The tax office REICHARDT Tax – Business Mediation from London published in each issue of the journal SME knowledge “Tax News for the middle class.
If the employer at no charge a company car for private use to the employee, this is a cash benefit and therefore wage is. The amount is usually calculated on the so-called 1% rule, if – as an alternative – no logbook is kept.
The problem arises whenever no special arrangement has been agreed for private use or the employer has expressed even a private use ban.
The Federal Finance had to decide a case in which a pharmacy maintains a fleet of six vehicles, including one of the upper class. The vehicles were a total of 80 employees, and the son as officers for operational tours available. The private use was prohibited. In a review of the tax imputed to the Son, the private use of the luxury car and observed one after the 1% rule (for lack of log book) calculated gains. The authority justified its actions by arguing that since the general experience is enough prima facie evidence for private use.
The determination of the tax office alone by the “prima facie evidence” presented the Federal Fiscal Court is not. A benefit derived by the employee against the will of the employer, does not count as employment income, as no reference is given to employment.
Taxes: partnerships are becoming assimilated
Again and again, courts must decide on the equivalence of registered civil partnerships. The Federal Constitutional Court has recently clarified that the unequal treatment of civil partnerships in the inheritance and gift tax law is unconstitutional.
The end of 2008 current law partners charged with gift or inheritance is considerably higher than spouses. For the spouse was previously the tax class I, III for registered partners, the less favorable tax bracket. Even with the allowances, there were large differences. As part of the inheritance tax reform, the allowances were treated from 2009. The difference in tax brackets, however, remained. The federal government plans, however, this inequality to the Finance Act 2010 removed.
The Federal Constitutional Court asked the legislature also for the periods prior to 2008, according to constitutional rules to be made. Tip: Due to positive court decisions shall be treated as the registered partnership married spouses of the opposite sex more and more. Even with the income tax is therefore in the future to count on certain decisions. Not yet registered civil partners should consult their tax advisors so.
Employer liability for payroll taxes evaded by employees.
Employers are liable for payroll tax if they are reduced due to missing or incorrect information in the payroll account or the withholding statement. This also applies if a responsible for the payroll accounting employee manipulated the payroll to his own advantage. An exclusion of liability does not arise because the employer to escape its responsibility cannot, even if he can make his pay slips by third parties.
Taxes: Hosting evidence of potential customers
The tax office summary for an independent computer consultant, the lump sum tax by 50% because several times a week service it provides with different people were present, but the actual conversion was achieved with only eight customers. The Tax Court in Munich gave this approach a rejection. In an independent computer consultant, it is normal that he constantly acquire new customers. This includes the hosting. The reference to the entrepreneurial activity is thus given, and the deduction must be granted full.
Tip: The Tax Court allowed the full deduction even though the entertainment events were described only very generally (PC consulting, client meetings, etc.). To the tax office to be no way of complaint, all evidence to be correctly filled entertainment.