In vielen Firmen können Mitarbeiter von ihrem Arbeitgeber zinslose oder zinsverbilligte Darlehen erhalten, die sie oft als "goldene Fessel" an das Unternehmen binden. Den Zinsvorteil will das Finanzamt natürlich als sog. geldwerten Vorteil versteuert haben. Sie sollten Bescheid wissen, wie dieser Vorteil zutreffend ermittelt wird und welche Vergünstigungen Sie dabei in Anspruch nehmen können. Allerdings gelten für Bankmitarbeiter und Beschäftigte anderer Unternehmen unterschiedliche Regelungen.

1. Was sind Arbeitgeberdarlehen?

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2. Vereinfachungsregelung

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3. Wenn Sie nicht bei einem Kreditinstitut beschäftigt sind

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Vereinfachungsregelung

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Vorteilhaftes Wahlrecht für den Mitarbeiter

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4. Wenn Sie bei einem Kreditinstitut beschäftigt sind

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Vorteil bei Pauschalversteuerung durch den Arbeitgeber

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Vorteilhaftes Wahlrecht für Bankmitarbeiter

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Rabattregelung auch für Mitarbeiter der Deutschen Bundesbank / Landeszentralbank?

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Rabattregelung auch für Beschäftigte von Nicht-Banken anwendbar?

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