Office
Service center is the point at which an employee provides service regularly in Germany. It includes all positions within a demarcated property , even if municipal boundaries are crossed. In the case of teleworking or mobile working, the place of work is solely that part of the responsible office to which the home or mobile work place is assigned by the business allocation plan and to which it is technically connected.
The term is mainly used in service law as well as in labor law for employees in the public service (collective bargaining employees ). In income tax law , the term “ (first) place of work ” is used instead (cf., for example, Section 9 (2) sentence 1 no. 4 EStG ).
The political municipality in which the place of employment is located is the place of employment . If an outside service center for service business exercised, is a business trip before.
Individual evidence
- ↑ judgment - 4 AZR 491/73. Federal Labor Court , July 3, 1974, accessed on September 24, 2019 .
- ↑ a b General administrative regulation for the Federal Travel Expenses Act (BRKGVwV). In: Administrative regulations on the Internet. Federal Ministry of the Interior, June 1, 2005, accessed on September 24, 2019 (No. 2.1.3).
- ↑ a b c Carsten Gorbatenko: Service. Haufe-Lexware, accessed September 24, 2019 .