Im Berufsleben spielen Essen und Trinken eine gewichtige Rolle. Spendierfreudigkeit erleichtert den Umgang mit Kunden und die Beziehungen zu Kollegen und Mitarbeitern. Derartige Bewirtungskosten können Sie in bestimmten Fällen "von der Steuer absetzen". Hier erfahren Sie, wann und wie das geht.

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1. Was genau ist eine Bewirtung?

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2. Bewirtung von Geschäftsfreunden des Arbeitgebers

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Bewirtung auf einer Dienstreise

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Bewirtung zu Hause

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Bewirtung mit persönlichem Hintergrund

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3. Bewirtung von Mitarbeitern bei rein beruflichen Veranstaltungen

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Bewirtung von freien Mitarbeitern und Handelsvertretern

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4. Bewirtung von Mitarbeitern bei gesellschaftlichen Veranstaltungen

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a) Sie haben erfolgsabhängige Bezüge

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b) Sie haben feststehende Bezüge

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xXxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Xxxx xxxxx xx Xxxxxxxx, xxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx. Xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx, xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xx xxxxxxx.

Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx: "Xxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx, xxxxx xx xxxx, xxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxxxxx, xx xx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxx xx xx xxxxx xxxxxxx Xxxxxxxxx xxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx xxx xxxxx xxxx xxxxxx xxxxxxx Xxxxxxxxxxxx xx xxxxxxxx" xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx. Xxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx Xxx xxxxxxxx Xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxx. Xxxx xx xxxx x xx xxx Xxxxxxxxxxxxx x xxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxxx, xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

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5. Bewirtung von Fachkollegen

xxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xx, xx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxx xxx Xxxxx xxxxxxxxxxx xxxxx xxxx xx Xxx xxx Xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx.

Xxxx xxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx. xxx Xxx xxx Xxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxx xxxxxxxxxxxxxxxXxxxxx. "Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx" xX x.xx Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

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Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

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  • Xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

6. Bewirtung aus Anlass besonderer persönlicher Ereignisse

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xx xxxxxxx xxxx xx "Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx" xxx xx Xx. x XXxXx.

Xxx xxx xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxxx. Xx xxxxxxxx Xxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxx. Xx xxxxxxx Xxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx.

Xxx xxxx xxx xxxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx:

  • Xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxx, xxx xx xxxxxx Xxxxx xxx xxx Xxxxxx xxx Xxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxx. Xxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxx Xxxxxxx, xxx Xxxxxxxxxxxx xxxx xxxx Xxxxx xxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx.
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Xxxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxx Xxxxxx xxx xxx xxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxx xxxxxxxxxxx. Xxx xxx xxx xxxxxxxxx Xxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx x xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxx xxx xx x xxxxxxxx, xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxxx xx xxxx Xxxxxxxxx xxx "xxxxxxxxxxx" Xxxxxx xX x.xx Xxx. x xxx x XXxXx. Xxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Bestellung zum Steuerberater als persönliches Ereignis?

Xxx XX XxxxxxXxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxx xxx xxx XXX xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx: "Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx xxx xxxxxx Xxx xx Xxxxxx xxxxxx Xxxxxxxxxx xxx. Xxxxxx Xxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxx, xxxx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx Xxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxxxxxxxxxx xxxx xxxx Xxxxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx xxxxxxx xxxx Xxxxx, xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

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Abschiedsfeier als persönliches Ereignis?

Xxxx Xxxxxxxxxx xxx XXX xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx. "Xxxx xxx xxxxxx x xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx x xx xxxxxx Xxxxx xxx xxxxxxx Xxx xx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. "Xxx Xxxxxxxx xx xxx Xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxxx xx xxxxxx Xxxxx xxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Dienstjubiläum als persönliches Ereignis?

Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxxx xxxxxxxx xxxxx xxx XXX xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxx xx. Xxxx xxx Xxxxxxxxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx Xxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxx xxx. Xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx. Xx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Habilitation als persönliches Ereignis?

Xxx Xxxxxxxxxxxxxxx xxx xxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxx. Xx xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxx xx xxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx Xxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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Geburtstagsfeier mit Arbeitskollegen absetzbar

Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxx xxxxxxx: Xxx XXX xxxxxx xxxx, xxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxxx xxxxxx Xxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

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Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

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Wenn trotz des persönliches Ereignisses berufliche Gründe vorrangig sind

Xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xx xxxxxx Xxxxx xxxx xxx xxx Xxxxxx xxx Xxxxx xx, xxxxxx xxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xx xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx

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Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

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Xxxxx Xxx xxx xxxxx Xxxxxxxx xx Xxxxxxx: Xxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxx .

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Xx xxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx

Xxxx xxxxx Xxxxxx xxx XXX xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx x XXxX xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx, xxxx xxxxxxxx Xxxxxxxx:

xxx Xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx x, xxxx xxxx xxxx Xxxxxxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxx xxxxxxxx xxxxxxxx xx x Xxx. x x.X.x. xx x Xxx. x Xx. x XXxXx.

xxx Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx "xxxxxxxxx xxxxxxxxxxxxx xxx. xxxxxxxxxxx" Xxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxx x xxxxxxxxx xX x.xx Xxx. x xxx x XXxXx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xXX Xxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xx x xxxxxxxx, xxxxxxx xx xxxxxx Xxxxx xxxxxxxxx. Xx xxxxxxx xxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxxx xx xxxx Xxxxxxxxx xxx "xxxxxxxxxxx" Xxxxxx xX x.xx Xxx. x xxx x XXxXx. Xxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.

Wenn der Arbeitgeber die Zeche zahlt

Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxx xxxx Xxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxx xx Xxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxx, xxxxxxx xx xxxx xx Xxxxxxxxxxx xx xxx "Xxxx xxx Xxxxxxxxxxxx", xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxx Xxxx xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xX xx.x Xxx. x Xx. x XXxX xxxxx.

Xx xxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx, xxx Xxx xxxxxxxxxx xxxxxxxx. Xxxxxx xxx Xxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx Xx. x XXxX xxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxx xx xx x xxx Xxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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Xxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx XXX, xxx xxx Xxxxxx xxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxxxx xxxxx xxxxxx. Xx xxx xxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxx xxx xx Xxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxx xxx Xxxxxx xx xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxx x.xxx XXX xxxxx xx XXX. Xxxx xxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx!

Xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxx xxx xxx Xxxx, xxxx

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Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx, xxxxxxx xxxxxxxxx xxx "Xxxxxxxxxx" xxxx xxx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xx xxx xxxx xxxxxxxxxxxx, xxxx Xxx xxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx x xxx xxxxxxx Xxxxxx x xxxxxx xxxxxxxx xxxxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx.

7. Wie Bewirtungskosten 'von der Steuer' abgesetzt werden

Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxxxx Xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx. Xx xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx:

a) Eigentliche Bewirtungskosten

Xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxx xxxxxxx Xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx, x. X. Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xX x.xx Xxx. x XXxXx.

Xxxxx Xxxxxxxxxxxx xxxx

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"Xxxxxxxxxxx" xxxxxxxxxx xxx xxxxx xx xxx x xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx xXX XxxxxxxxxxXxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxx x xxxxxxx.

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b) Kosten im Zusammenhang mit der Bewirtung

Xxxxxxxxxxxx, xxx xx xxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx: xxxx Xxxxx, Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxx xxx Xxxxxxx xxx Xxxxxx xX x.xx Xxx. x Xx. x XXxXx. Xxxxx Xxxxxxxxxxxx xxxx x xxxxxx xxx xxxxxxxxxx xxxx x xx xxxxxx Xxxxx xxxxxxxxx.

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8. Wie Bewirtungskosten nachzuweisen sind

Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxx Xxxxx xxx xxx xxxxxxxxxxxxx xxx. xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxx xxx "xxxxxxxxxxxxx xxxx xxxxxxxxxxx" Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx.

a) Bewirtung von betriebsexternen Personen (Geschäftsfreunde, Fachkollegen)

Xxx xxx Xxxxxxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxx xxxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx Xxx, Xxx, Xxxxxxxxxx, Xxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxx x Xxx. x Xx. x XXxXx X x.xx Xxx. x xxx x XXxXx.

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Xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxx xxx xxxxxxx xxxxx Xxxxxxx xxxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxx xxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx xx x xxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x XXxXx.

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b) Bewirtung von betriebsinternen Personen (Mitarbeitern)

Xx Xxxx xxx Xxxxxxxxx xxx "xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx" Xxxxxx xxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxx, xx xxxxx Xxxxxxxx xxxxx xxx xx x Xxx. x Xx. x XXxX xxxxxxx xxxxxx. Xxx Xxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxx xxxxxxx Xxx xxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxx xxx xxxxx xxx Xxxxx xxx Xxxxxx, xxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx Xxx xxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxx Xxx xxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxx xx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx.

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