The Limited Times

Now you can see non-English news...

Holiday surcharges tax-free or not? What matters according to the court

2021-04-01T14:49:43.946Z


In which cases are surcharges for Sunday, public holiday or night work tax-free - and in which not? The Finanzgericht Düsseldorf mentions a crucial difference.


In which cases are surcharges for Sunday, public holiday or night work tax-free - and in which not?

The Finanzgericht Düsseldorf mentions a crucial difference.

For assignments on

Sundays and public holidays or for night shifts,

there is a

salary supplement for employees

- and in many cases this can remain tax-free.

According to a ruling by the

Düsseldorf Finance Court

, however, this does not apply if the

surcharge is

paid at a flat rate

regardless of the work actually performed

, as reported by the German Press Agency (dpa, as of March 31) on the occasion of the ruling.

In the dispute, according to the report, a

cinema operator

and her tax office did not agree on the billing of night and Sunday work for the employees.

The operator therefore paid the employees a

monthly flat rate for night and Sunday work in

addition to the basic wage

.

In the pay slips, she treated them as tax-free, dpa describes the background.

You can also read:

What you need to state on your 2020 tax return

Holiday surcharges: How to avoid taxation

However, the tax office did not recognize this, as the report goes on to say - and

subsequently

demanded

wage tax

because the

payments were made at a flat rate

and not for the work actually performed.

The prerequisite for the tax exemption of Sunday, public holiday and night surcharges is an

individual account

, as confirmed

by the tax

court.

You can also read

: Tax arrears after short-time work - many employees affected

"Employees should therefore demand that the employer bills the surcharges individually for the hours worked," advises Isabel Klocke from the taxpayers' association, according to the dpa, with a view to the current judgment of the Düsseldorf tax court (Az .: 10 K 410/17 H (L) ).

"In order to avoid disputes with the tax office, surcharges for work on Sundays and public holidays as well as for night work should be billed individually," advises the expert according to the report.

You can also read:

Deducting taxes in the home office - possible or not?

Surcharges: Good documentation helps against subsequent tax claims

A

good documentation protect against subsequent tax assets

, how it is said in the dpa report.

However, only the surcharges that would be paid in addition to the basic wage for Sunday, holiday and night work remain tax-free and social security-free within certain limits, not the normal wage, writes dpa.

(ahu)

* Merkur.de is an offer from IPPEN.MEDIA.

Also interesting

: not all families benefit from the child bonus - what parents should know about it

The money before the euro: do you still know these EU currencies?

The money before the euro: do you still know these EU currencies?

Source: merkur

All life articles on 2021-04-01

You may like

Trends 24h

Latest

© Communities 2019 - Privacy

The information on this site is from external sources that are not under our control.
The inclusion of any links does not necessarily imply a recommendation or endorse the views expressed within them.