What is the lump sum tax, when does it fill and who has to pay it?
Flat value tax
Public transport subsidy
In the case of public transport, the flat value tax only applies with salary conversion. billyard calculates the flat value tax for each ticket individually.
Depending on the configuration of the company, the flat value tax is borne by the employer or the employee.
Food subsidy
The flat value tax is only charged for receipts below 10,04€.
Depending on the configuration of the company, the flat value tax is borne by the employer or the employee.Related Articles
What impact does using the billyard app have on my private tax return?
Effects of using subsidies on tax return With Food subsidies ... there is no effect on your private tax statement. With Public transport subsidies ... the subsidy can be offset against the commuting allowance (depending on the configuration selected ...Are food supplements possible if there is already a subsidized canteen?
The rule is either canteen or food subsidy. It would therefore have to be clarified which employees use the canteen. If the company tax office agrees, it is possible to hand over food subsidies with a reduced value. Those who do not use the canteen ...On how many and on what days may a food subsidy be used per month?
The food subsidy may be used on each working day. The obligation to determine the days of absence and to adjust the number of meal vouchers in the following month shall not apply to employees who perform away-from-home activities on an average of no ...Is it allowed to buy food for several days and use the food subsidy for several days? I.e. is it allowed to buy food on Monday, which will be consumed on Tuesday?
No, this is not allowed. The receipt date must correspond to the working day for which the food subsidy is claimed. In principle, however, it is irrelevant at what time the goods were purchased: e.g. purchase at the bakery before starting work and ...Is the exemption limit for non-cash benefits of 50€ under Section 8 (2) sentence 11 of the German Income Tax Act (EStG) (frequently used for e.g. merchandise or fuel vouchers) affected by food subsidies?
No, the exemption limit is not affected by food subsidies. Food subsidies and benefits in kind (e.g. for fuel vouchers) can be granted to employees independently of each other.