Can I, as a cross-border commuter, also take advantage of tax-exempt benefits in kind?
February 18, 2024 | 50,00 EUR | answered by Helma Fischer
Dear tax advisor,
I am Dirk Schreiber and work as a cross-border commuter in Switzerland. In my current professional situation, I have the opportunity to receive tax-free benefits in kind from my employer. However, I am unsure if as a cross-border commuter I am actually entitled to receive these benefits tax-free.
I am currently in a situation where I am concerned about my tax situation and am trying to find ways to optimize my tax burden. I have heard that there may be special regulations and advantages for cross-border commuters when it comes to the taxation of benefits in kind. However, I am not sure if I, as a cross-border commuter, can actually take advantage of these benefits and how I should proceed.
My main concern is that I do not want to make any incorrect tax decisions that could lead to undesirable consequences. Therefore, it is very important for me to clarify whether I, as a cross-border commuter in Switzerland, can receive tax-free benefits in kind and how I should proceed legally.
Could you please help me and provide information on whether and how I can receive tax-free benefits in kind from my employer as a cross-border commuter? Are there any special regulations or requirements that I need to consider? I would be very grateful if you could assist me in this matter.
Thank you in advance for your support.
Best regards,
Dirk Schreiber
Dear Mr. Schreiber,
Thank you for your inquiry regarding the possibility of receiving tax-free benefits from your employer as a cross-border commuter in Switzerland. As a tax advisor specializing in cross-border commuter issues, I would be happy to assist you and provide you with some important information on this topic.
First and foremost, it is important to know that cross-border commuters are subject to special tax regulations, as they work in a country different from the one in which they reside. In your case, since you work in Switzerland and presumably live in Germany, the regulations of the double taxation agreement between Germany and Switzerland apply to you.
Regarding tax-free benefits from your employer, there are some important points to consider. Generally, benefits in kind that you receive from your employer as a cross-border commuter are usually taxable. However, there are exceptions where certain benefits in kind may be tax-free. These may include, for example, certain subsidies for kindergarten fees or specific services directly related to your work as a cross-border commuter.
To determine whether the benefits in kind offered by your employer are tax-free, I recommend consulting an experienced tax advisor. They can assess your individual situation and inform you exactly which benefits in kind are tax-free and which are not. Additionally, they can help you with the correct handling and declaration of these benefits in kind to avoid tax consequences.
It is important that you do not make incorrect tax decisions, as this can lead to unwanted consequences. Therefore, it is advisable to seek professional help early on to optimize your tax situation as a cross-border commuter.
I hope that this information has been helpful to you. I am available for a detailed consultation and clarification of your individual situation. Please do not hesitate to contact me to arrange a consultation appointment.
Best regards,
Helma Fischer, Tax Advisor
