Unter Sponsoring wird üblicherweise die Gewährung von Geld oder geldwerten Vorteilen durch Unternehmen zur Förderung von Personen, Gruppen und Organisationen in sportlichen, kulturellen, kirchlichen, wissenschaftlichen, sozialen, ökologischen oder ähnlich bedeutsamen gesellschaftspolitischen Bereichen verstanden, mit der regelmäßig auch eigene unternehmensbezogene Ziele der Werbung oder Öffentlichkeitsarbeit verfolgt werden. Leistungen eines Sponsors beruhen häufig auf einer vertraglichen Vereinbarung zwischen dem Sponsor und dem Empfänger der Leistungen (Sponsoring-Vertrag), in dem Art und Umfang der Leistungen des Sponsors und des Empfängers geregelt sind. Zwei Erlasse erläutern hier die ertragsteuerliche und umsatzsteuerliche Behandlung des Sponsoring.Dieser Inhalt ist exklusiv für Abokunden zugänglich.
Jetzt Mitglied werden und Steuern sparen!
1. Sponsoring bei der Einkommensteuer
Xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx x xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xx. X. Xxxxxx, Xxxxxxx, Xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx:
| xxxxxx |
a) Steuerliche Behandlung beim Sponsor |
|
x |
Xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx: x Xxxxxxxxxxxxxxxx x.X. xxx xx x Xxx. x XXxX, x Xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx XXxX, x Xxx. x Xx. x XXxX, x Xx. x XxxXxX xxxxxxxxx xxxxxx xxxxxxx, xxxx x xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xx Xx. x XXxXx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx. |
| xxxxxx |
(1) Berücksichtigung als Betriebsausgaben |
|
x |
Xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxx xXXX xxx x.x.xxxx, XXxXx xxxx XX X. xxx, xxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxx. Xxx xxx xxxxxxxxxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxx xxxx xxxx xxxxxxxx, xxxxxxxxxx, xxxxxxxxxxxx xxxx xxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxx xxxx. |
|
x |
Xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxx, xxx Xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx xxxx xx xxxxxxx Xxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx. |
|
x |
Xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx. Xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxx xxx x Xxx. x Xxxx x Xx. x XXxXx. |
|
x |
Xxxxxxxxxx xxx Xxxxxxxx xx Xxxxxx xxx XxxxxxxxxxxXxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx XxXxx. x, x xxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxx x.X. xxx xx x Xxx. x Xxxx x Xx. x XXxX. |
| xxxxxx |
(2) Berücksichtigung als Spende |
|
x |
Xxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxx xxx xx x XXxXx xx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx Xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxx xXXX xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx. |
| xxxxxx |
(3) Nichtabziehbare Kosten der privaten Lebensführung oder verdeckte Gewinnausschüttungen |
|
x |
Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx, xxxx xxxxx xxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xx Xx. x Xxxx x XXxXx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx, x.X. xxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxx. Xxxxxxxxx xx Xxx. x Xxxx x XXxX xxxxx. |
| xxxxxx |
b) Steuerliche Behandlung bei steuerbegünstigten Empfängern |
|
x |
Xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx, xxxxxxxxxxx Xxxxxxxxx xx xxxxxxxx Xxxxxxx, xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx xxxxx xx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx. xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xx xx xx x, Xx. Xxxx. Xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx x.X. xxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxxx, Xxxxxxx xxxx Xxxxx xxx Xxxxxxxx, xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx, xxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxx xx xxx xx XXx xxxx. |
2. Sponsoring bei der Umsatzsteuer
Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxx, xx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxx xx Xxxx xxxx xx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xxx x.x.xxxx xxxx xxxxxxxx Xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx XXXxXxxxxxxxx xxx xx.x.xxxxx:
- Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxx xxxx xx x Xxx. x Xx. x Xxxx x XXxX xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx. Xx xxxx xxxxx Xxxxxxx xxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxx xxxxxx xxxxxxx xxx xxxxx xx xxxxx Xxxxxxxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx.
- Xxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxx x xxxx xxxxxxxxx Xxxxxxxxxxxx x xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxx xxxxxx xxx Xxxxxx xxxxxxx, xxx xx xxxxx xxxxxx xxxxxxxxx xxxxxxx.
- Xx xxx xxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxx xxxx xx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxxx, Xxxxxxx xxxx Xxxxx xxx Xxxxxxxx, xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx, xxxxxxxx xXxxxxx. x.x Xxx. xx XXxXXx.
- Xxxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx, xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxx x. x. X. xxxx xxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxx Xxxxxxx xx xxxxxxxxxx.
XXXXXXXXX: Xxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxxx, x. X. xxxxxxx, xxxx xxxxx xxx xxxxxx Xxxxxxx xxxxxxxx xxxx, xxxxx xxx xxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxx xxx.
Xxx xx.xx.xxxx: Xxx XXX Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxx:
a) Geldleistungen des Sponsors an steuerbegünstigte Einrichtungen
Xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxx xx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxx xxx Xxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxx XxxxxxxxxxxXxxxxxxxx xxx xx xxxxxxxxxxxxx xxxxxxxx
- xxxxxxxxx Xxxxxxxxxxxxxxx, x. X. Xxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. xxxx
- xxxxxxx Xxxxxxxxxxxxxxxxxx, x. X. xxxxx Xxxxxxxx xxx Xxxxxxx xxxx Xxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.
Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx, xx xx xxxx xx Xxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x xxx Xxx. x Xxxxxx. x Xxxx x XXxXx. Xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx.
Xxxxxxxx:
Xxx Xxxxxxxxxxxx X xxxxx xxx Xxxxxxxxxxx X xxxx xxx Xxxxxxxx xxxxx Xxxxxxxx xxx xx.xxx XXX. Xx xxxx xxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxx X xxxxxxxxxxx xxxx xXxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxx xxx Xxxx X, xxx xxxxxxxxx xx.xxx XXX xxxxx, xxxxxxxxxxxx xxxx X, xxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx.
X xxxxxxxx xx X xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xx xxx Xxxx X xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx.
Xxxxxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxx
- xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx xx. X. Xxxxxxxxxxxx xxxx xx x Xx. xx Xxxxxx. x XXxX xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxx. x.xx.x Xxx. x XXxXXx xxxx
- xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxx xx. X. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx, xxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx.xxx XXX xxxxx xxxxxxxxxxxxx xxx. Xxxxxx. xx.x Xxx. x XXxXXx.
Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xx xxx xxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxx xx xxx XXxX.
b) Sachleistungen des Sponsors an steuerbegünstigte Einrichtungen
Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xx.X. xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxx x xxxxxxxxxxxx xxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxx Xxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx x Xxx. xx, xx Xxx. x XXxXx. Xxx xxxxxxx Xxxx xxx xxxx xxxx xxxxxxxxxx, xxxx xx xxx Xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx.
Xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx.
Xxx Xxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxx. Xx xxx xxx. xx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx, xxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx.
Xxxxxxxxx xxx Xxxxxxxxxxxxx
- Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xx.x.xxxx
Xxxx xxx Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xx x xxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx x Xxx. x x Xx. x XXxXx. - Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx x.x.xxxx
Xx xxx x.x.xxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xx Xxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx x Xxxxxxxxxx xXxxxxx. xx.xx. Xxx. x XXxXXx. Xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx.
Xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx x Xxxxxx, xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx. X. xx xxxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xx. X. xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxx xx Xxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx x xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx.
Xxx Xxxxxxxxxxxxxx xxx xxxx xx xx Xxx. x XXxX xxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx. Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xx xx Xxx. xx xxx xx XXxX.