{"id":11027,"date":"2018-11-20T10:59:17","date_gmt":"2018-11-20T09:59:17","guid":{"rendered":"https:\/\/tunal-stb.de\/valuation-of-benefits-in-kind-inclusion-of-shipping-costs-in-the-44-euro-exemption-limit\/"},"modified":"2023-07-21T09:36:13","modified_gmt":"2023-07-21T07:36:13","slug":"valuation-of-benefits-in-kind-inclusion-of-shipping-costs-in-the-44-euro-exemption-limit","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/valuation-of-benefits-in-kind-inclusion-of-shipping-costs-in-the-44-euro-exemption-limit\/","title":{"rendered":"Valuation of benefits in kind – inclusion of shipping costs in the 44 euro exemption limit"},"content":{"rendered":"

Valuation – Benefits in kind – Inclusion – Shipping costs – 44 Euro exemption limit<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Bewertung von Sachbez\u00fcgen \u2013 Einbeziehung der Versandkosten in die 44 Euro-Freigrenze” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator css=”.vc_custom_1542702816367{margin-bottom: 5% !important;}”]

Remuneration in kind,<\/h2>\n

given to employees in the form of goods or goods vouchers are exempt from wage tax and social security contributions if they do not exceed a total of 44 euros per month. The value to be used is the final price; this is the proven most favorable price<\/strong>, including all ancillary costs, at which the goods or services are offered to end consumers<\/strong> on the market.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

In addition to the cost of the product<\/h2>\n

shipping costs<\/strong> are often incurred in the mail order and online business; until now, it was questionable whether these had to be included. According to a recent ruling by the German Federal Fiscal Court, home delivery to the employee is generally to be considered an additional benefit under the 44 euro exemption limit. If the most favorable retail price is determined in the online and mail-order business (including shipping costs), these costs are added to the value of the goods if shipping is calculated separately; this can lead to the entire non-cash benefit becoming subject to wage tax and possibly social security contributions even if the limit is exceeded slightly.<\/p>\n<\/div><\/div>

(For further comments and information, please see our Information Letter 11\/2018).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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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>\n","protected":false},"excerpt":{"rendered":"Valuation – Benefits in kind – Inclusion – Shipping costs – 44 Euro exemption limit [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Bewertung von Sachbez\u00fcgen \u2013 Einbeziehung der Versandkosten in die 44 Euro-Freigrenze\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator css=\".vc_custom_1542702816367{margin-bottom: 5% !important;}\"]Remuneration in kind, given to employees in the form of goods or goods vouchers are exempt from wage tax and social security...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[535,899,1332],"tags":[1333],"class_list":["post-11027","post","type-post","status-publish","format-standard","hentry","category-information-letter","category-remuneration-in-kind","category-shipping-costs","tag-benefits-in-kind"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11027","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=11027"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11027\/revisions"}],"predecessor-version":[{"id":11058,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11027\/revisions\/11058"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=11027"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=11027"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=11027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}