Wer aus beruflichen Gründen in größerem Umfang Dienstleistungen von Fluggesellschaften, Hotelketten, Mietwagen- und Kreditkartenunternehmen u. a. nutzt, kann dafür häufig Bonusleistungen zum persönlichen Vorteil kostenlos in Anspruch nehmen. Das bekannteste dieser Kundenbindungsprogramme ist das Vielfliegerprogramm "Miles & More" der Lufthansa bzw. des Luftfahrtbündnisses Star Alliance. Die gewährten Sachprämien möchte der Fiskus als geldwerten Vorteil versteuern. Doch es gibt hier eine Steuervergünstigung.

1. Steuerfreibetrag

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2. Wenn das Unternehmen die Pauschalversteuerung durchführt

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3. Wenn das Unternehmen die Pauschalversteuerung nicht durchführt

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4. Prämienprogramm Bahn.bonus der Bahn AG

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5. Payback-Bonussystem

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6. Bonusmeilen in der Einnahmen-Überschussrechnung

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