³ÉÈËÓ°Òô

Home / Tolley's Global Mobility: Employment Taxes (Europe) / Germany / 4.5 Employer provided accommodation

4.5 Employer provided accommodation

Commentary

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:

  1. Ìý

    •ÌýÌýÌýÌý the employee makes payment to the employer of at

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 28 Aug 2024 11:28