{
  "id": 10399466,
  "title": "Steuern: Steuerfalle Wiesn – Chef-Runden im Bierzelt können teuer werden",
  "url": "https://urgent.news/2026/09/28/steuern-steuerfalle-wiesn-chef-runden-im-bierzelt-konnen-teuer-werden",
  "topic": "culture",
  "section": "Culture",
  "published": "2026-09-28T08:24:00.000Z",
  "source": {
    "name": "Handelsblatt",
    "slug": "handelsblatt",
    "url": "https://www.handelsblatt.com/finanzen/steuern-recht/steuern/steuern-wann-wird-der-oktoberfestbesuch-auf-firmenkosten-steuerpflichtig/100253561.html"
  },
  "original_language": "de",
  "account": "The greatest tax trap at a company outing during the Oktoberfest is often the guest list. Whether a celebration is tax-advantaged depends on who is invited. Since this year, stricter rules apply to exclusive events featuring executives. If the boss spends on his employees, a taxable salary arises, known as the \"cash advantage.\" This means payroll tax is due on the invitation, just like wages. However, the state knows that company parties can strengthen cohesion, so it encourages these gatherings with a tax benefit. Two times a year, employees can be invited if the improvement of the business climate is the main focus. Up to 110 Euros gross per head per event are tax-free for the employees. Stefan Heine, tax lawyer and CEO of the tax software company Smartsteuer, explains: \"The money can be spent on catering, location rental, or even the Ferris wheel's fuel.\" Absentees can jeopardize the tax benefit. However, companies should not over-plan. According to Federal Finance Court rulings, the total costs of a company party should be divided among the attendees, not just the ones invited. If someone declines last minute, the per-person cost increases. The 110 Euros may also include travel costs. If the party is outside the workplace, the costs incurred are either organized by the company or covered by a hotel allowance. Only individually organized trips and stays can be tax-free. If the amount exceeds the limit, the employee has to pay payroll tax on their own party. The employer usually deducts 25 percent payroll tax automatically. So the employee doesn't know about the incurred costs. Higher taxes for executive events are allowed, but only if the event is open to all employees. Closed executive parties don't qualify for the tax advantage. This rule has been established in the 2026 annual tax law, despite the Federal Finance Court's previous decision. The law states that a tax advantage granted to closed executive parties violates the general principle of equality. Heine says that in such cases, the entire cash advantage is subject to tax. Employers still typically deduct 30 percent payroll tax for executive parties. If customers are also present, the nature of the gathering matters. If employees are working on the event (e.g., customer service, booth service, or organization), no payroll tax arises.",
  "summary": "Wenn Mitarbeiter auf Firmenkosten feiern, zählt das als geldwerter Vorteil. Der Fiskus gewährt hier einen Rabatt. Der gilt seit 2026 aber nicht mehr, wenn Führungskräfte allein feiern.",
  "key_points": [
    "Strict rules apply to exclusive events featuring executives at Oktoberfest parties",
    "Employees can be invited twice a year with up to 110 Euros gross per head tax-free",
    "Company parties should divide total costs among attendees to maintain tax benefit"
  ],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}