Germany MOF Clarifies Employment Fringe Benefit Tax Rules

Feb. 10, 2020, 5:00 AM UTC

The German Ministry of Finance Feb. 5 clarified the rules for employers providing fringe benefits to their employees. The clarification explained that employers can provide additional employee fringe benefits if: 1) the benefits are in addition to the minimum wage; 2) there’s no reduction in minimum wage payments; 3) there is no harm to future benefits promised; and 4) there’s no increase in unemployment benefits. [Germany, Ministry of Finance, 02/05/20]

Reference:
View BMF Letter No. 2020/0097878. View Announcement. View Index.

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