Salary Tax Consulting

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​​​​​​​​​​​​​​​​​Salary tax is a key issue for employers in Germany. They have to withhold the appropriate amount from their employees' wages as salary tax and pay it to the tax office and they are liable towards the tax office for the correct calculation and payment of salary tax. However, it not only has risks, but also offers interesting opportunities. Choose the right strategy and work with us to optimize your salary tax – for your company and your employees.


Salary tax and its risks


In principle, salary includes everything that the employee receives from the employment relationship as income for the work performed. This is to be understood comprehensively and means that it also includes participation in events or the receipt of gifts and other benefits. As the employer is liable to the tax authorities for the correct withholding, salary tax generally involves a significant risk for companies. This is particularly important as incorrect salary tax deduction often leads to errors in the payment of social security contributions. Furthermore, VAT topics must also be considered when providing benefits to employees.

​Tax opportunities

We think one step ahead for you. This is because the salary tax regulations can be an interesting area for employers in the competition for qualified personnel: Tax-optimized employment conditions increase the company's attractiveness for employees and job applicants. Salary tax allowances and flat-rate taxation can often be used for this purpose. When implementing such remuneration models, however, the details often need to be considered and documented so that the model can comply with a tax or social security audit and thus be a real benefit for everyone.
We advise and support employers on all issues relating to salary tax and flat-rate taxation of non-monetary benefits – with a practical focus and strong implementation skills.​

OUR ADVISORY SERVICES

  • ​Ongoing advice on ​salary tax issues
  • Process review, implementation and optimization, in particular with regard to benefits in kind
  • Support for your tax CMS project with the focus on salary tax risks
  • Application to the tax office for an information request in accordance with § 42 EStG and other coordination with the tax authorities
  • Analysis and processing of tax compliance issues, support with disclosure letters
  • Support and guidance for salary tax audits by the tax authorities
  • Conducting judicial and extrajudicial appeal proceedings
  • Support in the preparation and updating of company guidelines from a tax perspective
  • Training for employees
  • Questions on social security law​

Our topics

  • ​Employee mobility (company car, bicycle, other means of transportation)
  • Travel expenses and double housekeeping
  • Monetary benefits and incentives for employees and third parties
  • Further training costs
  • Company health promotion and sports facilities
  • Company pension scheme
  • Share-based remuneration
  • And much more
We are looking forward to advising you "hands-on" on all current salary tax issues from an employer's perspective.​
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