Economic goods – be properly manag. But what exactly do you have to consider when you manage your advertising material Administering advertising mia – This is something to consider for tax purposes Whether promotional items can be duct as business expenses or not depends on the value of the gift. It also makes a difference whether the promotional gifts are given to customers or business partners or whether they are intend for your own employees. This is how you can treat promotional items for customers or business partners for tax purposes.
These are items such as pensnotep
If the value of one or more promotional items to a customer or business partner is more than EUR net per yearyou are not permitt to duct these from your Indian Phone Number List company’s profits as operating expenses. The input tax will not be reimburs by the tax office. tax of percent to the tax office in accordance with Section b EStG . This way you prevent the recipient of the promotional item from having to tax this income at the level of the price value at the tax office. Howe verif the value of the promotional gifts per year and recipient is less than or equal to euros netyou can duct the costs as operating expenses. To do thishowever you must keep a list of who.
You should also pay a flat-rate
Receiv the respective promotional items. If this is not the caseno business expenses can be duct. Special rules apply to promotional items. adskey rings KY Lists and the likethe value of which must not exce euros. You do not have to create lists of recipients or pay a flat-rate tax to the tax office for these. Manage ads © Tom Wang /shutters tock promotional items for your employees for tax purposes If you make your employees happy with the promotional itemsyou can always duct them from the operating expenses – no matter how high the cost of the gift was. In additionthere are no social.