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Article 1 - Law to amend and simplify corporate taxation and tax travel expenses law (UntStRÄndG n.a.Abk.)

Article 1 Amendment of the Income Tax Act


Article 1 is quoted in 4 provisions and changes with mWv. February 26, 2013 EStG § 10d, § 52, mWv. January 1, 2014 Section 3, Section 4, Section 8, Section 9, Section 10, Section 37b, Section 40, Section 41b, Section 52

The Income Tax Act as published on October 8, 2009 (Federal Law Gazette I p. 3366, 3862), which was last amended by Article 1 of the Act of February 20, 2013 (Federal Law Gazette I p. 283), is as follows changed:

different entry into force on 01/01/2014

1.
§ 3 is amended as follows:

a)
Number 13 is worded as follows:

„13.
the travel expenses, relocation allowances and separation allowances paid from public coffers. The reimbursements for meals paid as travel expenses are only tax-free insofar as they do not exceed the lump sums according to § 9 Paragraph 4a; Separation allowances are only tax-free insofar as they do not exceed the deductible expenses according to § 9 Paragraph 1 Clause 3 Number 5 and Paragraph 4a; ".

b)
Number 16 is worded as follows:

„16.
the remuneration that employees outside the public service receive from their employer to reimburse travel costs, moving costs or additional expenses in the case of double housekeeping, provided they do not exceed the expenses deductible as income-related expenses according to § 9; ".

2.
Section 4 (5) sentence 1 is amended as follows:

a)
Number 5 is worded as follows:

„5.
Additional expenses for the taxpayer's meals. If the taxpayer is temporarily away from his home and the center of his permanent business activity, the additional expenses for meals are deductible in accordance with § 9 paragraph 4a; ".

b)
Point 6 is amended as follows:

aa)
In sentence 2, the words "number 4 and 5 sentences 1 to 6" are replaced by the words "number 4 sentences 2 to 6 and number 5 sentences 5 to 7".

bb)
In sentence 3 the words "§ 9 paragraph 1 sentence 3 number 4" are replaced by the words "§ 9 paragraph 1 sentence 3 number 4 sentence 2 to 6" and the words "§ 9 paragraph 1 sentence 3 number 5 sentence 4 to 6" replaced by the words "Section 9 Paragraph 1 Clause 3 Number 5 Clauses 5 to 7".

c)
The following point 6a is inserted after point 6:

"6a.
the additional expenses for operationally arranged double housekeeping, insofar as they exceed the deductible amounts according to § 9 paragraph 1 sentence 3 number 5 sentences 1 to 4 and the additional expenses for business-related overnight stays, insofar as they exceed the amounts deductible according to § 9 paragraph 1 sentence 3 number 5a ; ".

3.
Section 8 (2) is amended as follows:

a)
In sentence 3, the words "journeys between home and work place" are replaced by the words "journeys between home and first place of work as well as journeys according to § 9 paragraph 1 sentence 3 number 4a sentence 3" and the words "distance between home and work place" through the words "Distance between home and first place of work as well as the journeys according to § 9 paragraph 1 sentence 3 number 4a sentence 3" replaced.

b)
In sentence 4, the words "for journeys between home and workplace" are replaced by the words "for journeys between home and first place of work as well as journeys according to Section 9 (1) sentence 3 number 4a sentence 3" and the words "journeys between home and workplace" replaced by the words "the journeys between home and first place of work as well as journeys according to § 9 paragraph 1 sentence 3 number 4a sentence 3".

c)
The following sentences are inserted after sentence 7:

"If the employee is provided with a meal during a professional activity outside his home and first place of work by the employer or at his instigation by a third party, this meal is to be set at the value according to sentence 6 (authoritative official remuneration in kind according to the social security remuneration ordinance), if the The price of the meal does not exceed 60 euros. A meal valued in accordance with sentence 8 is not recognized if the employee's additional expenses for meals could be deducted from income-related expenses in accordance with Section 9 (4a) sentences 1 to 7. "

4.
§ 9 is changed as follows:

a)
Paragraph 1 sentence 3 is amended as follows:

aa)
Number 4 is worded as follows:

„4.
Expenses of the employee for the way between home and first place of work within the meaning of paragraph 4. To compensate for these expenses, for each working day on which the employee visits the first place of work, a distance lump sum for every full kilometer of the distance between home and first place of work of 0, To be set at 30 euros, but no more than 4,500 euros per calendar year; an amount higher than 4,500 euros is to be applied if the employee uses his own vehicle or a vehicle made available to him for use. The distance lump sum does not apply to air routes and routes with tax-free collective transport according to § 3 number 32. The shortest road connection between home and first place of work is decisive for determining the distance; a road connection other than the shortest can be taken as a basis if this is obviously more convenient and is regularly used by the employee for the routes between home and first place of work. According to Section 8, Paragraph 2, Clause 11 or Paragraph 3, tax-free payments in kind for journeys between home and first place of work reduce the amount deductible under Clause 2; if the employer himself is the mode of transport, the price to be applied is that a third employer would have to pay the mode of transport. If an employee has several apartments, the routes from an apartment that is not closest to the first place of work are only to be taken into account if it is the focus of the employee's life interests and is not only visited occasionally. "

bb)
The following point 4a is inserted after point 4:

"4a.
Expenses of the employee for work-related journeys that are not journeys between home and first place of work within the meaning of paragraph 4 and not family journeys home. Instead of the actual expenses incurred by the employee through the personal use of a means of transport, the travel costs can be set at the flat-rate kilometer rates, which are set as the highest distance compensation for the respective means of transport (vehicle) according to the Federal Travel Expenses Act. If an employee does not have a first place of work (Section 9 (4)) and has to go to the same place or the same extensive area of ​​activity on a permanent basis every working day in accordance with the official or labor law stipulations as well as the agreements and instructions that fill them in to commence his professional activity, paragraph 1 sentence 3 applies Number 4 and paragraph 2 for journeys from the home to this location or the closest access to the area of ​​activity to the home. Sentences 1 and 2 apply accordingly for journeys within the extensive area of ​​activity. "

cc)
Number 5 is worded as follows:

„5.
Necessary additional expenses incurred by an employee because of a job that is required to keep the household twice. A double housekeeping exists only if the employee maintains his own household outside the place of his first place of work and also lives at the place of the first place of work. Having your own household requires you to have an apartment and a financial contribution to the cost of living. In Germany, the actual expenses for the use of the accommodation can be set as the accommodation costs for maintaining two households, up to a maximum of 1,000 euros per month. Expenses for the trip from the place of the first place of work to the place of one's own household and back (family trip home) can only be deducted for one family trip home each week. To compensate for the expenses for a family trip home, a flat-rate distance of 0.30 euros is to be applied for each full kilometer of the distance between the location of one's own household and the location of the first place of work. Number 4 sentences 3 to 5 apply accordingly. Expenses for family trips home with a motor vehicle given to the taxpayer as part of a type of income are not taken into account. "

dd)
The following point 5a is inserted after point 5:

"5a.
Necessary additional expenses of an employee for business-related overnight stays at a place of work that is not the first place of work. Accommodation costs are the actual expenses for the personal use of accommodation for overnight stays. If higher accommodation costs are incurred because the employee shares accommodation with people who are not employed by the same employer, only those expenses are to be recognized that would have been incurred if the employee had used it alone. After 48 months of long-term professional activity at the same place of work that is not the first place of work, accommodation costs can only be recognized up to the amount according to number 5. An interruption of this professional activity at the same place of work leads to a new start if the interruption lasts at least six months. "

b)
Paragraph 2 is worded as follows:

“(2) The distance lump sum covers all expenses that are caused by the journeys between the home and the first place of work within the meaning of paragraph 4 and by the family trips home. Expenses for the use of public transport can be recognized if they exceed the total amount deductible as a flat-rate distance allowance in the calendar year. Disabled people,

1.
whose degree of disability is at least 70,

2.
whose degree of disability is less than 70 but at least 50 and whose mobility in road traffic is significantly impaired,

Instead of the flat-rate distance allowance, the actual expenses for the journeys between home and first place of work and for family trips home can be set. The requirements of numbers 1 and 2 must be proven by official documents. "

c)
In paragraph 3, the words "Numbers 4 and 5 and paragraph 2" are replaced by the words "Numbers 4 to 5a and paragraphs 2 and 4a".

d)
The following paragraph 4 is inserted after paragraph 3:

“(4) The first place of work is the permanent company establishment of the employer, an affiliated company (Section 15 of the Stock Corporation Act) or a third party appointed by the employer to which the employee is permanently assigned. The assignment within the meaning of sentence 1 is determined by the service or labor law stipulations as well as the agreements and instructions that fill them out. A permanent assignment is to be assumed, in particular, if the employee is to work for such a place of work for an unlimited period, for the duration of the employment relationship or for a period of 48 months. If there is no such stipulation under service or labor law on a place of work or if it is not clear, the first place of work is the company facility where the employee is

1.
typically should be active every working day or

2.
two full working days or at least one third of his agreed regular working hours are to be employed per working week.

The employee has a maximum of one first place of work per employment relationship. If the requirements of sentences 1 to 4 are met for several places of work, the place of work is the first place of work determined by the employer. If this provision is missing or if it is not clear, the place of work that is locally closest to the home is the first place of work. The first place of work is also an educational institution that is visited outside of an employment relationship for the purpose of full-time study or a full-time educational measure. "

e)
After paragraph 4, the following paragraph 4a is inserted:

“(4a) Additional expenses of the employee for meals are only deductible as business expenses in accordance with the following rates. If the employee is professionally active outside his home and first place of work (external professional activity), a meal allowance is to be applied to compensate for the extra expenses actually incurred by him due to his job. This amounts to

1.
24 euros for every calendar day on which the employee is absent from his home for 24 hours,

2.
12 euros each for the day of arrival and departure if the employee spends the night outside of his home on this, a subsequent or previous day,

3.
12 euros for the calendar day on which the employee is absent from his home and his first place of work for more than 8 hours without staying overnight; If the external professional activity begins on a calendar day and ends on the following calendar day without an overnight stay, 12 euros are granted for the calendar day on which the employee is absent from his home and the first place of work for the greater part of the total of more than 8 hours.

If the employee does not have a first place of work, sentences 2 and 3 apply accordingly; Apartment within the meaning of sentences 2 and 3 is the household, which forms the focus of the employee's life interests, as well as accommodation at the place of the first place of work within the framework of double housekeeping. In the case of work abroad, the lump sums according to sentence 3 are replaced by different lump sums, which for the cases of number 1 with 120 and numbers 2 and 3 with 80 percent of the daily allowances according to the Federal Travel Expenses Act of the Federal Ministry of Finance in agreement with the highest level Tax authorities of the federal states are rounded up to full euros; The lump sum is determined by the place the employee last reached before midnight local time or, if this place is in Germany, according to the last place of work abroad. The deduction of the meal allowance is limited to the first three months of a long-term professional activity at the same place of work. An interruption of this professional activity at the same place of work leads to a new start if it lasts at least four weeks. If the employee is provided with a meal on the occasion of or during an activity outside of his / her first place of work by the employer or at his request by a third party, the per diem for meals determined in accordance with sentences 3 and 5 must be reduced:

1.
for breakfast by 20 percent,

2.
for lunch and dinner by 40 percent each,

the meal allowance for a full calendar day, which is applicable according to sentence 3 number 1, if applicable in conjunction with sentence 5; the reduction may not exceed the calculated meal allowance. Clause 8 also applies if travel expense allowances are withheld or reduced due to the meals made available or the meals are taxed at a flat rate according to Section 40 (2) sentence 1 number 1a. If the employee has paid remuneration for the meal, this amount reduces the reduction amount according to sentence 8. If the employee receives tax-free reimbursements for meals, a deduction for income-related expenses is excluded. The meal allowances according to sentences 3 and 5 as well as the three-month period according to sentences 6 and 7 also apply to the deduction of additional expenses for meals that arise in the event of job-related double housekeeping; only the highest possible lump sum is deductible for each calendar day within the three-month period on which an activity within the meaning of sentence 2 or sentence 4 is carried out at the same time. The duration of an activity within the meaning of sentence 2 at the place of activity where the double housekeeping was established is to be offset against the three-month period if it immediately preceded it. "

f)
In paragraph 5, sentence 1, the words "Numbers 1 to 5" are replaced by the words "Numbers 1 to 4".

5.
Section 10 (1) number 7 sentence 4 is worded as follows:

"Section 4 (5) sentence 1 number 6b, Section 9 (1) sentence 3 numbers 4 and 5, paragraph 2, paragraph 4 sentence 7 and paragraph 4a are to be used when determining the expenses;"

End of different entry into force


6.
In Section 10d Paragraph 1 Clause 1, the specification "511.500" is replaced by the specification "1,000,000" and the specification "1,023,000" is replaced by the specification "2,000,000".

different entry into force on 01/01/2014

7.
In Section 37b (2) sentence 2, the words "Section 8 (2) sentences 2 to 8" are replaced by the words "Section 8 (2) sentences 2 to 10".

8.
Section 40 (2) is amended as follows:

a)
Sentence 1 is changed as follows:

aa)
The following point 1a is inserted after point 1:

"1a.
or at his instigation, a third party provides the employees with meals on the occasion of a professional activity outside of his home and first place of work, which are to be set at the value in kind according to § 8 paragraph 2 sentences 8 and 9, ".

bb)
Number 4 is worded as follows:

„4.
Paying remuneration for additional catering expenses on the occasion of an activity within the meaning of § 9 Paragraph 4a Clause 3 to 6, insofar as this does not exceed the lump sums specified there by more than 100 percent, ".

b)
Sentence 2 is worded as follows:

"The employer can levy wage tax at a flat rate of 15 percent for remuneration in kind in the form of free or discounted transport of an employee between home and first place of work and for allowances made in addition to the wages owed anyway to the expenses of the employee for journeys between home and first place of work as far as this remuneration does not exceed the amount that the employee could claim as income-related expenses according to § 9 Paragraph 1 Clause 3 Number 4 and Paragraph 2 if the remuneration were not taxed at a flat rate. "

9.
Section 41b (1) sentence 2 number 8 is worded as follows:

„8.
for the meals made available to the employee according to § 8 paragraph 2 sentence 8 the capital letter M, ".

10.
Section 52 is amended as follows:

a)
Paragraph 1 is worded as follows:

“(1) This version of the Act is to be applied for the first time for the 2014 assessment period, unless otherwise stipulated in the following paragraphs and Section 52a. In the case of tax deduction from wages, sentence 1 applies with the proviso that this version is to be applied for the first time to current wages that are paid for a wage payment period ending after December 31, 2013, and to other emoluments that accrue after December 31, 2013. "

b)
In paragraph 12, sentences 4 and 5 are worded as follows:

"Section 4 (5) sentence 1 number 5 in the version of Article 1 of the Act of February 20, 2013 (Federal Law Gazette I, p. 285) shall apply for the first time from January 1, 2014. Section 4 (5) sentence 1 number 6a in the version of Article 1 of the Act of February 20, 2013 (Federal Law Gazette I, p. 285) shall apply for the first time from January 1, 2014. "

End of different entry into force


 
c)
The following sentence is added to paragraph 25:

"Section 10d paragraph 1 sentence 1 in the version of Article 1 of the Act of February 20, 2013 (Federal Law Gazette I p. 285) is to be applied for the first time to negative income that cannot be offset when determining the total amount of income for the 2013 assessment period . "



 

Quotations from Article 1 of the Law on the Amendment and Simplification of Corporate Taxation and Tax Travel Expenses Law

 
internal references

 
Quotation in the following standards

Income Tax Act (EStG)
revised by B. v. 08.10.2009 Federal Law Gazette I pp. 3366, 3862; last amended by Article 7 G. v. May 12, 2021 Federal Law Gazette I p. 990
52 EStG application regulations (from May 18, 2021)
... to be counted as a withdrawal. Section 4 (5) sentence 1 number 5 in the version of Article 1 of the Act of February 20, 2013 (Federal Law Gazette I, p. 285) shall apply for the first time from January 1, 2014. Section 4 (5) sentence 1 number 6a in ... to be applied from January 1, 2014. Section 4 (5) sentence 1 number 6a in the version of Article 1 of the Act of February 20, 2013 (Federal Law Gazette I p. 285) shall apply for the first time from January 1, 2014. Section 4 (5) sentence 1 number 8 in ...
 
Quotations in amendment regulations

Voluntary Strengthening Act
G. v. March 21, 2013 Federal Law Gazette I p. 556
Article 2 EhrAmtStG Amendment of the Income Tax Act
... Version of the announcement of October 8, 2009 (Federal Law Gazette I p. 3366, 3862), which was last amended by Article 1 of the law of February 20, 2013 (Federal Law Gazette I p. 285), is as follows. ..

Law to adapt national tax law to Croatia's accession to the EU and to change other tax regulations
G. v. July 25, 2014 Federal Law Gazette I p. 1266
Article 2 StRAnpG Further amendments to the Income Tax Act
... to be counted as a withdrawal. Section 4 (5) sentence 1 number 5 in the version of Article 1 of the Act of February 20, 2013 (Federal Law Gazette I, p. 285) shall apply for the first time from January 1, 2014. § 4 paragraph 5 sentence 1 number 6a in the version ... to be applied for the first time from January 1, 2014. Section 4 (5) sentence 1 number 6a in the version of Article 1 of the Act of February 20, 2013 (Federal Law Gazette I p. 285) shall apply for the first time from January 1, 2014. (7) Section 4d paragraph 1 sentence 1 number 1 ...
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