{"id":9553,"date":"2018-04-09T08:00:52","date_gmt":"2018-04-09T06:00:52","guid":{"rendered":"https:\/\/tunal-stb.de\/soccer-tickets-for-employees-and-business-friends\/"},"modified":"2023-07-21T09:17:36","modified_gmt":"2023-07-21T07:17:36","slug":"soccer-tickets-for-employees-and-business-friends","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/soccer-tickets-for-employees-and-business-friends\/","title":{"rendered":"Soccer tickets for employees and business friends"},"content":{"rendered":"

Soccer tickets for employees and business friends – Tax consultants – Hagen – Holzwickede – Kamen – L\u00fcnen – Dortmund
\n<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Fu\u00dfballkarten f\u00fcr Arbeitnehmer und Gesch\u00e4ftsfreunde” alignment=”left”][\/ultimate_heading][vc_separator style=”shadow”]<\/div><\/div><\/div><\/div><\/section>

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Soccer tickets for employees and business associates<\/strong>, non-cash benefits to business associates and employees are regularly included in taxable income for the latter. However, the donor can apply a lump-sum taxation and thereby avoid taxation at the recipient’s end (see \u00a7 37b EStG). If employees of the organizer also participate in a customer event, this does not constitute a taxable benefit for employees; their participation is usually in the employer’s own interests.<\/p>\n

However, in a recent ruling on joint visits to soccer matches, a tax court decided that the employees’ own interest in the match cannot be disregarded even though the visits were made for representation and advertising purposes; the court also assumed a taxable benefit (wages) in this respect.<\/p>\n

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In the case in dispute, a prior meeting was held with employees and business partners on the company’s premises and an address by the managing director, followed by a joint visit to the stadium. There was no obligation on the part of the employees to attend, nor were there any company duties to be performed while at the stadium.<\/p>\n

The court assumed that the (admission) costs incurred by the employees were taxable wages, which can also be taxed at a flat rate in accordance with Section 37b of the German Income Tax Act (EStG). Overall, in the opinion of the court, the benefit character predominated for the employees, since attending a soccer match is a customary leisure activity with a high experience value.<\/p>\n<\/div>\n

 <\/p>\n

(Further comments & information on this can be found in our information letter 04\/2018 under item 5.)<\/strong><\/em><\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1553605274314-7edab498-3d2e-4″ include=”5553,5552,5551,5550,5549,5548″]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Soccer tickets for employees and business friends – Tax consultants – Hagen – Holzwickede – Kamen – L\u00fcnen – Dortmund [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Fu\u00dfballkarten f\u00fcr Arbeitnehmer und Gesch\u00e4ftsfreunde\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"] Soccer tickets for employees and business associates, non-cash benefits to business associates and employees are regularly included in taxable income for the latter. However, the...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[760,535,763],"tags":[767],"class_list":["post-9553","post","type-post","status-publish","format-standard","hentry","category-flat-tax","category-information-letter","category-non-cash-benefits","tag-football-tickets"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9553","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=9553"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9553\/revisions"}],"predecessor-version":[{"id":9563,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9553\/revisions\/9563"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}