3.6 Energy Price Flat-Rate Benefit

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /3. Payroll and particular aspects of employee remuneration / 3.6 Energy price flat-rate benefit

Commentary

Germany

Germany's over-reliance on Russian gas supplies has been exposed during the Ukrainian war in 2022. Faced with soaring energy bills, the government has introduced the concept of the energy price flat-rate benefit (Energiepreispauschale). This will use

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5.3.4 SIPSI declaration

6.1.3 Employer has no place of business in jurisdiction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

9.5 Work permits

4.5 Employer provided accommodation

3.5 Bicycle mileage allowance

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3.6 Energy price flat-rate benefit

Germany

5.3.4 SIPSI declaration

6.1.3 Employer has no place of business in jurisdiction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

9.5 Work permits

4.5 Employer provided accommodation

3.5 Bicycle mileage allowance

3.5 Stock options

2.2.1 Mandatory social documents

6.3.1 Employees with an overseas employer (secondees)

12. Checklist for employers

2.3.3 Danish Hydrocarbon Tax

1.2 How are filings done?

2.3.1 Labour market contributions (am-bidrag)

7.3 Relocation costs

2.2.4 Contributions for employers of 20+ employees

3.7.2 Sick pay

1.1 Introduction: overview of the domestic payroll system

2.1.1 Tax deduction cards

1.4.2 Employee leaving indemnity (TFR)

7.1 Commuting costs

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PROFESSIONAL DEVELOPMENT

3.6 Energy price flat-rate benefit

Germany

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT