It is not always just money, such as wages and salaries that workers receive from their employers. Even non-cash benefits are the ones who make the company their employees. However, payments in kind are also revenue for the tax authorities are interested in, as there is a so-called pecuniary benefit is achieved, which is taxable under certain circumstances. For this reason, it is extremely important to know which non-cash benefits are tax free and which are to be taxed similar to cash benefits. Generally, however, non-cash benefits include the income of workers and are therefore, strictly speaking, taxable wages.

What services are within the range of benefits in kind?

Employers generally have to be very many ways to get employees in kind. For example, Leave the company car has a material respect, the impact is potentially significant tax. Also among the non-cash benefits include free or reduced-price meals surrendered flats and offers goods or services that the employee receives in the course of his employment contract without charge or at least cheaper. And, what many workers do not even gasoline or cinema vouchers without specifying an appropriate value are considered non-cash benefits that may be of interest to the tax authorities in respect of a tax claim.


Monthly cash benefits are tax-free up to a height of 44 €

Anyone who receives cash remuneration from his employer, who should ensure that they are only up to a monthly amount of 44 € is tax free. Especially when using the company car or in the awarding of petrol vouchers, this sum is then passed quickly and is also taxed. For each measurement of non-cash compensation packages are estimated values. These often change annually depending on the normal rate of inflation. And so the legislature for the year 2012 made an adjustment. These changes apply from 01 January 2012. but only with reservations.

Non-cash compensation for meals

Based on the non-cash compensation for meals, there is not anywhere for the 2012 changes. Here, the value of breakfast still continues to € 1.57. For lunch or dinner can be expected to be € 2.87 set. The monthly figure for the entire board is increased by two euros to 219 euros.

In kind and accommodation for rent

A significant increase is expected to be covered at the non-monetary compensation for rent and accommodation. Here, the value should increase from the previous year, 206 € to 212 €. However, where the basic facilities Mietzuwendung an apartment, so can be made tax-free per square meter of claim 3 €. The customary rent, however, remains unconsidered. For this purpose has been set for the coming year is no explicit reference material.

Property reference values are still subject to the draft version

Whether the above reference property values will actually like the current date is still uncertain. The adjustment of the various amounts paid annually by the so-called regulation change, which is published by the Federal Ministry of labour and Social Affairs. The Federal Council is now preparing the draft for 2012 though, but it must be adopted yet final. With recent changes in all probability, however, is not expected.

Property reference values are from 1 To be set in January 2012

Which comes from the Federal Ministry of labour and Social Affairs issued Regulation from 1 January 2012, so that the new regulations can be found from the first calendar month in their application. All changes to the non-cash benefits must be taxed uniformly on the one hand, on the other, but they are also social security law of the respective contribution accounting associate. Are given by the legislature regarding tax-exempt property values are exceeded, then this must also be paid in taxes, as the benefits from wages and salaries. On this basis, change accordingly the contributions to social insurance. A continuous monitoring of the received payments in kind is therefore always advisable.