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