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Fragen aus der Praxis der Entgeltabrechnung


Fragen aus der Praxis der Entgeltabrechnung

Das alga-Competence-Center ist ein Netzwerk aus Praktikern und Spezialisten in allen Fragestellungen der betrieblichen Entgeltabrechnung und Personalvergütung. Intensive Kontakte zu den Ministerien, Behörden und den Spitzenverbänden von Wirtschaft und Verwaltung garantieren einen aktuellen Wissenstransfer. Die Antworten geben die Rechtsauffassung / Meinung des alga-Competence-Centers wieder.
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Frage aus der Praxis | 16.04.2012

Aufzeichnungspflichten bei steuerfreien Sachbezügen

Liebe Leserin, lieber Leser,


wir wurden gefragt:


Ab Januar 2012 möchten wir unseren Mitarbeitern Tankgutscheine bis zur maximalen Höhe des Steuerfreibetrages von 44,- € monatlich ausgeben. Zu diesem Thema haben wir noch keine Praxiserfahrung. Müssen diese Beträge aufgezeichnet werden (Lohnkonto, Verdienstabrechnung) oder genügt eine Meldung an das Finanzamt?


Aufgrund der BFH-Urteile vom 11.11.2010 ist die Abgabe von Gutscheinen und Tankkarten wesentlich einfacher geworden. Die 44 € - Sachbezugsfreigrenze ist auch dann anzuwenden, wenn auf dem Gutschein oder der Tankkarte ein in Euro lautender Höchstbetrag vermerkt ist.


Nach § 41 Abs. 1 Satz 3 EStG müssen Sachbezüge im Lohnkonto besonders aufgezeichnet werden. Diese Aufzeichnungspflicht gilt auch für geringfügige Sachbezüge, deren Summe die monatliche Freigrenze von 44 € nicht übersteigt.

Laut § 4 Abs. 3 Satz 2 LStDV kann das Betriebsstätten-Finanzamt zulassen, dass steuerfreie Sachbezüge nicht im Lohnkonto aufgezeichnet werden müssen, wenn durch betriebliche Regelungen und entsprechende Überwachungsmaßnahmen sichergestellt ist, dass die Freigrenze von 44 € monatliche eingehalten wird. Dies bedarf allerdings einer ausdrücklichen Beantragung beim Betriebsstätten-Finanzamt.

Da der Arbeitgeber die Beweislast für die (steuerfrei) ausgegebenen Tankgutscheine trägt, sollte er die Voraussetzungen für die Steuerfreiheit z.B. durch Kopie des Tankgutscheins/Warengutscheins belegen können.


Ohne ausdrückliche Beantragung beim Betriebsstätten-Finanzamt müssen Sie die Sachbezüge im Lohnkonto aufzeichnen. Bislang gibt es zwar keine rechtsverbindliche Entgeltbescheinigungsverordnung, die den Ausweis von steuerfreien Sachbezügen vorschreibt, aber es gibt das generelle Recht des Arbeitnehmers auf Erhalt einer Entgeltabrechnung. Aus diesem arbeitsrechtlichen Recht kann man ableiten, dass auf einer Entgeltabrechnung vorrangig die arbeitsrechtlichen Entgeltbestandteile ausgewiesen werden müssen. Und das wäre auch ein Sachbezug, unabhängig von seiner steuerlichen und sozialversicherungsrechtlichen Behandlung.



Ihre Sabine Törppe-Scholand

- Leiterin der alga-Akademie  und des alga-Competence-Centers -

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