Benefit-in-kind values for company accommodation, company cars and interest savings

Benefits in kind are Benefits from the employment relationship, which are not monetary. They are both tax-related (Settlement via the payroll account) as well as for the social security contribution calculation relevant. Further details on significant benefits in kind are shown below.

For Service flats do the following in-kind benefit values (unchanged) apply to 2019. The square metre prices are to be set regardless of whether the living space is furnished or unfurnished. Likewise, Location and size of the flat irrelevant. No tangible benefit is to be applied to Workplace-adjacent staff accommodation up to 30 m². Where a flat is between 30 m² and 40 m² in size, a benefit in kind reduced by 35% applies, provided that this flat does not constitute the centre of the employee’s life.

In detail Are there any further specifics to consider? The values per m² include Also die Operating costs – if these are paid by the employee, a deduction of 25% is applied. For heating costs covered by the employer, a Heating cost allowance to be applied from €0.58 per m² (employee contributions reduce this allowance). In the case of a Employer-rented flat the figures per m² for the actual rent reduced by 25% (including service charges, excluding heating costs), including the service charges borne by the employer, must be compared with the higher value constitutes the relevant benefit in kind. Finally, a comparison must be made between the benefit-in-kind values per m² and the arm’s-length rent. If the arm’s-length rent, reduced by 25%, is more than 100% higher than the benefit in kind derived from the table, then the arm’s-length rent, reduced by 25%, must be used.

The Benefit-in-kind value for company cars depends not only on Extent of private use (halberd Benefit in kind (at a maximum of 500 km per month on average per year), but also of the Art des Vehicle ab.

The Benefit-in-kind value for interest savings In connection with a Salary advance or one Employer loan if Allowance (exceeds €7,300) is for the year 2019 (unchanged) with 0,5 % to be taken into account. If salary advances and employer loans exceed the amount of €7,300, the benefit in kind only from the exceeding amount to be determined. The amount of the instalments and the repayment period do not affect the extent of the benefit in kind.

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