"Ja, ist denn heut' scho' Weihnachten?" Zur Förderung des Betriebsklimas und als Dank für gute Arbeit laden Arbeitgeber ihre Mitarbeiter zu Weihnachtsfeiern, Sommerfesten und Betriebsausflügen ein. Ist der Arbeitgeber großzügig, zeigt sich auch der Fiskus nicht kleinlich. Denn die Zuwendungen des Arbeitgebers bleiben für die Mitarbeiter steuer- und sozialversicherungsfrei, sofern bestimmte Bedingungen beachtet werden. Sonst sitzt das Finanzamt mit am Gabentisch.

1. Vorab: Gesetzliche Änderungen ab 2015

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2. Wann die Betriebsveranstaltung steuerbegünstigt ist

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3. Was alles Zuwendungen sind

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Freibetrag

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Reisekosten

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Bewirtungskosten

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Überholte Rechtsprechung

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Zwei neuere erfreuliche Entscheidungen:

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4. Wie die Besteuerung erfolgt

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5. Besonderheiten bei Betriebsveranstaltungen

a) Wenn Angehörige am Betriebsfest teilnehmen

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b) Wenn weniger Mitarbeiter als geplant teilnehmen

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c) Wenn Geschenke bei der Betriebsveranstaltung überreicht werden

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d) Wenn Verlosungen bei der Betriebsveranstaltung stattfinden

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6. Verbindung eines Betriebsausflugs mit einer Betriebsbesichtigung

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7. Betriebsveranstaltung mit betrieblichen Elementen

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8. Betriebsveranstaltung mit incentivem Charakter

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9. Umsatzsteuer und Vorsteuerabzug

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