Der Verwaltungsgerichtshof (VwGH) hat entschieden, dass auch ehemaligen Arbeitnehmern die Einkommensteuerbefreiung im Zusammenhang mit Mitarbeiterrabatten gew\u00e4hrt werden kann.<\/p>\n
Das Einkommensteuergesetz sieht unter bestimmten Bedingungen eine Steuerbefreiung f\u00fcr sogenannte Mitarbeiterrabatte vor, wenn die Vorteile, wie z.B. verg\u00fcnstigte Produkte oder Dienstleistungen bzw. Sonderkonditionen, bestimmten Gruppen von Arbeitnehmern einger\u00e4umt werden. Bislang wurde jedoch die Ansicht vertreten, dass nur Vorteile an aktive Arbeitnehmer unter die Befreiung fallen. Dieser Auslegung wurde nun vom VwGH widersprochen. Demnach sind Personen, die Eink\u00fcnfte aus fr\u00fcheren Dienstverh\u00e4ltnissen beziehen, ebenfalls als Arbeitnehmer zu klassifizieren. Die Steuerbefreiung greife somit auch f\u00fcr ehemalige Mitarbeiter, wenn die Beg\u00fcnstigung allen Mitarbeitern oder zumindest einer bestimmten Gruppe einger\u00e4umt wird.<\/p>\n
Fazit<\/strong> Der Verwaltungsgerichtshof (VwGH) hat entschieden, dass auch ehemaligen Arbeitnehmern die Einkommensteuerbefreiung im Zusammenhang mit Mitarbeiterrabatten gew\u00e4hrt werden kann.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[16],"tags":[],"class_list":["post-1281","post","type-post","status-publish","format-standard","hentry","category-fin"],"_links":{"self":[{"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/posts\/1281","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/comments?post=1281"}],"version-history":[{"count":0,"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/posts\/1281\/revisions"}],"wp:attachment":[{"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/media?parent=1281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/categories?post=1281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/tags?post=1281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Durch die Rechtsprechung des VwGH wurde klargestellt, dass auch ehemalige Arbeitnehmer von der Steuerbefreiung f\u00fcr besondere Mitarbeitervorteile profitieren k\u00f6nnen, sofern die Verg\u00fcnstigungen aus dem fr\u00fcheren Dienstverh\u00e4ltnis stammen und gruppenbezogen gew\u00e4hrt werden.<\/p>","protected":false},"excerpt":{"rendered":"