Webinar
New
This webinar is held in German.
Gifts are a proven means of strengthening employee and customer loyalty. However, their treatment under tax law requires precise knowledge. In this training , you will learn everything you need to know about the current legal situation under Section 37b EStG and gain practical insights into the flat-rate taxation of non-cash benefits. In addition, options for personal gifts for special occasions in accordance with R 19.6 LStR are highlighted in order to act in a legally compliant and optimal manner.
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
06.03.2026
Live-Online
Booking number:
42362
€ 390,- plus VAT.
€ 464.10 incl. VAT.
Course
zoom
Days & Times
4 hours
Friday, 06.03.2026
09:00 am - 1:00 pm
Training is guaranteed to take place
Booking number:
42362
€ 390,- plus VAT.
€ 464.10 incl. VAT.
Details
4 hours
Booking number:
42362
€ 390,- plus VAT.
€ 464.10 incl. VAT.
Details
4 hours
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