
Geburtstagsfeier von der Steuer absetzen?
Der Abteilungsleiter lädt zum 50. Geburtstag - und setzt die Feier dann von der Steuer ab?
Drupal\k_ads\Plugin\Field\FieldFormatter\InlineAdFieldFormatter->splitValue('Da lohnt sich das Chefsein doch mal - richterlich bestätigt: Ein Abteilungsleiter lädt seine Mitarbeiter zu seinem Geburtstag ein. Soweit sogut. Doch wie sieht das steuerlich aus? Ein Mann - Geschäftsführer aus der Westpfalz - hat es probiert. Zu seinem 60. Geburtstag hatte er rund 70 Leute in sein Unternehmen eingeladen. Arbeitskollegen, Mitarbeiter, einige Rentner, einen Aufsichtsratsvorsitzenden. In seiner Einkommenssteuererklärung machte er dann die Kosten für die Feier von rund 2500 Euro geltend - das Finanzamt lehnte ab. Der Unternehmer klagte und die Richter gaben ihm nun Recht (AZ: 6K 1868/13). Die Bewirtungskosten seien Werbungskosten gewesen, weil der Mann Personen aus seinem beruflichen Umfeld eingeladen habe. Zudem fand die Veranstaltung - zumindest teilweise - während der Arbeitszeit statt. Manche Gäste hätten sogar noch Arbeitskleidung getragen, so das Gericht.', '1') (Line: 284) Drupal\k_ads\Plugin\Field\FieldFormatter\InlineAdFieldFormatter->viewElements(Object, 'de') (Line: 89) Drupal\Core\Field\FormatterBase->view(Object, 'de') (Line: 265) Drupal\Core\Entity\Entity\EntityViewDisplay->buildMultiple(Array) (Line: 340) Drupal\Core\Entity\EntityViewBuilder->buildComponents(Array, Array, Array, 'full') (Line: 24) Drupal\node\NodeViewBuilder->buildComponents(Array, Array, Array, 'full') (Line: 282) Drupal\Core\Entity\EntityViewBuilder->buildMultiple(Array) (Line: 239) Drupal\Core\Entity\EntityViewBuilder->build(Array) call_user_func_array(Array, Array) (Line: 101) Drupal\Core\Render\Renderer->doTrustedCallback(Array, Array, 'Render #pre_render callbacks must be methods of a class that implements \Drupal\Core\Security\TrustedCallbackInterface or be an anonymous function. The callback was %s. See https://www.drupal.org/node/2966725', 'exception', 'Drupal\Core\Render\Element\RenderCallbackInterface') (Line: 788) Drupal\Core\Render\Renderer->doCallback('#pre_render', Array, Array) (Line: 374) Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 204) Drupal\Core\Render\Renderer->render(Array) (Line: 479) Drupal\Core\Template\TwigExtension->escapeFilter(Object, Array, 'html', NULL, 1) (Line: 90) __TwigTemplate_89163777a3f64768d42cfbd960fc22cd->block_content(Array, Array) (Line: 182) Twig\Template->displayBlock('content', Array, Array) (Line: 75) __TwigTemplate_89163777a3f64768d42cfbd960fc22cd->doDisplay(Array, Array) (Line: 405) Twig\Template->displayWithErrorHandling(Array, Array) (Line: 378) Twig\Template->display(Array) (Line: 390) Twig\Template->render(Array) (Line: 55) twig_render_template('themes/custom/kommunal_de/templates/block/block.html.twig', Array) (Line: 384) Drupal\Core\Theme\ThemeManager->render('block', Array) (Line: 433) Drupal\Core\Render\Renderer->doRender(Array) (Line: 446) Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 204) Drupal\Core\Render\Renderer->render(Array) (Line: 479) Drupal\Core\Template\TwigExtension->escapeFilter(Object, Array, 'html', NULL, 1) (Line: 58) __TwigTemplate_181754720f1ec0d8a94c4a9fdf1eb37a->doDisplay(Array, Array) (Line: 405) Twig\Template->displayWithErrorHandling(Array, Array) (Line: 378) Twig\Template->display(Array) (Line: 390) Twig\Template->render(Array) (Line: 55) twig_render_template('modules/contrib/bootstrap_layouts/templates/3.0.0/bs-2col-bricked.html.twig', Array) (Line: 384) Drupal\Core\Theme\ThemeManager->render('bs_2col_bricked', Array) (Line: 433) Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 204) Drupal\Core\Render\Renderer->render(Array, ) (Line: 242) Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 580) Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 243) Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 132) Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90) Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object) call_user_func(Array, Object, 'kernel.view', Object) (Line: 142) Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch(Object, 'kernel.view') (Line: 174) Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 81) Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 58) Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 48) Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191) Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128) Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82) Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 48) Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 51) Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23) Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 718) Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
Drupal\k_ads\Plugin\Field\FieldFormatter\InlineAdFieldFormatter->splitValue('Da lohnt sich das Chefsein doch mal - richterlich bestätigt: Ein Abteilungsleiter lädt seine Mitarbeiter zu seinem Geburtstag ein. Soweit sogut. Doch wie sieht das steuerlich aus? Ein Mann - Geschäftsführer aus der Westpfalz - hat es probiert. Zu seinem 60. Geburtstag hatte er rund 70 Leute in sein Unternehmen eingeladen. Arbeitskollegen, Mitarbeiter, einige Rentner, einen Aufsichtsratsvorsitzenden. In seiner Einkommenssteuererklärung machte er dann die Kosten für die Feier von rund 2500 Euro geltend - das Finanzamt lehnte ab. Der Unternehmer klagte und die Richter gaben ihm nun Recht (AZ: 6K 1868/13). Die Bewirtungskosten seien Werbungskosten gewesen, weil der Mann Personen aus seinem beruflichen Umfeld eingeladen habe. Zudem fand die Veranstaltung - zumindest teilweise - während der Arbeitszeit statt. Manche Gäste hätten sogar noch Arbeitskleidung getragen, so das Gericht.', '1') (Line: 284) Drupal\k_ads\Plugin\Field\FieldFormatter\InlineAdFieldFormatter->viewElements(Object, 'de') (Line: 89) Drupal\Core\Field\FormatterBase->view(Object, 'de') (Line: 265) Drupal\Core\Entity\Entity\EntityViewDisplay->buildMultiple(Array) (Line: 340) Drupal\Core\Entity\EntityViewBuilder->buildComponents(Array, Array, Array, 'full') (Line: 24) Drupal\node\NodeViewBuilder->buildComponents(Array, Array, Array, 'full') (Line: 282) Drupal\Core\Entity\EntityViewBuilder->buildMultiple(Array) (Line: 239) Drupal\Core\Entity\EntityViewBuilder->build(Array) call_user_func_array(Array, Array) (Line: 101) Drupal\Core\Render\Renderer->doTrustedCallback(Array, Array, 'Render #pre_render callbacks must be methods of a class that implements \Drupal\Core\Security\TrustedCallbackInterface or be an anonymous function. The callback was %s. See https://www.drupal.org/node/2966725', 'exception', 'Drupal\Core\Render\Element\RenderCallbackInterface') (Line: 788) Drupal\Core\Render\Renderer->doCallback('#pre_render', Array, Array) (Line: 374) Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 204) Drupal\Core\Render\Renderer->render(Array) (Line: 479) Drupal\Core\Template\TwigExtension->escapeFilter(Object, Array, 'html', NULL, 1) (Line: 90) __TwigTemplate_89163777a3f64768d42cfbd960fc22cd->block_content(Array, Array) (Line: 182) Twig\Template->displayBlock('content', Array, Array) (Line: 75) __TwigTemplate_89163777a3f64768d42cfbd960fc22cd->doDisplay(Array, Array) (Line: 405) Twig\Template->displayWithErrorHandling(Array, Array) (Line: 378) Twig\Template->display(Array) (Line: 390) Twig\Template->render(Array) (Line: 55) twig_render_template('themes/custom/kommunal_de/templates/block/block.html.twig', Array) (Line: 384) Drupal\Core\Theme\ThemeManager->render('block', Array) (Line: 433) Drupal\Core\Render\Renderer->doRender(Array) (Line: 446) Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 204) Drupal\Core\Render\Renderer->render(Array) (Line: 479) Drupal\Core\Template\TwigExtension->escapeFilter(Object, Array, 'html', NULL, 1) (Line: 58) __TwigTemplate_181754720f1ec0d8a94c4a9fdf1eb37a->doDisplay(Array, Array) (Line: 405) Twig\Template->displayWithErrorHandling(Array, Array) (Line: 378) Twig\Template->display(Array) (Line: 390) Twig\Template->render(Array) (Line: 55) twig_render_template('modules/contrib/bootstrap_layouts/templates/3.0.0/bs-2col-bricked.html.twig', Array) (Line: 384) Drupal\Core\Theme\ThemeManager->render('bs_2col_bricked', Array) (Line: 433) Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 204) Drupal\Core\Render\Renderer->render(Array, ) (Line: 242) Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 580) Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 243) Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 132) Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90) Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object) call_user_func(Array, Object, 'kernel.view', Object) (Line: 142) Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch(Object, 'kernel.view') (Line: 174) Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 81) Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 58) Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 48) Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191) Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128) Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82) Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 48) Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 51) Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23) Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 718) Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
k_piano_preprocess_node(Array, 'node', Array) call_user_func_array('k_piano_preprocess_node', Array) (Line: 287) Drupal\Core\Theme\ThemeManager->render('node', Array) (Line: 433) Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 204) Drupal\Core\Render\Renderer->render(Array) (Line: 479) Drupal\Core\Template\TwigExtension->escapeFilter(Object, Array, 'html', NULL, 1) (Line: 90) __TwigTemplate_89163777a3f64768d42cfbd960fc22cd->block_content(Array, Array) (Line: 182) Twig\Template->displayBlock('content', Array, Array) (Line: 75) __TwigTemplate_89163777a3f64768d42cfbd960fc22cd->doDisplay(Array, Array) (Line: 405) Twig\Template->displayWithErrorHandling(Array, Array) (Line: 378) Twig\Template->display(Array) (Line: 390) Twig\Template->render(Array) (Line: 55) twig_render_template('themes/custom/kommunal_de/templates/block/block.html.twig', Array) (Line: 384) Drupal\Core\Theme\ThemeManager->render('block', Array) (Line: 433) Drupal\Core\Render\Renderer->doRender(Array) (Line: 446) Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 204) Drupal\Core\Render\Renderer->render(Array) (Line: 479) Drupal\Core\Template\TwigExtension->escapeFilter(Object, Array, 'html', NULL, 1) (Line: 58) __TwigTemplate_181754720f1ec0d8a94c4a9fdf1eb37a->doDisplay(Array, Array) (Line: 405) Twig\Template->displayWithErrorHandling(Array, Array) (Line: 378) Twig\Template->display(Array) (Line: 390) Twig\Template->render(Array) (Line: 55) twig_render_template('modules/contrib/bootstrap_layouts/templates/3.0.0/bs-2col-bricked.html.twig', Array) (Line: 384) Drupal\Core\Theme\ThemeManager->render('bs_2col_bricked', Array) (Line: 433) Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 204) Drupal\Core\Render\Renderer->render(Array, ) (Line: 242) Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 580) Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 243) Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 132) Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90) Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object) call_user_func(Array, Object, 'kernel.view', Object) (Line: 142) Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch(Object, 'kernel.view') (Line: 174) Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 81) Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 58) Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 48) Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191) Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128) Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82) Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 48) Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 51) Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23) Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 718) Drupal\Core\DrupalKernel->handle(Object) (Line: 19)