Verbilligte oder unentgeltliche Flüge, die Fluggesellschaften ihren Mitarbeitern gewähren, sind als Sachbezug steuerpflichtig. Bewertet wird der geldwerte Vorteil für sog. "Produktflüge" nach der Rabattregelung und für "Stand-by-Flüge" nach Durchschnittswerten, die von der Finanzverwaltung für diesen Zweck festgesetzt werden.

1. Bewertung nach der Rabattregelung

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2. Bewertung mit dem üblichen Preis

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3. Bewertung mit Durchschnittswerten

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