Thing Respect Allowance: Fuel Voucher To Employees On Fixed Amount

Gasoline coupon to workers on fixed amount only when real benefits in kind, which the worker receives from his employer, engages the monthly thing respect allowance ( 8 para 2 sentence 9 EStG) amounting to 44. This tax privilege so as not even applies not for remuneration in money, if the employer leaves the workers a voucher to purchase of a given product at a fixed amount. This has confirmed the FG Munchen by decision of November 26, 2007 this limit may be exceeded to a single euro; otherwise, is the thing or non-cash remuneration of the first cents are taxable. However b ITA not negative according to 37 flat rate taxable remuneration in kind to employees in the weight. Example: The GmbH gives every month a tank voucher for the purchase of normal gasoline at a price of 20 its Managing Director.

This tax so assessed, as the GmbH had monthly a 20 Bill given the Managing Director. The cash grant is thus fully subject to tax. This would be different to assess if the tank voucher on a specific liter indication would be the equivalent does not exceed the amount of 44. This grant would pay tax free source: VSRW-Verlag, Bonn