Tax & Legal

Categories: All (7 found)

1. 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 cases

   Keywords: benefit in kind, income tax exemption
2. 11.11.2022

   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.)

   Categories: Legislation

   Keywords: Inflation, Income Tax Act, income tax ex ...
3. 04.11.2022

   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

   Categories: Legislation

   Keywords: Income Tax Act, income tax exemption, ch ...
4. 14.09.2022

   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.

   Categories: Tax & Legal News

   Keywords: Income Tax Act, income tax exemption
5. 07.06.2022

   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

   Categories: Official Pronouncements, Tax & Legal New ...

   Keywords: Personal expense deduction, Income Tax A ...
6. 28.04.2021

   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.

   Categories: Tax Court

   Keywords: employment income, income tax exemption, ...
7. 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: Legislation

   Keywords: benefit in kind, electric mobility, inco ...