Already exceeding the EUR 44?Border to a dime makes tax and social security subject to the full amount (and not only the one cent). We therefore recommend to include here some reserve. Remuneration in kind as voluntary Services: The monthly donation of non-cash compensation to EUR 44 is an economical means to design the remuneration of workers. This is however only makes sense as long as the tax and tax benefit. A discontinuation of the 44 EUR border, the more attention of the thing cover can be avoided or be converted into an another beneficiary may then pay form, no legal claim may be labour code on the donation.

The remedy for this is called voluntary service”. At the gift from the voluntary services of an employer for the benefit of the employee, there is a risk that voluntary for the worker is not clearly identifiable, with the result that a contractual claim to the service is established. The enclosed Declaration of the employer we don’t have therefore deliberately as an agreement”referred to, but as a statement of the employer. Voluntariness is included in the preamble as well as in the Declaration itself. It is important that the matter related only actual submission of the documents and only until may be made to the amount of EUR 44. In addition the thing cover may be granted only workers have demonstrably received the Declaration of the employer.

We advise strongly against a flat-rate grant without taking note of the Declaration. On the basis of the equal treatment law we advise also, to grant the thing cover flat rate all workers and walking only a few workers, unless one can objectively justify this differentiation. We therefore recommend to decide individually on the reference and to make no fundamental rule in operation. For questions we are available. Torsten Bogausch Schmidt & Partner GmbH Steuerberatungsgesellschaft branch Weisswasser of Bautzner Strasse 38 02943 Weisswasser Tel.: 03576/2839-0 fax: 03576 / 283930 Internet: sp white water email: