Demand for taxation of purchase price refund job ticket
March 30, 2020 | 25,00 EUR | answered by Steuerberater Knut Christiansen
Job ticket was requested from the employer, there was only the option of annual payment, monthly payment was not offered. However, since I changed jobs due to moving and therefore also canceled the job ticket, I was refunded the purchase price for the remaining months.
I don't understand why this is subject to income tax.
It's my money that I paid upfront (for a job ticket for 12 months), I used the job ticket for 7 months and didn't use it for 5 months, hence the refund for the 5 months I didn't use the job ticket.
With a previous employer, I paid for the job ticket monthly and when I canceled it, I didn't have to pay income tax for the unused months either.
Can you please explain to me why the refund for the annual amount is subject to income tax. If I pay monthly - as with the other employer - there is no refund due to cancellation, and suddenly nothing is subject to income tax.
Hello!
Unfortunately, the inquiries on this portal seem to be limited. I'm sorry that you had to spend additional money here.
The reason for the obligation to pay income tax is that your employer can only reimburse the part that is tax-free for the period of employment. Therefore, he cannot reimburse you tax-free for the proportionate amount of time when you are no longer working for him. This is the reimbursement of expenses incurred that are no longer related to this activity. Furthermore, it could have been possible that your new employer would then grant you a tax-free subsidy for the job ticket in the future.
With a monthly reimbursement, you will be reimbursed for your expenses proportionately (reimbursement of business expenses). For a month used, you will also be reimbursed for a month. The reimbursement is therefore 1:1.
I hope I have answered your question, even though you were surely hoping for a more positive answer.
Best regards,
Knut Christiansen
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