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- Title
Steuerfreiheit der Vorteile des Arbeitnehmers aus der Nutzung eines betrieblichen Telekommunikationsgeräts.
- Abstract
The Federal Finance Court has ruled that the reimbursement of telephone costs for a mobile phone contract concluded by the employee is tax-free for the employer, even if the mobile phone was purchased at a low price. The tax office argued that the sale of mobile phones to the employer would result in a tax advantage, but the court ruled in favor of the employer. According to § 3 No. 45 of the Income Tax Act (EStG), the benefits of employees from the private use of company telecommunications equipment are tax-free. The article also deals with the application of the partial value to current assets according to § 6 para. 1 No. 2 sentence 2 EStG.
- Subjects
TELECOMMUNICATION equipment; CELL phones; INCOME tax; EMPLOYEE benefits; LEGAL judgments; LABOR contracts
- Publication
FinanzRundschau, 2024, Vol 106, Issue 5, p227
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1060505