BMF Kommentierung: Steuerbefreiung von Auslandszuschlägen und Kaufkraftausgleich zum 1.1.2024

Jan. 9, 2024 | Uncategorized | 0 Kommentare

Fallen Lebenshaltungskosten an einem ausländischen Dienstort höher aus als in Deutschland, zahlen Arbeitgeber ihren dort tätigen Arbeitnehmern regelmäßig einen Kaufkraftausgleich. Unter gewissen Voraussetzungen bleiben diese Zahlungen in Deutschland (lohn-)steuerfrei.

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BMF Kommentierung: Steuerbefreiung von Auslandszuschlägen und Kaufkraftausgleich zum 1.1.2024

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