{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["RK eintägig (mit Berechnung)","RK mehrtägig (mit Berechnung)","Reiseunabhängige Auslagen"],"not_rendered":{"charts":0,"images":1,"macros":0,"external_links":2,"defined_names":11,"comments":2,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"RK eintägig (mit Berechnung)","index":0,"n_rows":84,"n_cols":21,"rows_kept":84,"cut":false,"hidden":false,"merged":[[79,6,79,7],[0,1,0,14],[25,1,25,2],[46,1,46,6],[7,3,7,4],[5,12,10,14],[5,3,5,10],[16,3,16,10],[17,3,17,10],[12,3,12,4],[10,3,10,4],[12,8,12,9],[11,12,12,14],[21,2,21,6],[75,1,75,4],[41,3,41,5],[58,1,58,5],[60,1,60,5],[68,1,68,7],[48,6,48,7],[62,1,62,5]]}
[null,"Eintägige Reisekosten ab dem Jahr 2024\n- als eintägig gelten auch Reisen über 2 aufeinanderfolgende Tage - jedoch ohne Übernachtung und einer Abwesenheit von weniger als 24 Stunden - "]
[]
[]
[]
[]
[null,"Name des Reisenden",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(D13-D11>0,U15>U16),\"Die Abwesenheit übersteigt die Dauer von 24 Stunden, daher handelt es sich um eine mehrtätige Reise. Bitte wechseln Sie zum Tabellenblatt Reisekosten mehrtägig.\",\"\")","v":""}]
[]
[null,null,null,"Datum",null,null,"Uhrzeit",null,"Reisedauer"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tag","Dauer"]
[null,"Abfahrt",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ",null,1,{"$f":"G11","v":"00:00:00"},{"$f":"IF(OR(G11=\"\",G13=\"\"),\"0:00\",S11-T11)","v":"0:00"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(D11=\"\",D13=\"\"),\"\",IF(OR(D11=\"\",D13=D11+1,D13=D11),\"\",\"Tage nicht direkt aufeinanderfolgend!\"))","v":""},null,null,null," "]
[null,"Rückkehr",null,null,null,null,null,null,"Abwesenheit",null,{"$f":"IF(OR(G11=\"\",G13=\"\"),\"\",IF(D13-D11>0,U11+U13,G13-G11))","v":""},null,null,null,null,null," ",null,null,{"$f":"G13","v":"00:00:00"},{"$f":"IF(OR(G11=\"\",G13=\"\"),\"0:00\",G13)","v":"0:00"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(U11:U13)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Grund und Ort"]
[null,"der Reise"]
[]
[]
[]
[null,null,"Reisekostenabrechnung",null,null,null,null,null,null,null,"Euro",null,"in Rechnungen",null,"Konto"]
[null,null,null,null,null,null,null,null,null,null,null,null,"enthaltene"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Vorsteuer"]
[]
[null,"Pauschale für Mehraufwand für Verpflegung"]
[]
[null,"eintägige Reise",null,null,{"$f":"IF(D11<>\"\",IF(+K13>0.33334,1,0),\"\")","v":""},{"$f":"IF(E28=1,\"Tag\",\"Tage\")","v":"Tage"},"zu ",{"$f":"IF(K13=\"\",\"0,00 €\",IF(K13>TIME(23,59,59),28,IF(K13>TIME(8,0,0),14,IF(K13=TIME(0,0,0),\"0,00 €\",\"0,00 €\"))))","v":"0,00 €"},{"$f":"IF(E28<>\"\",+E28*H28,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D11<>\"\",+I28,0)","v":0}]
[]
[]
[null,"Beförderungskosten"]
[]
[null,"mit eigenem Fahrzeug",null,null,null,"km","zu ",null,{"$f":"+E34*H34","v":0}]
[]
[null,"mit Bahn ",null,null,null,null,null,"lt. Einzelnachweis"]
[null,null,null,null,null,null,null,null," "]
[null,"mit Taxi ",null,null,null,null,null,"lt. Einzelnachweis"]
[]
[null,"mit Flugzeug",null,null,null,null,null,"lt. Einzelnachweis"]
[]
[null,"sonstiges",null,null,null,null,null,"lt. Einzelnachweis"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+I34+I36+I38+I40+I42","v":0}]
[]
[]
[]
[null,"Kürzung wegen Verköstigung durch den Arbeitgeber (entsprechende Mahlzeit durch Häkchen markieren)"]
[]
[null,null,null,null,null,null,"Kürzungsbetrag",null,"Zuzahlung des \nArbeitnehmers",null,null,null,null,null,null,null,null,null,"Kürzungsbetrag"]
[null,"für Frühstück ",null,0.2,null,null,null,{"$f":"IF(Q50=TRUE,5.6,0)","v":0},null,null,null,null,null,null,null,null,false,null,{"$f":"MAX(H50-I50,MIN(0))","v":0}]
[null,"für Mittagessen",null,0.4,null,null,null,{"$f":"IF(Q51=TRUE,11.2,0)","v":0},null,null,null,null,null,null,null,null,false,null,{"$f":"MAX(H51-I51,MIN(0))","v":0}]
[null,"für Abendessen",null,0.4,null,null,null,{"$f":"IF(Q52=TRUE,11.2,\"0,00 €\")","v":"0,00 €"},null,null,null,null,null,null,null,null,false,null,{"$f":"MAX(H52-I52,MIN(0))","v":0}]
[null,null,null,null,null,null,null,null,"Kürzungsbetrag",null,{"$f":"MIN(T54,MAX(K29))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(S50:S52)","v":0},{"$f":"MIN(S54,MAX(H28))","v":0}]
[]
[]
[null,"sonstige Aufwendungen"]
[]
[null,null,null,null,null,null,null,"lt. Einzelnachweis"]
[null,null,null,null," "]
[null,null,null,null,null,null,null,"lt. Einzelnachweis"]
[null,null,null," "]
[null,null,null,null,null,null,null,"lt. Einzelnachweis"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+I59+I61+I63","v":0}]
[]
[]
[null,"Der Ansatz eines Sachbezugswertes entfällt, wenn der Arbeitnehmer einen Anspruch auf einen Pauschbetrag für Verpflegung hat!"]
[]
[null,"Geldwerter Vorteil (nur für Arbeitnehmer) - Ist Verrechnung mit den Reisekosten erwünscht?  ►",null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[]
[null,"für Frühstück",null,null,null,null,null,{"$f":"IF(Q71=TRUE,2.17,\"\")","v":""},null,null,null,null,null,null,null,null,false]
[null,"für Mittagessen",null,null,null,null,null,{"$f":"IF(Q72=TRUE,4.13,\"\")","v":""},null,null,null,null,null,null,null,null,false]
[null,"für Abendessen",null,null,null,null,null,{"$f":"IF(Q73=TRUE,4.13,\"\")","v":""},null,null,null,null,null,null,null,null,false]
[]
[null,"Summe Geldwerter Vorteil"," ",null,null,null,null,{"$f":"MIN(\"10,43\",SUM(H71:H73))","v":0},null,null,{"$f":"IF(Q69=TRUE,-H75,\"\")","v":""}]
[null," "]
[]
[]
[]
[null,null,null,null,null,null,null,null,"gesamte Reisekosten",null,{"$f":"IF(Q69=TRUE,K29+K43-K53+K64+K75,K29+K43-K53+K64)","v":0},null,{"$f":"SUM(M25:M78)","v":0}]
[]
[null,null,null,null,null,null,null,null,"ausgezahlter Vorschuss"]
[]
[null,null,null,null,null,null,null,null,"verbleibende Reisekosten",null,{"$f":"K80-K82","v":0}]

{"sheet":"RK mehrtägig (mit Berechnung)","index":1,"n_rows":116,"n_cols":20,"rows_kept":116,"cut":false,"hidden":false,"merged":[[115,6,115,7],[102,1,102,6],[111,6,111,7],[113,6,113,7],[50,1,50,2],[56,1,56,2],[70,1,70,2],[78,1,78,2],[66,2,66,4],[72,1,72,4],[74,1,74,4],[78,3,78,4],[78,5,78,6],[0,1,0,13],[14,1,15,1],[22,1,22,2],[32,1,32,2],[41,1,41,2],[15,2,15,9],[19,2,19,5],[3,2,3,9],[6,2,6,3],[9,2,9,3],[11,2,11,3],[11,11,11,13],[14,2,14,9]]}
[null,"Mehrtägige Reisekosten ab dem Jahr 2024\n- als mehrtägig gelten Reisen mit einer Dauer ab 2 Tagen - MIT Übernachtung / oder Reisen OHNE Übernachtung, wenn die Abwesenheit MEHR als 24 Stunden beträgt -"]
[]
[]
[null,"Name des Reisenden"]
[]
[]
[null,null,"Datum",null,null,"Uhrzeit",null,"Reisedauer"]
[]
[]
[null,"Abfahrt",null,null,null,null,null,null,"Gesamtdauer in Tagen",{"$f":"IF(OR(C10=\"\",C12=\"\"),\"\",IF(AND(F10=TIME(0,0,0),F12=TIME(0,0,0)),+C12-C10,+C12-C10+1))","v":""},null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hilfsspalte 24.00 Uhr"]
[null,"Rückkehr",null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(C12>C10,C12=\"\"),\"\",\"falsches Datum\")","v":""},null,null,null,null,"Beginn","Ende"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"23:59:00"]
[]
[null,"Grund und Ort der Reise"]
[]
[]
[]
[]
[null,null,"Reisekostenabrechnung",null,null,null,null,null,null,"Euro",null,"in Rechnungen",null,"Konto"]
[null,null,null,null,null,null,null,null,null,null,null,"enthaltene"]
[null,null,null,null,null,null,null,null,null,null,null,"Vorsteuer"]
[null,"Pauschale für Mehraufwand für Verpflegung"]
[]
[null,"volle Reisetage = Tagessatz",null,{"$f":"IF(OR(C10=\"\",C12=\"\"),\"0\",IF(AND(D27=0,D29=0),J10,IF(F12=TIME(0,0,0),J10-2,IF(AND(D27=0,D29=1),J10-1,IF(AND(D27=1,D29=0),J10-1,J10-2)))))","v":"0"},"Tage","zu",28,{"$f":"IF(D25>\"0\",0,+D25*G25)","v":0}]
[]
[null,"erster Reisetag",null,{"$f":"IF(OR(C10=\"\",C12=\"\"),\"0\",IF(F10=TIME(0,0,0),0,1))","v":"0"},"Tage","zu",14,{"$f":"+D27*G27","v":0}]
[]
[null,"letzter Reisetag",null,{"$f":"IF(OR(C10=\"\",C12=\"\"),\"0\",IF(AND(F10=TIME(0,0,0),F12=TIME(0,0,0)),0,IF(OR(F12>Q13,F12=TIME(0,0,0)),0,1)))","v":"0"},"Tage","zu ",14,{"$f":"+D29*G29","v":0},null,{"$f":"+H25+H27+H29","v":0}]
[]
[]
[]
[null,"Übernachtungskosten bei Buchung durch den Arbeitgeber"]
[]
[null,"Übernachtung mit Frühstück (Wert ohne Frühstück) ",null,null,"Tage","zu ",null,{"$f":"+D35*G35","v":0}]
[null,"zuzüglich Frühstück - Frühstück getrennt ausgewiesen -",null,{"$f":"+D35","v":0},"Tage","zu ",null,{"$f":"+D36*G36","v":0}]
[]
[null,"Übernachtung ohne Frühstück",null,null,"Tage","zu ",null,{"$f":"+D38*G38","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"SUM(H35:H38)","v":0}]
[]
[]
[null,"Übernachtungskosten bei Buchung durch den Reisenden/ Arbeitnehmer"]
[]
[null,"Übernachtung mit Frühstück (Wert ohne Frühstück) ",null,null,"Tage","zu ",null,{"$f":"+D44*G44","v":0}]
[null,"zuzüglich Frühstück - Frühstück getrennt ausgewiesen -",null,{"$f":"+D44","v":0},"Tage","zu ",null,{"$f":"+D45*G45","v":0}]
[]
[null,"Übernachtung ohne Frühstück",null,null,"Tage","zu ",null,{"$f":"+D47*G47","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"SUM(H44:H47)","v":0}]
[]
[]
[null,"Übernachtungskosten (Pauschale nur für Arbeitnehmer)"]
[]
[null,"Pauschale für Arbeitnehmer bei Erstattung durch Arbeitgeber",null,null,"Tage","zu ",20,{"$f":"+D53*G53","v":0},null,{"$f":"+H53","v":0}]
[]
[]
[]
[null,"Beförderungskosten"]
[]
[null,"mit eigenem Fahrzeug",null,null,"km","zu ",null,{"$f":"IF(D59=\"\",0,+D59*G59)","v":0}]
[]
[null,"mit Bahn ",null,null,null,null,"lt. Einzelnachweis"]
[null,null,null,null,null,null,null," "]
[null,"mit Taxi ",null,null,null,null,"lt. Einzelnachweis"]
[]
[null,"mit Flugzeug",null,null,null,null,"lt. Einzelnachweis"]
[]
[null,"sonstiges",null,null,null,null,"lt. Einzelnachweis"]
[null,null,null,null,null,null,null,null,null,{"$f":"+H59+H61+H63+H65+H67","v":0}]
[]
[]
[null,"sonstige Aufwendungen"]
[]
[null,null,null,null,null,null,"lt. Einzelnachweis"]
[null,null," "]
[null," ",null,null,null,null,"lt. Einzelnachweis"]
[null,null,null,null,null,null,null,null,null,{"$f":"+H73+H75","v":0}]
[]
[]
[null,"Kürzung wegen Verpflegung durch den Arbeitgeber"]
[]
[null,"Anreisetag",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"max.Kürzungsbetrag"]
[null,"für Frühstück ",null,null,null,"Zuzahlung",null,{"$f":"MAX(S82-G82,MIN(0))","v":0},null,null,null,null,null,null,false,false,{"$f":"G25*20%","v":5.6000000000000005},null,{"$f":"IF(P82=TRUE,Q82,\"0,00 €\")","v":"0,00 €"}]
[null,"für Mittagessen",null,null,null,"Zuzahlung",null,{"$f":"MAX(S83-G83,MIN(0))","v":0},null,null,null,null,null,null,false,false,{"$f":"G25*40%","v":11.200000000000001},null,{"$f":"IF(P83=TRUE,Q83,\"0,00 €\")","v":"0,00 €"}]
[null,"für Abendessen",null,null,null,"Zuzahlung",null,{"$f":"MAX(S84-G84,MIN(0))","v":0},null,{"$f":"-T85","v":0},null,null,null,null,false,false,{"$f":"G25*40%","v":11.200000000000001},null,{"$f":"IF(P84=TRUE,Q84,\"0,00 €\")","v":"0,00 €"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(S82:S84)","v":0},{"$f":"MIN(H82+H83+H84,MAX(G27))","v":0}]
[null,"Aufenthalt"]
[null,"für Frühstück",0.2,null,"Tage","zu ",{"$f":"IF(D87=0,\"\",+G25*C87)","v":""},{"$f":"IF(D87=0,0,+D87*G87)","v":0},null,null,null,null,null,null,null,null,"Frühstuck",{"$f":"MAX(H87-H92,MIN(0))","v":0}]
[null,"für Mittagessen",0.4,null,"Tage","zu ",{"$f":"IF(D88=\"\",\"\",+G25*C88)","v":""},{"$f":"IF(D88=0,0,+D88*G88)","v":0},null,null,null,null,null,null,null,null,"Mittag",{"$f":"MAX(H88-H93,MIN(0))","v":0}]
[null,"für Abendessen",0.4,null,"Tage","zu ",{"$f":"IF(D89=\"\",\"\",+G25*C89)","v":""},{"$f":"IF(D89=0,0,+D89*G89)","v":0},null,null,null,null,null,null,null,null,"Abendbrot",{"$f":"MAX(H89-H94,MIN(0))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(R87:R89)","v":0}]
[null,"geleistete Zuzahlungen des Reisenden während des Aufenthaltes"]
[null,"für Frühstück ",null,null,"Tage","zu ",null,{"$f":"MIN(IF(D92=\"\",0,+D92*IF(G92>=G87,5.6,G92)))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"MAX(H87-H92,\"0,00 €\")","v":0}]
[null,"für Mittagessen",null,null,"Tage","zu ",null,{"$f":"MIN(IF(D93=\"\",0,+D93*IF(G93>=G88,11.2,G93)))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"MAX(H88-H93,\"0,00 €\")","v":0}]
[null,"für Abendessen",null,null,"Tage","zu ",null,{"$f":"MIN(IF(D94=\"\",0,+D94*IF(G94>=G89,11.2,G94)))","v":0},null,{"$f":"-R90","v":0},null,null,null,null,null,null,null,{"$f":"MAX(H89-H94,\"0,00 €\")","v":0}]
[]
[]
[null,"Abreisetag"]
[null,"für Frühstück ",null,null,null,"Zuzahlung",null,{"$f":"MAX(S98-G98,MIN(0))","v":0},null,null,null,null,null,null,false,false,{"$f":"G25*20%","v":5.6000000000000005},null,{"$f":"IF(P98=TRUE,Q98,\"0,00 €\")","v":"0,00 €"}]
[null,"für Mittagessen",null,null,null,"Zuzahlung",null,{"$f":"MAX(S99-G99,MIN(0))","v":0},null,null,null,null,null,null,false,false,{"$f":"G25*40%","v":11.200000000000001},null,{"$f":"IF(P99=TRUE,Q99,\"0,00 €\")","v":"0,00 €"}]
[null,"für Abendessen",null,null,null,"Zuzahlung",null,{"$f":"MAX(S100-G100,MIN(0))","v":0},null,{"$f":"-T102","v":0},null,null,null,null,false,false,{"$f":"G25*40%","v":11.200000000000001},null,{"$f":"IF(P100=TRUE,Q100,\"0,00 €\")","v":"0,00 €"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(S98:S100)","v":0},{"$f":"MIN(H98+H99+H100,MAX(G27))","v":0}]
[null,"Kürzung der Hotelkosten bei Buchung durch den Reisenden/Arbeitnehmer um die Beträge der Mahlzeiten"]
[]
[null,"für Frühstück bei Übernachtung (aus Zeile 44)",null,{"$f":"IF(D45>0,+D45,0)","v":0},"Tage","zu ",{"$f":"+G45","v":0},{"$f":"+D105*G105","v":0}]
[null,"für Mittagessen",null,null,"Tage","zu ",null,{"$f":"+D106*G106","v":0}]
[null,"für Abendessen",null,null,"Tage","zu ",null,{"$f":"+D107*G107","v":0},null,{"$f":"-SUM(H105+H106+H107)","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,null,"gesamte Reisekosten",null,null,{"$f":"MAX(R112,MIN(0))","v":0},null,{"$f":"SUM(L23:L109)","v":0},null,null,null,null,null,{"$f":"SUM(J22:J111)","v":0}]
[]
[null,null,null,null,null,null,"ausgezahlter Vorschuss"]
[]
[null,null,null,null,null,null,"verbleibende Reisekosten",null,null,{"$f":"J112-J114","v":0}]

{"sheet":"Reiseunabhängige Auslagen","index":2,"n_rows":34,"n_cols":8,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
[]
["Formblatt zur Erstattung von Auslagen",null,null,null,null,null,"Datum",{"$f":"TODAY()","v":"2024-01-30"}]
[]
["Mitarbeitername"]
[null,null,null,"Mandant /","Nachweis",null,"Verauslagter Betrag"]
["Nr.","Datum","Sachverhalt","Objekt","beigefügt","Netto","Ust","Brutto"]
[]
[null,null,null,null,null,null,null,{"$f":"IF(F8<>\"\",+F8+G8,\"\")","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF(F9<>\"\",+F9+G9,\"\")","v":""}]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,"Summe",{"$f":"+SUM(F8:F31)","v":0},{"$f":"+SUM(G8:G31)","v":0},{"$f":"+SUM(H8:H31)","v":0}]
[]
["Unterschrift Mitarbeiter",null,null,null,null,"Unterschrift Genehmiger"]