Die Sorge um den Arbeitsplatz treibt manchmal traurige Blüten: Zur Überbrückung von finanziellen Engpässen und zur Sicherung des Arbeitsplatzes gewähren Arbeitnehmer ihren Arbeitgebern manchmal Darlehen. Geht der Betrieb dann doch pleite, ist nicht nur der Arbeitsplatz weg, sondern auch das Darlehen. Die Frage ist, ob der Verlust des Darlehens als Werbungskosten abgesetzt werden kann.

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1. Verlust eines Arbeitgeber-Darlehens

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Verlust des Arbeitgeber-Darlehens bei Gesellschaftern

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2. Verlust einer Beteiligung am Unternehmen des Arbeitgebers

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Fehlgeschlagene Kapitalbeteiligung nicht als vergebliche Werbungskosten absetzbar

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3. Verlust eines Gehaltsanspruchs

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4. Inanspruchnahme aus Bürgschaft

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