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Rechtliche Aspekte zu ausgewählten betrieblichen Sachzuwendungen by Hartmann, Bianca

Rechtliche Aspekte zu ausgewählten betrieblichen Sachzuwendungen

by Bianca Hartmann
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Book cover type: Paperback
  • ISBN13: 9783640277957
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 52
  • Original Price: GBP 32.9
  • Language: German
  • Edition: N/A
  • Item Weight: 82 grams
  • BISAC Subject(s): General

Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Recht, Note: 1,0, Hochschule Aschaffenburg, Veranstaltung: Business and Law, Sprache: Deutsch, Abstract: steuerliche und rechtliche Behandlung von betrieblichen Sozialleistungen! Einleitung: In konjunkturell schwierigen Zeiten rückt der Mitarbeiter immer mehr in den Vordergrund. Durch die demographische Entwicklung verstärkt, werden es Unternehmen in Zukunft schwer haben, geeignete Fach- und Führungskräfte 2 zu rekrutieren und langfristig halten zu können. Der "war for talents"3 beginnt allmählich, denn viele Unternehmen haben erkannt, dass die Leistungsträger die Schlüsselfiguren ihres Unternehmenserfolges sind. Sie sind hoch qualifiziert und haben folglich auch die besten Alternativen am Markt zu einem attraktiveren Arbeitgeber zu wechseln, da die Nachfrage im Gegensatz zum Angebot sehr hoch ist. Um die Motivation und Loyalität ihrer besten Mitarbeiter auch in Krisenzeiten zu erhöhen, sollten Unternehmen eine wirkungsvolle und gezielte Anreizgestaltung bieten. Dafür eignen sich in besonderer Weise die betrieblichen Sachzuwendungen. Mit ihnen können Unternehmen optimal auf die individuellen Bedürfnisse der Mitarbeiter eingehen und sie spürbar entlasten. Unternehmen stehen dazu eine ganze Reihe an Sonderzuwendungen zur Verfügung, die sie gezielt den Mitarbeitern oder auch einzelnen Mitarbeitergruppen gewähren können. Auch wenn die Anforderungen an eine steuerliche Begünstigung oftmals umfangreich sind und die Implementierung betrieblicher Sachzuwendungen in die Vergütungspolitik der Unternehmen mit nicht immer unerheblichen Aufwendungen verbunden sind, können sie sich langfristig in der Mitarbeitermotivation und -bindung widerspiegeln. Diese Seminararbeit zeigt allgemeine Möglichkeiten betrieblicher Sachzuwendungen auf und stellt in Kapitel 3 als Schwerpunkt der Arbeit eine spezifische Auswahl geeigneter Zuwendungen vor, welche für Unternehmen und Mitarbeiter aufgrund der unter bestimmten Voraussetzungen günsti

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