Dieser Beitrag ist auch verfügbar auf: English German

Soccer tickets for employees and business friends – Tax consultants – Hagen – Holzwickede – Kamen – Lünen – Dortmund

[ultimate_heading main_heading=”Fußballkarten für Arbeitnehmer und Geschäftsfreunde” alignment=”left”][/ultimate_heading]

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 donor can apply a lump-sum taxation and thereby avoid taxation at the recipient’s end (see § 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.

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.

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.

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.


(Further comments & information on this can be found in our information letter 04/2018 under item 5.)