4.5 Employer Provided Accommodation

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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:

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•�� the employee makes payment to the employer of at

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9.7.2 Civil contracts

Introduction

6.1.3 Employer has no place of business in jurisdiction

2.3.2 Minimum wage/ stamp duty tax exemptions

4.5 Employer provided accommodation

11. Work permit assessment tool

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

3.2 Sick leave and incapacity allowance

5.3 Foreign employers

6.3 Inbound employees on assignment

5.3.1 Short term business visitors

1.2 How are filings done?

3.4 Private medical insurance

3.3 Participatory bonus

7.1 Per diems

1.1 Introduction: overview of the domestic payroll system

2.1.1 Tax deduction cards

3.4 Severance pay

7.1 Commuting costs

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4.5 Employer provided accommodation

4.5 Employer provided accommodation | Germany

Germany

9.7.2 Civil contracts

Introduction

6.1.3 Employer has no place of business in jurisdiction

2.3.2 Minimum wage/ stamp duty tax exemptions

4.5 Employer provided accommodation

11. Work permit assessment tool

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

3.2 Sick leave and incapacity allowance

5.3 Foreign employers

6.3 Inbound employees on assignment

5.3.1 Short term business visitors

1.2 How are filings done?

3.4 Private medical insurance

3.3 Participatory bonus

7.1 Per diems

1.1 Introduction: overview of the domestic payroll system

2.1.1 Tax deduction cards

3.4 Severance pay

7.1 Commuting costs

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4.5 Employer provided accommodation

4.5 Employer provided accommodation | Germany

Germany

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT