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Wage Tax

Rules for taxation of wages

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German wage tax is one of the most relevant taxes for Corporations operating in Germany. This site shall give guidance in handling this field of taxes.

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With the BMF letter dated 13.04.2021, a position is taken on the differentiation of cash and non-cash wages. In doing so, a transitional regulation is created for the treatment of cash cards and vouchers.

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Meal allowances for trips abroad from 01.01.2025

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.

(Wage) tax issues relating to Euro 2024

The joys of the European Championships are not only shared with family and friends, but also often with employees and business associates. This brings with it a number of tax issues.

BFH ruling on lump-sum taxation in accordance with Section 37b EStG for VIP boxes

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.

Non-monetary remuneration values for meals in 2024

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

VDMA tax findings in spring 2024

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!

BMF publishes FAQ on inflation compensation lump sum

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.

Bundestag approves tax-free inflation compensation premium of up to 3,000 euros

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.

Changes in income tax: Home office flat rate, workroom and pension expenses

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.

New BMF letter on company car leasing and e-mobility

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

Meals per diems for trips abroad as of 01.01.2022

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.

Company car: Treatment of the employee's usage fees

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.

BFH rules on "no shows" at company events

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.

Tax-free support benefits due to need for assistance

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

Company health support in wage tax

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).

Application letter on the distinction between cash and non-cash remuneration

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.

Overview: Partial retirement and early retirement

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

The Corona special payment - tax-free support benefits due to the Corona crisis for employees

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.

Current judgements of the BFH on travel expenses law

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.

Tax exemption for the job ticket

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.

Governmental funding of electromobility: New regulations for company car taxation of electric and hybrid vehicles

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

Company events: Cancellations at short notice neither a burden nor an enrichment for the participating employees

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.

How are so-called workshop cars treated for wage tax purposes?

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?

Company car leasing

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.

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Working Group Wage Tax

In this committee, experts from various tax disciplines and company sizes are in professional exchange. Important topics are, for example, the implementation of TCMS by means of digital tools or the

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For many employees, working in a home office is a completely new situation that has caught them very unprepared due to the pandemic. This raises a host of practical and legal issues.
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Whether it be short-time work, service contracts, working shifts or home office, the parameters for modern work and flexible crisis measures are changing continuously.
Work assignments in Europe
Regarding work assignments in Europe, three completely different topics - "reporting requirements", "social law: A1 certificate" and "labor law: posting of workers directive" - are increasingly moving into the spotlight.
Posting of Employees
The deployment of employees abroad is part of the daily business for many companies, but nevertheless regularly triggers many questions in the area of labor, tax, social security and immigration law.

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