4.6 Interest-Free Loans

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /4. Withholding on benefits-in-kind / 4.6 Interest-free loans

Commentary

Germany

Not all employer loans give rise to a benefit-in-kind. For example, travel and subsistence expense advances or advances of wages are not considered.

There is a de minimis limit of EUR 2,600. Any

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3.7.3 Maternity pay

Introduction

7.1 Business travel and subsistence

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

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4.6 Interest-free loans

Germany

3.7.3 Maternity pay

Introduction

7.1 Business travel and subsistence

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

3.2 Sick leave and incapacity allowance

5.4.4 Obligations for foreign employers where no PE is created

2.2.1 Mandatory social documents

6.3.1 Employees with an overseas employer (secondees)

8.2 Failure to pay social security

2.2 Social security contributions

8.2 Appeals process

1.3.5 Notification of Employment (NOE)

3.4 Private medical insurance

3.7.2 Sick pay

2.3.2 Solidarity surcharge

3.7.3 Sale of shares

8.1 Penalties for late tax filing and late payment

1.1 Introduction: overview of the domestic payroll system

3.2 French national minimum wage (SMIC)

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4.6 Interest-free loans

Germany

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