Higher negative tax for commuters for 2008 and 2009

For the tax periods 2008 and 2009, the potential negative tax for employees increases (Tax credit), provided that the requirements for receiving the Commuter discount The ceiling is raised from 10% to 15% specific advertising costs (mainly social security contributions); the maximum amount increases from a maximum of €200 to €240 per year. Negative tax is levied if, due to low income, no (wage) tax burden is incurred but contributions to the social security system have been paid. Often affected groups are Part-time employees, Apprentices and Part-time workers. The negative tax can be claimed retroactively with the employee tax return (Form L1) from the tax office.

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