"alt":1482,"name":53,"focus":53,"title":53,"filename":1483,"copyright":53,"fieldtype":58,"is_external_url":28},8344375,"Reiserichtlinie: Blick aus dem Flugzeugfenster","https://a.storyblok.com/f/146026/2380x1340/a70169c1d5/reiserichtlinie.png",[],"image",[],"2023-04-19 00:00","5",[],"Reiserichtlinie 2026: Vorlage und Tipps zu Geschäftsreisen, Reisekosten, Bleisure, Workation, Freigaben und Versicherungsschutz.",[],[1493],{"cta":1494,"_uid":1495,"items":1496,"heading":1568,"reverse":28,"component":1588,"sectionSettings":1589},[],"279232b1-7327-4a69-a580-1638c1b2ff9a",[1497,1512,1526,1540,1554],{"_uid":1498,"hide":28,"title":1499,"component":1500,"description":1501},"526be036-c21a-4402-afe6-84999e98bea3","Wie erstelle ich eine Reiserichtlinie für Geschäftsreisen?","faqItem",{"type":71,"attrs":1502,"content":1503},{"backgroundColor":25},[1504],{"type":74,"attrs":1505,"content":1506},{"textAlign":25,"key":182},[1507],{"text":1508,"type":78,"marks":1509},"Beginnen Sie mit dem Geltungsbereich und den Zuständigkeiten. Regeln Sie anschließend Reiseanträge, Buchungswege, Transportmittel, Unterkünfte, Kosten, Pauschalen, Belege, Freigaben und Einreichfristen. Ergänzen Sie besondere Vorgaben für Bleisure, Workation und internationale Reisen.",[1510],{"type":188,"attrs":1511},{"color":190},{"_uid":1513,"hide":28,"title":1514,"component":1500,"description":1515},"30a1a686-66b9-4cb3-adeb-2e1a752f218f","Was gehört in eine Vorlage für eine Reiserichtlinie?",{"type":71,"attrs":1516,"content":1517},{"backgroundColor":25},[1518],{"type":74,"attrs":1519,"content":1520},{"textAlign":25,"key":182},[1521],{"text":1522,"type":78,"marks":1523},"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.",[1524],{"type":188,"attrs":1525},{"color":190},{"_uid":1527,"hide":28,"title":1528,"component":1500,"description":1529},"5f50208e-b3ef-4fd2-a3b0-b0094e293afa","Sind private Tage bei einer Bleisure-Reise versichert?",{"type":71,"attrs":1530,"content":1531},{"backgroundColor":25},[1532],{"type":74,"attrs":1533,"content":1534},{"textAlign":25,"key":182},[1535],{"text":1536,"type":78,"marks":1537},"Private Aktivitäten sind grundsätzlich nicht automatisch durch die gesetzliche Unfallversicherung abgedeckt. Ob ein konkreter Unfall versichert ist, hängt von den Umständen ab. Unternehmen sollten den dienstlichen und privaten Teil der Reise klar dokumentieren und Mitarbeitende auf eine private Absicherung hinweisen.",[1538],{"type":188,"attrs":1539},{"color":190},{"_uid":1541,"hide":28,"title":1542,"component":1500,"description":1543},"27581ecf-d04a-4ee1-b76f-96dcd3ebc6b9","Was muss eine Workation-Richtlinie regeln?",{"type":71,"attrs":1544,"content":1545},{"backgroundColor":25},[1546],{"type":74,"attrs":1547,"content":1548},{"textAlign":25,"key":182},[1549],{"text":1550,"type":78,"marks":1551},"Eine Workation-Richtlinie sollte zulässige Länder, maximale Dauer, Arbeitszeiten, Erreichbarkeit, Kostenübernahme, Datenschutz, IT-Sicherheit, Versicherungsschutz und den Genehmigungsprozess regeln. 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Die gesetzliche Höchstgrenze von acht Stunden pro Werktag bleibt dabei immer verbindlich.",[3493],{"type":188,"attrs":3494},{"color":190},{"type":74,"attrs":3496,"content":3497},{"textAlign":25},[3498],{"text":3499,"type":78},"Spendesk setzt Reisekostenrichtlinien technisch durch, indem Ausgabengrenzen, genehmigungspflichtige Kategorien und nutzerspezifische Limits auf virtuellen Karten konfiguriert werden. Automatisierte Genehmigungs-Workflows und Policy-Checks von Spendesk verhindern Regelverstöße, vereinfachen Compliance und erzeugen einen nachvollziehbaren Audit-Trail für jede Dienstreise-Ausgabe. 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