Reimbursement of expenses

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Reimbursement of expenses is through various legal claims secured compensation for expenses .


The civil code knows several claims for reimbursement of expenses. Regulations in this regard can be found, for example, in the general law of obligations within the framework of the general right to disrupt performance in § 284 BGB. In the special law of obligations, a claim for reimbursement of expenses is, for example, in rental law in § 536a Paragraph 2 BGB, in work contract law in § 634 No. 2, § 637 BGB, in travel law in accordance with § 651i Paragraph 3 BGB, for orders in § 670 BGB, with the management regulated in § 683 BGB or within the framework of a custody contract in § 693 BGB without an order .

Instead of reimbursing the person entitled to compensation for the expenses actually paid, the person obliged to pay compensation can also release him from a claim of a third party ( third party creditor ) that has not yet been fulfilled (right to exemption ).

Reimbursement of expenses as part of an order

According to § 670 BGB , the agent is to be reimbursed by the client for expenses that the agent has to achieve the purpose, to prepare, to promote or as an aftereffect of the order. This reimbursement of expenses also applies if claims have been made against a guarantor under his guarantee ; the guarantor has the right to claim against his client.

Reimbursement of expenses

Expenses are only reimbursable insofar as the agent was allowed to consider them to be necessary under the circumstances. The point of view of a sensible business agent at the time of the expenditure is decisive (subjective-objective standard). The claim is sufficient if the agent carefully exercises his discretion - this also applies if the expenses subsequently turn out to be unsuccessful or inappropriate.

Reimbursement of expenses is tax-free within the framework of Section 3 No. 12 EStG .

Guardianship and care

A special regulation for guardians , carers and carers applies to § 1835 BGB. Essentially, reference is made to Section 670 of the German Civil Code (BGB), ref. There are specific regulations for travel costs and insurance costs. Section 1835a BGB also allows for a flat-rate reimbursement of expenses for this group of people (currently 399 euros per year). However, this is generally taxable (than usual income according to Section 22 (3) EStG). Since 2011 an amount of 2,100 euros according to § 3 No. 26b EStG tax-free. Together with the tax exemption limit of 256 euros according to § 22 EStG, the management of up to 7 voluntary guardians etc. is tax-free.

Participation in legal proceedings

Reimbursement of expenses when participating in legal proceedings (as a witness , expert , interpreter , etc.) is reimbursed in accordance with § 5 , § 6 and § 7 JVEG . There is an exclusion period of 3 months ( § 2 JVEG).

See also

Web links

Individual evidence

  1. Peter Bülow, Law of Credit Securities , 2017, p. 645
  2. Munich Commentary on the BGB, 5th edition 2009, § 670 Rn. 9