{"id":10405,"date":"2019-01-09T10:25:06","date_gmt":"2019-01-09T09:25:06","guid":{"rendered":"https:\/\/tunal-stb.de\/additional-tax-free-employer-benefits-from-2019\/"},"modified":"2023-07-21T09:35:35","modified_gmt":"2023-07-21T07:35:35","slug":"additional-tax-free-employer-benefits-from-2019","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/additional-tax-free-employer-benefits-from-2019\/","title":{"rendered":"Additional tax-free employer benefits from 2019"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>Additional tax-free employer benefits from 2019<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Zus\u00e4tzliche steuerfreie Arbeitgeberleistungen ab 2019&#8243; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator css=&#8221;.vc_custom_1547020740069{margin-bottom: 20px !important;}&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>As part of an amendment to the law, improvements are planned for employer benefits in connection with the employee&#8217;s journeys from home to the place of work (first place of work) or for private journeys:<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><ul>\n<li>As of January 1, 2019, employer <strong>allowances<\/strong> are exempt from wage tax and social security contributions if they are paid in addition to the wages owed anyway for travel by <strong>public transport<\/strong> on scheduled services and local public transport. The same applies to the free or <strong>reduced-price use of<\/strong> public transport on regular routes (so-called job tickets). These tax-free benefits reduce the deductible commuting allowance. The employer still has the option of a flat-rate wage tax of 15% for benefits in kind provided by the employer with regard to the employee&#8217;s transportation between home and the first place of work or for subsidies to the employee&#8217;s corresponding expenses (Section 40 (2) sentence 2 EStG). In the future, this regulation will continue to have significance for the use of non-public means of transport.<\/li>\n<li>From 2019 up to and including 2021, benefits granted by the employer for the use of a <strong>company bicycle<\/strong> will also be exempt from wage tax and social security contributions. This also includes the so-called e-bikes, for which there is no obligation to mark and insure (with motor assistance up to 25 km\/h); the e-bikes subject to registration are excluded from the tax exemption.<\/li>\n<\/ul>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong><em>(For further comments, information and examples, please refer to our <a href=\"https:\/\/adiuvat.eu\/newsletter\/\" target=\"_blank\" rel=\"noopener\">Information Letter 01\/2019<\/a>).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1547021660845-a4f1f2f3-b21e-6&#8243; include=&#8221;6226,6225,6224&#8243;][vc_message]\n<h2 class=\"widget-title\"><strong>A) Newsletter order<\/strong><\/h2>\n<p>Always be well informed, do not miss any news! With our newsletter service you will always receive current information about our office and this conveniently by e-mail (e.g. changed opening hours, etc.). Of course, you can easily unsubscribe from the newsletter at any time. At the end of each newsletter you will find a corresponding unsubscribe link. To do this, simply enter your e-mail address&#8230;<\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><a href=\"https:\/\/adiuvat.eu\/newsletter\/\" target=\"_blank\" rel=\"noopener\"><strong>B) Subscribe to information letter<\/strong><\/a><\/h2>\n<div class=\"textwidget\">\n<p>Convenient by e-mail. To subscribe, simply enter your email address and you will be sent the latest version of our information letter.<br \/>\nYour advantage when registering: You will always receive this up to date at the beginning of each month.<\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><strong>C) Subscribe to blog via email<\/strong><\/h2>\n<form id=\"subscribe-blog-blog_subscription-2\" accept-charset=\"utf-8\" action=\"#\" method=\"post\">\n<div id=\"subscribe-text\">\n<p>Enter your email address to subscribe to this blog and receive notifications of new posts via email.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/vc_message]<\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\">[ultimate_spacer height=&#8221;50&#8243;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\">Neumann &amp; Walczak &#8211; tax consulting company GmbH &#8211; Robert-Bosch-Strasse 1 &#8211; 59439 Holzwickede<\/p>\n<p style=\"text-align: center;\"><span class=\"Stil6\"><br \/>\n  <span class=\"Stil42\">Neumann &amp; Walczak Tax Consultants &#8211; Partnership &#8211; <\/span><br \/>\n<\/span>Robert-Bosch-Strasse 1 &#8211; 59439 Holzwickede<\/p>\n<hr>\n<p style=\"text-align: center;\">Website: www.neumann-walczak.de &#8211; E-mail: info@neumann-walczak.de<\/p>\n<p style=\"text-align: center;\"><span class=\"Stil39\">Phone: (0049) 02301 &#8211; 91 291 0 &#8211; Fax: (0049) 02301 &#8211; 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Additional tax-free employer benefits from 2019 [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Zus\u00e4tzliche steuerfreie Arbeitgeberleistungen ab 2019\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547020740069{margin-bottom: 20px !important;}\"]As part of an amendment to the law, improvements are planned for employer benefits in connection with the employee&#8217;s journeys from home to the place of work (first place of work) or for private journeys: As of January...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[538,1074,535,1076],"tags":[1078],"class_list":["post-10405","post","type-post","status-publish","format-standard","hentry","category-e-bikes-en","category-employer-benefits","category-information-letter","category-tax-free","tag-employer-benefits"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10405","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=10405"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10405\/revisions"}],"predecessor-version":[{"id":10449,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10405\/revisions\/10449"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=10405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=10405"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=10405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}