BFH: Pauschalierung der Einkommensteuer nach § 37b EStG bei VIP-Logen

Feb 26, 2024 | Uncategorized | 0 Kommentare

Geschenke erhalten die (Geschäfts-)Freundschaft. Gerade rund um große Veranstaltungen (z. B. Fußball-EM 2024 in Deutschland) rücken die Fragen nach der Besteuerung von Einladungen in eine VIP-Loge wieder in den Fokus. Der BFH hat hierzu entschieden, dass Aufwendungen für Leerplätze und die die Geschäftspartner begleitenden Mitarbeiter des Einladenden nicht nach § 37b EStG zu pauschalieren sind.

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BFH: Pauschalierung der Einkommensteuer nach § 37b EStG bei VIP-Logen

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