Year-end tax measures - For employers

Tax and contribution-free benefits for employees (per employee p.a.)

• Company events (e.g. Christmas party) €365.
• Benefits in kind (e.g. Christmas gift) €186.
• Voluntary social benefits to the works council fund and for the removal of disaster damage.
• Free or subsidised use of facilities and amenities provided by the employer for all or certain groups of employees (e.g. nurseries, sports facilities or company libraries, but not a subsidised gym or parking spaces).
• Future provision (e.g. life and disability insurance, health insurance, shares in pension investment funds or pension fund contributions) up to €300.
• Employee participation €1,460.
• Free or subsidised meals and drinks at the workplace. Meal vouchers up to a value of €4.40 per working day, if they can only be used at the workplace or in the immediate vicinity.
• Childcare cost subsidy €500 (KI 06/09).

Educational allowance and education premium

At internal Further and continuing education can 20% the expenses can be claimed as a business expense. Additionally, there is Education allowance from 20% external education costs (course and seminar fees, scripts, but not costs for food and accommodation). As an alternative to the education allowance, there is a Education bonus In the event of. 6%.

Apprentice support

For ab dem 27.6.08 Various apprenticeship support schemes apply to completed apprenticeships, including tax-free basic support, the Blum Bonus II for the creation of apprenticeship positions, and quality support (e.g. for successfully completing a practical test).

Image: © Kurt Kleemann - Fotolia