Within the WKR, the free margin for employers now amounts to 1.2% of the total fiscal wage of all employees. The free margin allows for untaxed reimbursements and benefits in kind, even if there is a private benefit. Think, for example, of canteen meals or small bonuses. A two-disc system is proposed to extend the free space. This means that over the fiscal wage bill up to and including €400,000, the free space will amount to 1.7% of the wage bill. Over the remainder of the wage bill, the free space will remain 1.2%.
Later declaration and remittance of final levy
If employers are liable to pay final tax in a certain calendar year due to exceeding the free space (in the WKR), they must currently declare this no later than in the return for the first return period of the following calendar year. It is proposed to extend this period to the second return period. By being able to declare the final levy at the latest with the return for the second return period of the following calendar year, employers will have more time to determine the excess.
Valuation of own-company products
The employer must now determine the value of products from his own company on the amount to be charged by the employer to third parties. This amount does not have to be equal to the fair market value. In order to bring the determination of the value of the own-company product in line with the targeted exemption of 20%, it is proposed to always set the value of the own-company product at its fair value.
