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Title
Erste Tätigkeitsstätte eines Postzustellers nach neuem Reisekostenrecht.
Abstract
The article discusses Germany Bundesfinanzhof court case dealing with the first place of work for a mail deliverer under the new travel expense law. The court held that the delivery point to which a mail deliverer is assigned and at which he carries out preparatory and follow-up activities every working day is the first place of work.