Verschiedene Leistungen des Arbeitgebers sind steuerfrei oder steuerbegünstigt. Bei manchen davon gilt dies nur dann, wenn sie zusätzlich zum ohnehin geschuldeten Arbeitslohn gewährt werden; bei anderen wiederum gibt es keine weitere Bedingung. Die Frage ist, ob regulär besteuerter Arbeitslohn in solche steuerbegünstigten Leistungen umgewandelt und dadurch ein Steuervorteil erzielt werden kann.

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1. Steuerbegünstigte Leistungen mit Zusätzlichkeitserfordernis

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2. Wann ist die Zusätzlichkeitsvoraussetzung erfüllt?

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Die frühere Auffassung

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Dann die große Wende des Bundesfinanzhofs

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Die Reaktion des Gesetzgebers

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3. Umwandlung von freiwilligem Weihnachtsgeld in Fahrtkostenzuschüsse

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4. Gehaltsumwandlung zugunsten von Sachbezügen

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5. Gehaltsumwandlung zugunsten eines Firmenwagens

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6. Gehaltsumwandlung zugunsten von Reisekostenvergütungen

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7. Gehaltsumwandlung zugunsten einer betrieblichen Altersvorsorge

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8. Gehaltsumwandlung zugunsten von Restaurantschecks

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9. AKTUELL: Rechtsprechung des Bundessozialgerichts

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