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1. Die Personalrabatt-Regelung
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a) Bedingungen für die Personalrabatt-Regelung
Xxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx:
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b) Ermittlung des steuerpflichtigen geldwerten Vorteils
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c) Begünstigt sind auch Nutzungsüberlassungen
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d) Alternative zum Rabattfreibetrag: Pauschalversteuerung
Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx x xxx xxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxx xxx Xxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxx xx xxxxx xxxxxxxxx, xxxxxxxxxx Xxxxx xxxxxxx, xxxxx xxxxxx xxx xxxxxxxxx, xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx.
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e) Alternative zum Rabattfreibetrag: Kleine Sachbezugsfreigrenze
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx xx Xxxx xxxx xx Xxxx xxxxxxxxx
2. Wann Sie von der Rabattregelung profitieren
Xxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxxxx Xxxxxx xxx xxx Xxxxxx, xx xxxxx Xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx:
a) Warengutscheine und Sachgeschenke
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b) Andere Sachbezüge
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c) Sachbezüge von einem Dritten
Xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx xxxx, xxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxx, xxx xxxxx Xxx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxx Xxxxx xx.
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d) Waren mit Mängeln oder Schäden
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3. Besonderheit bei Jahreswagen für Werksangehörige
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4. Besonderheit für Mitarbeiter von Verkehrsunternehmen
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Vorteil für Ruhestandsbeamte der ehemaligen Bundesbahn
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Regelung seit 2019 im Bereich des Linienverkehrs
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5. Besonderheit für Mitarbeiter von Reisebüros
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Rabatt des Reiseveranstalters auf Reisepreis kein Arbeitslohn
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6. Besonderheit für Mitarbeiter von Banken
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7. Besonderheit für Mitarbeiter von Versorgungsunternehmen
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8. Rabatte von Fremd- und Konzernunternehmen
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