Wenn der Arbeitgeber seinen Mitarbeitern Gegenstände zur privaten Nutzung überlässt, muss dieser private Nutzungsvorteil normalerweise als geldwerter Vorteil versteuert werden. Eine Ausnahme gilt jedoch für die Privatnutzung von betrieblichen Datenverarbeitungs- und Kommunikationsgeräten, wie PC, Laptop, Tablet-PC, Telefon, Handy, Smartphone usw., mitsamt Peripheriegeräten, Zubehör und zugehöriger Software. Alles steuerfrei!

1. Privatnutzung betrieblicher Datenverarbeitungs- und Kommunikationsgeräte

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2. Privatnutzung betrieblicher System- und Anwendungsprogramme

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3. Kostenerstattung des Arbeitgebers für private Telekommunikationsgeräte

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a) Kostenerstattung gegen Einzelnachweis

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b) Kostenerstattung ohne Einzelnachweis

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c) Abzug der Kosten als Werbungskosten

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4. Schenkung von Datenverarbeitungsgeräten

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5. Barzuschüsse für die Internetnutzung

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6. Für Arbeitgeber: Umsatzsteuer bei Überlassung der Leistungen

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Überlassung gegen Entgelt

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Überlassung ohne Entgelt

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7. Für Selbstständige: Keine Steuerfreiheit für Privatnutzung

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Ausnahme: Überlassung von Tablet-PCs an kommunale Mandatsträger steuerfrei

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