Sachzuwendungen: Die Möglichkeit der Pauschalversteuerung

Gar manche Firmen gewähren ihren Geschäftspartnern und Mitarbeitern Sachzuwendungen, z.B. Eintrittskarten zum Besuch sportlicher, kultureller oder musikalischer Veranstaltungen, Sachgeschenke, Incentive-Reisen oder Incentive-Events. Die Freude über solche Geschenke wird bei den Begünstigten aber dadurch getrübt, dass es sich hierbei grundsätzlich um steuerpflichtige Einnahmen handelt. Eigentlich müsste der gut meinende Arbeitgeber bzw. Unternehmer dem Beschenkten gleich eine Rechnung über den Wert des Geschenks mit überreichen, damit dieser die Gabe korrekt versteuern kann. Oh, wie peinlich! Doch seit 2007 gibt es hier eine passable Lösung: Die Pauschalversteuerung nach § 37b EStG.

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

"Xxx xxxx, xxxx xxx xxxxxx, xxxx Xxxxxxxx xxxx xxxxxxx Xxxxx xxx."
xXxxxxx, xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx

1. Die Möglichkeit der Pauschalversteuerung für den Gastgeber

Xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxx xx xxxx xxxx xxxxxxxxxXxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX:

Xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxx, xxxxx xxx xxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx XXxXx.xxxxxxXxx Xxxxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxxxxx,
x xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxx xxxxx xxxxxx xxxx xxx xx.xxx XXX xxxx
x xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxx xxxxx xxxxxx xxxx xxx xx.xxx XXX.

Xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxx

xx xxxxxx Xxxx x xxxx xxx Xxxxxx xxx Xxxxxxxxxx x xxx Xxxxxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xx xxxxxxxxxx xxx.
xx xxxxxxx Xxxx x xxx Xxxxxx xxx Xxxxxxxxxxxxxxx x xxxx Xxxxxxxxxx, xxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxxxx xx xxxxxxxxxx xxx.

Xxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx.

Xxxxxxxxx:
x Xxx xxxx Xxxxxxxxxxx xx Xxxx xxx xxxxxxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxx xxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx.
x Xxx xxxxx xxxxxxxxx Xxxxxxxxx xx Xxxx xxx xx.xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxxxxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx xxx.
x Xxx xxxx Xxxxxxxxxxx xx Xxxx xxx x.xxx XXX, x.xxx XXX xxx xx.xxx XXX xxxx xxx Xxxxxxxxx xxx xx.xxx XXX xxxxx xxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx x.xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxx xxxxxxxx Xxxxxxxxxxx:

Xxxxxxx xxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxx xxxxxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx, x.X. xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, x.X. xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
Xxxxxxx xxxxxx xxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxx Xxxxxxxxx xx Xxxxxxxxxx, xxx xx Xxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
Xxxxxxx xxxxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xx xxxxxxxx, xxxxxx xxxx xxxx xxxxx xxxx xxxxxxxxxx Xxxxxxx. Xxx xxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
Xxxxxxx xxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx, xxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxxx.

XXXXXXXXX: Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx xx XXX xxxxxxxx. XXxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, Xx. xxx.

Begünstigt sind Sachzuwendungen

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx

xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xx x Xxx. x Xx. x XXxX xx xxxxxxxxxx xxxx, xxxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, x.X. xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.
xxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx, x.X. XxxxxxxxxxXxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx.
xxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx, x.X. Xxxxxxxxxxx, xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx xx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxx, xxxxxxxxxxxxx, xx xx xxxx xx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, Xx. xxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxx xxxxxx Xxxxxxxxxxx:

Xxxxxxxxxxxxxxxx xxx "xxxxxxxxxxxxxxx Xxxxxx" xxxx xx xx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xxx xxx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx xxxxx xxx xxxxxxxxx xxxxxx xxxxxx xX x.xx Xxx. x XXxXx.
Xxxxxxxxxxxxxxxx xxx "xxxxxxxxx xxxxxxxxxxxxx Xxxxxx" xxxx xx xxx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xX x.xx Xxx. x XXxXx.

Bemessungsgrundlage für die Pauschalversteuerung

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx x xxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx x xxxxx xxx xxxxxxxxx Xxxxxxxxx xx Xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx Xxxx xxxx xxxxx xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxx: Xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxxx xx x xx xxxxxxx xx x Xxx. x XXxX xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx".

Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xx.X. xxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxx, x.x. xxx Xxxxxxxxxxxx, xxxxxxxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxx XXxX xxxxxxxx,xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xx x XXxX, xxxx xxx Xxxxxxxxxxxx, xxxxxxxx xXXXxXxxxxx xxxxxxxxxxx.x.xxxx,xxxxxxXX X xxxxx,xxxxxxXXxXx xxxx XX X. xxxx:

Xx xx x XXxX xxxx: Xxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx x xxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx x xx Xxxx xxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxxxxxx xxxx, xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xx xxxxxxxxxxxxxxxx.
xx xxx XXxX xxxx: Xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXxXxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxxx, xx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx.

Übernahme der Pauschalsteuer

Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xx x xxxxxxxxxxxxxxx Xxxx xxx xxx. Xxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxx, xxxxx x xxxxxxxxxxx x xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxx xx xxxxxxxxxxx, xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxxx xxxxxxxxx Xxxx xxx xxxxx xxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xx "Xxxxxxxxx Xxxxx" xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xXxxxxx xxxxxxxxxxxx xxxx.

xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx

Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xx XXX xxxx xxxxx xxx. xx XXX xxx xxxxx xxxxxxxxxxx xxxx xxxx xx xxx xxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx.

Xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxx xx XXXxXxxxxx xxx xxxxxxxxxxxxx. "Xxx Xxxxxxxx xxx xx XXXxXxxxxx xxx xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
XXXX xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxx xxx xxx xxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xx XXX xxxxxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxx: Xx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxx xxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxx xxx xx XXX xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xx xxxx xxx xxx x.x. XXXxXxxxxxxxx xxx xx.x.xxxx xxxxxxxxx. Xxx xxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxx xx XXXxXxxxxx x xxx xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xXxXxxxXX xxx xx.x.xxxxx.

Xxx Xxxxxx xxx xx XXX xxxx xx xxxxx xxxxx xxx xxx Xxxxxx xxx xx XXX.

Wahlrecht zur Pauschalversteuerung

Xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxx xxxxx xx.xxx XXX xxxxxx xxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxx Xxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxx. Xx xxx xxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxx xxx xxxxxxxxxxx xxx xxx xx. Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, Xx. xx.

Betriebsausgabenabzug beim Unternehmer

Xxx Xxxxx xxx, xx xxx xx xxxxxxx Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx:

Xxxxxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxx xx XXX xxxxxxxx. XXx.x xxx Xxxxxxxxxx xxx Xxxx xxxx xxx x Xxx. x Xx. x XXxXx. Xxx Xxxxxx xxx xx XXX xxxx xx xxxxx xxxxx xxx xxx Xxxxxx xxx xx XXX.
Xxxxxxxxxxxx xxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xx XxxxxXxxxxx xxxxx xxxx.

Xxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxx xx XXX xxx xxxxx xxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxx.

Xxxxxx xxx xxx XX Xxxxxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxx x xxxxxx xxx xxx Xxxxxxxx x xxxxx xxx Xxxxxx xxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxx, Xxxxxxxx XX X xxxxxx.

XXXXXXXXX: Xxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xx xxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxxxxx xx xxxx xx xxxxxx Xxxxxx xx xxxxx xxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xx Xx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxx x. x. xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx, xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx, x. X. xxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx XX X. xxxx.

2. Sachzuwendungen an Geschäftspartner

Xxxxxxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xx XXXxxxxxxxxx xxxxxx xxxxx xx XXXx xxx xxxxxxx, Xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxx xxxxx xxxx xxx Xxxxxx xxxx xxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxxxxxxxxx:

Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx XXxX xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx. Xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxxx xxxx xxxx Xxxxxxxxx, xxx xxx Xxxxxx xxx xx XXX xxxx xxxx: xx XXXxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxx xxxxxx Xxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxx, xxx x.X. Xxxxxxxxxxxxxx.

Xxx xxx Xxxxx xxxxxxxx Xxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xx XXX xxxx xxxx: xx XXXx xxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxx xxx xxxxx Xxxx xxx xx XXX xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx x xxx xxx Xxxxxxxxxxxx xxxxxx x xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx, xxxxxxx xxxxxxxx xxxx xxxxxx Xxxxxxxxx xxx xx XXX xxxxxxxxxx xxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx. Xx xxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxx xx, xxxx xxx Xxxxxx xxx xx XXX xxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxx, xxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx xxx xxxxxxxxxx xxx Xxxxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxx xxx xx xxxxx xxxxxxxxxxxxxx xxx xx XXXxXxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx xx XXX xxxxxxxxxxxx Xxxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxx xxxxxx x xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXX: Xxx Xxxxxx xxx xx XXX xxxx xx xxxxx xxxxx xxx xxx Xxxxxx xxx xx XXX.

XXXXXXXXX: Xxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xx XXX xxxxxxxx. XXx.x xxxxxxxx, xxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, Xx. xxx.
Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxx xxx xx XXX xxxx xxxx: xx XXXx xxxxxxx. XXx. xxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxxx Xxx Xx xxxx.

3. Sachzuwendungen an Arbeitnehmer

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx.

Xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx x XXxX. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx, xx xxxx

xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxXxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxXx.
Xxxxxxxxxx xxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx x XXxXx.
Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xx x Xxx. x XXxXx.
xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xXxxxxxxxxx xxx xxx XXX xxxxxxx xx x Xx. xx XXxXx.
Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxx x,xx x xxxxxxx xx xxx XXxXx.
xxxxxxxxx Xxxxxxxxxx, xxx xxx xx x xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xx xx Xxx. x XXxXx.

Xxxxxxxx:
Xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx XxxxxxxxXxxX xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx x.xxx XXX.
Xxx xxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxx xXxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxxxx xxxxx xxxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxxxxxxx xx XXX xx.xxx XXX .x. x x Xxxxxxxxxxxxxxxxxx x x.xxx XXX .x. x.xxx XXX Xxxxxxxxxxxxxxxxx.

Xxxx xxxxxxxx Xxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx.

Xxxxxxxxx Xxxxxxxxxx:

Xxxx xxx Xxxxxxxxxx xxx xx XXX xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx x XXxXx xxxxx xxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxx, xxx xxxx xx xxx XXxX xxx xx xx XXxX xxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx Xxxxxx.
Xxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxx xxx xx XXX xxxx xxxx: xx XXXx xxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx xx xxx XXxX xxxxxxxx.
Xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx XXX xxxx xxxx: xx XXXx xxxxx xxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xx xxx XXxX xxxxxx xxxxxxxx. Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxx, xxx Xxxx xxxx Xxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxx.
Xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxx.

XXXXXXXXX: Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxx xxxxx xxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx, x.X. xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

4. Kirchensteuer

Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxxx xxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx Xxxx xXxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxx XxxXxx XxxxxxxxxxXxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx:

Xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxx Xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx.
Xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxx xxx xxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxxx Xxxxxxxx x x.x. Xxxxxxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx x xx xx xxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx XxxxxxXxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx. Xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxx. Xxxxxx xx xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx, xxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxxxx xXxxXxx. XxxxxxxxxxXxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxxxxxxx xxxxxxxxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx
xxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xx xxx Xxx. x XXxX

Xxxxxxxxx: ..................................................

Xxxxxxxxxxxxxxxxx xXxxxxxxxx:

Xxxx xxx Xxxxx: ..................................................

Xxxxxxxxx: ..................................................

Xxxxxxxxxx xxx Xxxxxxxxx:

Xxxx, Xxxxxxx: ..................................................

Xxxxxxxxx: ..................................................

xxxxxx

Xxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx

x xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxxx.

x xxx .....................................................................xxxxxxxxx.

xx. X. xxx Xxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxx Xxxxxx, Xxxxxxxxxx Xxxxxxxx xxx.x

xxxxxx

Xxx xxxxxxxxxx, xxx Xxxxxxx xx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxx xx xxxxx. Xxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx.

xxxxxx

.................................................. .......................................................

xXxx, Xxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx.

5. Sozialversicherung

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx x Xxx. x XxXXx. Xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xx.x.xxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xx Xxxxx xxxxxxxxxxxxxx, xxx xxxx xxx xxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx.
Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx x Xxx. x Xx. xx XxXXx.
Xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xx xxxx xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx "xxxxxxx xxxx Xxxxxxxxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxx xxx xxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxXXxXxxxxxxxxx xxxxxxx.
Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx
xxxxxx	Xxxxxxxxxxxxxxxxxx	Xxxxxx
x Xxxxxx Xxxxxxxxxxxx x Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx	xxxxxxxxxxxxxxxxx	xxxxxx Xxxxxxxxx xxxxxxxxxxxx
x Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx x Xxxxxxxxxxxxxxxxx	xxxxxxxxxxxx	xxxxxx Xxxxxxxxx xxxxxxxxxxxx

Xxxxxxxx:
Xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxx xxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx x.xxx XXX.
Xxx Xxxxxxxxxxxxxxx xxxx xx Xxxxx xxx Xxxxxx xxx XxxxxxxxxxXxxxx xxx xx x xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx. Xxxx xxx Xxxxxxxx Xxxxxxxxx xxx xxxx xxx xxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxx. "Xx xxx xxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxx xxx xx xxx xxxxxxxxx Xxxxxxx xxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx, xxxx xx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX Xxxx" xXxxx Xxxxxxx, XXX, x.xx.xxxxx.

6. Aufwendungen für VIP-Logen und für ähnliche Leistungen

Xx xxxxxx Xxxxx xxxx xx xxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxx XXXxXxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxx xxxx xxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx, xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx XXXxXxxxx xx Xxxxxxxxxxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, Xx. xxx.

Xxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxx xxxxxx.

a) Pauschale Aufteilung des Gesamtkostenbetrages

Xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxx xxx.x xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx

x. Xxxxxx xxxx xxx Xxxxxxx: xx x xxx Xxxxxxxxxxxxxx.
Xxxxxx Xxxxxxxxxxxx, xxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx, xxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

x. Xxxxxx xxxx xxx Xxxxxxxxx: xx x xxx Xxxxxxxxxxxxxx.

Xxxxxx Xxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xx x xxx Xxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx. Xxxx xxxxxx Xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xx. x Xxxx x XXxX, xxx Xxx, Xxx, Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

x. Xxxxxx xxxx Xxxxxxxxx xXxxxxxxxxxxxxxx: xx x xxx Xxxxxxxxxxxxxx.
Xxxxxx xxxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxx, xxx xxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx.

Übersicht: Ermittlung des Geschenkeanteils für Pauschalversteuerung

Xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx
xxxxxx						xxxxxx
xxxxxx	xxxxxx			xxxxxx					xxxxxx
Xxxxxxx xx x		xxxxxx	Xxxxxxxxx xx x		xxxxxx		Xxxxxxxxxxxxxx x Xxxxxxxxx xx x
xxxxxx	xxxxxx			xxxxxx	xxxxxx			xxxxxx			xxxxxx
					xxxxxx		xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx		xxxxxx	xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx
					xxxxxx			xxxxxx			xxxxxx
xx xxx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxx		xxxxxx	xx xx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxx		xxxxxx		xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx		xxxxxx	xx xxx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxx
xxxxxx	xxxxxx			xxxxxx			Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xx x xxx xxx XXxXx		xxxxxx	Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xx x xxx xxx XXxXx
xxxxxx	xxxxxx			xxxxxx				xxxxxx			xxxxxx
Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx		xxxxxx	Xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx		xxxxxx		Xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx		xxxxxx	Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx
xxxxxx	xxxxxx	xxxxxx	xxxxxx	xxxxxx	xxxxxx	xxxxxx	xxxxxx	xxxxxx	xxxxxx	xxxxxx	xxxxxx

Geschenke

Xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx x xxx Xxxxxxxxx, x.x. xxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xx xxxxxxxxx xxx, xxxx xxxxxxxxxxxx xxxxxx. Xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx, xxx xxx Xxxxxx xxxxxxx xx xx x xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx:

Xx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxx xx XXX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx xxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. x XXxXx.
Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxx Xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xx XxxxxXxxxxx xxxxx xxxx.

Xxx Xxxxxx xxx xx XXX xxxx xx xxxxx xxxxx xxx xxx Xxxxxx xxx xx XXX.

Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxx:

Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx, xxxx xx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx. Xxxxxxxxx xxxx xx xxxx xxx xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxx xxxxxx, xxxx x. X. xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.
Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxx xx xxxxxxxx xxx x Xxx. x Xxxx x XXxXx. Xxx Xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x x xX xx Xxx. x Xxxx x XXxX xxxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxx xXxxxxxxxxxxx xxxxxxxxx, xxxx xx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx xx x xxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx xx xxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxx xxxxxx xxx xxx xx Xxxx xx Xxxxx, xxxxxx xx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x Xxx. x Xxxx xx XXxXx.

b) Pauschale Aufteilung bei besonderer Raumnutzung

Xxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx:

Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxx, xxxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxx xxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xxxxxxx Xxxxxxxxxx xxxx Xxxxx xx xxx xx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

7. Aufwendungen für andere Veranstaltungen

Business-Seats

Xxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx. XxxxxxxxxXxxxxx, xxxxxx xxxxxxxxx xxx x.x. Xxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xx xx x xxxx Xxxxxxxxx xXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxx Xxxxxxxxx:

Xxx Xxxxxx xxxx Xxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxx, xxxxxxxxxxxxx, xx xx xxxx xx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx.
Xxx Xxxxxx xxxx Xxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx xx XXX xxxx xxxx: xx XXXx xxxxxxxxxxxxxx xxx. Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx, xxxx xx Xxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxx xx xxxxxxxxx xxxxxx. Xxx Xxxxxx xxxx Xxxxxxx x.X.x. xx x xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Sportveranstaltungen außerhalb von Sportstätten

Xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxx Xxxxxxxx, Xxxxxxxxx xxx Xxxxxxx xxxxxxxxx xx.X. Xxxxxxxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxx x xxx xxxxx Xxxxx xx x xxxxxxxx.

Kulturveranstaltungen in Sportstätten

Xxxxxx xxxx xxxxxx, x. X. xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx.

8. Hospitality-Leistungen

Xx Xxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx. XxxxxxxxxxxxXxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxx xxx Xxxxxxx, Xxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxx xxxx Xxxxxxxxxxx xx XXXxXxxxx xxxxx Xxxxxxxxxx xxxx.

Xxx Xxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxx xxxx XXXxXxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx, xxxx xx xxxx xxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxx, xxxx xxx xxxxxx Xxxx xx xxxxxxxxxx xxxxxxx. Xx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxx, xxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx:

Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxxx:

Xxx Xxxxxx xxxx Xxxxxxx, xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxxx xxxxx xxxxxxxxxx.
Xxx Xxxxxx xxxx Xxxxxxxxx xxxx xxx xx x xxxxxxxxxx, xxxxx xxxxxx Xxxxxx xxx x.xxx XXX xxx Xxxxxxxxxx xxxxxxxx xxxx. Xxxxxx Xxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxx, xxxxxxxxxxxxx, xx xx xxxx xx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx.
Xxx Xxxxxx xxxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x x xxx xxxxx xxx xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxx:

Xxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xx XXX xxxxxxxxxxxxxx xxx.

Xxxxxxxxx xx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxx XXX xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx. Xxx Xxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxx xxxxxxxx x.xxx XXX xxx Xxxxxx. Xxx Xxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.
Xxx Xxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxx xx xx x xxx Xxxxxxxxx, xxxxxxxx xxx x.xxx XXX. Xxx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xx x xx xxx XXXx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx x.xxx XXX xxxxxx xxx Xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx x. Xxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx Xxxxxx xxxxxxxxx xxxx. Xxx xxxx xxx Xxxxxxxxx xxxx xx xxxxx.

XXXXXXXXX: Xxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxx. Xxxxx Xxx xxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxxx Xxx xxxx xx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xx xxxxxx: Xxx Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxx Xxx xxxxxxxxxx xxxxxxxxxx.

9. Gesetzliche Grundlage

§ 37b EStG - Pauschalierung der Einkommensteuer bei Sachzuwendungen

xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx

x. xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx

x. Xxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xxxx x Xx. x,

xxx xxxxx xx Xxxx xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxx. Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xx x Xxx. x Xxxx x xxxxxxxxx Xxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx,

x. xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx

x. xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxx

xxx Xxxxxx xxx xx.xxx Xxxx xxxxxxxxxxxx.

xxx Xxxxxx x xxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxx xxx xxxxx xx Xxxx xxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxx Xxxxxxx xxx xx x Xxx. x Xxxx x xxx x, Xxx. x, xx xxx xxxxx xx xx Xxx. x xxx Xxxxxx x xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxx xxxx xx xx Xxx. x xxxxxxxxxxxx xxxxxx xxxx. xx xxx Xxx. x xxxxxx xxxxxxxxxx.

xxx Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxx. Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx.

xxx Xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx XxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx Xxx. x xxxxxxxxxx xxx xxxxxxxxxxx xx xxxxxxx Xxx xxxx Xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx x, xx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx.

xxxxxx

Jetzt Mitglied werden und Steuern sparen!