Preise und Preisgelder sind ähnlich wie Lotteriegewinne. Daher liegt die Annahme nahe, solche unentgeltlichen Zuwendungen seien steuerfrei. Dies aber ist ein Irrtum. Für die steuerliche Beurteilung kommt es darauf an, ob das Preisgeld die berufliche Leistung des Preisträgers honoriert oder vornehmlich dessen Persönlichkeit ehren soll. Für die Abgrenzung ist von den Ausschreibungsbedingungen und den der Preisverleihung zugrundeliegenden Zielen auszugehen.

1. Preisgelder in wirtschaftlichem Zusammenhang mit einer Einkunftsart

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2. Preisgelder als Ehrung der Persönlichkeit oder Würdigung des Gesamtwerks

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3. Preisgelder für die Teilnahme an Fernsehshows

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a) Preisgelder für eine vertragliche Gegenleistung

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b) Rate-, Spiel-, Wett- und Quizsendungen

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Teilnahme von Prominenten

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c) "Zuhause im Glück" - Renovierungsleistungen steuerpflichtig?

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4. Spiel- und Wettgewinne

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5. Gewinne aus Pokerspiel

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Umsatzsteuer

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Geschicklichkeitsspiele

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6. Sachpreise aus betrieblichen Losveranstaltungen

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