27.02.2024 Flat-rate tax for the use of VIP hospitality lounge for cust ... The Supreme Tax Court ruled that the provision of seats in a VIP hospitality lounge (VIP box) free of charge to business partners and employees constitutes a benefit in kind that may be taxed at a flat rate in accordance with Section 37b of the German Income Tax Act. The benefit in kind was by way of the use of the individual VIP box seat. Expenses relating to empty seats are not to be considered. Categories: Supreme Tax Court casesKeywords: employee benefit, benefit in kind
26.02.2024 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. Categories: Supreme Tax Court casesKeywords: benefit in kind, income tax exemption
14.01.2020 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. Categories: LegislationKeywords: benefit in kind, electric mobility, inco ...
27.10.2015 Staff parties The finance ministry has issued a decree on the taxation of the benefit in kind from staff parties and similar functions in 2015. Categories: Official PronouncementsKeywords: benefit in kind, staff parties
26.05.2015 Employee benefits in kind The finance ministry has brought its decrees on subsidised staff loans and on the flat rate taxation of benefits in kind available to employees generally up to date in line with recent court decisions. There are no major changes in substance. Categories: Official PronouncementsKeywords: benefit in kind, staff loans
21.05.2013 Employee option in valuing staff purchases The finance ministry has instructed tax offices to follow the Supreme Tax Court in allowing employees to value their benefit from subsidised staff purchases under the general rules for benefits in kind, if more favourable. Categories: Official PronouncementsKeywords: benefit in kind, staff purchases
23.04.2013 Payment of specific car costs does not reduce benefit in kin ... The finance ministry has decreed that lump sum and pro rata payments by the employee reduce the company car benefit in kind whilst the assumption of specific costs does not. Categories: Official PronouncementsKeywords: company car, benefit in kind, 1% rule
07.11.2012 Staff sales benefit to be based on local net retail price The Supreme Tax Court has allowed employees to base the benefit in kind from their staff rebate on purchases of company goods on either of the two alternative methods laid down in the Income Tax Act, taking the lowest locally available retail price net of all rebates in both cases. Categories: Supreme Tax Court casesKeywords: benefit in kind, staff sales, rebate
