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November 29, 2011 | 20,00 EUR | answered by Dipl.BW/SB Ulrich Stiller

Hello, I am self-employed. A supplier gives me vouchers once a year, but now we have reached a scale where I would like to clarify the tax situation.

For this year, 3000 euros are available for "payout".

In what way can I transfer the amount to my personal assets in the most tax-efficient manner?

Is there a special solution for one-time payments?

I actually do not want to increase my personal tax burden or the company's profit!

What alternatives are available?

Dipl.BW/SB Ulrich Stiller

Dear inquirer,

Thank you for your inquiry, which I would like to answer based on your information and in the context of your commitment in a preliminary consultation as follows:

Based on the facts you have provided, I assume that you generate income from a business operation.

The redemption of vouchers increases your taxable profit.

As part of a profit determination according to § 4 paragraph 3 of the Income Tax Act (EStG), i.e. by comparing business income with business expenses, the profit increases at the time of voucher redemption. Either your business expenses decrease if the voucher is credited towards the purchase of goods, or your sales revenue increases if the value of the vouchers is paid out. In both cases, there is an increase in profit.

In a profit determination according to § 4 paragraph 3 EStG, you could shift parts or the full payment or credit towards the purchase of goods to the year 2012.

I hope I was able to assist you.

Best regards,

Ulrich Stiller
Tax advisor / Graduate Business Economist