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.

The Federal Labor Court

Monday: Regular work exemption subject to is not the operational exercise Monday: regular work exemption subject to is not going to the operational practice of case: in recent years, an employer on Christmas Eve, new year’s Eve and Carnival Monday issued his workers regularly brought forward. Work relief was always connected with the note that the regulation applies only to that particular year. In 1992, the parade because of the so-called Gulf war failed. The employer therefore saw off a work exemption for the Monday and also for Christmas Eve and new year’s Eve. A worker thought this was not justified. He held that compensation for the lost vacation days is entitled to him. He have must rely on the long-standing practice of the liberation of the work on the said days. This has now also part of the contract. The decision of the Federal Labor Court: The Federal Labor Court ruled that the employee not a claim on future exemption still on Court denied an operational exercise for the reasons given in the decided case. Employers have shown here recognizable for the workers, that the work exemption will apply only for the year in question. The workers have may therefore not assume, that a work exemption would be on these days at the new every year, but that the employer would make a new decision on the exemption rather annual.

Tax Assesments

Change the tax assessments makes the Office. No further objection necessary calls the payroll tax help for workers e.V. Jeff Gennette has much to offer in this field. after the verdict to the better deduction for domestic work rooms’ now a rapid implementation of the new legal situation. At the same time, the tax professionals of the nationwide association headquartered in Gladbeck welcome the judgment. This is a more resounding slap in the face for the Government,”says Gerd Wilhelm, Deputy Chairman of the income tax help. He recalled that already the constraint of the distance allowance has been tipped by the Federal Constitutional Court. A beautiful win against attempts to cut advertising costs”In the current case of the domestic work room the judges as unconstitutional rated it that teachers, field staff and other professions do not tax your work room.

A beautiful win against the legislature’s attempts to cut advertising costs”, so Wilhelm. Before the judgment was in the notification to the Income tax from 2007 for the expenses of the home work room ( 4 paragraph 5, sentence 1 No. 6 b set 2 EStG in the version of the StandG 2007) a deduction limit. But not only the expenses for the domestic study, but also the costs of the facilities, as for curtains, lamps, carpets, wallpaper, etc. and renovation costs, were no more than to claim advertising costs. For many professions, this meant loss of tart.

Who by his or her employer to provide has received no work room or did more than 50 percent of his work from home, such as teacher and field staff had to accept significant cuts. Only if the study formed the Centre of the entire business and professional activity, it was still deductible old case-law. Tax bills are retroactive to January 1, 2007 with the new ruling by the Federal Constitutional Court, the legislature is now changed no. obliged retroactively to January 1, 2007, through amendment of 4 paragraph 5, sentence 1 6B EStG the to eliminate the unconstitutional state. In plain language, this means that again in the recent exceptional cases costs are allocated up to an amount of 1250 euro. Also the adopted tax bills must be changed from 2007, 2008 and 2009. Prerequisite is, that the expenses for the study requested objection raised against the adopted decisions and requested the suspension of the procedure or the temporary nature, noted the temporary nature in the tax assessment officio. The changes to provisional tax or assessment notices takes over the IRS, a further objection on the part of the taxpayer is not required. A change in final tax assessments, which have not been challenged, not be considered. Tax assessments, which have acquired have no legal force, opposition can be inserted or expanded an ongoing opposition. If you have further questions you can contact a counselling of our income tax assistance Association. You find the helpline in your area see. Board wage tax aid for workers e.V. wage tax relief organization based in Gladbeck

Tax Return With A Money-back Guarantee

The new control software of the academic Association at Tchibo Mannheim, December 15, 2010. From 28 December’s everywhere the new tax software for tax return 2010 at Tchibo. The program of the academic Consortium is available for 9.99. Is online the order under control from December 21, possible as a download without shipping costs. The software of the academic Association, a trademark of Wolters Kluwer Germany, was twice in a row price-performance-winner in the tax software test in ComputerBild (Computer Bild 4/2009 and 4/2010, in the test: 2009 and 2010 tax-taxi). Quickly click to the maximum tax refund the software guides the user quickly and easily provides for tax returns 2010 for this among other things the Navigator, who heads tax-lay people to their destination. In addition, the program provides numerous tips on each topic.

At the end of the electronic tax inspector checks the data for errors and completeness. Support even after the tax declaration the software their users: the decision examiner uncovers what has not recognised the financial Office and assists in a contradiction. Customers who last year bought the tax software at Tchibo, can simply take over their previous year’s data. A highlight of the Tchibo software is the money-back guarantee: the IRS paid no taxes, the buyer gets back its purchase price. Customers who sign up for online purchasing for the acquisition of the subsequent version, also benefit from a price guarantee: you receive next year the current tax software of the academic Association, for the 2011 tax return back for 9.99 Euros plus shipping costs. The academic consortium of independent information service provider relating to taxes, money and law is working with the academic community for over 35 years. “Under the slogan, you know what to do” the Publisher offers guides and software for consumers. Daily tips and trivia will find people interested in the Internet portals steuertipps.de, geldtipps.de, rechtstipps.de and maklercockpit.de.

The academic working group Wolters Kluwer is part of the international Informationsdienstleisters. The Wolters Kluwer Germany GmbH for more information see about Wolters Kluwer Germany a knowledge and information society service provided is right, especially in the areas of economy and taxes offers in-depth technical information for professional users. The company has its headquarters in Cologne employs approximately 1,000 employees at 22 locations and operates over 25 years of experience in the German market. Wolters Kluwer Germany is part of the international Informationsdienstleisters Wolters Kluwer n.v., whose core markets law, economics, taxes, accounting, corporate, financial services and healthcare are. Wolters Kluwer has annual sales (2009) of Euro 3.4 billion, employs approximately 19,300 people and is represented in over 40 countries. How to contact with Angelika Krauss press and public work academic Arbeitsgemeinschaft Publisher Wolters Kluwer Germany GmbH Janderstrasse 10, 68199 Mannheim FON: + 49.621.86 26 5258 fax: + 49.621.86 26 5252