4.5 Employer Provided Accommodation

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4.5 Employer provided accommodation | Germany

Germany

Under EStG, s 8 a payment in kind for an apartment provided to the employee by the employer for the employee's own residential purposes is omitted from the employee's taxable income, provided that:

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•�� the employee makes payment to the employer of at

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1.3.1 Monthly filings

Introduction

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

11. Work permit assessment tool

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

4.4 Interest-free loans

6.2 Double tax relief

1.2 How are filings done?

7.3 Relocation costs

2.2.4 Contributions for employers of 20+ employees

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

1.1 Introduction: overview of the domestic payroll system

2.3.5 Wage garnishment

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

9.3 National collective bargaining agreement (CCNL)

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4.5 Employer provided accommodation

4.5 Employer provided accommodation | Germany

Germany

1.3.1 Monthly filings

Introduction

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

11. Work permit assessment tool

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

4.4 Interest-free loans

6.2 Double tax relief

1.2 How are filings done?

7.3 Relocation costs

2.2.4 Contributions for employers of 20+ employees

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

1.1 Introduction: overview of the domestic payroll system

2.3.5 Wage garnishment

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

9.3 National collective bargaining agreement (CCNL)

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4.5 Employer provided accommodation

4.5 Employer provided accommodation | Germany

Germany

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT