{"id":8018,"date":"2026-04-28T14:54:32","date_gmt":"2026-04-28T12:54:32","guid":{"rendered":"https:\/\/nrt.nrw\/?p=8018"},"modified":"2026-04-28T14:57:49","modified_gmt":"2026-04-28T12:57:49","slug":"kosten-fuer-den-empfang-einer-verabschiedung","status":"publish","type":"post","link":"https:\/\/nrt.nrw\/ru\/2026\/04\/28\/kosten-fuer-den-empfang-einer-verabschiedung\/","title":{"rendered":"Kosten f\u00fcr den Empfang einer Verabschiedung"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"

Tr\u00e4gt der Arbeitgeber die Kosten f\u00fcr einen Empfang anl\u00e4sslich der Verabschiedung seines Arbeitnehmers in den Ruhestand, f\u00fchren diese Kosten nach einem Urteil des Bundesfinanzhofs bei dem Ausscheidenden nicht zu Arbeitslohn, wenn es sich bei der Veranstaltung um ein Fest des Arbeitgebers handelt. Weitere Themen: Neue Regeln beim Vorsteuerabzug, Auswirkungen bei Wegfall des Splittingtarifs<\/p>","protected":false},"author":9,"featured_media":7984,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-8018","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mandantenbriefe"],"acf":[],"yoast_head":"\nKosten f\u00fcr den Empfang einer Verabschiedung - NRT Beratungsverbund<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nrt.nrw\/ru\/2026\/04\/28\/kosten-fuer-den-empfang-einer-verabschiedung\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kosten f\u00fcr den Empfang einer Verabschiedung - NRT Beratungsverbund\" \/>\n<meta property=\"og:description\" content=\"Tr\u00e4gt der Arbeitgeber die Kosten f\u00fcr einen Empfang anl\u00e4sslich der Verabschiedung seines Arbeitnehmers in den Ruhestand, f\u00fchren diese Kosten nach einem Urteil des Bundesfinanzhofs bei dem Ausscheidenden nicht zu Arbeitslohn, wenn es sich bei der Veranstaltung um ein Fest des Arbeitgebers handelt. Weitere Themen: Neue Regeln beim Vorsteuerabzug, Auswirkungen bei Wegfall des Splittingtarifs\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nrt.nrw\/ru\/2026\/04\/28\/kosten-fuer-den-empfang-einer-verabschiedung\/\" \/>\n<meta property=\"og:site_name\" content=\"NRT Beratungsverbund\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-28T12:54:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-28T12:57:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nrt.nrw\/wp-content\/uploads\/2026\/01\/26_Mandantenbrief_Header_05_17.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1123\" \/>\n\t<meta property=\"og:image:height\" content=\"631\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Daniel Zdzanski\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e \u0430\u0432\u0442\u043e\u0440\u043e\u043c\" \/>\n\t<meta name=\"twitter:data1\" content=\"Daniel Zdzanski\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u043c\u0438\u043d\u0443\u0442\u0430\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Kosten f\u00fcr den Empfang einer Verabschiedung - NRT Beratungsverbund","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/nrt.nrw\/ru\/2026\/04\/28\/kosten-fuer-den-empfang-einer-verabschiedung\/","og_locale":"ru_RU","og_type":"article","og_title":"Kosten f\u00fcr den Empfang einer Verabschiedung - NRT Beratungsverbund","og_description":"Tr\u00e4gt der Arbeitgeber die Kosten f\u00fcr einen Empfang anl\u00e4sslich der Verabschiedung seines Arbeitnehmers in den Ruhestand, f\u00fchren diese Kosten nach einem Urteil des Bundesfinanzhofs bei dem Ausscheidenden nicht zu Arbeitslohn, wenn es sich bei der Veranstaltung um ein Fest des Arbeitgebers handelt. Weitere Themen: Neue Regeln beim Vorsteuerabzug, Auswirkungen bei Wegfall des Splittingtarifs","og_url":"https:\/\/nrt.nrw\/ru\/2026\/04\/28\/kosten-fuer-den-empfang-einer-verabschiedung\/","og_site_name":"NRT Beratungsverbund","article_published_time":"2026-04-28T12:54:32+00:00","article_modified_time":"2026-04-28T12:57:49+00:00","og_image":[{"width":1123,"height":631,"url":"https:\/\/nrt.nrw\/wp-content\/uploads\/2026\/01\/26_Mandantenbrief_Header_05_17.jpg","type":"image\/jpeg"}],"author":"Daniel Zdzanski","twitter_card":"summary_large_image","twitter_misc":{"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e \u0430\u0432\u0442\u043e\u0440\u043e\u043c":"Daniel Zdzanski","\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f":"1 \u043c\u0438\u043d\u0443\u0442\u0430"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/nrt.nrw\/2026\/04\/28\/kosten-fuer-den-empfang-einer-verabschiedung\/#article","isPartOf":{"@id":"https:\/\/nrt.nrw\/2026\/04\/28\/kosten-fuer-den-empfang-einer-verabschiedung\/"},"author":{"name":"Daniel Zdzanski","@id":"https:\/\/nrt.nrw\/#\/schema\/person\/9566e7177586d7e099aac07308fe3151"},"headline":"Kosten f\u00fcr den Empfang einer Verabschiedung","datePublished":"2026-04-28T12:54:32+00:00","dateModified":"2026-04-28T12:57:49+00:00","mainEntityOfPage":{"@id":"https:\/\/nrt.nrw\/2026\/04\/28\/kosten-fuer-den-empfang-einer-verabschiedung\/"},"wordCount":7,"publisher":{"@id":"https:\/\/nrt.nrw\/#organization"},"image":{"@id":"https:\/\/nrt.nrw\/2026\/04\/28\/kosten-fuer-den-empfang-einer-verabschiedung\/#primaryimage"},"thumbnailUrl":"https:\/\/nrt.nrw\/wp-content\/uploads\/2026\/01\/26_Mandantenbrief_Header_05_17.jpg","articleSection":["Mandantenbriefe"],"inLanguage":"ru-RU"},{"@type":"WebPage","@id":"https:\/\/nrt.nrw\/2026\/04\/28\/kosten-fuer-den-empfang-einer-verabschiedung\/","url":"https:\/\/nrt.nrw\/2026\/04\/28\/kosten-fuer-den-empfang-einer-verabschiedung\/","name":"Kosten f\u00fcr den Empfang einer Verabschiedung - 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