Wage Tax - vdma.org

The VDMA's regional associations have a long tradition of organizing tax events. We will be offering these events again in the first half of 2024. We give you a small preview of when and where!

The Federal Ministry of Finance is adjusting the per diems and overnight allowances abroad in accordance with the Federal Travel Expenses Act as of January 1, 2025.

In its ruling of 23.11.2023 (case reference: VI R 15/21), the Federal Fiscal Court (BFH) provided important information on lump-sum taxation in accordance with Section 37b EStG in connection with VIP boxes and the scope of their benefits.

The BMF has published the new non-cash benefit values for meals in a BMF letter.

After the possibility of paying the tax-free inflation compensation lump sum was included in the law (§ 3 No. 11c EStG), the Federal Ministry of Finance (BMF) has now published an FAQ to clarify individual questions.

As part of the third relief package, the German government had agreed on the temporary introduction of a tax-free special payment. This was adopted by the Bundestag today in the second and third readings.

The German government has agreed on a draft annual tax law and introduced it into the parliamentary procedure. It also includes some regulations for wage and employee taxation.

With the letter dated 05.11.2021, the BMF recasts the administrative principles, in particular regarding private use.

The BMF refrains from adjusting the foreign per diem and foreign overnight allowances according to the Federal Travel Expenses Act as of January 1, 2022. The regulations made for the year 2021 shall continue to apply for 2022.

When company cars are provided for private use, it often happens that employees bear certain costs. Such costs borne by the employee reduce the value of use for income tax purposes.

In a ruling on the wage tax treatment of cancellations of company events at short notice, the BFH has clarified that the costs of the external framework are only to be allocated to the actual participants.

If employees are under pressure due to emergency situations, employers may also assist their employees by providing tax-free support benefits under certain circumstances.

The Federal Ministry of Finance (BMF) has published an implementation guide on the tax recognition of employer benefits for workplace health promotion (§ 3 No. 34 EStG).

The BMF letter dated April 13, 2021 comments on the differentiation between cash and non-cash wages. In doing so, a transitional regulation is created for the treatment of cash cards and vouchers.

In the following, we have compiled and answered the basic questions on these instruments for you.

Since June of this year, the possibilitie exists to pay out benefits in connection with the Corona crisis (also known as the Corona special payment or Corona bonus) to employees tax-free up to an amount of EUR 1,500. On the occasion of the planned extension of this regulation until the end of June 2021, we would like to briefly present the key points of this regulation.

The Federal Fiscal Court (Bundesfinanzhof, BFH) has ruled in several judgments on the new tax law on travel expenses that has been in force since 2014.

The tax-free job ticket has been reintroduced since January 1, 2019. This is intended to make the job ticket more attractive again for companies and employees.

Since January 1, 2019 there has been a new regulation for the taxation of electric and hybrid vehicles.

In its ruling of 27 June 2018, 3 K 870/17, the Cologne Tax Court decided that the wage tax treatment of company events must be based on the number of those for whom the costs were calculated.

The 1% rule applies to the provision of a company car for private use, but not to trucks and tractors, as these are not normally used for private purposes. And the workshop car?

The Federal Ministry of Finance (BMF) has commented on the extent to which the ruling principles of the decision of the Federal Court of Finance (BFH) on so-called mayor or authority leasing (VI R 75/13) are also applicable outside of authority leasing.