fare tax-free
May 8, 2012 | 25,00 EUR | answered by Wirtschaftsprüfer André Hintz
Hello,
can fare money be paid tax-free up to the amount of 44.00 euros with the salary, or does a voucher from the gas station have to be handed over to the employee?
In Lexware there is a wage type called "tax-free fare money". If 44 euros are entered there, they will be paid out with the salary. Is this correct? And legally valid from a tax perspective?
Best regards
Dear questioner,
I would like to answer your question within the framework of an initial consultation and your fee commitment, in accordance with the rules of the online portal. My response is based on the facts you have presented.
First of all, it is questionable whether you want to make a monetary donation or provide a genuine benefit in kind.
In the case of a monetary donation, such as a subsidy for travel costs between the workplace and the employee's residence, a flat-rate income tax can be levied.
The provision of travel cost subsidies is therefore not tax-free, but is subject only to a flat tax rate of 15 percent. The condition is that the subsidies are granted in addition to the salary.
The employer is the tax debtor. However, there is the possibility to transfer the tax to the employee. The subsidies are credited to the employee's advertising costs.
If you wish to provide a genuine benefit in kind to your employee, it must be in the form of a voucher that is earmarked for a specific purpose. For example, the voucher must be specifically for refueling or for public transportation as a job ticket. The voucher should not be payable in cash.
These benefits in kind remain tax-free if the total payments for the benefits in kind do not exceed 44 euros per calendar month per employee.
I hope that my explanation has been helpful to you and remain
Yours sincerely,
André Hintz
Tax consultant
