Highlights from the 2nd Wage Tax Maintenance Ordinance 2014

As part of the changes to the Income tax guidelines The 2nd maintenance decree in 2014 resulted in the following on 17.12.2014, among others: Adjustments or. Clarifications taken:

• Practical application for private use in the case of a company car with a navigation deviceIt is stated that one integrated navigation device Among the Acquisition costs des Cars counts and is therefore taken into account when calculating the Material acquisition It is important to take this into account. A portable navigation device is not relevant.
• Monthly employee contributions to the company car: Basically shorten monthly Contributions from the employee whose Benefit in kind. However, if the purchase cost of the car is Appropriateness threshold exceeding €48,000, the monthly contribution fee is before Perception of the maximum amount of 720 € or. 360 € to be taken into account (first of all, 1.5% of the purchase price to the Cost contribution of the employee to reduce; If the value remaining after that still exceeds the limit of 720 €, the employee's contribution to the costs ultimately leads to No reduction of which to tax Material value).
• Practical relevance for the free use of a company-owned parking or garage space: So far the material reference only applied to what was explicitly included in the payroll tax guidelines listed cities for use. This requirement has been removed, so that henceforth one Benefit in kind from 14.53 € per month for all places with parking management It is worn when parking of motor vehicles in public traffic areas is subject to a fee for a certain period of time, and the employer provides Parking space inside des fee-paying area lying.
• Travel expenses allowances for Employee representatives (works councils)The activity in the Employee representation is as voluntarily and to be seen as separate from the duties of the employment relationship. Since the Employer in this context to compensating travel costs Since they cannot be classified as tax-exempt under § 26 Z 4 or § 3 Abs. 1 Z 16b EStG, they constitute taxable income from the activity as a staff representative. The amount of these taxable compensations can be up to the Employee representatives but under the appropriate conditions Advertising expenses in his tax return valid make.

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