Prämien für Verbesserungsvorschläge und Erfindervergütungen

Im Rahmen des betrieblichen Vorschlagswesens wurden 1999 über 1,1 Millionen Verbesserungsvorschläge gemacht, wofür die Unternehmen 330 Millionen DM Prämiengelder gezahlt haben. Auch für Erfindungen gibt es ansehnliche Vergütungen. Wie aber werden solche Zahlungen steuerlich behandelt?

1. Prämien für Verbesserungsvorschläge

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2. Erfindervergütungen

a) Arbeitnehmererfindung

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b) Planmäßige Erfindertätigkeit

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c) Zufallserfindung

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