Sachbezüge bis 50 Euro monatlich (früher: 44 Euro)

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 50 EUR pro Monat (§ 8 Abs. 2 Satz 11 EStG). Bis 2021 galten insoweit 44 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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Arbeitgeberzuschüsse zum Deutschlandticket

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c) Zinsvorteile

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d) Versicherungsbeiträge

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e) Gewinnlose

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f) Gutschein für Fitnesstraining

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g) Mahlzeitengestellung bei Auswärtstätigkeit bis 2013

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h) Vermögensbeteiligungen

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4. Sachgeschenke aus persönlichem Anlass

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5. Vorsicht bei Versandkosten

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6. Gutscheine, Gutscheinkarten, Geldkarten, Prepaid-Karten

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx

7. AKTUELL: Rechtsprechung des Bundessozialgerichts

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8. AKTUELL: Unschädliche Vorauszahlung von Beiträgen

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