Erklärung zu aus beruflichen Gründe

Erklärung zu aus beruflichen Gründen veranlassten Beherbergungen für abhängig Beschäftigte (Anlage 2 gemäß Satzung)


Nach § 2 der Satzung zur Erhebung einer Beherbergungssteuer der Bundesstadt Bonn unterliegt der Aufwand für die Möglichkeit einer entgeltlichen Beherbergung in der Bundesstadt Bonn der Beherbergungssteuer.
Beherbergungen sind dann von der Besteuerung ausgenommen, wenn sie beruflich zwingend erforderlich sind. Dies ist unter anderem der Fall, wenn ohne die entgeltliche Beherbergung die Berufsausübung nicht möglich ist und deshalb Einkommen nicht erwirtschaftet werden könnte.
Als Nachweis über die beruflich bedingte Beherbergung in Bonn kann entweder eine formlose Bestätigung des Arbeitgebers angeführt werden oder eine offizielle Akkreditierung bei einem im Beherbergungszeitraum im Bonner Raum stattfindenden berufsbezogenen Kongress, Fortbildung oder Ähnlichem. Erfolgt die Buchung des Zimmers über den Arbeitgeber, oder wird dieses Zimmer gegenüber dem Arbeitgeber berechnet, ist eine gesonderte Bestätigung nicht notwendig.
Das Kassen- und Steueramt der Bundesstadt Bonn ist nach den Vorschriften der Satzung und der Abgabenordnung berechtigt, Nachweise zu allen Angaben zu verlangen.

ผลลัพธ์ (อังกฤษ) 1:

Accommodations for employees induced Declaration for professional reasons (Appendix 2 in accordance with the articles of Association) Pursuant to article 2 of the Statute to impose a lodging tax of the federal city of Bonn, the overhead for the possibility of a paid accommodation in the federal city of Bonn of accommodation tax is subject to. Accommodations are exempt from taxation, if they're professionally required. This is including the case when the profession is not possible without the paid accommodation and therefore income could not be generated. As proof of the work-related accommodation in Bonn, an informal confirmation of the employer can be stated either, or an official accreditation with a professional Congress in the accommodation period in the Bonn region, training or similar. The booking of the room about the employer is, or will be charged this room to the employer, a separate confirmation is unnecessary. The cash and tax office of the federal city of Bonn is entitled to request evidence to all information satisfies the requirements of the Statute and of the tax code.

ผลลัพธ์ (อังกฤษ) 2:

Declaration prompted for professional reasons the accommodations for employees (Appendix 2 according to statutes) Pursuant to § 2 of the Articles of Association to bring an accommodation tax of Bonn the expenditure for the possibility of paid accommodation is subject in the city of Bonn the lodging tax. accommodations are then from taxation except when they are absolutely necessary professionally. This is among others the case when without the paid accommodation, the profession is not possible and therefore income could not be generated. As a proof of job-related accommodation in Bonn, either a formless confirmation of the employer be cited or an official accreditation when the accommodation period in the Bonn area held vocational congress, training or similar. To book the room through the employer, or is this room charged to the employer, is a separate confirmation is not necessary. The cash and tax office in the city of Bonn is entitled under the provisions of the Articles of Association and of the Tax Code, to require proof to all information ,

ผลลัพธ์ (อังกฤษ) 3:

Declaration for professional reasons led to accommodation and lodging for employees (Appendix 2 in accordance with Articles of Association)

series after Article 2 of the Statutes for the collection of the Federal City of Bonn Beherbergungssteuer subject to payment of the expenses for the possibility of accommodation in the city of Bonn The Beherbergungssteuer.
Accommodation and lodging are then exempted from taxationIf you professionally are absolutely necessary. This is the case in particular if, without the accommodation fee is not possible and therefore the practice of the profession are not earned income.
As proof of the job-related accommodation in Bonn can either be given an informal confirmation of the employer or an official Accreditation at a in the Beherbergungszeitraum Professional Congress held in the Bonn area, training or similar. If the reservation of the room above the employers,Or is this room toward the employer is calculated, a separate confirmation is not necessary.
The cash and tax deductible receipts of the Federal City of Bonn is according to the rules of the Statute and of the German Fiscal Code entitled to require evidence to all of the information.