The Cologne Financial Court has ruled that the number of participants actually registered should be used to determine the proportion of the taxable income (lohnsteuerpflichtigen )from a company event.

The remuneration of the managing partners must be reviewed regularly for their reasonability. The following salary components are taken into account during this review: Fixed salary (including overtime compensation), additional compensation (e.g. vacation pay, bonuses, gratification), pension commitments as well as benefits in kind.

Even when a property has been rented and is umsatzsteuerpflichtig (subject to Value Added Tax), demolition and disposal costs are no longer part of the rental which is subject to VAT.