Example: A worker runs each 30 km with the car and 8 km by bus to work on 220 days. The bus monthly pass is 60 euros. So far, it has been tested, whether the distance allowance, or the combination of flat distance rate and actual expenditure is less expensive. Advertising costs (38 km * days * 0.30 EUR 220) 2.508 EUR arise with the Entferungspauschale. Taking into account the actual expenses are deductible 2.700 EUR (30 km * days * 0.30 EUR 220 plus 12 months * 60 EUR). In the future, but only the removal fee (2.508 EUR) compare with the actual costs (720 EUR).
Less than so far, only 2.508 EUR and thus EUR 192 are removable. Fuel vouchers – federal financial judge soft of restrictive practice financial management in addition to the monthly salary from employer can even remuneration in kind such as such as tank its employees and Provide gift certificates or job tickets. Also this is wages, which is basically lohnsteuer – and social welfare. If these non-cash remuneration per month not more than 44 EUR, they may be granted but lohnsteuer – social tax free. But just when the tank vouchers that are very popular in many companies, the tax authorities only under very restrictive conditions acknowledges tax-free thing related. If a coupon next to the name of the zuzuwendenden goods or services is also still an amount, the financial management adopts a taxable salary of bar, E.g.
in a tank voucher for Super gasoline to the value of EUR 44. The federal financial judge with several current decisions rightly rejected this notion. Because, ultimately, there would be no more non because a certain value is every thing grant. Rather the question decides which performance of its employees, if bar wages or benefits in kind, on the basis of contractual agreements An employer can claim.