Sachbezüge vom Arbeitgeber sind als Arbeitslohn steuerpflichtig. Für Waren und Dienstleistungen, die der Arbeitgeber herstellt oder erbringt, profitieren Sie von dem Personalrabatt-Freibetrag von 1.080 EUR im Jahr. Doch für andere Wohltaten gibt es eine weitere interessante Steuervergünstigung: die kleine Sachbezugsfreigrenze von 44 EUR pro Monat (§ 8 Abs. 2 Satz 11 EStG). Ab 2022 gelten insoweit 50 EUR pro Monat.

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1. Die kleine Sachbezugsfreigrenze

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2. Wesentliche Erleichterungen für Gewährung kleiner Sachgeschenke

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a) Kann Barlohn (Gehalt) in Sachlohn umgewandelt werden?

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b) Kann ein Wahlrecht zwischen Barlohn oder Sachlohn gewährt werden?

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c) Wird der Bewertungsabschlag von 4 % berücksichtigt?

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3. Welche Sachbezüge sind begünstigt?

a) Waren und Warengutscheine

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b) Job-Ticket

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Xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxx Xx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxx, xx xxxxx xx Xxxxxx xxx xx XXX xxxx x.xxx XXX xxxxxxxxxx xxxxxx xxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx. Xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxx XxxxXxxxxx xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxx xxx Xxxxxx xxxxx xxxxxx xxx xxxxxxxxxxx xxx xxx Xxx xxx Xxxxxx xxxxxx.

c) Zinsvorteile

Xx xxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, x.X. xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxx. xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxx.

Xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xxx xxx Xxxx, xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxx xxxxx xXxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx, xxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx xx XXX xxxxxxxxx, xxxxxx xx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx xx XXxXx. Xxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxx xxx x.xxx XXX, xxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xx xxxxxx Xxxx xxxxx Xxxxx. Xxx Xxxxxxxxxxx xxxx Xxxxx xxxxx xxx Xxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxx xxxx Xxx xxxxxx Xxxxxxx xxxxxxxxxx xxxxxxx. Xx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxxx xxxxxxxx. Xxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx.

d) Versicherungsbeiträge

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx x.X. Xxxxxxxxxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxxx xxx x.x.xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

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  • Xx Xxxx XX X xxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xXxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xx. Xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxx xxx xx XXX xxx Xxxxx. Xxx XXX xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
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e) Gewinnlose

Xxxxx xxxxxx xxxxx xx xxx, xxxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxx, x.X. Xxxxxxxxx xxx "Xxxxxx Xxxxxx" xx Xxxx xxx xx XXX. Xxxxx xxxxx xxxxx xxx Xxxxxx xxx xxxxxxx Xxxxxxx xxx. xxx xxx xxxxxxx Xxxxxx. Xxx Xxxxx xxx, xx xxx Xxxx xxx Xxxxx xxxx xxx Xxxxxx xx xxxxxxxxxx xxx.

Xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx, xxxx xx xxx Xxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx xxxx xxxxx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xx xxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxx xxx xx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxx, xx xxxxxx xx xxxxxx Xxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxx, xxx xxx Xxxxxx xxx xx Xxxx xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx xxx Xxx xxx xxxxx Xxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx, xxxxx xxxxxx Xxxxxx xxxxx xx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxx xxxx Xxxxxxx, xxx "xxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxx xx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xXxxXxx. Xxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx.

f) Gutschein für Fitnesstraining

Xx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xx XXX xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxx xx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx.

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g) Mahlzeitengestellung bei Auswärtstätigkeit bis 2013

Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxx, x.X. xxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxx. Xxx xxxx xxxx xxx xxxxxxxxx Xxxxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx

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Xxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx

h) Vermögensbeteiligungen

Xxx Xxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxx xxx, xxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxx xxx xx XXX xx xxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx, XxxxxxxxxxXxxxx x.xx., xx Xxxx xxx xxx xx xx XXX.

Xxx xxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xxx xxxxxx xxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xx x Xx. xx XXxX xxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx.

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4. Sachgeschenke aus persönlichem Anlass

Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, x.X. xxxx Xxxxxxx xxx xx XXX xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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5. Vorsicht bei Versandkosten

Xx xxxxxxxxx Xxxx xxx xxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxx xxxxxxxxx xxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx: Xxx Xxxxxx xxxxx xxx xxx Xxxxxx xxxxxxxxx xxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx xxxxx Xxxxx xxxxxxx, xx xxx Xxxxxx xxx Xxxxx xx xxxxxxxxx xxx xxx xxxxxxxxx xxxx xxxx xxxxxxxx: Xxx xxxx xxxxxxxx xxx "Xxxxxxxxx xxx Xxxxxxxxxxxxx" xx xxx xx XXXxXxxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxx Xxxxx xx Xxxx xxx xxxxx xx,xx XXX xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxx Xxxxxx xxxxxx xxxxxxxxxxxxxx. Xxxxx: Xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx.

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6. AKTUELL: Gutscheine, Geldkarten, Prepaid-Karten

Xx xxx x.x.xxxx xxxx xx Xxxxxx xxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xxxxxx, xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxx xxxx. Xxxxx xxxx xxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.

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7. AKTUELL: Rechtsprechung des Bundessozialgerichts

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