Sponsoring in tax law

Sponsorship ist eine besondere Form der Werbung. Es wird als Instrument des Marketing eingesetzt. Ein Sponsor wendet dem Gesponserten Geld- oder Sachleistungen zu. Im Gegensatz zur Spende wird dabei vom Empfänger der Gelder eine (vertraglich festgelegte) Gegenleistung erwartet.
Advertising measures are usually agreed (e.g. use of a sponsor's logo in advertisements for events). From a tax point of view, the sponsor's expenses can be business expenses or donations, depending on the contract structure (cf. BMF letter of February 18, 1998, IV B 2 - S 2144 - 40/98). The amount of the deductibility is based on this.

If the recipient is a tax-privileged corporation (non-profit), the income can be achieved tax-free in the non-material area or in asset management or be taxable income from commercial operations. The general demarcation rules apply.

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