Betriebsveranstaltungen: Wann die Arbeitgeber-Wohltaten steuerfrei bleiben

"Ja, ist denn heut' scho' Weihnachten?" Zur Förderung des Betriebsklimas und als Dank für gute Arbeit laden Arbeitgeber ihre Mitarbeiter zu Weihnachtsfeiern, Sommerfesten und Betriebsausflügen ein. Ist der Arbeitgeber großzügig, zeigt sich auch der Fiskus nicht kleinlich. Denn die Zuwendungen des Arbeitgebers bleiben für die Mitarbeiter steuer- und sozialversicherungsfrei, sofern bestimmte Bedingungen beachtet werden. Sonst sitzt das Finanzamt mit am Gabentisch.

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1. Die aktuelle Rechtslage seit 2015

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2. Wann die Betriebsveranstaltung steuerbegünstigt ist

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3. Was alles Zuwendungen sind

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Freibetrag

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Reisekosten

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Bewirtungskosten

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Überholte Rechtsprechung

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Aktuelle Entscheidung zur neuen Rechtslage:

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Streitig: Shuttle-Transfer

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4. Wie die Besteuerung erfolgt

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5. Besonderheiten bei Betriebsveranstaltungen

a) Wenn Angehörige am Betriebsfest teilnehmen

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Xxx XXX xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxx xx Xxxxxxxxxxxx xxxxx, xxxxxxx xx Xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxxxxx xxxxx Xxxxxxxxxx xxx. Xx xxxxx xxxx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxx xx xxx Xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.
Xxxxxx xxxxxxxxxxxx XXXxXxxxxx xxxx xxxx xxx Xxxx xxxx xxxxxxxxxx xxxxxx.
Xxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxx xx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxx xxx xxxx Xxxxxxxxxx xxxx, x.x. xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxx xxxxx xxx XXXxXxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxxxxxxx xxx xxxx:
Xxx Xxxxxxxxxxx Xxxx xxxxx xxxx xx Xxxxxxxxxxx xxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx x.xxx XXX.

xxxxxx	Xx xxxxxxx xxx Xxxxxxxxx	Xx xxx xx. XXXxXxxxxx xx xxxxxxx
Xxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx	x.xxx XXX x.xxx XXX : xx x xx XXX xx XXX x x x xxx XXX	x.xxx XXX x.xxx XXX : xx x xx XXX x.xxx XXX : xx x xx XXX
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Xx xxxx xxxxxxxxxx xxxx Xxxxxx xxxxx, xx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

b) Wenn weniger Mitarbeiter als geplant teilnehmen

Xx xxxx xxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxxxxx xxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx x xxxxxx xxx xxxxxx xxxxxxx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx XXX xxx xx xxxx xxx xxx XXXxXxxxxxxxxxx xxxxxxxxxxxx.

Xxx xxxxx Xxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxx xxxxx xxxxxxxxxx. Xx xxxxx xxxxxxx Xxxx xxxx xxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxxxxx, "xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

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Xxxxxxxx:

Xx xxxx xxxx Xxxxx xxx xx Xxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxxxx xxx xx Xxxxxxxxxxxx xxxx, xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxxxxx xxxxx xx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxx xxxxxxxxx xxx Xxxxxxxxxxx Xxxxxx xx xx Xxxxx xxx x.xxx XXX xxxxxx.

Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx xxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx xxxx xxx xxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xx xxxx xxxx xxx XxxxXxxxxXxxxxx xxx xxx,xx XXX xxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx xx xxx,xx XXXx xxxxxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx x.xxx XXX xxx xx xxx XXXx xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxx xxx xxx XXX.

Xxxx Xxxxxxxxxxxxxxxx xxx XXX xxxxxxx xxxxxx: Xxx Xxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx, xx xxxx xxxx xxx XxxxXxxxxXxxxxx xxx xxx XXX xxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx xx xxx XXXx xxxxxxxx xx xxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx x.xxx XXX xxx xx xxx XXXx xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxx xxx xxx XXX.xxxxxx

c) Wenn Geschenke bei der Betriebsveranstaltung überreicht werden

Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxx.

Xxx xxxx xxxxxxxxx xxxxxx Xxxxxxxxx xxx xx xxxxx Xxxx xxx xx XXX xxxxxxx. XXx. xx xxx "xxxxxxxxx" Xxxxxxxxxxx xxx xxxxxx xxx xxx Xxxxxxxxxx xxx xxx XXXxXxxxxxxxxx xxx xxxxxxxxxxxx. Xxxx xxxx xxx xxxx Xxxxxxxxxxxxx, xxxxx xxxx Xxxxxxx. Xxx xxx Xxxx xxx Xxxxxxxxx xxxxxx xxx xx XXX xxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx XXX xxx Xxxxxxxxxxxx, xxxxx xxx Xxxx xxx Xxxxxxxxx xxxxx xx xxx xxx XxxxxXxxxxx xxxxxxxxxx, xxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x xxxxx xxx Xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxx xxxx xxxxx xx xxxxx xxxx xxxxxx xx, xx xxx Xxxxxxxxxxx "xxxxxxx" xxxx. Xxx xxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxx, x.X. Xxxxxxxxx, xxxxxxxxxxx xxx Xxxx xx xxx xxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx Xxxxxxxxx, xxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx "xxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, Xx. xx.

Xxxxxxxx:
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Xx xxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxx xxx xxx xxx Xxxxxxxxxx xx xxxxxxxxx, xxxxxx xxxx xxx XxxxXxxxxXxxxxx xxx xxx XXX xxxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxx xxx xxx XXX xxxx xx XXX xxx Xxxxxxxxxxxx xx x.xxx XXX xxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx x.xxx XXX.

Xxx Xxxxxxxxxx xxx xx xxxxxxxxxxxxx, xx xxx "xxxxxxxxxxx" xxxx xxx "xxx Xxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx:

Xx xxx xxx XXXxXxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxx xxx "xxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx. Xxxx xxx xxx Xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx, x. X. xxxx Xxxxxxx xxxx Xxxxxxxxx. Xxxx xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx XX Xxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx. Xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx. Xxxxxxxx xXxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx.xx.xxxxx.
Xxxxx xx xxx xxx XXXxXxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxx, xxx "xxx Xxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxx Xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, x. X. xxxxx Xxxxxxxxxxxxxxx, xxxxx, xx xxx Xxxxxxxxx xx xxxxxxxxxxxx. Xxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, x. X. xxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxxx xxx xxxxxxxxx xxx xxxx Xxxxxxxxxxx xx Xxxx xxx xx. xxx XXX xxx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx XX Xxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

Xxx Xxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxx xx Xxxx xxx x.xxx XXX xx Xxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xxx xx xxxx Xxxxxxxxxxxxx xx xxxxxx. Xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xx xxx xxxx xxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxx xxxx. Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xXXXxXxxxxx XxxxxxxxxxxxxxXxxxxx xxx xx.x.xxxx, X x XX xxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxx "xx xxx Xxxx xxxxxxxx" xxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxx xxxxxxxx xxx xx x xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xx.

XXXXXXX: Xxxxxxxxx, xxxxx Xxxx xx Xxxxxxxxxxxx xxxxx xxxx xxx xx XXX xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx "xxxxxxxxxxx" xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx, xxxxx Xxxx xx Xxxxxxxxxxxx xx XXX xxxxxxxxxxx, xxx xx Xxxxxxxxxx xx xxxxxxx, xx xxx "xxxxxxxxxxx" xxxx xxx "xxx Xxxxxxxxxxx" xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxxx.

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Xxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xx xxxxx Xxxxxx xxx xx XXX xxxx xxxx: xx XXXx xxx Xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx xx XXxXx.

Xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxx, Xxxxxxxxxx xxx.x xxxxxxxxxxx, xxxx xxx xxxxx xxx xx xxxxx Xxxxxx xxx xx XXX xxxxxxxxxx Xxxxxxxxxxxx!x xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx!x. Xxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx.

XXXXXXX: Xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxx: Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx "Xxxxxxxxxxxx" xxxxxxxxxxx xxxxxx: Xxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xX xx.x Xxx. x XXxX xxxxx. Xxxx Xxxx xxxx Xxxxxxx xxxx xxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxx xxxx xxxxxxxx xxxxxx, xx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxxxx" xxx xx XXX xxxx xxxx XxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxx xxxxxx xxxxxxx.

d) Wenn Verlosungen bei der Betriebsveranstaltung stattfinden

Xxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxxx, xx xxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxx xxxxxxxx. Xx xxxx xxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxx Xxxx xx xxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx" xx xxxxxxx xxx xxxxx xx xxx Xxxxxxxxxx xxx xxx XXXxXxxxxxxxxxxx xxxxxxxxxxxxx.

Xxx xxxx xxxx: Xxxxx xxx Xxxx xxx Xxxxxx xxxxx xxxxxx xxx xxx xxxxxxx xx XXX, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx xxx xx xxx Xxxxxxxx xxx xxx XXXxXxxxxx xxxxxxxxxxxxx.

Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxx xxx Xxxx xxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx. xxx xxxxxxxx Xxxxxxx. Xxxxxx Xxxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxx, xxx xxxxxx xxxx xxxxx xx xxx xxx XXXxXxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxx, x. X. Xxxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxx, xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxx xxx xxx xxxxx xxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxx Xxxx xxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx, xxxx xxx xxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx, xx xx xxx xxx Xxxxxxxxx Xxxxxx xxxx xxxx xxxxx.

Xxx xxxx xx Xxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxx xxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxxxx xxxx Xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx.
Xxxxx xxxxxx xxx xxx Xxxxxxx xxxxx Xxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx xx. X. Xxxxxxxxxxxxxxx xx Xxxx xxx xx.xxx XXX xxx xx.xxx XXXx, xxxxxxx xx xxxx xxxxx xxxx xx xxxx xxxxx Xxxxxxxxx. Xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx. Xx xxxxxx Xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx "xxxxxxx". Xxx xxxxxx xxxx xxxxx "xxx Xxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx "xxx Xxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

6. Verbindung eines Betriebsausflugs mit einer Betriebsbesichtigung

Xx xxx Xxxxxx xxxxx xx xxxxxxxx xxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, x. X. xxx xxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxx xxxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx, xxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx.

Xxxx xxxxxxx XXXxXxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx:

Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxx, xxxx xxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx.
Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx xxx XXX xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xx xxxx xxx xxx xxx xxx XXX xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxxx xxxxx.
Xxx xxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx.

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Xxxxxxxx:
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Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.

7. Betriebsveranstaltung mit betrieblichen Elementen

Xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxx Xxxxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xxx XXX xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxx.

Xxx Xxxx: Xxx Xxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxx. Xxxx xxxx xx xxxxxxxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxx. Xx Xxxxx xxxxxxx xxx Xxxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx.

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8. Betriebsveranstaltung mit incentivem Charakter

Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxXxxxxx: Xxxxxxx xxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxxx.

9. Umsatzsteuer und Vorsteuerabzug

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10. Wenn Vorteile zu spät pauschalversteuert werden, wird´s teuer

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11. Pauschalversteuerung, auch wenn Veranstaltung nicht allen Mitarbeitern offensteht?

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12. AKTUELL: Verabschiedung eines verdienten Arbeitnehmers

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