{"id":11198,"date":"2019-08-20T12:59:14","date_gmt":"2019-08-20T10:59:14","guid":{"rendered":"https:\/\/tunal-stb.de\/income-tax-changes-planned-promotion-of-electromobility\/"},"modified":"2023-07-21T09:36:33","modified_gmt":"2023-07-21T07:36:33","slug":"income-tax-changes-planned-promotion-of-electromobility","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/income-tax-changes-planned-promotion-of-electromobility\/","title":{"rendered":"Income tax changes planned &#8211; promotion of electromobility"},"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\"><h2>Promotion of electromobility and further income tax changes planned<\/h2>\n<p>As part of the draft law for the further fiscal promotion of electromobility and the amendment of other tax regulations (so-called &#8220;<a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Gesetzestexte\/Gesetze_Gesetzesvorhaben\/Abteilungen\/Abteilung_IV\/19_Legislaturperiode\/Gesetze_Verordnungen\/G-E-Mobilitaet\/1-Referentenentwurf.pdf?__blob=publicationFile&amp;v=2\" target=\"_blank\" rel=\"noopener noreferrer\">Annual Tax Act 2019<\/a>&#8220;), a number of new income tax regulations are planned &#8211; regularly from January 1, 2020 &#8211; among other things:<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><ul>\n<li>Introduces a new tax exemption for in-kind services provided as part of <strong>alternative living arrangements<\/strong>. After that the  <strong>Advantages<\/strong>  of a living space<strong>ner<\/strong>  (e.g. of a student) from the use of a property belonging to him for his own residential purposes  <strong>Accommodation provided<\/strong>  or apartment and the food provided to him as remuneration in kind in exchange for the contribution of services in the private household of a housing provider (e.g. a senior citizen or a young family)  <strong>tax free<\/strong>; the receiving services are at the housing<strong>giver<\/strong>  ebenalls tax-free (new \u00a7 3 No. 49 EStG).<\/li>\n<li>It is regulated by law that parents can claim the <strong>pension expenses of<\/strong> children as &#8220;own&#8221; special expenses regardless of whether the <strong>support<\/strong> was provided by the parents in <strong>cash or in kind<\/strong>.<\/li>\n<li>As an alternative to the tax exemption of  <strong>Grants<\/strong>  of the employer for journeys of the employee with  <strong>public transportation<\/strong>  to the place of work (see Section 3 No. 15 of the German Income Tax Act (EStG)), a flat-rate wage tax option of 25% is to be introduced, even if the benefits in kind are not granted in addition to the wages owed anyway; there is no credit against the flat-rate distance allowance in the case of flat-rate wage tax.<\/li>\n<\/ul>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><ul>\n<li>The <strong>exemption limit for benefits in kind<\/strong> of 44 euros is restricted: In particular, benefits for employees&#8217; private (supplementary) insurance are no longer eligible.<br \/>\nIn the case of discounted rentals of apartments by employers to employees (employee apartments), no taxable remuneration in kind will be recognized in the future if the employee pays at least 2\/3 of the local rent.<\/li>\n<li>The <a href=\"https:\/\/adiuvat.eu\/nachholung-von-angaben-zu-bewirtungsaufwendungen\/\" target=\"_blank\" rel=\"noopener noreferrer\"><br \/>\n  <strong>per diems for meals<\/strong><br \/>\n<\/a> for business trips &#8211; depending on the duration of the absence &#8211; are to be increased from 24 euros to 28 euros or from 12 euros to 14 euros from 2020. Drivers who spend the night in the vehicle can claim an overnight allowance of 8 euros per day as income-related expenses in addition to the meal allowance.<\/li>\n<li>Contrary to current case law, with effect from January 1, 2020, it is to be regulated that the uncollectibility of a <strong>private capital claim<\/strong>, the derecognition or the transfer of worthless capital investments to a third party shall <strong>not be<\/strong> considered as a tax-effective <strong>sale<\/strong> within the meaning of Section 20 para. 6 EStG is taken into account.<\/li>\n<\/ul>\n<\/div><\/div><div class=\"g-cols wpb_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\" style=\"--columns-gap:3rem;\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><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 noreferrer\">Information Letter 08\/2019<\/a>).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/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\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>[vc_masonry_media_grid grid_id=&#8221;vc_gid:1566298332905-88e8d042-a34d-9&#8243; include=&#8221;6226,6225,6224&#8243;][vc_message]<\/p>\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 noreferrer\"><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<p>[\/vc_message][ultimate_spacer height=&#8221;50&#8243;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><\/div><\/div>\n<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 Walczak &amp; Partner Tax Consultant and Lawyer &#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":"Promotion of electromobility and further income tax changes planned As part of the draft law for the further fiscal promotion of electromobility and the amendment of other tax regulations (so-called &#8220;Annual Tax Act 2019&#8220;), a number of new income tax regulations are planned &#8211; regularly from January 1, 2020 &#8211; among other things: Introduces a...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[538,692,1197,535,959,1317,1223],"tags":[1204,1441,1438,873,1439],"class_list":["post-11198","post","type-post","status-publish","format-standard","hentry","category-e-bikes-en","category-employer","category-grants","category-information-letter","category-maintenance-expenses","category-pension-expenses","category-promotion","tag-landlord","tag-meal-allowance","tag-services-en","tag-tax-exemption","tag-tenant"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11198","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=11198"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11198\/revisions"}],"predecessor-version":[{"id":11237,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11198\/revisions\/11237"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=11198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=11198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=11198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}