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Sachbez\u00fcge sind Gutscheine, Geschenke oder Event-Einladungen, mit denen Arbeitgeber zum Beispiel Anerkennung zeigen und die Motivation im Team steigern k\u00f6nnen. \u00dcbersteigt der Wert solcher Zuwendungen die Freigrenzen von 50 Euro (monatlicher Sachbezug) bzw. 60 Euro (Aufmerksamkeiten zu pers\u00f6nlichen Anl\u00e4ssen), sind sie nicht steuer- und sozialabgabenfrei. Jedoch k\u00f6nnen Arbeitgeber solche Zuwendungen an ihre Mitarbeitenden nach \u00a7 37b EStG pauschal mit 30 Prozent versteuern und so Steuerlast und Sozialabgaben f\u00fcr Sie \u00fcbernehmen.<\/p>\r\n

Wesentliche Voraussetzungen dabei: Die Leistungen d\u00fcrfen nicht als Barlohn ausgezahlt werden und m\u00fcssen zus\u00e4tzlich zum geschuldeten Gehalt gew\u00e4hrt werden. Mit Probonio ist das Verschenken von Sachbez\u00fcgen bis zu 10.000 Euro f\u00fcr Arbeitgeber ganz einfach per App m\u00f6glich. So zeigen sie mit wenigen Klicks maximale Wertsch\u00e4tzung.<\/p>","headline":"Geschenke \u00fcber 60 Euro nach \u00a7 37b EStG versteuern","headerLayout":0,"linktext":"","link":"","image":{"url":"https:\/\/website-assets.probonio.de\/Header_Navigation\/Benefits\/Sachzuwendungen\/sachzuwendungen_versteuerung.webp?1757665484","alternative":"Frau mit Handy auf Sofa","width":1232,"height":1582,"title":"Sachbez\u00fcge versteuern","link":null,"cropVariants":{"default":{"sourceSet":{"480":{"publicUrl":"https:\/\/website-assets.probonio.de\/_processed_\/1\/8\/csm_sachzuwendungen_versteuerung_b41b4cf1b3.webp","properties":{"title":"Sachbez\u00fcge versteuern","alternative":"Frau mit Handy auf Sofa","description":null,"link":null,"linkData":null,"mimeType":"image\/webp","type":"image","filename":"csm_sachzuwendungen_versteuerung_b41b4cf1b3.webp","originalUrl":"https:\/\/website-assets.probonio.de\/Header_Navigation\/Benefits\/Sachzuwendungen\/sachzuwendungen_versteuerung.webp","uidLocal":803,"fileReferenceUid":1659,"size":"30 KB","dimensions":{"width":480,"height":616},"cropDimensions":{"width":480,"height":616},"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_\/1\/8\/csm_sachzuwendungen_versteuerung_b24deed7fd.webp","properties":{"title":"Sachbez\u00fcge versteuern","alternative":"Frau mit Handy auf Sofa","description":null,"link":null,"linkData":null,"mimeType":"image\/webp","type":"image","filename":"csm_sachzuwendungen_versteuerung_b24deed7fd.webp","originalUrl":"https:\/\/website-assets.probonio.de\/Header_Navigation\/Benefits\/Sachzuwendungen\/sachzuwendungen_versteuerung.webp","uidLocal":803,"fileReferenceUid":1659,"size":"65 KB","dimensions":{"width":768,"height":986},"cropDimensions":{"width":768,"height":986},"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_\/1\/8\/csm_sachzuwendungen_versteuerung_58fc4348bf.webp","properties":{"title":"Sachbez\u00fcge versteuern","alternative":"Frau mit Handy auf Sofa","description":null,"link":null,"linkData":null,"mimeType":"image\/webp","type":"image","filename":"csm_sachzuwendungen_versteuerung_58fc4348bf.webp","originalUrl":"https:\/\/website-assets.probonio.de\/Header_Navigation\/Benefits\/Sachzuwendungen\/sachzuwendungen_versteuerung.webp","uidLocal":803,"fileReferenceUid":1659,"size":"136 KB","dimensions":{"width":1200,"height":1541},"cropDimensions":{"width":1200,"height":1541},"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\/Benefits\/Sachzuwendungen\/sachzuwendungen_versteuerung.webp","properties":{"title":"Sachbez\u00fcge versteuern","alternative":"Frau mit Handy auf Sofa","description":null,"link":null,"linkData":null,"mimeType":"image\/webp","type":"image","filename":"sachzuwendungen_versteuerung.webp","originalUrl":"https:\/\/website-assets.probonio.de\/Header_Navigation\/Benefits\/Sachzuwendungen\/sachzuwendungen_versteuerung.webp","uidLocal":803,"fileReferenceUid":1659,"size":"1 MB","dimensions":{"width":1232,"height":1582},"cropDimensions":{"width":1232,"height":1582},"crop":{"default":{"cropArea":{"x":0,"y":0,"width":1,"height":1},"selectedRatio":"NaN","focusArea":null}},"autoplay":null,"extension":"webp"}}}}}},"reverse":"1"}},{"id":1402,"type":"probonio-pagecard-container","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Einfach erkl\u00e4rt: Sachzuwendungen \u00fcber 60 Euro als Benefit ","subheader":"","columns":4,"background-color":"lightblue","pagecard-entries":[{"id":1403,"type":"probonio_pagecard_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"icon":"","title":"Basiswissen Geschenke an Mitarbeitende \u00fcber 60 \u20ac ","description":"

Neben dem monatlichen 50-Euro-Sachbezug und den anlassbezogenen Aufmerksamkeiten bis zu 60 Euro haben Arbeitgeber auch die M\u00f6glichkeit, ihren Mitarbeitenden Sachzuwendungen \u00fcber 60 Euro zukommen zu lassen. Solange diese Zuwendungen den Wert von 10.000 Euro j\u00e4hrlich nicht \u00fcberschreiten, sind sie zwar nicht komplett steuerfrei, k\u00f6nnen aber pauschal versteuert werden.  <\/p>","to":"","linktext":"","linktitle":"","image":null,"iconfile":[],"reverse":false}},{"id":1404,"type":"probonio_pagecard_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"icon":"","title":"Steuerliche Regelungen des \u00a7 37b EStG ","description":"

Geregelt wird die Versteuerung von betrieblich veranlassten Geschenken \u00fcber 60 Euro in \u00a7 37b EStG.  Arbeitgeber k\u00f6nnen diese pauschal mit 30 Prozent versteuern. Wichtig dabei: Die Anwendung des \u00a7\u202f37b ist nicht kombinierbar mit anderen Steuerverg\u00fcnstigungen<\/strong>, z.\u202fB. steuerfreien Aufmerksamkeiten (\u00a7\u202f19 EStG) oder den 50-Euro-Sachbezugsgrenzen (\u00a7\u202f8 Abs. 2 EStG). <\/p>","to":"","linktext":"","linktitle":"","image":null,"iconfile":[],"reverse":false}},{"id":1405,"type":"probonio_pagecard_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"icon":"","title":"Abgabenpflicht bei pauschal versteuerten Sachzuwendungen","description":"

Zus\u00e4tzlich zur Pauschalversteuerung nach \u00a7 37b EStG von 30 Prozent m\u00fcssen Arbeitgebende auch Sozialversicherungsbeitr\u00e4ge, Solidarit\u00e4tszuschlag und ggf. Kirchensteuer ber\u00fccksichtigen. Dies liegt daran, dass es sich bei den Sachbez\u00fcgen nach \u00a7 37b EstG um Arbeitsentgelt nach \u00a7 14 Abs. 1 SGB IV handelt.   <\/p>","to":"","linktext":"","linktitle":"","image":null,"iconfile":[],"reverse":false}},{"id":1406,"type":"probonio_pagecard_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"icon":"","title":"Dokumentationspflicht bei Sachzuwendungen nach \u00a7 37b EStG ","description":"

F\u00fcr Sachzuwendungen, die pauschal nach \u00a7 37b EStG versteuert werden, gilt eine umfassende Dokumentationspflicht. Zum Nachweis gegen\u00fcber dem Finanzamt m\u00fcssen Anlass, Art und Wert der Zuwendung, sowie die Namen der Empf\u00e4nger und das Datum der \u00dcbergabe erfasst werden.  <\/p>","to":"","linktext":"","linktitle":"","image":null,"iconfile":[],"reverse":false}}]}},{"id":1201,"type":"probonio-3col-container","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Praxis-Beispiel","subheader":"Berechnung der pauschalen Lohnsteuer nach \u00a7 37b EstG f\u00fcr Geschenke an Mitarbeiter:innen \u00fcber 60 Euro ","background-color":"","left":[{"id":1202,"type":"text","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Situation","subheader":"","headerLayout":3,"headerPosition":"","headerLink":"","bodytext":"

Ein Arbeitgeber m\u00f6chte seine Mitarbeitenden an dem Erfolg des starken Unternehmenswachstums teilhaben lassen. Er entscheidet sich dazu, ausgew\u00e4hlten Mitarbeitenden eine hochwertige Uhr als Zeichen seiner Anerkennung zu schenken. Die Uhren haben jeweils einen Wert von 6.500 Euro.<\/p>\n

Wie werden die Kosten f\u00fcr die Uhren berechnet?<\/p>"}}],"middle":[{"id":1203,"type":"text","colPos":202,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Ergebnis","subheader":"","headerLayout":3,"headerPosition":"","headerLink":"","bodytext":"

Da die Uhren nicht \u00fcber die anderen Sachbez\u00fcge (50-Euro-Sachbezug\/Aufmerksamkeiten bis 60 Euro) abgerechnet werden k\u00f6nnen, kann der Arbeitgeber sie \u00fcber die pauschale Lohnsteuer nach \u00a7 37b EStG versteuern. Dabei ist der Pauschalsteuersatz von 30 Prozent anzusetzen. Zus\u00e4tzlich muss der Arbeitgeber Solidarit\u00e4tszuschlag, Kirchensteuer und Sozialversicherungsbeitr\u00e4ge abf\u00fchren.<\/p>"}}],"right":[{"id":1205,"type":"text","colPos":203,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Berechnung","subheader":"","headerLayout":3,"headerPosition":"","headerLink":"","bodytext":"

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

6.500 Euro (finanzieller Aufwand je Uhr) 
+ 1.950 Euro (pauschale Lohnsteuer 30 Prozent von 6.500 Euro) 
+ 107,25 Euro (Solidarit\u00e4tszuschlag 5,5 Prozent von 1.950 Euro) 
+ 156 Euro (Kirchensteuer 8 Prozent von 1.950 Euro) 
+ Sozialversicherungsbeitr\u00e4ge <\/p>"}}]}},{"id":1823,"type":"probonio-1col-container","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"Geschenke \u00fcber 60 Euro flexibel nutzen","subheader":"","background-color":"","content":[{"id":1207,"type":"text","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"","subheader":"","headerLayout":2,"headerPosition":"","headerLink":"","bodytext":"

Anders als in unserem Rechenbeispiel k\u00f6nnen die Empf\u00e4nger von betrieblich veranlassten Geschenken selbst entscheiden, wof\u00fcr sie die Zuwendung einsetzen, wenn Arbeitgeber die digitalen Gutscheine von Probonio nutzen, um ihren Mitarbeitenden mit Geschenken \u00fcber 60 Euro eine Freude zu machen. So gehen Arbeitgeber sicher, dass ihr Geschenk auch wirklich gut ankommt.  <\/p>"}}]}},{"id":1208,"type":"probonio_page_section","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"title":"","description":"