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.

1. Steuerbegünstigte Leistungen mit Zusätzlichkeitserfordernis

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2. Wann ist die Zusätzlichkeitsvoraussetzung erfüllt?

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Die bisherige Auffassung

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Doch nun große Wende des Bundesfinanzhofs

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Begründung des BFH

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Fazit

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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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