Personalrabatte für Waren und Dienstleistungen

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1. Die Personalrabatt-Regelung

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a) Bedingungen für die Personalrabatt-Regelung

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b) Ermittlung des steuerpflichtigen geldwerten Vorteils

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c) Begünstigt sind auch Nutzungsüberlassungen

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d) Alternative zum Rabattfreibetrag: Pauschalversteuerung

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e) Alternative zum Rabattfreibetrag: Kleine Sachbezugsfreigrenze

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2. Wann Sie von der Rabattregelung profitieren

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a) Warengutscheine und Sachgeschenke

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b) Andere Sachbezüge

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c) Sachbezüge von einem Dritten

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d) Waren mit Mängeln oder Schäden

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3. Besonderheit bei Jahreswagen für Werksangehörige

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4. Besonderheit für Mitarbeiter von Verkehrsunternehmen

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Vorteil für Ruhestandsbeamte der ehemaligen Bundesbahn

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Regelung seit 2019 im Bereich des Linienverkehrs

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5. Besonderheit für Mitarbeiter von Reisebüros

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Rabatt des Reiseveranstalters auf Reisepreis kein Arbeitslohn

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6. Besonderheit für Mitarbeiter von Banken

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7. Besonderheit für Mitarbeiter von Versorgungsunternehmen

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8. Rabatte von Fremd- und Konzernunternehmen

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Wie der Preisvorteil berechnet wird

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