26. Februar 2024 No tax exemption for accommodation and catering costs borne ... The Supreme Tax Court ruled that free or subsidized accommodation and meals provided by the employer in connection with preventive health services are generally not tax-exempt under Section 3 No. 34 German Income Tax Act. Kategorien: Supreme Tax Court casesSchlagwörter: benefit in kind, income tax exemption
11. November 2022 Bundestag passes Inflation Compensation Act On 10 November 2022, the Bundestag passed the bill introduced by the ruling Coalition "to compensate for inflation through a fair income tax rate and to adjust other tax regulations" (Inflation Compensation Act.) Kategorien: LegislationSchlagwörter: Inflation, Income Tax Act, income tax ex ...
04. November 2022 Adaptation of the Inflation Compensation Bill On 2 November 2022, the Federal Cabinet adopted the 5th Tax Progression Report and the 14th Subsistence Minimum Report. The Inflation Compensation Bill, which was introduced on 14 September 2022, is now to be adapted during further parliamentary procedures. It is to take effect on 1 January 2023 Kategorien: LegislationSchlagwörter: Income Tax Act, income tax exemption, ch ...
14. September 2022 Federal Cabinet approves Inflation Compensation Bill: cushio ... On 14 September 2022, the German Federal Cabinet approved a bill for an Inflation Compensation Act to compensate for inflation-related additional burdens by means of a fair income tax rate and an adjustment to other tax regulations. Kategorien: Tax & Legal NewsSchlagwörter: Income Tax Act, income tax exemption
07. Juni 2022 Federal Ministry of Finance: Effects of the so-called 9-Eur ... On 31 May 2022, the German Federal Ministry of Finance (MoF) published a circular on the salary withholding tax treatment of supplementary payments by employers to employees' expenses for local public transport during the period in which the so-called 9-Euro-Ticket is available. The circular provides practical guidance on the application of the tax exemption of Section 3 Number 15 of the German Income Tax Act (ITA) vis-à-vis the 9-Euro ticket Kategorien: Official Pronouncements, Tax & Legal New ...Schlagwörter: Personal expense deduction, Income Tax A ...
28. April 2021 Proof of payment of foreign wage taxes by employer's certifi ... An employer's certificate is sufficient for the proof of taxation of wages in India in order to claim tax exemption under the relevant terms of the Double Tax Treaty between Germany and India. The submission of an official income tax assessment notice is not mandatory for claiming the exemption under the subject-to-tax clause of the German Income Tax Act. Kategorien: Tax CourtSchlagwörter: employment income, income tax exemption, ...
14. Januar 2020 Principal tax authorities of the Federal States issue decree ... On 9 January 2020 the principal tax authorities of the Federal States issued a decree on the monthly average value for income tax purposes of the benefit-in-kind received by employees for the provision of electric bicycles by their employer. Kategorien: LegislationSchlagwörter: benefit in kind, electric mobility, inco ...