If the employee rents a parking space for the company car from the employer, the rent reduces the non-cash benefit from the private use of the company car.

Employees cannot sue their employer for payment of the energy price lump sum, but must instead submit an income tax return to the tax office in order to receive the lump sum.

The contribution assessment thresholds and other social security values will rise by around 4 % in 2024, with the increase again being higher in the east than in the west.

Once again, the high level of inflation until recently is reflected in a significant increase in non-cash benefits.

The eTIN will be discontinued from 2023, which is why the Federal Ministry of Finance is providing information on how to determine an employee's tax identification number for the wage tax statement.

The basic wage for the calculation of tax-free bonuses is not the wage actually paid in the respective wage payment period, but the wage agreed in the employment contract.

Every new year brings changes to tax and social security law. However, the majority of these changes have still not been passed by the Federal Council.

As the mediation process for the Growth Opportunities Act will drag on until 2024, the Bundestag and Bundesrat have incorporated undisputed parts of the law into the Secondary Credit Market Promotion Act that has now been passed.

The reserves are sufficiently high to continue the reduced levy rate for the insolvency benefit contribution of 0.06 % in 2024.

If it is clear that the work was performed on Sundays, public holidays or at night and the other statutory requirements are met, inaccurate documentation of the working hours is not detrimental to the tax exemption of the bonuses.