{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["Vorlage","Pauschalen"],"not_rendered":{"defined_names":2},"read":"whole","date_system":"1900"}

{"sheet":"Vorlage","index":0,"n_rows":98,"n_cols":14,"rows_kept":98,"merged":[[5,4,5,8],[7,4,7,8],[9,4,9,8],[11,4,11,8],[13,4,13,8],[55,4,55,6],[56,4,56,6],[57,4,57,6],[58,4,58,6],[59,4,59,6],[60,4,60,6],[61,4,61,6],[62,4,62,6],[63,4,63,6],[64,4,64,6],[65,4,65,6],[66,4,66,6]]}
[]
[null,null,"Reise-Nr:","0000",null,"Es sind nur die grünen Felder auszufüllen!"]
[{"$nulls":13},"Stand der Datei: 1.1.2025"]
[null,{"$f":"\"Reisekostenabrechnung - Rechnungsnummer \"&D2","v":"Reisekostenabrechnung - Rechnungsnummer 0000"}]
[]
[null,"Name",{"$nulls":8},"Reisebeginn (Datum)"]
[]
[null,"Mandant/Projekt",{"$nulls":8},"Reiseende (Datum)"]
[{"$nulls":10},"entspricht Rechnungsdatum"]
[null,"Reiseziel",null,"Land:","Deutschland"]
[]
[{"$nulls":3},"Ort:"]
[]
[null,"Reiseanlass"]
[]
[]
[null,"1. Abrechnung Fahrtkosten nach km-Pauschale",{"$nulls":11},"EUR"]
[]
[null,null,"pauschales km-Geld",null,"gefahrene Strecke (volle km)",null,0,"km",null,"x  EUR",{"v":0.3,"d":"0.30"},null,"=",{"$f":"G19*K19","v":{"v":0,"d":"0.00"}}]
[]
[]
[]
[{"$nulls":4},"Kfz-Kennzeichen"]
[{"$nulls":12},"Zwischensumme",{"$f":"N19","v":{"v":0,"d":"0.00"}}]
[]
[null,"2. Abrechnung Übernachtungen ohne Beleg/ohne Hotelrechnung nach Pauschalen"]
[]
[null,null,"nach Pauschalbeträgen",null,null,"Anzahl der Nächte",null,null,"x",{"$f":"VLOOKUP($E$10,Pauschalen!$B$1:$E$225,4,FALSE)","v":{"v":20,"d":"20.00"}},null,null,"=",{"$f":"G28*J28","v":{"v":0,"d":"0.00"}}]
[null,null,"(nur für Arbeitnehmer, nicht für Unternehmer)"]
[]
[{"$nulls":12},"Zwischensumme",{"$f":"N28","v":{"v":0,"d":"0.00"}}]
[]
[null,"3. Verpflegungsmehraufwendungen für Abwesenheit",{"$nulls":6},"EUR"]
[]
[null,null,">8 Std. abwesend",null,null,"Anzahl der Tage",null,"x",{"$f":"VLOOKUP($E$10,Pauschalen!$B$1:$E$225,3,FALSE)","v":{"v":14,"d":"14.00"}},{"$nulls":3},"=",{"$f":"E35*I35","v":{"v":0,"d":"0.00"}}]
[null,null,"24 Std. abwesend",null,null,"Anzahl der Tage",null,"x",{"$f":"VLOOKUP($E$10,Pauschalen!$B$1:$E$225,2,FALSE)","v":{"v":28,"d":"28.00"}},{"$nulls":3},"=",{"$f":"E36*I36","v":{"v":0,"d":"0.00"}}]
[null,null,"(bei mehrtägigen Reisen wird vereinfacht für den Anreise- und Abreisetag"]
[null,null,{"$f":"\"stets eine Abwesenheit von mehr als 8 Std. unterstellt (\"&I35&\" EUR))\"","v":"stets eine Abwesenheit von mehr als 8 Std. unterstellt (14 EUR))"},{"$nulls":9},"Zwischensumme",{"$f":"SUM(N35:N36)","v":{"v":0,"d":"0.00"}}]
[]
[null,"4. Mahlzeitengestellung"]
[{"$nulls":8},"EUR"]
[null,null,"abzüglich vom Arbeitgeber bezahlte Frühstückessen"]
[{"$nulls":5},"Anzahl",null,"x",{"$f":"I36*0.2","v":{"v":5.6000000000000005,"d":"5.60"}},{"$nulls":3},"=",{"$f":"-E43*I43","v":{"v":0,"d":"0.00"}}]
[]
[null,null,"abzüglich vom Arbeitgeber bezahlte Mittagessen"]
[{"$nulls":5},"Anzahl",null,"x",{"$f":"I36*0.4","v":{"v":11.200000000000001,"d":"11.20"}},{"$nulls":3},"=",{"$f":"-E46*I46","v":{"v":0,"d":"0.00"}}]
[]
[null,null,"abzüglich vom Arbeitgeber bezahlte Abendessen"]
[{"$nulls":5},"Anzahl",null,"x",{"$f":"I36*0.4","v":{"v":11.200000000000001,"d":"11.20"}},{"$nulls":3},"=",{"$f":"-E49*I49","v":{"v":0,"d":"0.00"}}]
[]
[{"$nulls":12},"Zwischensumme",{"$f":"MIN(N43+N46+N49,0)","v":{"v":0,"d":"0.00"}}]
[]
[null,"5. Sonstige beleghaft nachgewiesene und durch den Arbeitnehmer bezahlte Reisekosten "]
[null,null,"(alle Belege sind an die Reisekostenabrechnung zu heften)"]
[{"$nulls":9},"Rg-Betrag inkl. USt (brutto)","USt-%","MWSt"]
[null,null,"nach Belegen",{"$nulls":7},{"v":0.19,"d":"19%"},{"$f":"J56*(1-1/(1+K56))","v":{"v":0,"d":"0.00"}},null,{"$f":"J56","v":{"v":0,"d":"0.00"}}]
[null,null,"(alle Angaben in EUR)",{"$nulls":7},{"v":0.19,"d":"19%"},{"v":0,"d":"0.00"},null,{"v":0,"d":"0.00"}]
[{"$nulls":10},{"v":0.19,"d":"19%"},{"v":0,"d":"0.00"},null,{"v":0,"d":"0.00"}]
[{"$nulls":10},{"v":0.19,"d":"19%"},{"v":0,"d":"0.00"},null,{"v":0,"d":"0.00"}]
[{"$nulls":10},{"v":0.07,"d":"7%"},{"v":0,"d":"0.00"},null,{"v":0,"d":"0.00"}]
[{"$nulls":10},{"v":0.07,"d":"7%"},{"v":0,"d":"0.00"},null,{"v":0,"d":"0.00"}]
[{"$nulls":10},{"v":0.07,"d":"7%"},{"v":0,"d":"0.00"},null,{"v":0,"d":"0.00"}]
[{"$nulls":10},{"v":0.07,"d":"7%"},{"v":0,"d":"0.00"},null,{"v":0,"d":"0.00"}]
[{"$nulls":10},{"v":0,"d":"0%"},{"v":0,"d":"0.00"},null,{"v":0,"d":"0.00"}]
[{"$nulls":10},{"v":0,"d":"0%"},{"v":0,"d":"0.00"},null,{"v":0,"d":"0.00"}]
[{"$nulls":10},{"v":0,"d":"0%"},{"v":0,"d":"0.00"},null,{"v":0,"d":"0.00"}]
[{"$nulls":10},{"v":0,"d":"0%"},{"v":0,"d":"0.00"},null,{"v":0,"d":"0.00"}]
[]
[{"$nulls":12},"Zwischensumme",{"$f":"SUM(N56:N67)","v":{"v":0,"d":"0.00"}}]
[]
[{"$nulls":6},"enthaltene"]
[{"$nulls":5},"Aufteilung brutto","USt",null,null,"Gesamtbetrag vor Abzügen",null,null,"=",{"$f":"N24+N31+N38+N51+N69","v":{"v":0,"d":"0.00"}}]
[{"$nulls":4},{"v":0.19,"d":"19%"},{"$f":"G73/E73*(1+E73)","v":{"v":0,"d":"0.00"}},{"$f":"SUMIF($K$16:$K$69,$E73,$L$16:$L$69)","v":{"v":0,"d":"0.00"}}]
[{"$nulls":4},{"v":0.07,"d":"7%"},{"$f":"G74/E74*(1+E74)","v":{"v":0,"d":"0.00"}},{"$f":"SUMIF($K$16:$K$69,$E74,$L$16:$L$69)","v":{"v":0,"d":"0.00"}},null,null,"Sonstige Abzüge"]
[{"$nulls":4},{"v":0,"d":"0%"},{"$f":"F76-F74-F73","v":{"v":0,"d":"0.00"}},"-"]
[{"$nulls":4},"Summe",{"$f":"N72","v":{"v":0,"d":"0.00"}},{"$f":"SUM(G73:G75)","v":{"v":0,"d":"0.00"}},{"$nulls":5},"Gesamtsumme",{"$f":"N72+N74","v":{"v":0,"d":"0.00 EUR"}}]
[]
[]
[{"$nulls":12},"Lohnart"]
[{"$nulls":3},"Bei Auszahlung über Lohn:","Verpflegungsmehraufwendungen",{"$nulls":4},{"$f":"$N$38","v":{"v":0,"d":"0.00"}},null,"Lohnart:",9650]
[{"$nulls":4},"Kürzung Mahlzeiten",{"$nulls":4},{"$f":"$N$51","v":{"v":0,"d":"0.00"}},null,"Lohnart:",9670]
[{"$nulls":4},"Übernachtungspauschale (Auslösung)",{"$nulls":4},{"$f":"$N$31","v":{"v":0,"d":"0.00"}},null,"Lohnart:",9680]
[{"$nulls":4},"Sonstige Reisekosten (inkl. km-Pauschale)",{"$nulls":4},{"$f":"$N$24+$N$69","v":{"v":0,"d":"0.00"}},null,"Lohnart:","9030"]
[{"$nulls":4},"Gesamtsumme",{"$nulls":4},{"$f":"SUM(J80:J83)","v":{"v":0,"d":"0.00"}}]
[]
[{"$nulls":3},"Keine Auszahlung über Lohn:","Verpflegungsmehraufwendungen",{"$nulls":4},{"$f":"$N$38","v":{"v":0,"d":"0.00"}},null,"Lohnart:",9660,"(Statistiklohn)"]
{"$rows_empty":7}
[{"$nulls":4},0]
[null,null,"ja",null,1]
[null,null,"nein",null,2]
[{"$nulls":4},3]
[{"$nulls":4},4]

{"sheet":"Pauschalen","index":1,"n_rows":225,"n_cols":5,"rows_kept":225}
[null,"Deutschland",28,14,20]
[null,"Afghanistan",30,20,95]
[null,"Ägypten",50,33,112]
[null,"Äthiopien",44,29,159]
[null,"Äquatorialguinea",42,28,166]
[null,"Albanien",27,18,112]
[null,"Algerien",47,32,120]
[null,"Andorra",41,28,91]
[null,"Angola",40,27,368]
[null,"Argentinien",35,24,113]
[null,"Armenien",29,20,107]
[null,"Aserbaidschan",44,29,88]
[null,"Australien (Canberra)",74,49,186]
[null,"Australien (Sydney)",57,38,173]
[null,"Australien (Rest)",57,38,173]
[null,"Bahrain",48,32,153]
[null,"Bangladesch",46,31,189]
[null,"Barbados",54,36,206]
[null,"Belgien",59,40,141]
[null,"Benin",40,27,168]
[null,"Bhutan",27,18,176]
[null,"Bolivien",46,31,108]
[null,"Bosnien + Herzegowina",23,16,75]
[null,"Botsuana",46,31,176]
[null,"Brasilien (Brasilia)",51,34,88]
[null,"Brasilien (Rio de Janeiro)",69,46,140]
[null,"Brasilien (Sao Paulo)",46,31,151]
[null,"Brasilien (Rest)",46,31,88]
[null,"Brunei",45,30,110]
[null,"Bulgarien",22,15,115]
[null,"Burkina Faso",38,25,174]
[null,"Burundi",36,24,138]
[null,"Chile",44,29,154]
[null,"China (Chengdu)",41,28,131]
[null,"China (Hongkong)",71,48,169]
[null,"China (Kanton)",36,24,150]
[null,"China (Peking)",30,20,185]
[null,"China (Shanghai)",58,39,217]
[null,"China (Rest)",48,32,112]
[null,"Costa Rica",60,40,127]
[null,"Côte d’Ivoire",59,40,166]
[null,"Dänemark",75,50,183]
[null,"Dominikanische Republik",50,33,167]
[null,"Dschibuti",77,52,255]
[null,"Ecuador",27,18,103]
[null,"El Salvador",65,44,161]
[null,"Eritrea",46,31,78]
[null,"Estland",29,20,85]
[null,"Fidschi",32,21,183]
[null,"Finnland",54,36,171]
[null,"Frankreich (Paris)",58,39,159]
[null,"Frankreich (Rest)",53,36,105]
[null,"Gabun",64,43,263]
[null,"Gambia",40,27,161]
[null,"Georgien",45,30,87]
[null,"Ghana",46,31,203]
[null,"Griechenland (Athen)",40,27,139]
[null,"Griechenland (Rest)",36,24,150]
[null,"Großbritannien (London)",66,44,163]
[null,"Großbritannien (Rest)",52,35,99]
[null,"Guatemala",46,31,124]
[null,"Guinea",59,40,140]
[null,"Guinea-Bissau",32,21,113]
[null,"Haiti",58,39,130]
[null,"Honduras",57,38,198]
[null,"Indien (Bangalore)",42,28,155]
[null,"Indien (Chennai)",22,15,80]
[null,"Indien (Kalkutta)",32,21,167]
[null,"Indien (Mumbai)",53,36,218]
[null,"Indien (Neu Delhi)",46,31,211]
[null,"Indien (Rest)",22,15,80]
[null,"Indonesien",45,30,179]
[null,"Iran",33,22,196]
[null,"Irland",58,39,129]
[null,"Island",62,41,187]
[null,"Israel",66,44,190]
[null,"Italien (Mailand)",42,28,191]
[null,"Italien (Rom)",48,32,150]
[null,"Italien (Rest)",42,28,150]
[null,"Jamaika",39,26,171]
[null,"Japan (Tokio)",50,33,285]
[null,"Japan (Osaka)",33,22,141]
[null,"Japan (Rest)",33,22,141]
[null,"Jemen",24,16,95]
[null,"Jordanien",57,38,134]
[null,"Kambodscha",42,28,108]
[null,"Kamerun",56,37,275]
[null,"Kanada (Ottawa)",62,41,214]
[null,"Kanada (Toronto)",54,36,392]
[null,"Kanada (Vancouver)",63,42,304]
[null,"Kanada (Rest)",54,36,214]
[null,"Kap Verde",38,25,90]
[null,"Kasachstan",33,22,108]
[null,"Katar",56,37,149]
[null,"Kenia",51,34,219]
[null,"Kirgisistan",27,18,74]
[null,"Kolumbien",34,23,123]
[null,"Kongo (Republik)",62,41,215]
[null,"Kongo (Demokratische Republik)",65,44,337]
[null,"Korea (Demokratische Volksrepublik)",28,19,92]
[null,"Korea (Republik)",48,32,108]
[null,"Kosovo",24,16,71]
[null,"Kroatien",46,31,191]
[null,"Kuba",51,34,170]
[null,"Kuwait",56,37,241]
[null,"Laos",35,24,71]
[null,"Lesotho",28,19,104]
[null,"Lettland",35,24,76]
[null,"Libanon",69,46,146]
[null,"Liberia",65,44,173]
[null,"Libyen",63,42,135]
[null,"Liechtenstein",56,37,190]
[null,"Litauen",26,17,109]
[null,"Luxemburg",63,42,139]
[null,"Madagaskar",33,22,116]
[null,"Malawi",41,28,109]
[null,"Malaysia",36,24,86]
[null,"Malediven",70,47,200]
[null,"Mali",38,25,120]
[null,"Malta",46,31,114]
[null,"Marokko",41,28,87]
[null,"Marshall Inseln",63,42,102]
[null,"Mauretanien",35,24,86]
[null,"Mauritius",44,29,172]
[null,"Mexiko",48,32,177]
[null,"Moldau (Republik)",26,17,73]
[null,"Monaco",52,35,187]
[null,"Mongolei",23,16,92]
[null,"Montenegro",32,21,85]
[null,"Mosambik",51,34,208]
[null,"Myanmar",23,16,103]
[null,"Namibia",30,20,112]
[null,"Nepal",36,24,126]
[null,"Neuseeland",58,39,148]
[null,"Nicaragua",46,31,105]
[null,"Niederlande",47,32,122]
[null,"Niger",42,28,131]
[null,"Nigeria",46,31,182]
[null,"Nordmazedonien",27,18,89]
[null,"Norwegen",75,50,139]
[null,"Österreich",50,33,117]
[null,"Oman",64,43,141]
[null,"Pakistan (Islamabad)",23,16,238]
[null,"Pakistan (Rest)",34,23,122]
[null,"Palau",51,34,193]
[null,"Panama",41,28,82]
[null,"Papua-Neuguinea",59,40,159]
[null,"Paraguay",39,26,124]
[null,"Peru",34,23,143]
[null,"Philippinen",41,28,140]
[null,"Polen (Breslau)",34,23,124]
[null,"Polen (Warschau)",40,27,143]
[null,"Polen (Rest)",34,23,124]
[null,"Portugal",32,21,111]
[null,"Ruanda",44,29,117]
[null,"Rumänien (Bukarest)",32,21,92]
[null,"Rumänien (Rest)",27,18,89]
[null,"Russische Föderation (Moskau)",30,20,235]
[null,"Russische Föderation (St. Petersburg)",28,19,133]
[null,"Russische Föderation (Rest)",28,19,133]
[null,"Sambia",38,25,105]
[null,"Samoa",39,26,105]
[null,"San Marino",34,23,79]
[null,"São Tomé (Príncipe)",36,24,147]
[null,"Saudi-Arabien (Djidda)",57,38,181]
[null,"Saudi-Arabien (Riad)",56,37,186]
[null,"Saudi-Arabien (Rest)",56,37,181]
[null,"Schweden",66,44,140]
[null,"Schweiz (Genf)",66,44,186]
[null,"Schweiz (Rest)",64,43,180]
[null,"Senegal",42,28,190]
[null,"Serbien",27,18,97]
[null,"Sierra Leone",57,38,145]
[null,"Simbabwe",63,42,198]
[null,"Singapur",71,48,277]
[null,"Slowakische Republik",33,22,121]
[null,"Slowenien",38,25,126]
[null,"Spanien (Barcelona)",34,23,144]
[null,"Spanien (Kanarische Inseln)",36,24,103]
[null,"Spanien (Madrid)",42,28,131]
[null,"Spanien (Palma de Mallorca)",44,29,142]
[null,"Spanien (Rest)",34,23,103]
[null,"Sri Lanka",36,24,112]
[null,"Sudan",33,22,195]
[null,"Südafrika (Johannisburg)",36,24,129]
[null,"Südafrika (Kapstadt)",33,22,130]
[null,"Südafrika (Rest)",29,20,109]
[null,"Südsudan",51,34,159]
[null,"Syrien",38,25,140]
[null,"Tadschikistan",27,18,85]
[null,"Taiwan",51,34,174]
[null,"Tansania",44,29,97]
[null,"Thailand",36,24,114]
[null,"Togo",39,26,118]
[null,"Tonga",29,20,102]
[null,"Trinidad + Tobago",66,44,203]
[null,"Tschad",42,28,155]
[null,"Tschechische Republik",32,21,77]
[null,"Türkei (Ankara)",32,21,110]
[null,"Türkei (Izmir)",44,29,120]
[null,"Türkei (Rest)",24,16,107]
[null,"Tunesien",40,27,144]
[null,"Turkmenistan",28,19,135]
[null,"Uganda",41,28,143]
[null,"Ukraine",26,17,98]
[null,"Ungarn",32,21,85]
[null,"Uruguay",40,27,113]
[null,"USA (Atlanta)",77,52,182]
[null,"USA (Boston)",63,42,333]
[null,"USA (Chicago)",65,44,233]
[null,"USA (Houston)",62,41,204]
[null,"USA (Los Angeles)",64,43,262]
[null,"USA (Miami)",65,44,256]
[null,"USA (New York City)",66,44,308]
[null,"USA (San Francisco)",59,40,327]
[null,"USA (Washington D.C.)",66,44,203]
[null,"USA (Rest)",59,40,182]
[null,"Usbekistan",34,23,104]
[null,"Vatikanstaat",48,32,150]
[null,"Venezuela",45,30,127]
[null,"Vereinigte Arabische Emirate",65,44,156]
[null,"Vietnam",36,24,111]
[null,"Weißrussland",20,13,98]
[null,"Zentralafrikanische Republik",53,36,210]
[null,"Zypern",42,28,125]