(2023) How should private withdrawals of goods be valued?

If you withdraw business goods and fixed assets for private purposes, please state the corresponding book value. The same applies to non-cash benefits to employees of the company, unless they are tokens of appreciation worth less than 60 EUR.

In certain industries, the withdrawal of foodstuffs for private consumption can be calculated using flat rates. These are announced by the tax authorities and eliminate the need to record a large number of individual withdrawals. The flat rates are annual values for one person. For children up to the age of 2, no flat rate is applied; up to the age of 12, half of the respective value is to be applied.