Discount allowance
A discount allowance is
- a tax break,
- an amount up to the amount of which an employee's remuneration in kind remains tax-free ( Section 8 (3 ) EStG ).
The discount tax is € 1,080 per year.
The value of a payment in kind is set at the usual sales price less a tax-free discount of 4%, less remuneration paid by the employee. If the sum of the benefits in kind in a calendar year exceeds the exemption, the excess amount is taxable wages.
Requirements for the application of the tax exemption:
- Granting of advantages by the employer in the form of goods or services
- Goods or services must be manufactured or distributed by the employer
- Goods or services may not be manufactured, sold or provided primarily for the company's employees.
The discount allowance takes precedence over the assessment of benefits in kind according to Section 8 (2) of the Income Tax Act. It is not twelfth, this applies even if the employee has not worked for the employer granting the benefit for the entire year. If there are several employment relationships that exist one after the other in the year or next to one another, the discount allowance can be granted multiple times. This results from the wording of the law: "due to his employment relationship".
Beispiel: Ein Arbeitnehmer eines Automobilherstellers erhält bei Kauf eines Neuwagens einen Rabatt i.H.v. 20 %. Der Wagen hat einen Listenpreis von 40.000 € (Endpreis am Abgabeort) - Abschlag von 4 % 1.600 € = berichtigter Abgabepreis 38.400 € - vom AN gezahlter Preis 32.000 € (Gesamtnachlass 20 % v. 40.000 €) = geldwerter Vorteil 6.400 € ./. Rabattfreibetrag 1.080 € = steuerpflichtiger Arbeitslohn 5.320 € Mit diesem Kauf wäre der Jahresfreibetrag des Arbeitnehmers verbraucht. Bei einem weiteren Autokauf im gleichen Jahr in gleicher Höhe wären demnach 6.400 € der Einkommensteuer (und den Sozialabgaben) zu unterwerfen.
This example shows that the discount that can be achieved on the free market of, for example, 15% for a new car can be the better option compared to the employer discount when viewed holistically, since such negotiation profits are not subject to any taxation.
Individual evidence
- ↑ Zenthöfer, Schulz zur Wiesche: Income Tax (Blue Row), 10th edition, p. 771, Item 5.3.3.3.
