{"id":8049,"date":"2026-10-05T13:19:41","date_gmt":"2026-10-05T11:19:41","guid":{"rendered":"https:\/\/nrt.nrw\/?p=8049"},"modified":"2026-10-05T13:19:43","modified_gmt":"2026-10-05T11:19:43","slug":"energiepreispauschale-bei-arbeitnehmern","status":"publish","type":"post","link":"https:\/\/nrt.nrw\/ru\/2026\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/","title":{"rendered":"Energiepreispauschale bei Arbeitnehmern"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"

Der Bundesfinanzhof entschied, dass die im Jahr 2022 an Arbeitnehmer ausgezahlte Energiepreispauschale als steuerpflichtiger Arbeitslohn behandelt werden durfte und dass diese einkommensabh\u00e4ngige Besteuerung verfassungsgem\u00e4\u00df ist. Weitere Themen: \u00dcbertragung von Immobilien auf Ehegatten, K\u00fcrzere tats\u00e4chliche Nutzungsdauer eines Geb\u00e4udes, etc.<\/p>","protected":false},"author":9,"featured_media":7989,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-8049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mandantenbriefe"],"acf":[],"yoast_head":"\nEnergiepreispauschale bei Arbeitnehmern - 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\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Energiepreispauschale bei Arbeitnehmern - NRT Beratungsverbund\" \/>\n<meta property=\"og:description\" content=\"Der Bundesfinanzhof entschied, dass die im Jahr 2022 an Arbeitnehmer ausgezahlte Energiepreispauschale als steuerpflichtiger Arbeitslohn behandelt werden durfte und dass diese einkommensabh\u00e4ngige Besteuerung verfassungsgem\u00e4\u00df ist. Weitere Themen: \u00dcbertragung von Immobilien auf Ehegatten, K\u00fcrzere tats\u00e4chliche Nutzungsdauer eines Geb\u00e4udes, etc.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nrt.nrw\/ru\/2026\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/\" \/>\n<meta property=\"og:site_name\" content=\"NRT Beratungsverbund\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-05T11:19:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-05T11:19:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nrt.nrw\/wp-content\/uploads\/2026\/01\/26_Mandantenbrief_Header_10_22.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":"Energiepreispauschale bei Arbeitnehmern - 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\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/","og_locale":"ru_RU","og_type":"article","og_title":"Energiepreispauschale bei Arbeitnehmern - NRT Beratungsverbund","og_description":"Der Bundesfinanzhof entschied, dass die im Jahr 2022 an Arbeitnehmer ausgezahlte Energiepreispauschale als steuerpflichtiger Arbeitslohn behandelt werden durfte und dass diese einkommensabh\u00e4ngige Besteuerung verfassungsgem\u00e4\u00df ist. Weitere Themen: \u00dcbertragung von Immobilien auf Ehegatten, K\u00fcrzere tats\u00e4chliche Nutzungsdauer eines Geb\u00e4udes, etc.","og_url":"https:\/\/nrt.nrw\/ru\/2026\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/","og_site_name":"NRT Beratungsverbund","article_published_time":"2026-10-05T11:19:41+00:00","article_modified_time":"2026-10-05T11:19:43+00:00","og_image":[{"width":1123,"height":631,"url":"https:\/\/nrt.nrw\/wp-content\/uploads\/2026\/01\/26_Mandantenbrief_Header_10_22.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\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/#article","isPartOf":{"@id":"https:\/\/nrt.nrw\/2026\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/"},"author":{"name":"Daniel Zdzanski","@id":"https:\/\/nrt.nrw\/#\/schema\/person\/9566e7177586d7e099aac07308fe3151"},"headline":"Energiepreispauschale bei Arbeitnehmern","datePublished":"2026-10-05T11:19:41+00:00","dateModified":"2026-10-05T11:19:43+00:00","mainEntityOfPage":{"@id":"https:\/\/nrt.nrw\/2026\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/"},"wordCount":3,"publisher":{"@id":"https:\/\/nrt.nrw\/#organization"},"image":{"@id":"https:\/\/nrt.nrw\/2026\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/#primaryimage"},"thumbnailUrl":"https:\/\/nrt.nrw\/wp-content\/uploads\/2026\/01\/26_Mandantenbrief_Header_10_22.jpg","articleSection":["Mandantenbriefe"],"inLanguage":"ru-RU"},{"@type":"WebPage","@id":"https:\/\/nrt.nrw\/2026\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/","url":"https:\/\/nrt.nrw\/2026\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/","name":"Energiepreispauschale bei Arbeitnehmern - NRT Beratungsverbund","isPartOf":{"@id":"https:\/\/nrt.nrw\/#website"},"primaryImageOfPage":{"@id":"https:\/\/nrt.nrw\/2026\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/#primaryimage"},"image":{"@id":"https:\/\/nrt.nrw\/2026\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/#primaryimage"},"thumbnailUrl":"https:\/\/nrt.nrw\/wp-content\/uploads\/2026\/01\/26_Mandantenbrief_Header_10_22.jpg","datePublished":"2026-10-05T11:19:41+00:00","dateModified":"2026-10-05T11:19:43+00:00","breadcrumb":{"@id":"https:\/\/nrt.nrw\/2026\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/#breadcrumb"},"inLanguage":"ru-RU","potentialAction":[{"@type":"ReadAction","target":["https:\/\/nrt.nrw\/2026\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/"]}]},{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/nrt.nrw\/2026\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/#primaryimage","url":"https:\/\/nrt.nrw\/wp-content\/uploads\/2026\/01\/26_Mandantenbrief_Header_10_22.jpg","contentUrl":"https:\/\/nrt.nrw\/wp-content\/uploads\/2026\/01\/26_Mandantenbrief_Header_10_22.jpg","width":1123,"height":631},{"@type":"BreadcrumbList","@id":"https:\/\/nrt.nrw\/2026\/10\/05\/energiepreispauschale-bei-arbeitnehmern\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/nrt.nrw\/"},{"@type":"ListItem","position":2,"name":"Energiepreispauschale bei Arbeitnehmern"}]},{"@type":"WebSite","@id":"https:\/\/nrt.nrw\/#website","url":"https:\/\/nrt.nrw\/","name":"NRT Beratungsverbund","description":"Wer zu uns kommt, bleibt.","publisher":{"@id":"https:\/\/nrt.nrw\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/nrt.nrw\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ru-RU"},{"@type":"Organization","@id":"https:\/\/nrt.nrw\/#organization","name":"NRT Beratungsverbund","url":"https:\/\/nrt.nrw\/","logo":{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/nrt.nrw\/#\/schema\/logo\/image\/","url":"https:\/\/nrt.nrw\/wp-content\/uploads\/2023\/03\/NRT_Beratungsverbund.jpg","contentUrl":"https:\/\/nrt.nrw\/wp-content\/uploads\/2023\/03\/NRT_Beratungsverbund.jpg","width":587,"height":175,"caption":"NRT Beratungsverbund"},"image":{"@id":"https:\/\/nrt.nrw\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/de.linkedin.com\/company\/nrt-beratungsverbund"]},{"@type":"Person","@id":"https:\/\/nrt.nrw\/#\/schema\/person\/9566e7177586d7e099aac07308fe3151","name":"Daniel Zdzanski","image":{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/nrt.nrw\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/545eda12cb92e883a0638b5480dbf32b?s=96&d=https%3A%2F%2Fabload.de%2Fimg%2Fmcp7ykok.jpg&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/545eda12cb92e883a0638b5480dbf32b?s=96&d=https%3A%2F%2Fabload.de%2Fimg%2Fmcp7ykok.jpg&r=g","caption":"Daniel Zdzanski"},"url":"https:\/\/nrt.nrw\/ru\/author\/daniel-zdzanski\/"}]}},"_links":{"self":[{"href":"https:\/\/nrt.nrw\/ru\/wp-json\/wp\/v2\/posts\/8049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nrt.nrw\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nrt.nrw\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nrt.nrw\/ru\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/nrt.nrw\/ru\/wp-json\/wp\/v2\/comments?post=8049"}],"version-history":[{"count":1,"href":"https:\/\/nrt.nrw\/ru\/wp-json\/wp\/v2\/posts\/8049\/revisions"}],"predecessor-version":[{"id":8050,"href":"https:\/\/nrt.nrw\/ru\/wp-json\/wp\/v2\/posts\/8049\/revisions\/8050"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nrt.nrw\/ru\/wp-json\/wp\/v2\/media\/7989"}],"wp:attachment":[{"href":"https:\/\/nrt.nrw\/ru\/wp-json\/wp\/v2\/media?parent=8049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nrt.nrw\/ru\/wp-json\/wp\/v2\/categories?post=8049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nrt.nrw\/ru\/wp-json\/wp\/v2\/tags?post=8049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}