Legally compliant flat-rate taxation in accordance with §37b
Flat-rate tax on non-cash benefits to employees and business associates
Contents
Basic presentation of §37b EStG
- Lump-sum taxation with settlement effect as the purpose of §37b EStG.
- Right to choose to use §37b.
- Different assessment for business partners and own employees.
Application of §37b for gifts to business associates
- Explain gifts within the meaning of §4 (5) EstG using practical cases.
- Right to choose the application of §37b for companies.
- Necessary declarations to business partnerships.
- Implementation of taxation.
Application of §37b for gifts to own employees
- Difference between individual taxation and §37b EStG.
- Option to apply §37b EStG.
- Implementation of taxation.
- Calculation of the SI shares for various practical cases.
Special case: Personal gifts for personal occasions
- Tax exemption for personal gifts in accordance with R 19.6 LStR.
- Use cases.
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this training course once you have registered.
Your benefit
- You will gain confidence in the legally compliant application of §37b EStG.
- You will find out how benefits in kind and gifts are correctly taxed at a flat rate.
- You will learn about the tax options for personal gifts on special occasions (R 19.6 LStR).
- You avoid mistakes when processing employee and customer gifts.
- You will receive practical tips on how to optimize your flat-rate taxation processes.
Methods
Lecture, practical examples, discussion, current updates, presentation of theoretical principles and current BMF circulars, time for questions and discussion.
Recommended for
employees in payroll accounting and financial accounting, employees from tax offices, entrepreneurs and managing directors.
Start dates and details
Friday, 06.03.2026
09:00 am - 1:00 pm
Monday, 15.06.2026
09:00 am - 1:00 pm
Monday, 09.11.2026
09:00 am - 1:00 pm
Training is guaranteed to take placeAbout us - The Haufe Akademie
Your optimizer, innovator and companion since 1978 -
Your professional partner for professional development and seminars, training courses and topical conferences.
Whether on site, live online or in-house - our customised solutions, our claim to the highest level of consulting expertise and training tailored to your needs simplify the acquisition of skills for the working world of the future and sustainably facilitate professional development.
A wide range of seminars, individual coaching and our flexible formats support HR managers and decision-makers in shaping the future and developing employees, in-house teams and companies.
Experience the benefits of online training from the comfort of your own home. Our online formats meet the highest quality standards and are in no way inferior to face-to-face events in terms of practical relevance. Learn together live online in interactive groups or digitally at a time of your choice.
Do you have any questions?
We are there for you Monday to Friday 8:00 a.m. - 5:00 p.m.
Questions & Answers
In our Questions & Answers (FAQ) section, you will find all the answers and the most frequently asked questions about your selected topic.
Munzinger Str. 9
79111 Freiburg
- Planning security
- Free seminar places
- Quality standards
- Planning and locations
- Funding opportunities
- Training app
- Business Solutions
