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Update on entertainment costs
Current changes, risks, design options
Contents
Hospitality costs
New requirements for entertainment expense receipts from 01.01.2023:
- Tax classification of travel expenses for employees.
- Tax classification of travel expenses for entrepreneurs.
Effects of hospitality on the wage tax of the recipients
Delimitation of business, company and private entertainment costs, gifts and courtesies
Provision of meals by employers or third parties (non-cash benefits tax/reduction of the meals allowance, letter M)
Hospitality for employees, business associates, customers
Reasonableness of entertainment costs
Examination of hospitality receipts:
- What information must be provided as proof of hospitality expenses?
Book hospitality costs and tips correctly and deduct them for tax purposes
Digitization and labeling obligations for hospitality expenses
Learning environment
Your benefit
- You are up to date with the relevant tax laws, BMF letters and BFH case law.
- You know the formal requirements, scope for structuring and the need for action in the tax treatment of entertainment expenses.
- You know which changes in tax law are coming your way and which disputes are to be expected.
Methods
Expert trainer input, practical tips, application examples, discussion, exchange of experience and work aids.
Recommended for
The training training is aimed at travel expense accountants, supervisors, employees in the HR department, Payroll Accounting and bookkeeping who have previous experience or knowledge of the tax treatment of entertainment expenses and want to bring them up to date.
Questions about the seminar content
Entertainment expenses are among the topics that regularly come under scrutiny during tax audits. In training , you training what formal requirements must currently be met and what information is mandatory on entertainment expense receipts. This will help you avoid common mistakes and better ensure that these expenses are recognized for tax purposes.
Correct classification is crucial for tax treatment. In training to confidently distinguish between the different types of business entertainment and correctly classify their respective tax implications. This simplifies day-to-day processing and provides greater certainty in cases of doubt.
New legal requirements, letters from the Federal Ministry of Finance (BMF), and recent court rulings regularly lead to adjustments. This training you up to date and show you which changes are currently in effect and how they affect your work. This will allow you to adapt existing processes in a timely manner.
Not every form of hospitality is free of income tax implications. This training practical training when income tax consequences may arise and how to handle them correctly. This helps clarify the situations in which additional tax obligations may arise.
In practice, this topic often leads to uncertainty. Among other things, you’ll learn about the differences between taxation of non-cash benefits and the reduction of meal allowances. This will enable you to assess the tax treatment of such cases with greater confidence.
In practice, tips are often recorded and posted differently. This training you how to correctly record, post, and account for tips in connection with entertainment expenses for tax purposes. This will help you avoid errors in your record-keeping.
In training , you training what requirements apply to digital documentation and how to comply with the applicable labeling and retention requirements.
You'll get a concise overview of current developments in tax law, relevant Federal Ministry of Finance (BMF) circulars, and important court rulings. This will help you better assess the long-term implications of new regulations and design internal processes with greater foresight.
- Customized training courses
- Direct application in practice
- Efficient use of time and resources
Further recommendations for "Update hospitality costs"
Start dates and details
Tuesday, 08.09.2026
2:00 pm - 5:00 pm
Wednesday, 04.11.2026
2:00 pm - 5:00 pm
Thursday, 11.02.2027
2:00 pm - 5:00 pm
Tuesday, 16.03.2027
2:00 pm - 5:00 pm