Geschenke sind Sach- und Geldzuwendungen ohne rechtliche Verpflichtung und ohne Gegenleistung. Im Geschäftsleben werden sie allerdings gegeben, um die Geschäftsbeziehungen zu fördern. Auch Arbeitnehmer können in bestimmten Fällen Geschenke machen - und dabei das Finanzamt an den Kosten beteiligen.

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1. Geschenke an Geschäftsfreunde

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Geschenke zu persönlichen Anlässen

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2. Geschenke an Mitarbeiter

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3. Geschenke zu besonderen persönlichen Anlässen

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4. Geschenke an Kollegen für die Wahl zum Personal-/ Betriebsrat

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5. Wenn Sie Geschenke vom Arbeitgeber erhalten

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a) Sachzuwendungen

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b) Geschenke im Rahmen einer Betriebsveranstaltung

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