Reduction of advertising costs when receiving a fuel voucher?

Question

Hello everyone,

I have a tax question regarding travel expenses and a tax-free €50 voucher. If an employee receives a €50 fuel voucher, can they still deduct the full amount of the commute using the flat-rate travel allowance, or does it have to be reduced accordingly?

For example, if the employee drives 6 km, with 20 working days, this would be 6 km * €0.30 * 20 days = €36 per month according to tax law. If the fuel voucher exceeds this value, this would mean €36 less €50 = less €14.

Ultimately, the business expenses for the first place of work would then amount to 0, or if the distance is longer, would this have to be shortened accordingly, or is this independent?

best regards

derhans · Answer

If the employer sends you a fuel voucher, it's an operating issue for HIM. It has nothing to do with your claim to the removal tray.

mungukun · Answer

The distance PAUSCHALE does not even ask whether the AN receives other allowances for the work route. However, in line 39 of Appendix N, identification numbers 290 and 295

mungukun · Answer

can he still set the way to work in full with the removal tray or must it be shortened accordingly?

The tank vouchers reduce the removal tray.

Tank vouchers up to 50 € are property references within the meaning of § 8 para. Article 11

In accordance with § 8(2) sentence 11 or paragraph 3, tax-free allowances for trips between the apartment and the first place of activity reduce the amount deductible according to sentence 2, § 9 para. 1 p. 3 No 4 p. 5 HS. 1 EStG.

Finally, the advertising costs at the first place of activity would then run out to 0. in the case of a longer distance, does it have to be shortened accordingly or is it independent?

The reduction to €0 or €50 is correct.

mungukun · Answer

How is the tax office supposed to know if you really got the tax-free advantage?

Because the employer must transmit this electronically to the tax office, § 4 para. 2a EStDV:

The employer shall electronically provide the data to the financial authority to be recorded in accordance with paragraphs 1 and 2 and the data to be recorded in accordance with Section 41 of the Income Tax Act in accordance with a clearly prescribed uniform form via a digital interface.

In § 4 para. 2 No 4 p. 1 LStDV is regulated as follows:

The following shall be recorded in the pay account in each pay account: tax-free remuneration with the exception of the advantages referred to in points 37, 45, 46 and 51 of the Income Tax Act.

And since the employer wants to deduct this from his tax, he will, of course, also record it properly. At the latest in the next audit or external audit, this is noticeable if the employee has received the voucher even if it has not been reported against the provision.

Last but not least, in legal matters, there is no question of how someone should get something. Is a murder no longer a murder when nobody gets along?

jackdaniels2909 · Answer

Thank you for the answer, finally is to say that you could have heard of the lecturers who are usually tax advisors. That was the question of how the tax was regulated. My state of knowledge was, as described above, that it must be shortened, my ESt Prof. was the question too high and, finally, the discussion remained open, as it is now dealt with accurately in tax terms.
Therefore, thanks for the statement and the associated sources, all this has a legal basis.

jackdaniels2909 · Answer

What about a bKV for the AN if you stay below 50 euros? Does the AN then have to shorten something in his expenses?

mungukun · Answer

What about a bKV for the AN if you stay below 50 euros? Does the AN then have to shorten something in his expenses?

Yes of the precautionary expenses, § 10 para. 1 No 1 HS. 1 EStG:

A condition for the deduction of the amounts referred to in points 2, 3 and 3a of paragraph 1 shall be that they are not directly related to tax-free income.

Whether it is necessary to withdraw some of the contributions in the sense of the basic protection (No. 3) or the additional KV protection (No. 3a), the specific design of the insurance and the employer's grant is now important.