{"id":11513,"date":"2024-09-01T00:00:00","date_gmt":"2024-08-31T22:00:00","guid":{"rendered":"https:\/\/kanzlei-fahn.de\/september_2024-energiepreispauschale\/"},"modified":"2025-04-01T08:28:22","modified_gmt":"2025-04-01T06:28:22","slug":"september_2024-energiepreispauschale","status":"publish","type":"post","link":"https:\/\/kanzlei-fahn.de\/en\/september_2024-energiepreispauschale\/","title":{"rendered":"Energiepreispauschale"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/kanzlei-fahn.de\/wp-content\/uploads\/AdobeStock_539528973_Energiepreispauschale_V2_w500_h0_q80_jpg-3.jpg\" \/><\/p>\n<h2>Energiepreispauschale<\/h2>\n<p>Der Steuergesetzgeber zahlte an alle Arbeitnehmerinnen, Arbeitnehmer sowie weitere Empf\u00e4ngerinnen und Empf\u00e4nger im Jahr 2022 eine Energiepreispauschale in H\u00f6he von \u20ac 300,00 als Kompensation f\u00fcr hohe Strom- und Gaspreise. Die Pauschale ist nach \u00a7 119 Abs. 1 Satz 1 Einkommensteuergesetz\/EStG einkommensteuerpflichtig und geh\u00f6rt zu den steuerbaren Eink\u00fcnften aus nichtselbst\u00e4ndiger Arbeit. Das erstinstanzliche Finanzgericht\/FG M\u00fcnster (Urteil vom 17.4.2024, 14 K 1425\/23 E) h\u00e4lt die Besteuerung f\u00fcr verfassungsgem\u00e4\u00df. Der Kl\u00e4ger, ein Arbeitnehmer, war der Auffassung, es handele sich um eine Subvention des Staates, die in keinem Veranlassungszusammenhang zu seinem Arbeitsverh\u00e4ltnis stehe.<\/p>\n<h2>Revisionsverfahren vor dem BFH<\/h2>\n<p>Der Kl\u00e4ger hat gegen das FG-Urteil Revision eingelegt. Das Verfahren ist beim Bundesfinanzhof\/BFH unter dem Aktenzeichen VI R 15\/24 anh\u00e4ngig.<\/p>\n<p class=&quot;hide_creation_date&quot;>Stand: 27. August 2024<\/p>\n<div class=&quot;hide_image_author&quot;>\n<p>Bild: vejaa \/ stock.adobe.com<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Revisionsverfahren vor dem Bundesfinanzhof<\/p>\n","protected":false},"author":1,"featured_media":11991,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"class_list":["post-11513","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuernews"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.8 - aioseo.com -->\n\t<meta name=\"description\" content=\"Revisionsverfahren vor dem Bundesfinanzhof\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Administrator\"\/>\n\t<meta name=\"google-site-verification\" content=\"f3cfa897d4fd9370\" \/>\n\t<meta name=\"msvalidate.01\" content=\"F28FC139F58A7DB074EC1F2A2AC3DE69\" 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