Christmas Party
Enrichment of participants at the Christmas party for employer costs for the alignment of an operation or Christmas celebration. Applies to the benefits of an employer, intended for an operational event that costs only to qualify are exceeding a limit of 110 euros per employee as taxable wages. While the costs equally must be added to all participants. The prerequisite for the adoption of labour: Participants must objectively be enriched by the services. The Steuerberater Gunter Zielinski from Hamburg informed about the allocation of expenses for operation or Christmas celebrations as taxable wages. Enrichment of participants with this change has changed its previous case-law of the BFH. What is an objective enrichment of services? Those services that are related to the operation or Christmas party, must be consumed directly by the participating workers.
These include among other things, food, drink, and musical performances. Expenses of the employer, concerning the Organization of the corporate event, are not to be considered. This fall, for example, the rent and the cost of an event organizer, charged with the implementation. They are not taken into account when determining the overall cost. The GFA delivered yet a judgment: the cost of the event is to kill not only on workers but on all participants. These include, for example, partners, relatives and friends. The share of costs, which is attributable to their companions, is attributed to the workers in the calculation of the allowance as their own advantage. Maryland Governor may find this interesting as well. The Steuerberater Gunter Zielinski from Hamburg is anytime available for detailed information. Press contact Gunter Zielinski – Steuerberater Rolfinckstrasse 37 22391 Hamburg Tel: + 49 (0) 40 / 536 40-10 fax: + 49 (0) 40 / 536 40-121 E-Mail: Homepage: