The Developer Support Team (OSWO) of the tax authorities has answered questions from developers about tax return on payroll.
The four questions are as follows:
- Question (Q): Can you put the add-on for the bike in the free space of the WKR?
answer (a): The business owner may designate the bike addition as the final tax pay if the usual test is met. There is no specific exception to this. The amount is charged to the free space. In the absence of free space, the employer pays a final tax of 80%.
- FifthCan an employer deduct any personal contribution for private use from the addendum?
aThe business owner may deduct a personal contribution for private use in return for an in-kind wage from the value of the private usufruct. This also applies to the company’s bike. The difference between private use value and personal contribution is the addition.
- Fifth: Can the difference between the addition and personal contribution in the period be negative as long as you do not come out negative in the year?
a: As long as the addition total for each calendar year does not become negative, the addition in the tax return period may be negative. In this Article 13 third, paragraphs 1 and 2 of the Wage Tax Law† This is the same as the Special Car Use System.
- Fifth: Is it true that you are not allowed to reimburse travel costs if the employee uses a bicycle?
a: If the employee receives a bicycle from the company, this is referred to as “transportation by the employer.” If the employer provides the employee with a travel allowance for traveling by bicycle, this pay is for the employee. The employer may also set this as the final tax pay if the customary test is met. This amount is charged to the free space. In the absence of free space, the employer pays a final tax of 80%.
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