{"id":9767,"date":"2018-07-12T07:00:09","date_gmt":"2018-07-12T05:00:09","guid":{"rendered":"https:\/\/tunal-stb.de\/discounted-use-of-gyms-by-employees\/"},"modified":"2023-07-21T09:34:14","modified_gmt":"2023-07-21T07:34:14","slug":"discounted-use-of-gyms-by-employees","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/discounted-use-of-gyms-by-employees\/","title":{"rendered":"Discounted use of gyms by employees"},"content":{"rendered":"

Discounted use – gyms – employees<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Verbilligte Nutzung von Fitnessstudios durch Arbeitnehmer” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

The granting of use free of charge or at a reduced price also<\/h2>\n

of fitness studios by the employer for its employees is a benefit in kind subject to wage tax and social security contributions, such as goods, vouchers or gasoline. If these benefits in kind do not exceed a total of 44 euros per month, they remain tax-free (Section 8 (2) sentence 11 EStG).<\/p>\n

In a recent fiscal court ruling<\/h2>\n

The decision was made on how the non-cash benefit from the use of company fitness is to be assessed. In the case in dispute, a lump-sum payment was made for all employees during
\nThe customer is granted nationwide use of the fitness studios belonging to the association during the term of the agreement.<\/p>\n

In the opinion of the court, the non-cash benefit accrues to the participating employees on a monthly basis because the employer can withdraw the option to use the service at any time; this is not affected by a minimum contract term on the part of the employer. The average user charge of<\/strong> all Verbund facilities throughout Germany less the employees’ own contributions is to be used as a basis. In addition, an average admission fee<\/strong> must be taken into account for the initial term.<\/p>\n

Compliance with the 44 euro limit should be ensured, because even slightly exceeding the monthly limit results in full liability for income tax and social security contributions.<\/p>\n

 <\/p>\n

(Further comments & information on this can be found in our information letter 07\/2018 under the item 4.)<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Discounted use – gyms – employees [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Verbilligte Nutzung von Fitnessstudios durch Arbeitnehmer\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]The granting of use free of charge or at a reduced price also of fitness studios by the employer for its employees is a benefit in kind subject to wage tax and social security contributions, such as goods,...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[894,535,897,899],"tags":[900],"class_list":["post-9767","post","type-post","status-publish","format-standard","hentry","category-gym","category-information-letter","category-monetary-advantage","category-remuneration-in-kind","tag-gyms"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9767","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=9767"}],"version-history":[{"count":5,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9767\/revisions"}],"predecessor-version":[{"id":9845,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9767\/revisions\/9845"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}