What is flat rate tax, when does it apply 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

• 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 ...

• Can 556 Euro jobbers also receive food grants?

  Yes, food subsidies may also be granted to employees who already receive the maximum limit of €450 as remuneration. The only requirement is that flat value taxation must take place and the amount may not be taxed individually.

• 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 ...

• 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 ...

• Can the platform data be evaluated by the tax office ("Software Idea")?

  The data is GoBD-compliant. The values relevant under tax and social law for the evaluation and granting of food subsidies are made available as a csv file on a monthly basis. According to the published information on the "Software Idea", this data ...