Reimbursement of expenses is secured by a variety of claims reimbursement of expenses.
The Civil Code recognizes several compensation claims. Thus, related regulations, see generally about the law of obligations in the context of the general power failure right in § 284 BGB. In particular, the law of obligations an indemnification claim, for example, in tenancy law in § 536 paragraph 2 BGB, in contracts for work in § 634 No. 2, § 637 BGB, the order in § 670 BGB in the GoA in § 683 German Civil Code or under a custody agreement in § 693 BGB regulated.
Reimbursement of expenses under a mandate
In accordance with § 670 BGB to the officer by the client are within an order to replace expenses, which the Commissioner to achieve the purpose, to prepare, to promote or in the aftermath of the job.
Replacement of expenses
However, expenses are eligible for compensation only to the extent, as they deemed to be necessary, the Commissioner in the circumstances. The key is the view of a reasonable Geschäftsbesorgers at the time of expenditure ( subjective- objective standard ). The claim is sufficient, unless the Commissioner exercises his discretion carefully - this is true even if it turns out the expenses subsequently objectively unsuccessful or inappropriate.
Reimbursement of expenses is exempt from taxation under § 3 No. 12 Income Tax Act.
Guardianships and Betreuungen
A special scheme for guardians, carers and carers meets § 1835 BGB. Here 670 of the Civil Code, reference is made mainly to §, bez. Travel expenses and insurance costs take place specific regulations. § 1835a BGB allows for these persons also have a flat-rate reimbursement of expenses (currently € 323 a year). However, this is generally taxable (as usual intake according to § 22 paragraph 3 ITA ). Since 2011, an amount of 2,100 euros is acc. § 3 No. 26b German Income Tax Act tax-free. Together with the tax -free limit of 256 euros according to § 22 Income Tax Act thus is the lead up to 7 voluntary guardianships, etc. tax free.
Participation in court proceedings
Reimbursement of expenses for participation in court proceedings ( as a witness, expert witness, interpreter, etc.) will be reimbursed in accordance with § 5, § 6 and § 7 JVEG. Here is an exclusion period of 3 months is given (§ 2 JVEG ).