Specialist knowledge Monetary benefits

Brief overview: Wages in tax law/remuneration in social security law

• Delimitation of wages - no wages in tax law.
• Delimitation of remuneration - no remuneration in social security law.
• When are benefits granted in the company's own interest?
• Cash salary conversion: The balancing act between design and risk.

Monetary benefits in detail

• Reimbursement of out-of-pocket and professional expenses, assumption of training costs, tuition fees: Tax-free - but only if structured correctly!
• Attentions, amenities and gifts in kind. How often can the employer give something tax-free?
• Relationship purchasing, framework agreements, Miles and More points.
• Factory outlet or works council: Optimal organization of price advantages for employees.
• Company car/e-bike: Conventional company car or already electromobile - tax safe design - which BMF circular you should know.
• Job tickets - public transportation, travel allowances, BahnCard - what remains tax-free and when?
• Employer loans at reduced interest rates.
• Use of PC, cell phone, Internet and company credit card.
• From non-smoking courses and yoga to glasses for the computer workstation: Which health measures remain tax-free?

Employer events

• Business trip with private extension, meetings with supporting program: Correct allocation and reliable assessment under tax law. 

Tax allowances and tax exemptions

• Clarity in the flood of allowances and exemption limits: discount allowance, allowance for customer loyalty programs, allowance for health measures, tax-free hospitality.
• At a glance: Lump-sum taxation in accordance with § 37 EStG.

Current case law

• Current changes in supreme court case law.
• Current instructions from the tax authorities.

Information on the employer's recording and monitoring obligations