Requirement for the tax benefit is, that the employer is the computing or telecommunications device or the software owner or at least lessee (lease). It is irrelevant what is relationship between the professional for private use. Basically, it plays also does not matter whether one or several, low-cost or high-quality devices or programs are left. The private use of a business unit or program is free but only social security, if it is granted in addition to the agreed wages. Also a use license that is financed through deferred compensation is tax-free. Note: The amendment tabled by the Finance Committee of the Bundestag on February 29, 2012. It is though still not entered into force, shall be applicable retroactively for past calendar years.
We recommend the benefits so far wage tax handed over Smartphones or software within the framework of Income tax assessment as to apply tax-free assignment of use of and to apply for a tax refund. Tip: with the tax-free transfer of operational data processing and telecommunications equipment as well as software, payment arrangements can be fashion for employers and workers alike are beneficial. Employers can reduce their payroll taxes and workers receive a higher net remuneration. Please contact us! Can advise the ETL tax advisors. Equestrian is more expensive so far, shipments of horses are subject to the reduced rate of tax of 7%.
That should change after July 1, 2012. The Federal Government plans to submit the rule tax rate of 19% and shipments of horses. Buying a horse as an individual, must Access so that in the future more deeply in the Pocket, because prices will probably rise by increasing the sales tax. The change in the law is based on a judgment of the European Court of Justice. The European Commission had sued Germany because of the reduced tax rate for horses and get right.