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["Reisekostenabrechnung 2016 (Inland)"]
[]
["Reisekostenabrechnung",{"$nulls":6},"von",null,null,"Name:"]
[{"$nulls":7},"bis"]
["Ich bin Arbeitnehmer?",{"$nulls":7},"ja"]
[]
["Reisezeiten",{"$nulls":7},"Reiseziel","Reisezweck ",null,"Verpflegung","Fahrtkosten",null,"Übernachtung",null,"Sonstiges"]
["Reisetag","Beginn","Ende","Über-nachtung","Wurden bestimmte Mahlzeiten gestellt bzw. separat abgerechnet?",null,null,"Dauer","Reiseziel ","Reisezweck","Verpfle-gungspau-schale","Pauschale","gefahrene Strecke (gesamt)","Fahrt-kosten (PKW)","Pauschal","Nachweis","lt. Anlage (Bsp.: Parkkosten, Autobahnge-bühren)"]
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["2016-08-23","07:00:00",1,{"$nulls":4},{"$f":"C10-B10","v":0.70833333333333326},"Berlin",null,{"$f":"IF($I$5=\"ja\",IF(H10<TIME(8,0,0),0,IF(H10<TIME(23,59,59),12,24)),\"\")","v":12},{"$f":"+K10+Kürzung!F5","v":{"$error":"#REF!"}},null,{"$f":"M10*0.3","v":0},{"$f":"IF(AND($I$5=\"ja\",D10=\"ja\"),IF(P10=\"\",20,\"\"),\"\")","v":""}]
["2016-08-24","00:00:00",1,"ja","ja",null,null,1,"Berlin",null,{"$f":"IF($I$5=\"ja\",IF(H11<TIME(8,0,0),0,IF(H11<TIME(23,59,59),12,24)),\"\")","v":24},{"$f":"+K11+Kürzung!F6","v":{"$error":"#REF!"}},null,0,{"$f":"IF(AND($I$5=\"ja\",D11=\"ja\"),IF(P11=\"\",20,\"\"),\"\")","v":20}]
["2016-08-25","00:00:00",1,"ja","ja",null,null,1,"Berlin",null,24,{"$f":"+K12+Kürzung!F7","v":{"$error":"#REF!"}},null,0,20]
["2016-08-26","00:00:00",0.29166666666666669,"ja","ja",null,null,0.29166666666666669,"Berlin",null,0,{"$f":"+K13+Kürzung!F8","v":{"$error":"#REF!"}},null,0,20]
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[{"$nulls":7},0,null,null,0,{"$f":"+K18+Kürzung!F13","v":{"$error":"#REF!"}},null,0,""]
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[{"$nulls":7},0,null,null,0,{"$f":"+K21+Kürzung!F16","v":{"$error":"#REF!"}},null,0,""]
[{"$nulls":7},0,null,null,0,{"$f":"+K22+Kürzung!F17","v":{"$error":"#REF!"}},null,0,""]
[{"$nulls":7},0,null,null,0,{"$f":"+K23+Kürzung!F18","v":{"$error":"#REF!"}},null,0,""]
[{"$nulls":7},0,null,null,0,{"$f":"+K24+Kürzung!F19","v":{"$error":"#REF!"}},null,0,""]
[{"$nulls":7},0,null,null,0,{"$f":"+K25+Kürzung!F20","v":{"$error":"#REF!"}},null,0,""]
[{"$nulls":7},0,null,null,0,{"$f":"+K26+Kürzung!F21","v":{"$error":"#REF!"}},null,0,""]
[{"$nulls":7},0,null,null,0,{"$f":"+K27+Kürzung!F22","v":{"$error":"#REF!"}},null,0,""]
[{"$nulls":7},0,null,null,0,{"$f":"+K28+Kürzung!F23","v":{"$error":"#REF!"}},null,0,""]
[{"$nulls":7},0,null,null,0,{"$f":"+K29+Kürzung!F24","v":{"$error":"#REF!"}},null,0,""]
["Summe",{"$nulls":9},{"$f":"SUM(K10:K29)","v":60},{"$f":"SUM(L10:L29)","v":{"$error":"#REF!"}},null,{"$f":"SUM(N10:N29)","v":0},{"$f":"SUM(O10:O29)","v":60},{"$f":"SUM(P10:P29)","v":0},{"$f":"SUM(Q10:Q29)","v":0}]
[]
["Verpflegungsgeld",null,null,{"$f":"K30","v":60},{"$nulls":5},"Fahrtkosten Gesamt",null,null,{"$f":"N30","v":0}]
[]
["Übernachtungskosten",null,null,{"$f":"O30+P30","v":60},{"$nulls":5},"GESAMTSUMME",null,null,{"$f":"K30+N30+O30+P30+Q30","v":120}]

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[null,"Reisekostenabrechnung (Ausland) 2019"]
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["ACHTUNG:","für Monat",{"$nulls":6},"Name:"]
[]
[{"$f":"\"--> blaue Felder = Eingabefelder\"","v":"--> blaue Felder = Eingabefelder"},"Ich bin Arbeitnehmer?",null,null,"Ich erstelle die Abrechnung für meine Einkommensteuer/Werbekosten?"]
[]
[{"$f":"\"--> Bitte beachten Sie die\"","v":"--> Bitte beachten Sie die"}]
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[]
[null,"Verpflegungsmehraufwendungen",{"$nulls":10},{"$f":"Z25","v":0}]
[]
[null,"Übernachtungskosten",{"$nulls":10},{"$f":"SUM(J30:J31)","v":0}]
[null,null,"Hotel",{"$nulls":6},{"$f":"O25","v":0}]
[null,null,"Pauschal",{"$nulls":6},{"$f":"P25","v":0}]
[]
[null,"Fahrtkosten (Pkw)",{"$nulls":10},{"$f":"$D$34*$H$34","v":0}]
[null,null,"pauschal pro Kilometer",{"$f":"Kürzung!$B$35","v":0.3},null,"Summe km",null,{"$f":"$Q$25","v":0}]
[]
[null,"sonstige Kosten lt. Anlage (z. B. Parken, Autobahngebühr, Flug-/Zug-/ÖPNV-Tickets)"]
[]
[null,"Auszahlung Reisekosten Monat",null,null,{"$f":"IF((($E$3)=\"Bitte auswählen!\"),\" \",$E$3)","v":0},{"$nulls":7},{"$f":"SUM(M27+M29+M33+M36)","v":0}]

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[null,"Reisekostenabrechnung (Ausland) 2019"]
[]
[null,"für Monat",null,null,"Januar",null,null,null,"Name:"]
[]
[null,"Ich bin Arbeitnehmer?",null,"ja","Ich erstelle die Abrechnung für meine Einkommensteuer/Werbekosten?",{"$nulls":10},"nein"]
[]
[]
[null,"Reisedaten",null,"Reisezeiten",{"$nulls":4},"Übernachtung",{"$nulls":7},"Fahrtkosten"]
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[null,"Summe",{"$nulls":5},{"$f":"SUM(H11:H24)","v":41},{"$nulls":5},{"$f":"SUM(N12:N24)","v":21.8},{"$f":"SUM(O11:O24)","v":120},{"$f":"SUM(P11:P24)","v":86},{"$f":"SUM(Q11:Q24)","v":0},null,{"$f":"SUM(S11:S24)","v":9.6},9.6,0,19.2,21.8,41,21.8,21.8,21.8,9.6,9.6,0]
[]
[null,"Verpflegungsmehraufwendungen abzgl. F, M, A",{"$nulls":10},{"$f":"Z25","v":21.8}]
[]
[null,"Übernachtungskosten",{"$nulls":10},{"$f":"SUM(J30:J31)","v":206}]
[null,null,"Hotel",{"$nulls":6},{"$f":"O25","v":120}]
[null,null,"Pauschal",{"$nulls":6},{"$f":"P25","v":86}]
[]
[null,"Fahrtkosten (Pkw)",{"$nulls":10},{"$f":"$D$34*$H$34","v":0}]
[null,null,"pauschal pro Kilometer",{"$f":"Kürzung!$B$35","v":0.3},null,"Summe km",null,{"$f":"$Q$25","v":0}]
[]
[null,"sonstige Kosten lt. Anlage (z. B. Parken, Autobahngebühr, Flug-/Zug-/ÖPNV-Tickets)",{"$nulls":10},5]
[]
[null,"Auszahlung Reisekosten Monat",null,null,{"$f":"IF((($E$3)=\"Bitte auswählen!\"),\" \",$E$3)","v":"Januar"},{"$nulls":7},{"$f":"SUM(M27+M29+M33+M36)","v":232.8}]

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[]
["Afghanistan",null,null,"Afghanistan"]
["Ägypten",null,null,"Ägypten"]
["Äthiopien",null,null,"Äthiopien"]
["Äquatorialguinea",null,null,"Äquatorialguinea"]
["Albanien",null,null,"Albanien"]
["Algerien",null,null,"Algerien"]
["Andorra",null,null,"Andorra"]
["Angola",null,null,"Angola"]
["Antigua und Barbuda",null,null,"Antigua und Barbuda"]
["Argentinien",null,null,"Argentinien"]
["Armenien",null,null,"Armenien"]
["Aserbaidschan",null,null,"Aserbaidschan"]
["Australien",null,null,"Australien"]
["- Canberra",null,null,"- Canberra"]
["- Sydney",null,null,"- Sydney"]
["- im Übrigen",null,null,"- im Übrigen"]
["Bahrain",null,null,"Bahrain"]
["Bangladesch",null,null,"Bangladesch"]
["Barbados",null,null,"Barbados"]
["Belgien",null,null,"Belgien"]
["Benin",null,null,"Benin"]
["Bolivien",null,null,"Bolivien"]
["Bosnien-Herzegowina",null,null,"Bosnien-Herzegowina"]
["Botsuana",null,null,"Botsuana"]
["Brasilien",null,null,"Brasilien"]
["- Brasilia",null,null,"- Brasilia"]
["- Rio de Janeiro",null,null,"- Rio de Janeiro"]
["- Sao Paulo",null,null,"- Sao Paulo"]
["- im Übrigen",null,null,"- im Übrigen"]
["Brunei (Darussalam)",null,null,"Brunei (Darussalam)"]
["Bulgarien",null,null,"Bulgarien"]
["Burkina Faso",null,null,"Burkina Faso"]
["Burundi",null,null,"Burundi"]
["Chile",null,null,"Cabo Verde"]
["China",null,null,"Chile"]
["- Chengdu",null,null,"China"]
["- Hongkong",null,null,"- Chengdu"]
["- Peking",null,null,"- Hongkong"]
["- Shanghai",null,null,"- Peking"]
["Costa Rica",null,null,"- Shanghai"]
["Côte d'Ivoire",null,null,"Costa Rica"]
["Deutschland",null,null,"Côte d'Ivoire"]
["Dänemark",null,null,"Dänemark"]
["Dominica",null,null,"Deutschland"]
["Dominikanische Republik",null,null,"Dominica"]
["Dschibuti",null,null,"Dominikanische Republik"]
["Ecuador",null,null,"Dschibuti"]
["El Salvador",null,null,"Ecuador"]
["Eritrea",null,null,"El Salvador"]
["Estland",null,null,"Eritrea"]
["Fidschi",null,null,"Estland"]
["Finnland",null,null,"Fidschi"]
["Frankreich",null,null,"Finnland"]
["- Lyon",null,null,"Frankreich                                                                                                                 "]
["- Marseille",null,null,"- Lyon"]
["- Paris *)",null,null,"- Marseille"]
["- Straßburg",null,null,"- Paris *)"]
["- im Übrigen",null,null,"- Straßburg"]
["Gabun",null,null,"- im Übrigen"]
["Gambia",null,null,"Gabun"]
["Georgien",null,null,"Gambia"]
["Ghana",null,null,"Georgien"]
["Grenada",null,null,"Ghana"]
["Griechenland",null,null,"Grenada"]
["- Athen",null,null,"Griechenland"]
["- im Übrigen",null,null,"- Athen"]
["Guatemala",null,null,"- im Übrigen"]
["Guinea",null,null,"Guatemala"]
["Guinea-Bissau",null,null,"Guinea"]
["Guyana",null,null,"Guinea-Bissau"]
["Haiti",null,null,"Guyana"]
["Honduras",null,null,"Haiti"]
["Indien",null,null,"Honduras"]
["- Chennai (Madras)",null,null,"Indien"]
["- Kalkutta (Kolkata)",null,null,"- Chennai (Madras)"]
["- Bombay (Mumbai)",null,null,"- Kalkutta (Kolkata)"]
["- Neu Delhi",null,null,"- Bombay (Mumbai)"]
["- im Übrigen",null,null,"- Neu Delhi"]
["Indonesien",null,null,"- im Übrigen"]
["Iran, Islamische Republik",null,null,"Indonesien"]
["Irland",null,null,"Iran, Islamische Republik"]
["Island",null,null,"Irland"]
["Israel",null,null,"Island"]
["Italien",null,null,"Israel"]
["- Mailand",null,null,"Italien"]
["- Rom",null,null,"- Mailand"]
["- im Übrigen",null,null,"- Rom"]
["Jamaika",null,null,"- im Übrigen"]
["Japan",null,null,"Jamaika"]
["- Tokio",null,null,"Japan"]
["- im Übrigen",null,null,"- Tokio"]
["Jemen",null,null,"- im Übrigen"]
["Jordanien",null,null,"Jordanien"]
["Kambodscha",null,null,"Kambodscha"]
["Kamerun",null,null,"Kamerun"]
["Kanada",null,null,"Kanada"]
["- Ottawa",null,null,"- Ottawa"]
["- Toronto",null,null,"- Toronto"]
["- Vancouver",null,null,"- Vancouver"]
["- im Übrigen",null,null,"- im Übrigen"]
["Kap Verde",null,null,"Kasachstan"]
["Kasachstan",null,null,"Katar"]
["Katar",null,null,"Kenia"]
["Kenia",null,null,"Kirgisistan"]
["Kirgisistan",null,null,"Kolumbien"]
["Kolumbien",null,null,"Kongo, Republik"]
["Kongo",null,null,"Kongo, Demokratische Republik (früher: Zaire)"]
["Kongo, Demokratische Republik",null,null,"Korea, Demokr. Volksrepublik"]
["(früher: Zaire)",null,null,"Korea, Republik"]
["Korea,\nDemokratische Volksrepublik",null,null,"Kosovo"]
["Korea,",null,null,"Kroatien"]
["Korea Republik",null,null,"Kuba"]
["Kosovo",null,null,"Kuwait"]
["Kroatien",null,null,"Laos"]
["Kuba",null,null,"Lesotho"]
["Kuwait",null,null,"Lettland"]
["Laos",null,null,"Libanon"]
["Lesotho",null,null,"Libyen"]
["Lettland",null,null,"Liechtenstein"]
["Libanon",null,null,"Litauen"]
["Libyen",null,null,"Luxemburg"]
["Liechtenstein",null,null,"Madagaskar"]
["Litauen",null,null,"Malawi"]
["Luxemburg",null,null,"Malaysia"]
["Madagaskar",null,null,"Malediven"]
["Malawi",null,null,"Mali"]
["Malaysia",null,null,"Malta"]
["Malediven",null,null,"Marokko"]
["Mali",null,null,"Marshall Inseln"]
["Malta",null,null,"Mauretanien"]
["Marokko",null,null,"Mauritius"]
["Marshall Inseln",null,null,"Mazedonien"]
["Mauretanien",null,null,"Mexiko"]
["Mauritius",null,null,"Mikronesien"]
["Mazedonien",null,null,"Moldawien"]
["Mexiko",null,null,"Monaco"]
["Mikronesien",null,null,"Mongolei"]
["Moldau, Republik",null,null,"Montenegro"]
["Monaco",null,null,"Mosambik"]
["Mongolei",null,null,"Myanmar (früher Burma)"]
["Montenegro",null,null,"Namibia"]
["Mosambik",null,null,"Nepal"]
["Myanmar (früher Burma)",null,null,"Nicaragua"]
["Namibia",null,null,"Niederlande"]
["Nepal",null,null,"Niger"]
["Neuseeland",null,null,"Nigeria"]
["Nicaragua",null,null,"Norwegen"]
["Niederlande",null,null,"Österreich"]
["Niger",null,null,"Oman"]
["Nigeria",null,null,"Pakistan"]
["Norwegen",null,null,"- Islamabad"]
["Österreich",null,null,"- Im Übrigen"]
["Oman",null,null,"Palau"]
["Pakistan",null,null,"Panama"]
["- Islamabad",null,null,"Papua-Neuguinea"]
["- Im Übrigen",null,null,"Paraguay"]
["Palau",null,null,"Peru"]
["Panama",null,null,"Philippinen"]
["Papua-Neuguinea",null,null,"Polen"]
["Paraguay",null,null,"- Breslau"]
["Peru",null,null,"- Danzig"]
["Philippinen",null,null,"- Krakau"]
["Polen",null,null,"- Warschau, Krakau"]
["- Breslau",null,null,"- im Übrigen"]
["- Danzig",null,null,"Portugal"]
["- Krakau",null,null,"Ruanda"]
["- Warschau, Krakau",null,null,"Rumänien"]
["- im Übrigen",null,null,"- Bukarest"]
["Portugal",null,null,"- im Übrigen"]
["- Lissabon",null,null,"Russische Föderation"]
["- im Übrigen",null,null,"- Moskau ²)"]
["Ruanda",null,null,"- St. Petersburg"]
["Rumänien",null,null,"- im Übrigen"]
["- Bukarest",null,null,"Sambia"]
["- im Übrigen",null,null,"Samoa"]
["Russische Föderation",null,null,"San Marino"]
["- Moskau ²)",null,null,"Sao Tomé und Principe"]
["- Moskau ³)",null,null,"Saudi-Arabien"]
["- St. Petersburg",null,null,"- Djidda"]
["- im Übrigen",null,null,"- Riad"]
["Sambia",null,null,"Schweden"]
["Samoa",null,null,"Schweiz"]
["San Marino",null,null,"- Genf"]
["Sao Tomé und Principe",null,null,"- im Übrigen"]
["Saudi-Arabien",null,null,"Senegal"]
["- Djidda",null,null,"Serbien"]
["- Riad",null,null,"Sierra Leone"]
["Schweden",null,null,"Simbabwe"]
["Schweiz",null,null,"Singapur"]
["- Genf",null,null,"Slowakei"]
["- im Übrigen",null,null,"Slowenien"]
["Senegal",null,null,"Spanien"]
["Serbien",null,null,"- Barcelona"]
["Sierra Leone",null,null,"- Kanarische Inseln"]
["Simbabwe",null,null,"- Madrid"]
["Singapur",null,null,"- Palma de Mallorca"]
["Slowakische Republik",null,null,"- im Übrigen"]
["Slowenien",null,null,"Sri Lanka"]
["Spanien",null,null,"St. Kitts und Nevis"]
["- Barcelona",null,null,"St. Lucia"]
["- Kanarische Inseln",null,null,"St. Vincent und die Grenadinen"]
["- Madrid",null,null,"Sudan"]
["- Palma de Mallorca",null,null,"Südafrika"]
["- im Übrigen",null,null,"- Kapstadt"]
["Sri Lanka",null,null,"- im Übrigen"]
["St. Kitts und Nevis",null,null,"Südsudan"]
["St. Lucia",null,null,"Suriname"]
["St. Vincent und die Grenadinen",null,null,"Syrien, arabische Republik"]
["Sudan",null,null,"Tadschikistan"]
["Südafrika",null,null,"Taiwan"]
["- Kapstadt",null,null,"Tansania"]
["- im Übrigen",null,null,"Thailand"]
["Südsudan",null,null,"Togo"]
["Suriname",null,null,"Tonga"]
["Syrien, Arabische Republik",null,null,"Trinidad und Tobago"]
["Tadschikistan",null,null,"Tschad"]
["Taiwan",null,null,"Tschechische Republik"]
["Tansania",null,null,"Türkei"]
["Thailand",null,null,"- Instanbul"]
["Togo",null,null,"- Izmir"]
["Tonga",null,null,"- Im Übrigen"]
["Trinidad und Tobago",null,null,"Tunesien"]
["Tschad",null,null,"Turkmenistan"]
["Tschechische Republik",null,null,"Uganda"]
["Türkei",null,null,"Ukraine"]
["- Instanbul",null,null,"Ungarn"]
["- Izmir",null,null,"Uruguay"]
["- Im Übrigen",null,null,"Usbekistan"]
["Tunesien",null,null,"Vatikanstadt"]
["Turkmenistan",null,null,"Venezuela"]
["Uganda",null,null,"Vereinigte Arabische Emirate"]
["Ukraine",null,null,"Vereinigte Staaten"]
["Ungarn",null,null,"- Atlanta"]
["Uruguay",null,null,"- Boston"]
["Usbekistan",null,null,"- Chicago"]
["Vatikanstadt",null,null,"- Houston"]
["Venezuela",null,null,"- Los Angeles"]
["Vereinigte Arabische Emirate",null,null,"- Miami"]
["Vereinigte Staaten",null,null,"- New York"]
["- Atlanta",null,null,"- San Francisco"]
["- Boston",null,null,"- Washington DC"]
["- Chicago",null,null,"- Im Übrigen"]
["- Houston",null,null,"Vereinigtes Königreich"]
["- Los Angeles",null,null,"- London"]
["- Miami",null,null,"- im Übrigen"]
["- New York",null,null,"Vietnam"]
["- San Francisco",null,null,"Weißrussland"]
["- Washington DC",null,null,"Zentralafrikanische Republik"]
["- Im Übrigen       Vereinigtes Königreich v. GB",null,null,"Zypern"]
["und Nordirland"]
["- London"]
["- im Übrigen"]
["Vietnam"]
["Weißrussland"]
["Zentralafrikanische Republik"]
["Zypern"]

{"sheet":"VMA2016","index":4,"n_rows":241,"n_cols":8,"rows_kept":241,"cut":false,"hidden":true,"merged":[]}
[1,2,3,4,5,6,7]
["Land","volle 24 h abwesend","für An- und Abreisetag oder bei 8 h Abwesenheit","ÜN",null,null,0.2,0.4]
["- - - - - - - - - - - ",0,0,0]
["Afghanistan",30,20,95,null,null,{"$f":"B4*20/100","v":6},{"$f":"B4*40/100","v":12}]
["Ägypten",41,28,125]
["Äthiopien",27,18,86]
["Aquatorialguinea",36,24,166]
["Albanien",29,20,113,null,null,{"$f":"B8*20/100","v":5.8},{"$f":"B8*40/100","v":11.6}]
["Algerien",51,34,173,null,null,10.199999999999999,20.399999999999999]
["Andorra",34,23,45,null,null,6.8,13.6]
["Angola",77,52,265,null,null,15.4,30.8]
["Antigua und Barbuda",45,30,177,null,null,9,18]
["Argentinien",34,23,144,null,null,6.8,13.6]
["Armenien",23,16,63,null,null,4.5999999999999996,9.1999999999999993]
["Aserbaidschan",30,20,72,null,null,6,12]
["Australien (Übriges)",51,34,158,null,null,10.199999999999999,20.399999999999999]
["Australien: Canberra",51,34,158,null,null,10.199999999999999,20.399999999999999]
["Australien: Sydney",68,45,184,null,null,13.6,27.2]
["Bahrain",45,30,180,null,null,9,18]
["Bangladesch",30,20,111,null,null,6,12]
["Barbados",52,35,165,null,null,10.4,20.8]
["Belgien",42,28,135,null,null,8.4,16.8]
["Benin",40,27,101,null,null,8,16]
["Bolivien",30,20,93,null,null,6,12]
["Bosnien und Herzegowina",18,12,73,null,null,3.6,7.2]
["Botsuana",40,27,102,null,null,8,16]
["Brasilien (Übriges)",51,34,84,null,null,10.199999999999999,20.399999999999999]
["Brasilien: Brasilia",57,38,127,null,null,11.4,22.8]
["Brasilien: Rio de Janeiro",57,38,145,null,null,11.4,22.8]
["Brasilien: São Paulo",53,36,132,null,null,10.6,21.2]
["Brunei (Darussalam)",48,32,106,null,null,9.6,19.2]
["Bulgarien",22,15,90,null,null,4.4000000000000004,8.8000000000000007]
["Burkina Faso",44,29,84,null,null,8.8000000000000007,17.600000000000001]
["Burundi",47,32,98,null,null,9.4,18.8]
["Chile",44,29,187,null,null,8.8000000000000007,17.600000000000001]
["China (Übriges)",40,27,113,null,null,8,16]
["China: Chengdu",35,24,105,null,null,7,14]
["China: Hongkong",74,49,145,null,null,14.8,29.6]
["China: Peking",46,31,142,null,null,9.1999999999999993,18.399999999999999]
["China: Shanghai",50,33,128,null,null,10,20]
["Costa Rica",47,32,69,null,null,9.4,18.8]
["Côte d'Ivoire (Elfenbeinküste)",51,34,146,null,null,10.199999999999999,20.399999999999999]
["Deutschland",24,12,20,null,null,4.8,9.6]
["Dominica",45,30,177,null,null,9,18]
["Dominikanische Republik",45,30,147,null,null,9,18]
["Dschibuti",65,44,305,null,null,13,26]
["Dänemark",58,39,143,null,null,11.6,23.2]
["Ecuador",40,29,97,null,null,8,16]
["El Salvador",44,29,119,null,null,8.8000000000000007,17.600000000000001]
["Eritrea",50,33,91,null,null,10,20]
["Estland",27,18,71,null,null,5.4,10.8]
["Fidschi",34,23,69,null,null,6.8,13.6]
["Finnland",50,33,136,null,null,10,20]
["Frankreich (Übriges)",44,29,115,null,null,8.8000000000000007,17.600000000000001]
["Frankreich: Lyon",53,36,115,null,null,10.6,21.2]
["Frankreich: Marseille",46,31,101,null,null,9.1999999999999993,18.399999999999999]
["Frankreich: Paris (*)",58,39,152,null,null,11.6,23.2]
["Frankreich: Straßburg",51,34,96,null,null,10.199999999999999,20.399999999999999]
["Gabun",62,41,278,null,null,12.4,24.8]
["Gambia",30,20,125,null,null,6,12]
["Georgien",35,24,88,null,null,7,14]
["Ghana",46,31,148,null,null,9.1999999999999993,18.399999999999999]
["Grenada",45,30,177,null,null,9,18]
["Griechenland (Übriges)",36,24,135,null,null,7.2,14.4]
["Griechenland: Athen",46,31,132,null,null,9.1999999999999993,18.399999999999999]
["Guatemala",34,23,90,null,null,6.8,13.6]
["Guinea",46,31,118,null,null,9.1999999999999993,18.399999999999999]
["Guinea-Bissau",24,16,86,null,null,4.8,9.6]
["Guyana",45,30,177,null,null,9,18]
["Haiti",58,39,130,null,null,11.6,23.2]
["Honduras",48,32,101,null,null,9.6,19.2]
["Indien (Übriges)",32,21,85,null,null,{"$f":"B72*20/100","v":6.4},{"$f":"B72*40/100","v":12.8}]
["Indien: Chennai (Madras)",32,21,85,null,null,6.4,12.8]
["Indien: Kolkata (Kalkutta)",35,24,145,null,null,7,14]
["Indien: Mumbai (Mumbai)",50,33,146,null,null,10,20]
["Indien: Neu-Delhi",38,25,185,null,null,7.6,15.2]
["Indonesien",38,25,130,null,null,7.6,15.2]
["Iran, Islamische Republik",33,22,196,null,null,6.6,13.2]
["Irland",44,29,92,null,null,8.8000000000000007,17.600000000000001]
["Island",47,32,108,null,null,9.4,18.8]
["Israel",56,37,191,null,null,11.2,22.4]
["Italien (Übriges)",40,27,135,null,null,8,16]
["Italien: Mailand",45,30,158,null,null,9,18]
["Italien: Rom",40,27,135,null,null,8,16]
["Jamaika",57,38,138,null,null,11.4,22.8]
["Japan (Übriges)",51,34,156,null,null,10.199999999999999,20.399999999999999]
["Japan: Tokio",66,44,233,null,null,13.2,26.4]
["Jemen",24,16,95,null,null,4.8,9.6]
["Jordanien",46,31,126,null,null,9.1999999999999993,18.399999999999999]
["Kambodscha",38,25,94,null,null,7.6,15.2]
["Kamerun",50,33,180,null,null,10,20]
["Kanada (Übriges)",47,32,134,null,null,9.4,18.8]
["Kanada: Ottawa",47,32,142,null,null,9.4,18.8]
["Kanada: Toronto",51,34,161,null,null,10.199999999999999,20.399999999999999]
["Kanada: Vancouver",50,33,140,null,null,10,20]
["Kap Verde",30,20,105,null,null,6,12]
["Kasachstan",45,30,111,null,null,9,18]
["Katar",56,37,170,null,null,11.2,22.4]
["Kenia",42,28,223,null,null,8.4,16.8]
["Kirgisistan",29,20,91,null,null,5.8,11.6]
["Kolumbien",41,28,126,null,null,8.1999999999999993,16.399999999999999]
["Kongo, Demokratische Republik (früher: Zaire)",68,45,171,null,null,13.6,27.2]
["Kongo, Republik",50,33,200,null,null,10,20]
["Korea, Demokratische Volksrepublik (Nordkorea)",39,26,132,null,null,7.8,15.6]
["Korea, Republik",58,39,112,null,null,11.6,23.2]
["Kosovo",23,16,57,null,null,4.5999999999999996,9.1999999999999993]
["Kroatien",28,19,75,null,null,5.6,11.2]
["Kuba",46,31,228,null,null,9.1999999999999993,18.399999999999999]
["Kuwait",42,28,185,null,null,8.4,16.8]
["Laos",33,22,96,null,null,6.6,13.2]
["Lesotho",24,16,103,null,null,4.8,9.6]
["Lettland",30,20,80,null,null,6,12]
["Libanon",59,40,123,null,null,11.8,23.6]
["Libyen",63,42,135,null,null,12.6,25.2]
["Liechtenstein",53,36,180,null,null,10.6,21.2]
["Litauen",24,16,68,null,null,4.8,9.6]
["Luxemburg",47,32,130,null,null,9.4,18.8]
["Madagaskar",34,23,87,null,null,6.8,13.6]
["Malawi",47,32,123,null,null,9.4,18.8]
["Malaysia",34,23,88,null,null,6.8,13.6]
["Malediven",52,35,170,null,null,10.4,20.8]
["Mali",41,28,122,null,null,8.1999999999999993,16.399999999999999]
["Malta",45,30,112,null,null,9,18]
["Marokko",42,28,129,null,null,8.4,16.8]
["Marshall Inseln",63,42,116,null,null,12.6,25.2]
["Mauretanien",39,26,105,null,null,7.8,15.6]
["Mauritius",54,36,220,null,null,10.8,21.6]
["Mazedonien",29,20,95,null,null,5.8,11.6]
["Mexiko",41,28,141,null,null,8.1999999999999993,16.399999999999999]
["Mikronesien",33,22,116,null,null,6.6,13.2]
["Moldau, Republik",24,16,88,null,null,4.8,9.6]
["Monaco",42,28,180,null,null,8.4,16.8]
["Mongolei",27,18,92,null,null,5.4,10.8]
["Montenegro",29,20,95,null,null,5.8,11.6]
["Mosambik",38,25,146,null,null,7.6,15.2]
["Myanmar (früher: Burma)",35,24,155,null,null,{"$f":"B136*20/100","v":7},{"$f":"B136*40/100","v":14}]
["Namibia",23,16,77,null,null,4.5999999999999996,9.1999999999999993]
["Nepal",28,19,86,null,null,5.6,11.2]
["Neuseeland",56,37,153,null,null,11.2,22.4]
["Nicaragua",36,24,81,null,null,7.2,14.4]
["Niederlande",46,31,119,null,null,9.1999999999999993,18.399999999999999]
["Niger",41,28,89,null,null,8.1999999999999993,16.399999999999999]
["Nigeria",63,42,225,null,null,12.6,25.2]
["Norwegen",80,53,182,null,null,16,32]
["Oman",60,40,200,null,null,12,24]
["Pakistan (Übriges)",27,18,68,null,null,5.4,10.8]
["Pakistan: Islamabad",30,20,165,null,null,6,12]
["Palau",51,34,179,null,null,10.199999999999999,20.399999999999999]
["Panama",39,26,111,null,null,7.8,15.6]
["Papua-Neuguinea",60,40,234,null,null,12,24]
["Paraguay",38,25,108,null,null,7.6,15.2]
["Peru",30,20,93,null,null,6,12]
["Philippinen",33,22,116,null,null,6.6,13.2]
["Polen (Übriges)",29,20,60,null,null,5.8,11.6]
["Polen: Breslau",33,22,117,null,null,6.6,13.2]
["Polen: Danzig",30,20,84,null,null,6,12]
["Polen: Krakau",27,18,86,null,null,5.4,10.8]
["Polen: Warschau",29,20,109,null,null,5.8,11.6]
["Portugal",36,24,102,null,null,7.2,14.4]
["Ruanda",46,31,141,null,null,9.1999999999999993,18.399999999999999]
["Rumänien (Übriges)",26,17,62,null,null,5.2,10.4]
["Rumänien: Bukarest",32,21,100,null,null,6.4,12.8]
["Russische Föderation (Übrige)",24,16,58,null,null,4.8,9.6]
["Russische Föderation: Moskau",30,20,110,null,null,6,12]
["Russische Föderation: Sankt Petersburg",26,17,114,null,null,5.2,10.4]
["Jekaterinenburg",28,19,84,null,null,5.6,11.2]
["Sambia",36,24,95,null,null,7.2,14.4]
["Samoa",29,20,57,null,null,5.8,11.6]
["San Marino",34,23,75,null,null,6.8,13.6]
["Saudiarabien (Übriges)",48,32,80,null,null,9.6,19.2]
["Saudiarabien: Djidda",38,25,234,null,null,7.6,15.2]
["Saudiarabien: Riad",48,32,179,null,null,9.6,19.2]
["Schweden",50,33,168,null,null,10,20]
["Schweiz (Übrige)",62,41,169,null,null,12.4,24.8]
["Schweiz: Genf",64,43,195,null,null,12.8,25.6]
["Senegal",45,30,128,null,null,9,18]
["Serbien",20,13,74,null,null,4,8]
["Sierra Leone",48,32,161,null,null,9.6,19.2]
["Simbabwe",45,30,140,null,null,9,18]
["Singapur",54,36,197,null,null,10.8,21.6]
["Slowakische Republik",24,16,85,null,null,4.8,9.6]
["Slowenien",33,22,95,null,null,6.6,13.2]
["Spanien (Übriges)",34,23,115,null,null,6.8,13.6]
["Spanien: Barcelona",34,23,118,null,null,6.8,13.6]
["Spanien: Kanarische Inseln",40,27,115,null,null,8,16]
["Spanien: Madrid",40,27,118,null,null,8,16]
["Spanien: Palma de Mallorca",35,24,121,null,null,7,14]
["Sri Lanka (früher: Ceylon)",42,28,100,null,null,8.4,16.8]
["St. Kitts und Nevis",45,30,177,null,null,9,18]
["St. Lucia",45,30,177,null,null,9,18]
["St. Vincent und die Grenadinen",45,30,177,null,null,9,18]
["Sudan",35,24,115,null,null,7,14]
["Suriname",45,30,177,null,null,9,18]
["Syrien",38,25,140,null,null,7.6,15.2]
["São Tomé und Príncipe",47,32,80,null,null,9.4,18.8]
["Südafrika (Übriges)",22,15,94,null,null,4.4000000000000004,8.8000000000000007]
["Südafrika: Johannisburg",29,20,124,null,null,5.8,11.6]
["Südafrika: Kapstadt",27,18,112,null,null,5.4,10.8]
["Südsudan",34,23,150,null,null,6.8,13.6]
["Tadschikistan",27,18,118,null,null,5.4,10.8]
["Taiwan",51,34,126,null,null,{"$f":"B201*20/100","v":10.199999999999999},{"$f":"B201*40/100","v":20.399999999999999}]
["Tansania",47,32,201,null,null,9.4,18.8]
["Thailand",38,25,110,null,null,7.6,15.2]
["Togo",35,24,108,null,null,7,14]
["Tonga",39,26,94,null,null,7.8,15.6]
["Trinidad und Tobago",45,30,177,null,null,9,18]
["Tschad",64,43,163,null,null,12.8,25.6]
["Tschechische Republik",35,24,94,null,null,7,14]
["Tunesien",40,27,115,null,null,8,16]
["Turkmenistan",33,22,108,null,null,6.6,13.2]
["Türkei (Übrige)",40,27,78,null,null,8,16]
["Türkei: Istanbul",35,24,104,null,null,7,14]
["Türkei: Izmir",42,28,80,null,null,8.4,16.8]
["Uganda",35,24,129,null,null,7,14]
["Ukraine",32,21,98,null,null,6.4,12.8]
["Ungarn",22,15,63,null,null,4.4000000000000004,8.8000000000000007]
["Uruguay",44,29,109,null,null,8.8000000000000007,17.600000000000001]
["Usbekistan",34,23,123,null,null,6.8,13.6]
["Vatikanstadt/Vatikanstaat",52,35,160,null,null,10.4,20.8]
["Venezuela",69,46,127,null,null,13.8,27.6]
["Vereinigte Arabischen Emirate",45,30,155,null,null,9,18]
["Vereinigte Staaten von Amerika USA (Übrige)",51,34,138,null,null,10.199999999999999,20.399999999999999]
["Vereinigte Staaten von Amerika USA: Atlanta",62,41,175,null,null,12.4,24.8]
["Vereinigte Staaten von Amerika USA: Boston",58,39,265,null,null,11.6,23.2]
["Vereinigte Staaten von Amerika USA: Chicago",54,36,209,null,null,10.8,21.6]
["Vereinigte Staaten von Amerika USA: Houston",63,42,138,null,null,12.6,25.2]
["Vereinigte Staaten von Amerika USA: Los Angeles",56,37,274,null,null,11.2,22.4]
["Vereinigte Staaten von Amerika USA: Miami",64,43,151,null,null,12.8,25.6]
["Vereinigte Staaten von Amerika USA: New York City",58,39,282,null,null,11.6,23.2]
["Vereinigte Staaten von Amerika USA: San Francisco",51,34,314,null,null,10.199999999999999,20.399999999999999]
["Vereinigte Staaten von Amerika USA: Washington, D. C.",62,41,276,null,null,12.4,24.8]
["Vereinigtes Königreich von Großbritannien und Nordirland (Übriges)",45,30,115,null,null,9,18]
["Vereinigtes Königreich von Großbritannien und Nordirland: London",62,41,224,null,null,12.4,24.8]
["Vietnam",41,28,86,null,null,8.1999999999999993,16.399999999999999]
["Weißrussland",20,13,98,null,null,4,8]
["Zentralafrikanische Republik",46,31,74,null,null,9.1999999999999993,18.399999999999999]
["Zypern",45,30,116,null,null,9,18]
["Ägypten",40,27,113,null,null,8,16]
["Äquatorialguinea",36,24,166,null,null,7.2,14.4]
["Äthiopien",27,18,86,null,null,5.4,10.8]
["Österreich",40,27,108,null,null,8,16]

{"sheet":"VMA14","index":5,"n_rows":267,"n_cols":5,"rows_kept":267,"cut":false,"hidden":true,"merged":[]}
["Achtung: ab 2014 neues Reisekostenrecht: geänderte vereinfachte Rechtsprechung !"]
[]
["Pauschbeträge für Verpflegungsmehraufwendungen"]
["bei einer Abwesenheitsdauer je Kalendertag im Ausland (Geltungsdauer 2014)"]
["Land         mind. 24 Std.                  mind. 8 Std.       Übernachtung"]
["---------------------------------------------------------------------------------------------------------------------------------"]
[]
["Afghanistan",30,20,null,95]
["Ägypten",40,27,null,113]
["Äthiopien",30,20,null,175]
["Äquatorialguinea",50,33,null,226]
["Albanien",23,16,null,110]
["Algerien",39,26,null,190]
["Andorra",32,21,null,82]
["Angola",77,52,null,265]
["Antigua und Barbuda",53,36,null,117]
["Argentinien",36,24,null,125]
["Armenien",24,16,null,90]
["Aserbaidschan",40,27,null,120]
["Australien",null,null,null,"_"]
["- Canberra",58,39,null,158]
["- Sydney",59,40,null,186]
["- im Übrigen",56,37,null,133]
["Bahrain",36,24,null,70]
["Bangladesch",30,20,null,75]
["Barbados",58,39,null,179]
["Belgien",41,28,null,135]
["Benin",41,28,null,90]
["Bolivien",24,16,null,70]
["Bosnien-Herzegowina",24,16,null,70]
["Botsuana",33,22,null,105]
["Brasilien",null,null,null,"_"]
["- Brasilia",53,36,null,160]
["- Rio de Janeiro",47,32,null,145]
["- Sao Paulo",53,36,null,120]
["- im Übrigen",54,36,null,110]
["Brunei (Darussalam)",36,24,null,85]
["Bulgarien",22,15,null,72]
["Burkina Faso",36,24,null,100]
["Burundi",47,32,null,98]
["Chile",40,27,null,130]
["China",33,22,null,80]
["- Chengdu",32,21,null,85]
["- Hongkong",62,41,null,170]
["- Peking",39,26,null,115]
["- Shanghai",42,28,null,140]
["Costa Rica",36,24,null,69]
["Côte d'Ivoire",54,36,null,145]
["Deutschland",24,12,null,20]
["Dänemark",60,40,null,150]
["Dominica",40,27,null,94]
["Dominikanische Republik",30,20,null,100]
["Dschibuti",48,32,null,160]
["Ecuador",39,26,null,55]
["El Salvador",46,31,null,75]
["Eritrea",30,20,null,58]
["Estland",27,18,null,85]
["Fidschi",32,21,null,57]
["Finnland",39,26,null,136]
["Frankreich",null,null,null,"_"]
["- Lyon",53,36,null,83]
["- Marseille",51,34,null,86]
["- Paris *)",58,39,null,135]
["- Straßburg",48,32,null,89]
["- im Übrigen",44,29,null,81]
["Gabun",60,40,null,135]
["Gambia",18,12,null,70]
["Georgien",30,20,null,80]
["Ghana",46,31,null,174]
["Grenada",51,34,null,121]
["Griechenland",null,null,null,"_"]
["- Athen",57,38,null,125]
["- im Übrigen",42,28,null,132]
["Guatemala",28,19,null,96]
["Guinea",38,25,null,110]
["Guinea-Bissau",30,20,null,60]
["Guyana",41,28,null,81]
["Haiti",50,33,null,111]
["Honduras",35,24,null,115]
["Indien",null,null,null,"_"]
["- Chennai (Madras)",30,20,null,135]
["- Kalkutta (Kolkata)",33,22,null,120]
["- Bombay (Mumbai)",35,24,null,150]
["- Neu Delhi",35,24,null,130]
["- im Übrigen",30,20,null,120]
["Indonesien",39,26,null,110]
["Iran, Islamische Republik",28,19,null,84]
["Irland",42,28,null,90]
["Island",53,36,null,105]
["Israel",59,40,null,175]
["Italien",null,null,null,"_"]
["- Mailand",39,26,null,156]
["- Rom",52,35,null,160]
["- im Übrigen",34,23,null,126]
["Jamaika",54,36,null,135]
["Japan",null,null,null,"_"]
["- Tokio",53,36,null,153]
["- im Übrigen",51,34,null,156]
["Jemen",24,16,null,95]
["Jordanien",36,24,null,85]
["Kambodscha",36,24,null,85]
["Kamerun",40,27,null,130]
["Kanada",null,null,null,"_"]
["- Ottawa",36,24,null,105]
["- Toronto",41,28,null,135]
["- Vancouver",36,24,null,125]
["- im Übrigen",36,24,null,100]
["Kap Verde",30,20,null,55]
["Kasachstan",39,26,null,109]
["Katar",56,37,null,170]
["Kenia",35,24,null,135]
["Kirgisistan",18,12,null,70]
["Kolumbien",41,28,null,126]
["Kongo",57,38,null,113]
["Kongo, Demokratische Republik"]
["(früher: Zaire)",60,40,null,155]
["Korea,\nDemokratische Volksrepublik",30,20,null,186]
["Korea,"]
["Korea Republik",66,44,null,180]
["Kosovo",26,17,null,65]
["Kroatien",29,20,null,57]
["Kuba",50,33,null,85]
["Kuwait",42,28,null,130]
["Laos",33,22,null,67]
["Lesotho",24,16,null,70]
["Lettland",18,12,null,80]
["Libanon",44,29,null,120]
["Libyen",45,30,null,100]
["Liechtenstein",47,32,null,82]
["Litauen",27,18,null,100]
["Luxemburg",47,32,null,102]
["Madagaskar",38,25,null,83]
["Malawi",39,26,null,110]
["Malaysia",36,24,null,100]
["Malediven",38,25,null,93]
["Mali",40,27,null,125]
["Malta",30,20,null,90]
["Marokko",42,28,null,105]
["Marshall Inseln",63,42,null,70]
["Mauretanien",48,32,null,89]
["Mauritius",48,32,null,140]
["Mazedonien",24,16,null,95]
["Mexiko",36,24,null,110]
["Mikronesien",56,37,null,74]
["Moldau, Republik",18,12,null,100]
["Monaco",41,28,null,52]
["Mongolei",29,20,null,84]
["Montenegro",29,20,null,95]
["Mosambik",42,28,null,147]
["Myanmar (früher Burma)",46,31,null,45]
["Namibia",29,20,null,85]
["Nepal",32,21,null,72]
["Neuseeland",47,32,null,98]
["Nicaragua",30,20,null,100]
["Niederlande",60,40,null,115]
["Niger",36,24,null,70]
["Nigeria",60,40,null,220]
["Norwegen",64,43,null,182]
["Österreich",29,20,null,92]
["Oman",48,32,null,120]
["Pakistan",null,null,null,"_"]
["- Islamabad",24,16,null,150]
["- Im Übrigen",24,16,null,70]
["Palau",51,34,null,166]
["Panama",34,23,null,101]
["Papua-Neuguinea",36,24,null,90]
["Paraguay",36,24,null,61]
["Peru",38,25,null,140]
["Philippinen",30,20,null,107]
["Polen",null,null,null,"_"]
["- Breslau",33,22,null,92]
["- Danzig",29,20,null,77]
["- Krakau",28,19,null,88]
["- Warschau, Krakau",30,20,null,105]
["- im Übrigen",27,18,null,50]
["Portugal",null,null,null,"_"]
["- Lissabon",36,24,null,95]
["- im Übrigen",33,22,null,95]
["Ruanda",36,24,null,135]
["Rumänien",null,null,null,"_"]
["- Bukarest",26,17,null,100]
["- im Übrigen",27,18,null,80]
["Russische Föderation",null,null,null,"_"]
["- Moskau ²)",48,32,null,135]
["- Moskau ³)",33,22,null,"0³)"]
["- St. Petersburg",36,24,null,110]
["- im Übrigen",36,24,null,80]
["Sambia",36,24,null,95]
["Samoa",29,20,null,57]
["San Marino",41,28,null,77]
["Sao Tomé und Principe",42,28,null,75]
["Saudi-Arabien",47,32,null,80]
["- Djidda",48,32,null,80]
["- Riad",48,32,null,95]
["Schweden",72,48,null,165]
["Schweiz",null,null,null,"_"]
["- Genf",62,41,null,174]
["- im Übrigen",48,32,null,139]
["Senegal",42,28,null,130]
["Serbien",30,20,null,90]
["Sierra Leone",39,26,null,82]
["Simbabwe",45,30,null,103]
["Singapur",53,36,null,188]
["Slowakische Republik",24,16,null,130]
["Slowenien",30,20,null,95]
["Spanien",null,null,null,"_"]
["- Barcelona",32,21,null,118]
["- Kanarische Inseln",32,21,null,98]
["- Madrid",41,28,null,113]
["- Palma de Mallorca",32,21,null,110]
["- im Übrigen",29,20,null,88]
["Sri Lanka",40,27,null,118]
["St. Kitts und Nevis",45,30,null,99]
["St. Lucia",54,36,null,129]
["St. Vincent und die Grenadinen",52,35,null,121]
["Sudan",32,21,null,120]
["Südafrika",null,null,null,"_"]
["- Kapstadt",38,25,null,94]
["- im Übrigen",36,24,null,72]
["Südsudan",46,31,null,134]
["Suriname",30,20,null,75]
["Syrien, Arabische Republik",38,25,null,140]
["Tadschikistan",26,17,null,67]
["Taiwan",39,26,null,110]
["Tansania",40,27,null,141]
["Thailand",32,21,null,120]
["Togo",33,22,null,80]
["Tonga",32,21,null,36]
["Trinidad und Tobago",54,36,null,164]
["Tschad",47,32,null,151]
["Tschechische Republik",24,16,null,97]
["Türkei","_"]
["- Instanbul",35,24,null,92]
["- Izmir",42,28,null,80]
["- Im Übrigen",40,27,null,78]
["Tunesien",33,22,null,80]
["Turkmenistan",33,22,null,108]
["Uganda",33,22,null,130]
["Ukraine",36,24,null,85]
["Ungarn",30,20,null,75]
["Uruguay",36,24,null,70]
["Usbekistan",30,20,null,60]
["Vatikanstadt",52,35,null,160]
["Venezuela",48,32,null,207]
["Vereinigte Arabische Emirate",42,28,null,145]
["Vereinigte Staaten",null,null,null,"_"]
["- Atlanta",57,38,null,122]
["- Boston",48,32,null,206]
["- Chicago",48,32,null,130]
["- Houston",57,38,null,136]
["- Los Angeles",48,32,null,153]
["- Miami",57,38,null,102]
["- New York",48,32,null,215]
["- San Francisco",48,32,null,110]
["- Washington DC",57,38,null,205]
["- Im Übrigen       Vereinigtes Königreich v. GB",48,32,null,102]
["und Nordirland",null,null,null,"_"]
["- London",57,38,null,160]
["- im Übrigen",42,28,null,119]
["Vietnam",38,25,null,86]
["Weißrussland",27,18,null,109]
["Zentralafrikanische Republik",29,20,null,52]
["Zypern",39,26,null,90]
["*"]
["1) einschl. der Departements Haute-Seine, Seine-Saint Denis und Val-de-Marne"]
["²) Außer Gästewohnungen der Deutschen Botschaft"]
["³) Gästewohnungen der Deutschen Botschaft. Soweit diese Wohnungen gegen Entgelt angemietet werden, können 135 € angesetzt werden."]

{"sheet":"VMA15","index":6,"n_rows":258,"n_cols":5,"rows_kept":258,"cut":false,"hidden":true,"merged":[]}
["Pauschbeträge für Verpflegungsmehraufwendungen"]
["bei einer Abwesenheitsdauer je Kalendertag im Ausland (Geltungsdauer 2015)"]
["Land               mind. 24 Std.            mind. 8 Std.     Übernachtung"]
["---------------------------------------------------------------------------------------------------------------------------------"]
["20% 80% 40%"]
["Afghanistan",30,20,null,95]
["Ägypten",40,27,null,113]
["Äthiopien",27,18,null,86]
["Äquatorialguinea",50,33,null,226]
["Albanien",23,16,null,110]
["Algerien",39,26,null,190]
["Andorra",32,21,null,82]
["Angola",77,52,null,265]
["Antigua und Barbuda",53,36,null,117]
["Argentinien",34,23,null,144]
["Armenien",23,16,null,63]
["Aserbaidschan",40,27,null,120]
["Australien",56,37,null,133]
["- Canberra",58,39,null,158]
["- Sydney",59,40,null,186]
["- im Übrigen",56,37,null,133]
["Bahrain",36,24,null,70]
["Bangladesch",30,20,null,111]
["Barbados",58,39,null,179]
["Belgien",41,28,null,135]
["Benin",40,27,null,101]
["Bolivien",24,16,null,70]
["Bosnien-Herzegowina",18,12,null,73]
["Botsuana",33,22,null,105]
["Brasilien",54,36,null,110]
["- Brasilia",53,36,null,160]
["- Rio de Janeiro",47,32,null,145]
["- Sao Paulo",53,36,null,120]
["- im Übrigen",54,36,null,110]
["Brunei (Darussalam)",48,32,null,106]
["Bulgarien",22,15,null,90]
["Burkina Faso",44,29,null,84]
["Burundi",47,32,null,98]
["Cabo Verde",30,20,null,55]
["Chile",40,27,null,130]
["China",33,22,null,80]
["- Chengdu",32,21,null,85]
["- Hongkong",62,41,null,170]
["- Peking",39,26,null,115]
["- Shanghai",42,28,null,140]
["Costa Rica",36,24,null,69]
["Côte d'Ivoire",51,34,null,146]
["Dänemark",60,40,null,150]
["Deutschland",24,12,null,20]
["Dominica",40,27,null,94]
["Dominikanische Republik",40,27,null,71]
["Dschibuti",48,32,null,160]
["Ecuador",39,26,null,55]
["El Salvador",46,31,null,75]
["Eritrea",30,20,null,58]
["Estland",27,18,null,71]
["Fidschi",32,21,null,57]
["Finnland",39,26,null,136]
["Frankreich                                                                                                                 "]
["- Lyon",53,36,null,83]
["- Marseille",51,34,null,86]
["- Paris *)",58,39,null,135]
["- Straßburg",48,32,null,89]
["- im Übrigen",44,29,null,81]
["Gabun",62,41,null,278]
["Gambia",18,12,null,70]
["Georgien",30,20,null,80]
["Ghana",46,31,null,174]
["Grenada",51,34,null,121]
["Griechenland",null,null,null,"_"]
["- Athen",57,38,null,125]
["- im Übrigen",42,28,null,132]
["Guatemala",28,19,null,96]
["Guinea",38,25,null,110]
["Guinea-Bissau",30,20,null,60]
["Guyana",41,28,null,81]
["Haiti",50,33,null,111]
["Honduras",44,29,null,104]
["Indien",null,null,null,"_"]
["- Chennai (Madras)",30,20,null,135]
["- Kalkutta (Kolkata)",33,22,null,120]
["- Bombay (Mumbai)",35,24,null,150]
["- Neu Delhi",35,24,null,130]
["- im Übrigen",30,20,null,120]
["Indonesien",38,25,null,130]
["Iran, Islamische Republik",28,19,null,84]
["Irland",42,28,null,90]
["Island",47,32,null,108]
["Israel",59,40,null,175]
["Italien",null,null,null,"_"]
["- Mailand",39,26,null,156]
["- Rom",52,35,null,160]
["- im Übrigen",34,23,null,126]
["Jamaika",54,36,null,135]
["Japan",null,null,null,"_"]
["- Tokio",53,36,null,153]
["- im Übrigen",51,34,null,156]
["Jordanien",36,24,null,85]
["Kambodscha",36,24,null,85]
["Kamerun",40,27,null,130]
["Kanada",null,null,null,"_"]
["- Ottawa",36,24,null,105]
["- Toronto",41,28,null,135]
["- Vancouver",36,24,null,125]
["- im Übrigen",36,24,null,100]
["Kasachstan",39,26,null,109]
["Katar",56,37,null,170]
["Kenia",35,24,null,135]
["Kirgisistan",29,20,null,91]
["Kolumbien",41,28,null,126]
["Kongo, Republik",57,38,null,113]
["Kongo, Demokratische Republik (früher: Zaire)",60,40,null,155]
["Korea, Demokr. Volksrepublik",39,26,null,132]
["Korea, Republik",66,44,null,180]
["Kosovo",26,17,null,65]
["Kroatien",28,19,null,75]
["Kuba",50,33,null,85]
["Kuwait",42,28,null,130]
["Laos",33,22,null,67]
["Lesotho",24,16,null,70]
["Lettland",30,20,null,80]
["Libanon",44,29,null,120]
["Libyen",45,30,null,100]
["Liechtenstein",47,32,null,82]
["Litauen",24,16,null,68]
["Luxemburg",47,32,null,102]
["Madagaskar",38,25,null,83]
["Malawi",39,26,null,110]
["Malaysia",36,24,null,100]
["Malediven",38,25,null,93]
["Mali",41,28,null,122]
["Malta",45,30,null,112]
["Marokko",42,28,null,105]
["Marshall Inseln",63,42,null,70]
["Mauretanien",48,32,null,89]
["Mauritius",48,32,null,140]
["Mazedonien",24,16,null,95]
["Mexiko",41,28,null,141]
["Mikronesien",56,37,null,74]
["Moldawien",18,12,null,100]
["Monaco",41,28,null,52]
["Mongolei",29,20,null,84]
["Montenegro",29,20,null,95]
["Mosambik",42,28,null,147]
["Myanmar (früher Burma)",46,31,null,45]
["Namibia",23,16,null,77]
["Nepal",28,19,null,86]
["Nicaragua",30,20,null,100]
["Niederlande",46,31,null,119]
["Niger",36,24,null,70]
["Nigeria",63,42,null,255]
["Norwegen",64,43,null,182]
["Österreich",36,24,null,104]
["Oman",48,32,null,120]
["Pakistan",null,null,null,"_"]
["- Islamabad",30,20,null,165]
["- Im Übrigen",27,18,null,68]
["Palau",51,34,null,166]
["Panama",34,23,null,101]
["Papua-Neuguinea",36,24,null,90]
["Paraguay",36,24,null,61]
["Peru",30,20,null,93]
["Philippinen",30,20,null,107]
["Polen",null,null,null,"_"]
["- Breslau",33,22,null,92]
["- Danzig",29,20,null,77]
["- Krakau",28,19,null,88]
["- Warschau, Krakau",30,20,null,105]
["- im Übrigen",27,18,null,50]
["Portugal",36,24,null,92]
["Ruanda",36,24,null,135]
["Rumänien",null,null,null,"_"]
["- Bukarest",26,17,null,100]
["- im Übrigen",27,18,null,80]
["Russische Föderation",null,null,null,"_"]
["- Moskau ²)",30,20,null,118]
["- St. Petersburg",24,16,null,104]
["- im Übrigen",21,14,null,78]
["Sambia",36,24,null,95]
["Samoa",29,20,null,57]
["San Marino",41,28,null,77]
["Sao Tomé und Principe",42,28,null,75]
["Saudi-Arabien",47,32,null,80]
["- Djidda",48,32,null,80]
["- Riad",48,32,null,95]
["Schweden",72,48,null,165]
["Schweiz",null,null,null,"_"]
["- Genf",62,41,null,174]
["- im Übrigen",48,32,null,139]
["Senegal",47,32,null,125]
["Serbien",30,20,null,90]
["Sierra Leone",39,26,null,82]
["Simbabwe",45,30,null,103]
["Singapur",53,36,null,188]
["Slowakei",24,16,null,130]
["Slowenien",30,20,null,95]
["Spanien",null,null,null,"_"]
["- Barcelona",32,21,null,118]
["- Kanarische Inseln",32,21,null,98]
["- Madrid",41,28,null,113]
["- Palma de Mallorca",32,21,null,110]
["- im Übrigen",29,20,null,88]
["Sri Lanka",40,27,null,118]
["St. Kitts und Nevis",45,30,null,99]
["St. Lucia",54,36,null,129]
["St. Vincent und die Grenadinen",52,35,null,121]
["Sudan",35,24,null,115]
["Südafrika",null,null,null,"_"]
["- Kapstadt",38,25,null,94]
["- im Übrigen",36,24,null,72]
["Südsudan",53,36,null,114]
["Suriname",30,20,null,108]
["Syrien, arabische Republik",38,25,null,140]
["Tadschikistan",26,17,null,67]
["Taiwan",39,26,null,110]
["Tansania",40,27,null,141]
["Thailand",32,21,null,120]
["Togo",35,24,null,108]
["Tonga",32,21,null,36]
["Trinidad und Tobago",54,36,null,164]
["Tschad",47,32,null,151]
["Tschechische Republik",24,16,null,97]
["Türkei","_"]
["- Instanbul",35,24,null,92]
["- Izmir",42,28,null,80]
["- Im Übrigen",40,27,null,78]
["Tunesien",33,22,null,80]
["Turkmenistan",33,22,null,108]
["Uganda",35,24,null,129]
["Ukraine",36,24,null,85]
["Ungarn",30,20,null,75]
["Uruguay",44,29,null,109]
["Usbekistan",34,23,null,123]
["Vatikanstadt",52,35,null,160]
["Venezuela",48,32,null,207]
["Vereinigte Arabische Emirate",45,30,null,155]
["Vereinigte Staaten",null,null,null,"_"]
["- Atlanta",57,38,null,122]
["- Boston",48,32,null,206]
["- Chicago",48,32,null,130]
["- Houston",57,38,null,136]
["- Los Angeles",48,32,null,153]
["- Miami",57,38,null,102]
["- New York",48,32,null,215]
["- San Francisco",48,32,null,110]
["- Washington DC",57,38,null,205]
["- Im Übrigen",48,32,null,102]
["Vereinigtes Königreich",null,null,null,"_"]
["- London",57,38,null,160]
["- im Übrigen",42,28,null,119]
["Vietnam",38,25,null,86]
["Weißrussland",27,18,null,109]
["Zentralafrikanische Republik",29,20,null,52]
["Zypern",39,26,null,90]
["*) einschl. der Departements Haute-Seine, Seine-Saint Denis und Val-de-Marne"]
["1) inkl. An- und Abreisetag"]
["²) Außer Gästewohnungen der Deutschen Botschaft"]
["³) Gästewohnungen der Deutschen Botschaft. Soweit diese Wohnungen gegen Entgelt angemietet werden, können 135 € angesetzt werden."]

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[]
[]
[null,20]

{"sheet":"Kürzung","index":8,"n_rows":48,"n_cols":6,"rows_kept":48,"cut":false,"hidden":true,"merged":[]}
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[null,"ja"]
[null,"nein","Frühstück","Mittag ","Abendessen","SUMME"]
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[]
[]
["Kürzungspauschalen Inland"]
[]
["Frühstück",4.8]
["Mittag",9.6]
["Abend",9.6]
[]
[]
["Kilometerpauschale",0.3]
[]
["Januar"]
["Februar"]
["März"]
["April"]
["Mai"]
["Juni"]
["Juli"]
["August"]
["September"]
["Oktober"]
["November"]
["Dezember"]