Kostenerstattungen eines kirchlichen Arbeitgebers an seine Beschäftigten für die Erteilung erweiterter Führungszeugnisse, zu deren Einholung der Arbeitgeber zum Zwecke der Prävention gegen sexualisierte Gewalt kirchenrechtlich verpflichtet ist, führen nicht zu Arbeitslohn (BFH, Urteil v. 8.2.2024 – VI R 10/22; veröffentlicht am 10.5.2024).
(Quelle: VSH Diensleistungs GmbH)
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