13.11.2024 MoF: Wage tax treatment of employer‘s expenses for employees ... In a recent circular, the Federal Ministry of Finance (MoF) comments on the question of how expenses for safety measures borne or reimbursed by the employer for employees who are exposed to a specific risk due to their professional position are to be treated for wage tax purposes. The detailed circular was issued with reference to the outcome of discussions with the highest tax authorities of the German Federal States. Categories: Official PronouncementsKeywords: wage tax
08.11.2024 MoF: Applicable wage tax table for temporary employment in G ... On 8 October 2024, the Federal Ministry of Finance (MoF) published a new letter on the determination of tax-free and taxable wages in accordance with double taxation agreements and the foreign activity decree in the wage tax deduction procedure. This current letter replaces the previous MoF letter dated 14 March 2017 and is to be applied for all wage payment periods after 31 December 2024. Categories: Official PronouncementsKeywords: wage tax
13.02.2013 Theft from employer is not employment income The Supreme Tax Court has allowed an employer a refund of the income tax paid on a fraudulent salary overpayment despite notification of the tax deduction to the employee, on the grounds that the tax had not been deducted from employment income. Categories: Supreme Tax Court casesKeywords: Fraud, salary withholding tax, wage tax
