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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /4. Withholding on benefits-in-kind / 4.1 Valuation of benefits-in-kind

4.1 Valuation of benefits-in-kind

Germany

4.1�� Valuation of benefits-in-kind

Benefits-in-kind (Sachlohn/ Sachbezuge) are given a notional cash value, so they may be processed

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3.7.3 Maternity pay

2.2.1 ATP Livslang Pension

8.2 Failure to pay over withheld amounts

9.5 Work permits

11. Work permit assessment tool

6.1.1 EU social security agreement

3.5 Stock options

2.2.1 Mandatory social documents

5.3 Foreign employers

12. Checklist for employers

4.12 Beneficial loans

5.3.1 Short term business visitors

4.4 Interest-free loans

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

3.4 Severance pay

1.4.2 Employee leaving indemnity (TFR)