4.5 Employer Provided Accommodation

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /4. Withholding on benefits-in-kind / 4.5 Employer provided accommodation

Commentary

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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9.7.2 Civil contracts

5.2 Employee registration

3.7.3 Maternity pay

Introduction

6.1.3 Employer has no place of business in jurisdiction

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4.5 Employer provided accommodation

Germany

9.7.2 Civil contracts

5.2 Employee registration

3.7.3 Maternity pay

Introduction

6.1.3 Employer has no place of business in jurisdiction

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

3.5 Stock options

6.3 Inbound employees on assignment

4.12 Beneficial loans

6.2 Double tax relief

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

1.3.5 Notification of Employment (NOE)

3.7.3 Sale of shares

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

7.1 Per diems

9.6.2 Holiday pay

3.4 Severance pay

3.2 French national minimum wage (SMIC)

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4.5 Employer provided accommodation

Germany

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