Variable subject matter in non-interest-bearing employer loans

Employee They have not only one Benefit in kind to be taxed if, for example, they use a company car privately, but also when they use it for personal purposes. Advantage conclude that they have a Employer loan or one Salary advance uninterested or to a especially favorable interest rate will be granted starting in the year 2013 Is there a possibility of New regulation came, which is one of the current tariff (up to 50%) tax-deductible material item can lead to. Positively, the new regulation takes into account the current interest rate level and not as before of something that is essentially fixed Interest rate amounting to 3,5% This resulted in a relatively high tax burden in times of low interest rates, due to the reduction to 3.5%.

The variable interest rate will be based on the Average des 12-month Euribor for the following year determined and is equal to for 2013 2.0%. For the taxable benefit to be calculated from the amount paid out - it is immaterial how the installments are structured or over what period the repayment is made. A taxable benefit exists only in the amount in which the agreed interest rate between the employer and the employee falls below the interest rate calculated by the BMF (currently 2.0%). Allowance is the same as before 7.300 € and ensures that non-interest-bearing or interest-subsidized employer loans no material connection trigger it as long as it does not exceed this amount. In line with the nature of the free allowance, it is logical that in the case of a higher employer loan only the amount of the loan exceeding the exemption amount results in a material benefit. Since a Benefit in kind In principle, also one Social security contributions As with the tax treatment, a (contribution) exemption from social security for employer loans up to €7,300 applies here as well.

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