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Aktuelle Mandanteninformation zum Steuerrecht Arbeitskleidung: Wann ist ein Werbungskostenabzug und eine steuerfreie Überlassung möglich?

Ob ein Arbeitnehmer di Aufwendungen für seine Arbeitskleidung als Werbungskosten absetzen darf bzw. ihm die Kleidung steuerfrei durch den Arbeitgeber überlassen oder übereignet werden kann, sorgt regelmäßig für Konflikte mit dem Finanzamt. Es gilt hierbei die Grundregel, dass nur die Kosten für typische Arbeitskleidung abgesetzt bzw. steuerfrei erstattet werden können. Als typische Berufskleidung anerkannt werden Kleidungsstücke, deren private Nutzung so gut wie ausgeschlossen ist und die

  • als Arbeitsschutzkleidung auf die jeweilige Berufstätigkeit zugeschnitten sind (z.B. Warnwesten, Helme, Handschuhe oder Sicherheitsschuhe) oder
  • die private Kleidung schonen sollen (z.B. Laborkittel) oder
  • aufgrund ihrer uniformartigen Beschaffenheit oder dauerhaften Kennzeichnung durch Firmenembleme objektiv eine berufliche Funktion erfüllen.

Wird einem Arbeitnehmer typische Arbeitskleidung kostenlos vom Arbeitgeber gestellt (z.B. Polizeiuniform), muss er auf diesen Vorteil keine Steuern zahlen.

Sofern der Arbeitgeber seinem Arbeitnehmer jedoch kostenlos oder verbilligt bürgerliche Kleidung bzw. Zivilkleidung überlässt, muss der daraus resultierende Vorteil beim Arbeitnehmer grundsätzlich als Arbeitslohn versteuert werden. Eine Vorteilsversteuerung kann aber in Einzelfällen abgewendet werden, wenn die Überlassung der Kleidung lediglich die zwangsläufige Folge des überwiegend eigenbetrieblichen Interesses des Arbeitgebers ist. Diesen Fall hatte der Bundesfinanzhof (BFH) in der Vergangenheit angenommen, wenn ein Lebensmitteleinzelhändler seinen Arbeitnehmern einheitliche bürgerliche Kleidung überlässt (Shirts, Hemden, Krawatten und Blusen ohne Einstickung des Firmennamens), die während der Arbeitszeit getragen werden muss, um ein homogenes Erscheinungsbild aller Mitarbeiter und eine bessere Erkennbarkeit für Kunden sicherzustellen. Des Weiteren hat die höchstrichterliche Rechtsprechung in der Vergangenheit die Kosten für schwarze Anzüge von Geistlichen und Bestattern zum steuerlichen Abzug zugelassen.

Dahingegen wurden die Schuhe einer Schuhverkäuferin oder die Anzüge eines Rechtsanwalts bislang nicht als typische Berufskleidung anerkannt. In einem weiteren Fall hatte der BFH entschieden, dass der Trachtenanzug des Geschäftsführers eines bayerischen Lokal ebenfalls keine typische Berufskleidung ist, obwohl dieser verpflichtet war, den Anzug zu tragen. Der BFH begründete diese Entscheidung damals mit dem Argument, dass die private Nutzung der Trachtenkleidung als bürgerliche Kleidung nicht ausgeschlossen sei.

Information für: Arbeitgeber und Arbeitnehmer
zum Thema: Einkommensteuer

Quelle: www.mandanteninformation-online.de, Ausgabe 02/2022