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Lohnsteuer nach \u00a7 37b EStG","twitterDescription":"Geschenke an Mitarbeiter \u00fcber 60 Euro: Was Arbeitergeber f\u00fcr die pauschale Lohnsteuer bei Geschenken nach \u00a7 37b EstG beachten m\u00fcssen, erfahren Sie hier.","twitterCard":"","twitterImage":null},"categories":"","breadcrumbs":[{"title":"Start","link":"https:\/\/probonio.de\/","target":"","active":1,"current":0,"spacer":0,"hasSubpages":0},{"title":"Wissen","link":"","target":"","active":0,"current":0,"spacer":1,"hasSubpages":0},{"title":"Blog & News","link":"\/blog","target":"","active":1,"current":0,"spacer":0,"hasSubpages":1},{"title":"Pauschale Lohnsteuer nach \u00a7 37b EStG","link":"\/blog\/sachbezug\/pauschale-lohnsteuer-37b","target":"","active":1,"current":1,"spacer":0,"hasSubpages":0}],"appearance":{"layout":"layout-0","backendLayout":"default","hideBreadcrumbs":0},"content":{"colPos1":[{"id":2643,"type":"probonio-3col-container","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"","subheader":"","background-color":"","left":[{"id":2644,"type":"text","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"","subheader":"","headerLayout":2,"headerPosition":"","headerLink":"","bodytext":"<p><strong>Simon Thiel<\/strong><br>Benefits-Experte<\/p>"}}],"middle":[{"id":2645,"type":"text","colPos":202,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"","subheader":"","headerLayout":2,"headerPosition":"","headerLink":"","bodytext":"<p class=\"text-center\">Lesezeit: 4 Minuten<\/p>"}}],"right":[{"id":2646,"type":"text","colPos":203,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"","subheader":"","headerLayout":2,"headerPosition":"","headerLink":"","bodytext":"<p class=\"text-end\">Aktualisiert: 18. Januar 2026<\/p>"}}]}},{"id":3561,"type":"probonio-1col-container","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"","subheader":"","background-color":"lightblue","content":[{"id":3562,"type":"text","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Inhalt","subheader":"","headerLayout":2,"headerPosition":"","headerLink":"","bodytext":"<ol class=\"list-circle\"><li class=\"ck-list-marker-bold\" data-list-item-id=\"e0f28003c4b977a6667febe9998674e82\"><a href=\"#c2663\" class=\"group relative w-full flex items-center gap-1.5 text-sm before:absolute before:z-[-1] before:rounded-md focus:outline-none focus-visible:outline-none dark:focus-visible:outline-none focus-visible:before:ring-inset focus-visible:before:ring-2 font-semibold group-data-[state=open]:text-secondary py-3! flex-row px-2.5 py-1.5 before:inset-y-px before:inset-x-0 hover:text-secondary focus-visible:before:ring-inverted text-highlighted data-[state=open]:text-secondary transition-colors\"><strong>Definition: Was sind Sachzuwendungen?<\/strong><\/a><\/li><li class=\"ck-list-marker-bold\" data-list-item-id=\"ebdec307104a346004fd079b6ec53e338\"><a href=\"#c2664\" class=\"group relative w-full flex items-center gap-1.5 text-sm before:absolute before:z-[-1] before:rounded-md focus:outline-none focus-visible:outline-none dark:focus-visible:outline-none focus-visible:before:ring-inset focus-visible:before:ring-2 font-semibold group-data-[state=open]:text-secondary py-3! flex-row px-2.5 py-1.5 before:inset-y-px before:inset-x-0 text-highlighted focus-visible:before:ring-inverted hover:text-secondary data-[state=open]:text-secondary transition-colors\"><strong>Pauschale Lohnsteuer nach \u00a7 37b EStG: So werden Geschenke an Arbeitnehmer \u00fcber 60 Euro pauschal versteuert<\/strong><\/a><\/li><li class=\"ck-list-marker-bold\" data-list-item-id=\"e956bc184527c6dd2460eefdc24241456\"><a href=\"#c2841\" class=\"group relative w-full flex items-center gap-1.5 text-sm before:absolute before:z-[-1] before:rounded-md focus:outline-none focus-visible:outline-none dark:focus-visible:outline-none focus-visible:before:ring-inset focus-visible:before:ring-2 font-semibold group-data-[state=open]:text-secondary py-3! flex-row px-2.5 py-1.5 before:inset-y-px before:inset-x-0 text-highlighted focus-visible:before:ring-inverted hover:text-secondary data-[state=open]:text-secondary transition-colors\"><strong>Welche Voraussetzungen m\u00fcssen f\u00fcr die pauschale Lohnsteuer nach \u00a7 37b EStG erf\u00fcllt sein?<\/strong><\/a><\/li><li class=\"ck-list-marker-bold\" data-list-item-id=\"ef827fbf16a736d91a11c892b5f2697d3\"><a href=\"#c2842\" class=\"group relative w-full flex items-center gap-1.5 text-sm before:absolute before:z-[-1] before:rounded-md focus:outline-none focus-visible:outline-none dark:focus-visible:outline-none focus-visible:before:ring-inset focus-visible:before:ring-2 font-semibold group-data-[state=open]:text-secondary py-3! flex-row px-2.5 py-1.5 before:inset-y-px before:inset-x-0 text-highlighted focus-visible:before:ring-inverted hover:text-secondary data-[state=open]:text-secondary transition-colors\"><strong>F\u00fcr wen und was kann die pauschale Lohnsteuer nach \u00a7 37b EStG angewendet werden?<\/strong><\/a><\/li><li class=\"ck-list-marker-bold\" data-list-item-id=\"ea186970a4878378a27d606773076b450\"><a href=\"#c2845\" class=\"group relative w-full flex items-center gap-1.5 text-sm before:absolute before:z-[-1] before:rounded-md focus:outline-none focus-visible:outline-none dark:focus-visible:outline-none focus-visible:before:ring-inset focus-visible:before:ring-2 font-semibold group-data-[state=open]:text-secondary py-3! flex-row px-2.5 py-1.5 before:inset-y-px before:inset-x-0 text-highlighted focus-visible:before:ring-inverted hover:text-secondary data-[state=open]:text-secondary transition-colors\"><strong>Praxis-Beispiel: Berechnung der pauschalen Lohnsteuer nach \u00a7 37b EstG f\u00fcr Geschenke an Mitarbeiter \u00fcber 60 Euro<\/strong><\/a><\/li><li class=\"ck-list-marker-bold\" data-list-item-id=\"e7ff1ebfd8436b5376cf665d8ae0f44dd\"><a href=\"#c2846\" class=\"group relative w-full flex items-center gap-1.5 text-sm before:absolute before:z-[-1] before:rounded-md focus:outline-none focus-visible:outline-none dark:focus-visible:outline-none focus-visible:before:ring-inset focus-visible:before:ring-2 font-semibold group-data-[state=open]:text-secondary py-3! flex-row px-2.5 py-1.5 before:inset-y-px before:inset-x-0 text-highlighted focus-visible:before:ring-inverted hover:text-secondary data-[state=open]:text-secondary transition-colors\"><strong>Fazit: Steuervorteile durch \u00a7 37b EStG bei Geschenken an Mitarbeiter \u00fcber 60 Euro sollten genutzt werden<\/strong><\/a><\/li><\/ol>"}}]}},{"id":2649,"type":"text","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Das Wichtigste in K\u00fcrze","subheader":"","headerLayout":2,"headerPosition":"","headerLink":"","bodytext":"<ul class=\"list-check\"><li data-list-item-id=\"e1770db0d5b02eeac974c16212ff289eb\">Arbeitgeber k\u00f6nnen ihren Mitarbeitern nach \u00a7 37b EStG Geschenke als Sachzuwendungen bis zu einem Wert von 10.000 Euro j\u00e4hrlich gew\u00e4hren und diese mit 30% pauschal versteuern.<\/li><li data-list-item-id=\"e2d569e4e96f4ffa68bec77314b9bedcf\">F\u00fcr die Anwendung der pauschalen Lohnsteuer muss es sich um Waren- oder Dienstleistungen handeln.<\/li><li data-list-item-id=\"e06a3b8d2788cd37ea50eb72a55242c8b\">Durch \u00a7 37b EStG haben Arbeitgeber die M\u00f6glichkeit, gr\u00f6\u00dfere Geschenke an Arbeitnehmer \u00fcber 60 Euro steuerbeg\u00fcnstigt zu verschenken.<\/li><li data-list-item-id=\"ed222475c17610574b100d1e2c117352b\">Die pauschal versteuerten Geschenke bis zu 10.000 Euro k\u00f6nnen zus\u00e4tzlich zum 50 Euro Sachbezug und zu Aufmerksamkeiten erfolgen.<\/li><\/ul>"}},{"id":2654,"type":"probonio-1col-container","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"","subheader":"","background-color":"lightblue","content":[{"id":2655,"type":"probonio_heyflow_inline","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"flowId":"ueOUK2Fwl3WXpI9VZbYn"}}]}},{"id":2663,"type":"text","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Definition: Was sind Sachzuwendungen?","subheader":"","headerLayout":2,"headerPosition":"","headerLink":"","bodytext":"<p>Sachzuwendungen, auch Sachbez\u00fcge genannt, sind Leistungen, die Arbeitgeber ihren Mitarbeitern zus\u00e4tzlich zum ohnehin geschuldeten Arbeitslohn zukommen lassen. Bei Sachzuwendungen darf es sich <strong>nicht um eine Auszahlung von Barlohn<\/strong> handeln und dementsprechend nicht als \u00dcbergabe von bspw. Bargeld erfolgen.<\/p>\n<p>Im Gesetz sind gewisse <strong>Freigrenzen festgelegt<\/strong>, durch die Arbeitgeber Sachzuwendungen steuer- und sozialversicherungsfrei anbieten k\u00f6nnen (<a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__8.html\" target=\"_blank\" rel=\"noreferrer\">\u00a7 8 Einkommensteuergesetz<\/a>). Umso beliebter sind die Sachbez\u00fcge als Mitarbeiter-Benefit, da sie flexibel einsetzbar sind und gleichzeitig f\u00fcr eine h\u00f6here Arbeitszufriedenheit und Motivation sorgen. Weitere Infos zur Abgrenzung von Sachbez\u00fcgen und Geldleistungen finden Sie im <a href=\"https:\/\/datenbank.nwb.de\/Dokument\/890824\/\" target=\"_blank\" rel=\"noreferrer\">BMF, Schreiben vom 15.3.2022<\/a>.<\/p>"}},{"id":2664,"type":"text","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Versteuerung des Sachbezugs bis zu 50 Euro","subheader":"","headerLayout":3,"headerPosition":"","headerLink":"","bodytext":"<p>\u00dcber den 50 Euro Sachbezug k\u00f6nnen alle materiellen Sachzuwendungen <strong>einmal monatlich bis zu einem Wert von 50 Euro steuerfrei<\/strong> vom Arbeitgeber gew\u00e4hrt werden. Wichtig ist, dass es sich nicht um Bargeld handelt und die Sachzuwendung auch nicht in Bargeld umgetauscht werden kann, bspw. durch einen Gutschein.<\/p>\n<p>Der 50 Euro Sachbezug wird von Arbeitgebern besonders h\u00e4ufig f\u00fcr <a href=\"https:\/\/www.probonio.de\/tankgutschein\/tankgutschein-fuer-mitarbeiter-steuerfrei\" target=\"_self\">Tankgutscheine und Tankkarten<\/a>, <a href=\"https:\/\/www.probonio.de\/sachbezug\/fitnessstudio-als-sachbezug-vom-arbeitgeber\" target=\"_self\">Zusch\u00fcsse zum Fitnessstudio<\/a>, flexible Gutscheinbudgets, <a href=\"https:\/\/www.probonio.de\/sachbezug\/betriebliche-krankenversicherung-als-sachbezug\" target=\"_self\">betriebliche Krankenversicherungen<\/a> oder <a href=\"https:\/\/www.probonio.de\/mobilitaetsbudget\/mobilitaetsbudget-versteuerung\" target=\"_self\">Mobilit\u00e4tszusch\u00fcsse<\/a> eingesetzt. Zudem k\u00f6nnen 50 Euro Sachbez\u00fcge <strong>auch f\u00fcr langfristige Zwecke wie Mitgliedschaften<\/strong>, wie es beim Fitnessstudio der Fall ist, gew\u00e4hrt werden. Liegt ein Mitgliedsbeitrag bspw. \u00fcber der 50 Euro Freigrenze k\u00f6nnen Mitarbeiter sogar selbst Betr\u00e4ge einzuzahlen, um die Steuerfreiheit sicherzustellen.<\/p>\n<p>Weitere Infos zur Versteuerung des 50 Euro Sachbezugs finden Sie <a href=\"https:\/\/www.probonio.de\/sachbezug\" target=\"_self\">hier<\/a>.<\/p>"}},{"id":3563,"type":"probonio-pagecard-container","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"","subheader":"","columns":1,"background-color":"lightblue","pagecard-entries":[{"id":3564,"type":"probonio_pagecard_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"icon":"","title":"Alle Sachbez\u00fcge in einem Tool","description":"<p>Ihre Mitarbeiter k\u00f6nnen mit Probonio flexibel ihren Sachbezug ausw\u00e4hlen und sich jeden Monat neu entscheiden, welchen Gutschein sie nutzen m\u00f6chten.<\/p>","to":{"href":"\/sachbezug","target":null,"class":null,"title":null,"linkText":"50 \u20ac Sachbezug","additionalAttributes":[]},"linktext":"Mehr erfahren","linktitle":"","image":{"url":"https:\/\/website-assets.probonio.de\/_processed_\/a\/3\/csm_rewe_gutschein_steuerfrei_sachbezug_5d98f07d0e.webp?1768212386","alternative":"2 iPhones zeigen Probonio App","width":2048,"height":1010,"title":"Rewe Gutscheine","cropVariants":{"default":{"sourceSet":{"480":{"publicUrl":"https:\/\/website-assets.probonio.de\/_processed_\/a\/3\/csm_rewe_gutschein_steuerfrei_sachbezug_6f25816d3b.webp","properties":{"title":"Rewe Gutscheine","alternative":"2 iPhones zeigen Probonio 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App","description":null,"link":null,"linkData":null,"mimeType":"image\/webp","type":"image","filename":"csm_rewe_gutschein_steuerfrei_sachbezug_2a650b1ad2.webp","originalUrl":"https:\/\/website-assets.probonio.de\/Header_Navigation\/Wissen\/Blog_News\/rewe_gutschein_steuerfrei_sachbezug.png","uidLocal":1092,"fileReferenceUid":3014,"size":"26 KB","dimensions":{"width":2048,"height":1010},"cropDimensions":{"width":2048,"height":1010},"crop":{"default":{"cropArea":{"x":0,"y":0,"width":1,"height":1},"selectedRatio":"NaN","focusArea":null}},"autoplay":null,"extension":null}}}}}},"iconfile":[],"reverse":false}}]}},{"id":2830,"type":"text","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Versteuerung des Sachbezugs bis zu 60 Euro","subheader":"","headerLayout":3,"headerPosition":"","headerLink":"","bodytext":"<p>\u00dcber den 60 Euro Sachbezug k\u00f6nnen <strong>Aufmerksamkeiten f\u00fcr pers\u00f6nliche Anl\u00e4sse<\/strong> des Mitarbeiters steuerfrei gew\u00e4hrt werden. Hierbei kann es sich um Geburtstage, Hochzeiten, die Geburt des Kindes oder Mitarbeiterjubil\u00e4en handeln. Die Aufmerksamkeiten k\u00f6nnen im Gegensatz zum 50 Euro Sachbezug nicht auf monatlicher Basis verschenkt werden, sondern d\u00fcrfen <strong>nur anl\u00e4sslich der pers\u00f6nlichen Lebensereignisse<\/strong> erfolgen. Jedoch k\u00f6nnen auch im Fall von zwei Anl\u00e4ssen in einem Monat auch zwei Aufmerksamkeiten im selben Monat verschenkt werden.<\/p>\n<p>Auch bei Aufmerksamkeiten gelten vor allem <a href=\"https:\/\/www.probonio.de\/gutschein-lexikon\" target=\"_self\">flexible Gutscheine<\/a> als beliebtes Geschenk: Hier k\u00f6nnen Mitarbeiter bei der entsprechenden Anbieterauswahl selbst ihre Aufmerksamkeit ausw\u00e4hlen. Aber auch klassische Geschenke wie ein Blumenstrau\u00df, Pralinen oder Spiele sind beliebte Geschenke f\u00fcr pers\u00f6nliche Anl\u00e4sse \u2013 hier k\u00f6nnen Arbeitgeber ihrer Kreativit\u00e4t freien Lauf lassen.<\/p>\n<p><strong>Wichtig zu wissen<\/strong>: Aufmerksamkeiten k\u00f6nnen <strong>auch zus\u00e4tzlich zum 50 Euro Sachbezug<\/strong> gew\u00e4hrt werden, ohne dass Arbeitgeber Steuern oder Sozialversicherungsbeitr\u00e4ge abf\u00fchren m\u00fcssen.<\/p>\n<p>Weitere Infos zu Aufmerksamkeiten finden Sie <a href=\"https:\/\/www.probonio.de\/aufmerksamkeiten\/geschenke-an-mitarbeiter-bis-zu-60-euro\" target=\"_self\">hier<\/a>.<\/p>"}},{"id":2831,"type":"text","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Beispiele f\u00fcr Sachzuwendungen mit dem 50 Euro Sachbezug und Aufmerksamkeiten","subheader":"","headerLayout":3,"headerPosition":"","headerLink":"","bodytext":"<p>F\u00fcr den Einsatz von Sachzuwendungen stehen Arbeitgebern viele verschiedene M\u00f6glichkeiten zur Verf\u00fcgung. Besonders h\u00e4ufig eingesetzt werden <a href=\"https:\/\/www.probonio.de\/sachbezug\" target=\"_self\">50 Euro Sachbez\u00fcge und 60 Euro Sachbez\u00fcge<\/a> (auch Aufmerksamkeiten genannt). W\u00e4hrend <strong>50 Euro Sachbez\u00fcge monatlich<\/strong> steuerfrei gew\u00e4hrt werden, k\u00f6nnen 60 Euro Sachbez\u00fcge als <strong>Aufmerksamkeit zu pers\u00f6nlichen Anl\u00e4ssen<\/strong> eingesetzt werden.<\/p>\n<p><strong>Beispiele f\u00fcr derartige Sachzuwendungen sind:<\/strong><\/p><ul class=\"list-check\"><li data-list-item-id=\"ec01704b0468708e0b3815eb3d1891e75\"><p style=\"margin-left:0px;\"><a href=\"https:\/\/www.probonio.de\/sachbezug\" target=\"_self\">Steuerfreie Gutscheine<\/a> f\u00fcr verschiedene Anbieter, z.B. Tankgutscheine oder Supermarkt-Gutscheine<\/p><\/li><li data-list-item-id=\"effd433d5992979658e5799e6cb951fbe\"><p style=\"margin-left:0px;\">Geschenke wie Blumenstr\u00e4u\u00dfe oder Pralinen<\/p><\/li><li data-list-item-id=\"e6447f5f16213fecc86bffd29a9829edd\"><p style=\"margin-left:0px;\"><a href=\"https:\/\/www.probonio.de\/mobilitaetsbudget\" target=\"_self\">Mobilit\u00e4tszusch\u00fcsse<\/a><\/p><\/li><li data-list-item-id=\"e277ab0e7f027b348db5222b0c1a9411d\"><p style=\"margin-left:0px;\"><a href=\"https:\/\/www.probonio.de\/firmenfitness\" target=\"_self\">Zusch\u00fcsse zum Fitnessstudio<\/a>, bspw. f\u00fcr Urban Sports Club<\/p><\/li><li data-list-item-id=\"e115bf069288af6ef9ef7fd486609dcc9\"><p style=\"margin-left:0px;\">Betriebliche Krankenversicherungen zur Bereitstellung eines j\u00e4hrlichen Gesundheitsbudgets<\/p><\/li><li data-list-item-id=\"e8d1fe28ddab44fb002078b3bda15864b\"><p style=\"margin-left:0px;\">Und noch mehr.<\/p><\/li><\/ul><p>Weitere Beispiele f\u00fcr den Einsatz von Sachzuwendungen finden Sie <a href=\"https:\/\/www.probonio.de\/sachbezug\/steuerfreier-sachbezug-beispiele\" target=\"_self\">hier<\/a>.<\/p>"}},{"id":2836,"type":"text","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Geschenke an Mitarbeiter \u00fcber 60 Euro pauschal versteuern: Was besagt \u00a7 37b des Einkommensteuergesetzes (EStG)?","subheader":"","headerLayout":3,"headerPosition":"","headerLink":"","bodytext":"<p>Zus\u00e4tzlich zum 50 Euro Sachbezug und Aufmerksamkeiten, k\u00f6nnen auch Sachzuwendungen <strong>mit einem Wert von \u00fcber 60 Euro<\/strong> durch <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__37b.html\" target=\"_blank\" rel=\"noreferrer\">\u00a7 37b EStG<\/a> an Mitarbeiter verschenkt werden. In diesem Fall sind die Sachzuwendungen nicht komplett steuer- und sozialversicherungsfrei, sondern <strong>werden pauschal versteuert<\/strong>. Auch hier werden die Leistungen zus\u00e4tzlich zum ohnehin geschuldeten Arbeitslohn gew\u00e4hrt und d\u00fcrfen <strong>nicht in Form von Barlohnauszahlungen<\/strong> erfolgen. Zudem schlie\u00dft die Regelung alle 50 Euro Sachbez\u00fcge, Aufmerksamkeiten und weitere geldwerte Vorteile aus.<\/p>\n<p>Im Gegensatz zu den Freibetr\u00e4gen des 50 Euro Sachbezugs und der Aufmerksamkeiten, kann die pauschale Lohnsteuer nach \u00a7 37b EStG f\u00fcr den deutlich h\u00f6heren Betrag von <strong>10.000 Euro brutto j\u00e4hrlich mit 30%<\/strong> angesetzt werden. Arbeitgeber sind hierbei jedoch <strong>nicht verpflichtet<\/strong>, die Geschenke pauschal zu versteuern. Allerdings m\u00fcssen im Falle des Einsatzes die Regelungen f\u00fcr alle Arbeitnehmer im Unternehmen angewendet werden. Die Entscheidung, die Sachzuwendungen f\u00fcr Mitarbeiter \u00fcber \u00a7 37b EStG pauschal zu versteuern, m\u00fcssen Arbeitgeber <strong>sp\u00e4testens bis zur Ausstellung der Lohnsteuerbescheinigung<\/strong> treffen. Dementsprechend liegt die sp\u00e4teste Frist hier am 28. Februar des Folgejahres.<\/p>\n<p>&nbsp;<\/p>"}},{"id":2837,"type":"text","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Pauschalversteuerung von Geschenken \u00fcber 60 Euro","subheader":"","headerLayout":2,"headerPosition":"","headerLink":"","bodytext":"<p>\u00dcber \u00a7 37b EStG k\u00f6nnen Arbeitgeber Sachbez\u00fcge, die zus\u00e4tzlich zum Arbeitslohn erfolgen, <strong>bis zu einem j\u00e4hrlichen Betrag von 10.000 Euro brutto mit 30% pauschal versteuern<\/strong>. Die Bemessungsgrundlage bildet der finanzielle Aufwand inklusive der Umsatzsteuer.<\/p>\n<p>Die Geschenke d\u00fcrfen je Wirtschaftsjahr und je Empf\u00e4nger <strong>nicht \u00fcber 10.000 Euro<\/strong> liegen. Damit im Zusammenhang steht auch die zweite Regelung, dass einzelne Sachzuwendungen die 10.000 Euro Freigrenze nicht \u00fcbersteigen d\u00fcrfen.<\/p>\n<p>Aufgrund der H\u00f6he des Betrags stehen Arbeitgebern bei Geschenken \u00fcber 60 Euro wesentlich mehr M\u00f6glichkeiten zur Verf\u00fcgung: <strong>Reisen oder teurere Gegenst\u00e4nde<\/strong> wie Uhren k\u00f6nnen \u00fcber die pauschale Lohnsteuer nach \u00a7 37b EStG\u202fsteuerbeg\u00fcnstigt verschenkt werden. Sachzuwendungen, die jedoch bereits einer anderen Pauschalversteuerung unterliegen, k\u00f6nnen in diese Regelung nicht inkludiert werden. Dies gilt bspw. f\u00fcr Essenszusch\u00fcsse oder Dienstwagen. Jedoch kann die pauschale Lohnsteuer <strong>auch zus\u00e4tzlich zum 50 Euro Sachbezug und Aufmerksamkeiten<\/strong> eingesetzt werden.<\/p>\n<p>Besonders <strong>Unternehmen mit einer hohen Anzahl an Arbeitnehmern<\/strong> und einem vielf\u00e4ltigen Benefit-Angebot k\u00f6nnen von der pauschalen Lohnsteuer nach \u00a7 37b EStG\u202fprofitieren. Denn so summieren sich die Steuerersparnisse durch die Pauschalversteuerung und k\u00f6nnen Unternehmen einen hohen finanziellen Vorteil bieten. Wichtig ist hier, dass die <strong>Mitarbeiter \u00fcber die Pauschalversteuerung nach \u00a7 37b informiert<\/strong> werden, sodass das Geschenk nicht als Betriebseinnahme gilt.<\/p>"}},{"id":2838,"type":"text","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Geschenke an Mitarbeiter: Sozialversicherung, Solidarit\u00e4tszuschlag und Kirchensteuer","subheader":"","headerLayout":3,"headerPosition":"","headerLink":"","bodytext":"<p>Zus\u00e4tzlich zur Pauschalversteuerung nach \u00a7 37b EStG von 30% m\u00fcssen Arbeitgeber die Sozialversicherungsbeitr\u00e4ge, den Solidarit\u00e4tszuschlag und die Kirchensteuer ber\u00fccksichtigen. Dies liegt daran, dass es sich bei den Sachbez\u00fcgen nach \u00a7 37b EstG um Arbeitsentgelt nach <a href=\"https:\/\/www.gesetze-im-internet.de\/sgb_4\/__14.html\" target=\"_blank\" rel=\"noreferrer\">\u00a7 14 Abs. 1 SGB IV<\/a> handelt. Die Sozialversicherung entf\u00e4llt nur, wenn das Geschenk an Dritte, sprich an Nichtarbeitnehmer ausgeh\u00e4ndigt wird.<\/p>\n<p>Der <strong>Solidarit\u00e4tszuschlag und die Kirchensteuer<\/strong> werden hierbei <strong>auf den Geldbetrag der pauschalisierten Einkommenssteuer<\/strong> erhoben. Wird bspw. ein Geschenk im Wert von 5.000 Euro \u00fcber \u00a7 37b EstG pauschal versteuert, liegt die pauschalisierte Einkommensteuer bei 1.500 Euro (30% von 5.000 Euro). Der Solidarit\u00e4tszuschlag und die Kirchensteuer werden dann auf den Betrag von 1.500 Euro erhoben.<\/p>"}},{"id":2839,"type":"text","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Wie buche ich Geschenke an Mitarbeiter \u00fcber 60 Euro?","subheader":"","headerLayout":3,"headerPosition":"","headerLink":"","bodytext":"<p>Wenn Arbeitgeber die Pauschalversteuerung gem\u00e4\u00df \u00a7 37b nutzen, k\u00f6nnen die Konten \"Pauschale Steuern f\u00fcr Geschenke und Zuwendungen abzugsf\u00e4hig\" (SKR 03: 4632; SKR 04: 6612) verwendet werden, um die gezahlten Steuern zu verbuchen.<\/p>\n<p>Die abzugsf\u00e4hige Pauschalsteuer gilt nur dann, wenn die zugrunde liegende <strong>Sachzuwendung als Betriebsausgabe abzugsf\u00e4hig<\/strong> ist. Dies ist gegeben, wenn das <strong>Geschenk betrieblich veranlasst<\/strong> wird, sprich ein Zusammenhang zwischen dem Geschenk und dem Betrieb (bspw. ein wirtschaftlicher Zusammenhang) besteht. Wenn dies nicht der Fall ist (z. B. bei privat veranlassten Geschenken), sollten die Konten \"Pauschale Steuer f\u00fcr Geschenke und Zuwendungen nicht abzugsf\u00e4hig\" (SKR 03: 4637; SKR 04: 6622) verwendet werden.<\/p>"}},{"id":2840,"type":"text","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Vorsicht: Keine pauschale Lohnsteuer nach \u00a7 37b EStG f\u00fcr Aufmerksamkeiten","subheader":"","headerLayout":3,"headerPosition":"","headerLink":"","bodytext":"<p>Beim Thema Aufmerksamkeiten m\u00fcssen Arbeitgeber aufpassen: Geschenke bis zu einem Wert von 60 Euro werden als Aufmerksamkeit verbucht und k\u00f6nnen deshalb nicht \u00fcber die pauschale Lohnsteuer nach \u00a7 37b EStG abgerechnet werden. <strong>Nur Geschenke an Arbeitnehmer \u00fcber 60 Euro<\/strong> k\u00f6nnen unter die Regelung von \u00a7 37b EStG fallen.<\/p>\n<p><strong>Tipp<\/strong>:\u202fIn den letzten Jahren hat sich eine Ver\u00e4nderung ergeben, die nicht nur die Verteilung von Aufmerksamkeiten an die eigenen Mitarbeiter betrifft, sondern auch Geschenke an Gesch\u00e4ftsfreunde und ihre Mitarbeiter einschlie\u00dft. Das bedeutet, dass auch Geschenke zu pers\u00f6nlichen Anl\u00e4ssen von Gesch\u00e4ftsfreunden, wie zum Beispiel deren Geburtstag, nicht unter die Pauschalsteuer gem\u00e4\u00df \u00a7 37b EStG fallen.<\/p>"}},{"id":2841,"type":"text","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Voraussetzungen f\u00fcr die pauschale Lohnsteuer nach \u00a7 37b EStG","subheader":"","headerLayout":2,"headerPosition":"","headerLink":"","bodytext":"<p>Da Geschenke an Mitarbeiter \u00fcber 60 Euro nach \u00a7 37b EStG den Regelungen f\u00fcr Sachbez\u00fcge unterliegen, m\u00fcssen folgende Voraussetzungen f\u00fcr die pauschale Lohnsteuer erf\u00fcllt werden:<\/p><ul class=\"list-check\"><li data-list-item-id=\"e1b6ffd2b389a75cc145e569c28b199be\"><p style=\"margin-left:0px;\">Die Sachzuwendung darf nicht in Form von Barlohn erfolgen.<\/p><\/li><li data-list-item-id=\"e02218e057ccab64a32e5287d7dd05caa\"><p style=\"margin-left:0px;\">Die Sachzuwendung muss zus\u00e4tzlich zum ohnehin geschuldeten Arbeitslohn erfolgen und darf dementsprechend nicht in Form einer Gehaltsumwandlung gew\u00e4hrt werden.<\/p><\/li><li data-list-item-id=\"ed3bcb1865476063fa4b30d451a2de3c5\"><p style=\"margin-left:0px;\">Die Sachzuwendung kann nicht \u00fcber eine andere M\u00f6glichkeit nach <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__40.html\" target=\"_self\">\u00a7 40 Abs. 2 EStG<\/a> pauschal versteuert werden.<\/p><\/li><li data-list-item-id=\"e545680bfc271ccea799c86f2a7a2db7d\"><p style=\"margin-left:0px;\">Die Sachzuwendung wird nicht von einer anderen Pauschalierungsregel beeinflusst.<\/p><\/li><li data-list-item-id=\"edce34346b060e0c9d0ad0e2fd924a179\"><p style=\"margin-left:0px;\">Die Sachzuwendung f\u00e4llt nicht unter die Regelungen der steuerfreien Sachbez\u00fcge (50 Euro Sachbezug und Aufmerksamkeiten).<\/p><\/li><li data-list-item-id=\"eed4cffe156d7474f1fb76649f264161b\"><p style=\"margin-left:0px;\">Die Sachzuwendung liegt nicht \u00fcberwiegend im eigenbetrieblichen Interesse des Arbeitgebers.<\/p><\/li><\/ul>"}},{"id":2842,"type":"text","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"F\u00fcr wen und was kann die pauschale Lohnsteuer nach \u00a7 37b EStG angewendet werden?","subheader":"","headerLayout":2,"headerPosition":"","headerLink":"","bodytext":"<p>Bis zum H\u00f6chstbetrag von 10.000 Euro haben Arbeitgeber durch die Pauschalversteuerung von \u00a7 37b EStG die M\u00f6glichkeit, Geschenke an Mitarbeiter \u00fcber 60 Euro auszuh\u00e4ndigen. Vor allem f\u00fcr hochpreisige Geschenke bietet sich die pauschale Lohnsteuer an. Welches Geschenk hierbei verschenkt wird, ist nicht relevant.<\/p>\n<p>Neben den Sachzuwendungen f\u00fcr Mitarbeiter, k\u00f6nnen Unternehmer die pauschale Lohnsteuer auch f\u00fcr <strong>Benefits und Geschenke an Nichtarbeitnehmer<\/strong> anwenden (\u00a7 37b EStG Absatz 1). Hierbei kann es sich beispielsweise um Gesch\u00e4ftspartner oder Kunden handeln. Zudem sind die Sachzuwendungen an Nichtarbeitnehmer sozialversicherungsfrei.<\/p>\n<p>Ausgenommen von der Pauschalversteuerung nach \u00a7 37b sind <strong>nicht steuerpflichtige Empf\u00e4nger<\/strong>, bspw. Empf\u00e4nger im Ausland. Dies gilt auch f\u00fcr nach Deutschland entsandte Expatriate, die in ihrem eigentlichen Wohnort nicht steuerpflichtig sind.<\/p>"}},{"id":3565,"type":"probonio-pagecard-container","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"","subheader":"","columns":1,"background-color":"lightblue","pagecard-entries":[{"id":3566,"type":"probonio_pagecard_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"icon":"","title":"Sachbez\u00fcge bis zu 10.000 Euro per App","description":"<p>Mit Probonio k\u00f6nnen Sie auch Sachbez\u00fcge bis zu 10.000 Euro nach \u00a737b EStG verschenken - und das schnell und einfach mit wenigen Klicks per App.<\/p>","to":{"href":"\/sachzuwendungen","target":null,"class":null,"title":null,"linkText":"Sachzuwendungen","additionalAttributes":[]},"linktext":"Mehr erfahren","linktitle":"","image":{"url":"https:\/\/website-assets.probonio.de\/Header_Navigation\/Wissen\/Blog_News\/geschenke-an-mitarbeiter-ueber-60-euro.webp?1765872652","alternative":"H\u00e4nde halten Geschenkkarte","width":1805,"height":1205,"title":"Geschenke \u00fcber 60 Euro","cropVariants":{"default":{"sourceSet":{"480":{"publicUrl":"https:\/\/website-assets.probonio.de\/_processed_\/8\/9\/csm_geschenke-an-mitarbeiter-ueber-60-euro_d5e2a837e3.webp","properties":{"title":"Geschenke \u00fcber 60 Euro","alternative":"H\u00e4nde halten Geschenkkarte","description":null,"link":null,"linkData":null,"mimeType":"image\/webp","type":"image","filename":"csm_geschenke-an-mitarbeiter-ueber-60-euro_d5e2a837e3.webp","originalUrl":"https:\/\/website-assets.probonio.de\/Header_Navigation\/Wissen\/Blog_News\/geschenke-an-mitarbeiter-ueber-60-euro.webp","uidLocal":1028,"fileReferenceUid":3016,"size":"15 KB","dimensions":{"width":480,"height":320},"cropDimensions":{"width":480,"height":320},"crop":{"default":{"cropArea":{"x":0,"y":0,"width":1,"height":1},"selectedRatio":"NaN","focusArea":null}},"autoplay":null,"extension":null}},"768":{"publicUrl":"https:\/\/website-assets.probonio.de\/_processed_\/8\/9\/csm_geschenke-an-mitarbeiter-ueber-60-euro_c79694e9a4.webp","properties":{"title":"Geschenke \u00fcber 60 Euro","alternative":"H\u00e4nde halten Geschenkkarte","description":null,"link":null,"linkData":null,"mimeType":"image\/webp","type":"image","filename":"csm_geschenke-an-mitarbeiter-ueber-60-euro_c79694e9a4.webp","originalUrl":"https:\/\/website-assets.probonio.de\/Header_Navigation\/Wissen\/Blog_News\/geschenke-an-mitarbeiter-ueber-60-euro.webp","uidLocal":1028,"fileReferenceUid":3016,"size":"26 KB","dimensions":{"width":768,"height":513},"cropDimensions":{"width":768,"height":513},"crop":{"default":{"cropArea":{"x":0,"y":0,"width":1,"height":1},"selectedRatio":"NaN","focusArea":null}},"autoplay":null,"extension":null}},"1200":{"publicUrl":"https:\/\/website-assets.probonio.de\/_processed_\/8\/9\/csm_geschenke-an-mitarbeiter-ueber-60-euro_777ec8f39f.webp","properties":{"title":"Geschenke \u00fcber 60 Euro","alternative":"H\u00e4nde halten Geschenkkarte","description":null,"link":null,"linkData":null,"mimeType":"image\/webp","type":"image","filename":"csm_geschenke-an-mitarbeiter-ueber-60-euro_777ec8f39f.webp","originalUrl":"https:\/\/website-assets.probonio.de\/Header_Navigation\/Wissen\/Blog_News\/geschenke-an-mitarbeiter-ueber-60-euro.webp","uidLocal":1028,"fileReferenceUid":3016,"size":"42 KB","dimensions":{"width":1200,"height":801},"cropDimensions":{"width":1200,"height":801},"crop":{"default":{"cropArea":{"x":0,"y":0,"width":1,"height":1},"selectedRatio":"NaN","focusArea":null}},"autoplay":null,"extension":null}},"2048":{"publicUrl":"https:\/\/website-assets.probonio.de\/Header_Navigation\/Wissen\/Blog_News\/geschenke-an-mitarbeiter-ueber-60-euro.webp","properties":{"title":"Geschenke \u00fcber 60 Euro","alternative":"H\u00e4nde halten Geschenkkarte","description":null,"link":null,"linkData":null,"mimeType":"image\/webp","type":"image","filename":"geschenke-an-mitarbeiter-ueber-60-euro.webp","originalUrl":"https:\/\/website-assets.probonio.de\/Header_Navigation\/Wissen\/Blog_News\/geschenke-an-mitarbeiter-ueber-60-euro.webp","uidLocal":1028,"fileReferenceUid":3016,"size":"46 KB","dimensions":{"width":1805,"height":1205},"cropDimensions":{"width":1805,"height":1205},"crop":{"default":{"cropArea":{"x":0,"y":0,"width":1,"height":1},"selectedRatio":"NaN","focusArea":null}},"autoplay":null,"extension":"webp"}}}}}},"iconfile":[],"reverse":false}}]}},{"id":2845,"type":"text","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Praxis-Beispiel","subheader":"","headerLayout":2,"headerPosition":"","headerLink":"","bodytext":"<p><strong>Situation:<\/strong><br>Ein Arbeitgeber m\u00f6chte seine Mitarbeiter an dem Erfolg des starken Unternehmenswachstums teilhaben lassen. Er entscheidet sich dazu, ausgew\u00e4hlten Mitarbeitern eine hochwertige Uhr als Zeichen seiner Anerkennung zu schenken. Die Uhren haben jeweils einen Wert von 6.500 Euro.<\/p>\n<p>Wie werden die Kosten f\u00fcr die Uhren berechnet?<\/p>\n<p><strong>Ergebnis:<\/strong><br>Da die Uhren nicht \u00fcber die anderen Sachbez\u00fcge (50 Euro Sachbezug und Aufmerksamkeiten) abgerechnet werden k\u00f6nnen, kann der Arbeitgeber die Uhren \u00fcber die pauschale Lohnsteuer nach \u00a7 37b EStG abrechnen. Hierbei ist der Pauschalsteuersatz von 30% anzusetzen. Zus\u00e4tzlich zu den 30% muss der Arbeitgeber noch den Solidarit\u00e4tszuschlag, die Kirchensteuer und Sozialversicherungsbeitr\u00e4ge abf\u00fchren. Die Bemessungsgrundlage f\u00fcr den Pauschalsteuersatz stellen die finanziellen Aufw\u00e4nde des Arbeitgebers dar, sprich die Kosten je Uhr von 6.500 Euro.<\/p>\n<p><u>Die Berechnung sieht wie folgt aus:<\/u><\/p>\n<p>6.500 Euro (finanzieller Aufwand je Uhr)<br>+ 1.950 Euro (pauschale Lohnsteuer 30% von 6.500 Euro)<br>+ 107,25 Euro (Solidarit\u00e4tszuschlag 5,5% von 1.950 Euro)<br>+ 156 Euro (Kirchensteuer 8% von 1.950 Euro)<br>+ Sozialversicherungsbeitr\u00e4ge<\/p>"}},{"id":2846,"type":"text","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"<span class=\"text-primary\">Fazit:<\/span> Steuervorteile durch \u00a7 37b EStG sollten genutzt werden","subheader":"","headerLayout":2,"headerPosition":"","headerLink":"","bodytext":"<p>Sachzuwendungen sind ein geeignetes Mitarbeiter-Benefit, mit dem Arbeitgeber ihren Mitarbeitern <strong>Wertsch\u00e4tzung<\/strong> zeigen und diese <strong>an das Unternehmen binden<\/strong> k\u00f6nnen. Auch f\u00fcr potenzielle Bewerber ist das Angebot von Sachzuwendung attraktiv.<\/p>\n<p>Durch die <strong>gro\u00dfe Flexibilit\u00e4t<\/strong> bei Sachzuwendungen haben Arbeitgeber diverse M\u00f6glichkeiten, Geschenke an ihre Mitarbeiter zu geben und gleichzeitig die Kosten durch die Steuerersparnisse zu reduzieren. Da der 50 Euro Sachbezug, Aufmerksamkeiten und Sachzuwendungen \u00fcber \u00a7 37b EStG parallel angewendet werden k\u00f6nnen, sollten Arbeitgeber das <strong>Angebot aller Sachbez\u00fcge in Betracht ziehen<\/strong>. Vor allem <a href=\"https:\/\/www.probonio.de\/sachbezug\" target=\"_self\">steuerfreie Gutscheine<\/a> oder <a href=\"https:\/\/www.probonio.de\/firmenfitness\" target=\"_top\">Zusch\u00fcsse zum Fitnessstudio<\/a> sind besonders beliebt. Die Geschenke an Mitarbeiter bis zu 10.000 Euro sind besonders f\u00fcr gr\u00f6\u00dfere Unternehmen geeignet, da vor allem bei einer gr\u00f6\u00dferen Mitarbeiterzahl hohe Kosten eingespart werden k\u00f6nnen.<\/p>\n<p><strong>Folgende weitere Artikel k\u00f6nnten f\u00fcr Sie interessant sein:<\/strong><\/p><ul><li data-list-item-id=\"eded8d1b016263cbf34a956eb75ec4826\"><p style=\"margin-left:0px;\"><a href=\"https:\/\/www.probonio.de\/sachbezug\/ideen-geschenke-fuer-mitarbeiter-um-wertschaetzung-zu-zeigen\" target=\"_self\">Wertsch\u00e4tzung Mitarbeiter Geschenk<\/a><\/p><\/li><li data-list-item-id=\"e81d2544b03c013625c5a1733314e7f66\"><p style=\"margin-left:0px;\"><a href=\"https:\/\/www.probonio.de\/sachbezug\/geschenke-fuer-mitarbeiter\" target=\"_self\">Geschenke f\u00fcr Mitarbeiter<\/a><\/p><\/li><li data-list-item-id=\"e029114fa27264359dafbf7399fa8a427\"><p style=\"margin-left:0px;\"><a 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