In summary, this article discusses the tax implications, particularly focusing on VAT aspects, of company events published on September 10, 2023, in PKF Spezial 09/2023. For VAT purposes, the €110 amount is considered a “threshold.” If the amount, including VAT, does not exceed €110 per employee and event, the employer’s primary intent in providing the benefit is presumed to be business-related, and no VAT applies. If the €110 threshold per employee and event is exceeded, expenses may be attributed to the employee’s private sphere, resulting in no input VAT deduction and no VAT taxation of the benefit. Be aware that exceeding the €110 threshold per employee and event may result in expenses being attributed to the employee’s private sphere, leading to no input VAT deduction and no VAT taxation of the benefit.
Source: pkf-issing.de
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