{"id":11364,"date":"2019-11-12T13:17:08","date_gmt":"2019-11-12T12:17:08","guid":{"rendered":"https:\/\/tunal-stb.de\/unfilled-rolls-not-a-meal\/"},"modified":"2023-07-21T09:36:31","modified_gmt":"2023-07-21T07:36:31","slug":"unfilled-rolls-not-a-meal","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/unfilled-rolls-not-a-meal\/","title":{"rendered":"Unfilled rolls not a &#8220;meal&#8221;"},"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>&#8220;Unstuffed buns and a hot beverage at work not a &#8220;meal.&#8221;<\/p>\n<p>In addition to cash wages, an employee&#8217;s wages that are subject to wage tax and social security contributions generally also include benefits in kind and other benefits that the employee receives from his employer in connection with his employment.<\/p>\n<p>If, for example, the employee receives free (workday) meals from his or her employer, the value of this benefit is regularly to be added to the wages at a flat-rate non-monetary remuneration value.<\/p>\n<h2>Uncovered rolls &#8211; not a meal<\/h2>\n<p>The <a href=\"https:\/\/www.bundesfinanzhof.de\/content\/58-2019\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Fiscal Court (Bundesfinanzhof<\/a> ) has now clarified that the free provision of uncovered rolls and a hot drink at the company is <strong>not a<\/strong> &#8220;meal&#8221; within the meaning of this regulation. In the case in question, the rolls in question were pretzel rolls\/grain rolls, raisin rolls, chocolate rolls, etc.; no toppings such as butter, jam or cold cuts were provided.<\/p>\n<h2>Attentions<\/h2>\n<p>The court considered the foodstuffs to be <strong>non-taxable<\/strong> &#8220;attentions&#8221; that (only) serve to create favorable working conditions at the company. Such attentions do not regularly form part of taxable wages on the basis of a wage tax regulation.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Unstuffed buns and a hot beverage at work not a &#8220;meal.&#8221; In addition to cash wages, an employee&#8217;s wages that are subject to wage tax and social security contributions generally also include benefits in kind and other benefits that the employee receives from his employer in connection with his employment. If, for example, the employee...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[536,535,926],"tags":[1500,1203,1501],"class_list":["post-11364","post","type-post","status-publish","format-standard","hentry","category-employees","category-information-letter","category-wages","tag-attentions","tag-meals","tag-roll"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11364","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=11364"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11364\/revisions"}],"predecessor-version":[{"id":11405,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11364\/revisions\/11405"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=11364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=11364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=11364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}