Field help:
Designation
Enter the exact description of the hospitality costs.
You can deduct your expenses for hosting business partners and employees as income-related expenses if the event occurs for professional reasons.
Also provide as much information as possible about the content of the meeting, for example, "scheduling, starting a project". Tax-deductible expenses include:
- Hosting business partners
- Employee assessment
- Project completion
- Team meeting
- Training of employees
- Conversations with customers
- Wardrobe costs
- Bathroom costs
- Tips and gratuities
If the employee himself is the host, only up to 70% of the expenses are recognised and a correct hospitality receipt must be provided.
If, on the other hand, the employee is not the host but the employer, the expenses can be claimed in full as income-related expenses (BFH ruling of 19 June 2008, VI R 48/07).
If the costs are incurred exclusively for the hospitality of colleagues and employees, the actual expenses can also be recognised up to 100%. This is hospitality for people within the company and thus hospitality for a "professional" reason (R 4.10 para. 6 and 7 of the German Income Tax Regulations (EStR)). This, in turn, also means that the strict proof requirements by way of a formal hospitality receipt do not apply. The invoice of the catering service or corresponding purchase receipts are sufficient.
The time of the event should ideally be at the edge of working hours or during the lunch break - and not at the weekend.
