24-Stunden-Regelung: Die 2 Stunden am 2. Tag bedeuten einen Anspruch von EUR 4,40 (bei grundsätzlichem Anspruch von 26,40 pro Tag) und sind in der Lohnsteuer steuerfrei (eigentlich: nicht steuerbar), da ja die DR insgesamt über 3 Stunden dauert.
LG
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