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Preisgeld Steuerfrei Dissertation Proposal

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Die Nummer der Deutschen, die regelmäßig Lotto spielen oder an anderen Gewinnspielen teilnehmen liegt im Millionen Bereich. Die Hoffnung auf den großen Gewinn ist die treibende Kraft hinter dem Geschäft mit dem Glück. Kommt es tatsächlich zum Gewinn, stellt sich die Frage, was geschieht mit dem gewonnenen Geld? Sind Gewinne und Preisgelder steuerfrei oder nicht? Lesen Sie dazu mehr im folgenden Beitrag oder kontaktieren Sie die Steuerkanzlei Linhart und Kuch in München für weitere Auskünfte.

Keine Steuern auf Lottogewinne

Kommt es zum Lotto-Gewinn und eine größere Geldsumme wird gewonnen, kommt nicht selten die Frage auf, ob Lottogewinner den Betrag bei der Einkommensteuer angeben und so versteuern müssen. Darauf gibt es eine eindeutige Antwort: Nein. Einnahmen aus Gewinnen von staatlichen Lottostellen oder Renn- und Sportwetten müssen in Deutschland grundsätzlich nicht versteuert werden. Dies begründet sich darin, dass solche Einnahmen auf Glück basieren und so keiner besteuerbaren Einkommensteuerart zuzuweisen sind.

Geldgewinne: Wann doch Steuern anfallen

In der Praxis ergibt sich für Lottogewinne meist trotzdem eine Steuerpflicht. Sobald der Gewinn nämlich auf dem Konto landet und Zinsen abwirft, unterliegen die Zinsen der Abgeltungssteuer von 25 Prozent.

Verschenken Lottogewinner einen Teil ihres Gewinns an Familie und Freunde, können unter Umständen auch Steuern anfallen. Inwiefern Schenkungen steuerfrei bleiben, hängt vom finanziellen Rahmen, dem Verwandtschaftsgrad und der Höhe des Betrages ab.

Auch was Gewinne von Glücksspielen außerhalb Deutschlands belangt ist Vorsicht geboten. Unter anderem gibt es die Regelung, dass der Staat, in dem das Glücksspiel ansässig ist, die Steuern für die Gewinne festlegt. Nimmt man dagegen an Mehrländerlotterien wie dem Europajackpot teil, sind die Gewinne für in Deutschland ansässige Gewinner steuerfrei. Voraussetzung dafür ist eine behördliche Erlaubnis des Glückspielanbieters zum Betrieb von Glückspielen. Besteht keine solche Erlaubnis, kann der Staat die gesamten Einnahmen konfiszieren.

Einkommensteuer auf Preisgelder

Für Preisgelder gelten andere Regelungen als für Gewinne aus Glücksspielen. Laut der Oberfinanzdirekt Frankfurt gibt es sowohl steuerpflichtige als auch nicht steuerpflichtige Arten von Preisgeldern. Besteht ein wirtschaftlicher Zusammenhang zwischen dem Preisgeld und einer der sieben Einkunftsarten des Steuerrechts, dann ist dieses Preisgeld steuerpflichtig. Dies ist vor allem meist bei Preisgeldern für wissenschaftliche und künstlerische Leistungen der Fall. Werden Preisgelder dafür vergeben, den Preisträger oder dessen Lebenswerk zu ehren, sind diese Gelder meist von der Steuerpflicht ausgeschlossen.