Schmiergelder und Bestechungsgelder

Schmiergelder und Bestechungsgelder sind Zuwendungen mit dem Ziel, den Empfänger zu einem bestimmten Verhalten zu veranlassen oder sich ihm erkenntlich zu zeigen. Sind solche Zuwendungen beim Geber steuerlich absetzbar, und muss der Empfänger sie versteuern?

1. Hingegebene Schmiergelder

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2. Erhaltene Schmiergelder

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