In der Arbeitswelt gibt es oftmals kein kollegiales Miteinander, sondern Mobbing und Diskriminierung machen den Betroffenen das Leben schwer. Um die psychischen Belastungen bewältigen zu lernen, besuchen viele Menschen entsprechende Selbsthilfekurse. Bei einem Verstoß gegen das Benachteiligungsverbot kann der Benachteiligte eine angemessene Entschädigung in Geld verlangen. Wie sind derartige Aufwendungen und Einnahmen steuerlich zu behandeln?

1. Mobbing und Burnout

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a) Aufwendungen für Anti-Mobbing-Kurse als Werbungskosten absetzbar

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b) Krankheitskosten wegen Mobbing oder Burnout als Werbungskosten

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c) Schadensersatzansprüche des Arbeitnehmers

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d) Mobbing kein Fall für die gesetzliche Unfallversicherung

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2. Diskriminierung

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a) Entschädigung wegen Diskriminierung nach dem AGG

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Entschädigung und Schadensersatz

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Wie Entschädigungen nach § 15 Abs. 2 AGG steuerlich behandelt werden

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b) Keine Entschädigung für "AGG-Hopper"

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c) Gesetzliche Grundlage

§ 15 AGG - Entschädigung und Schadensersatz

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