7.3.3 Running Expenses

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /7. Travel and subsistence /7.3 Double housekeeping / 7.3.3 Running expenses

Commentary

Germany

Running costs can include the actual and evidenced cost incurred for the second home, including:

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•�� rental
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•�� costs such as heating

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5.3.4 SIPSI declaration

5.2 Employee registration

6.1.3 Employer has no place of business in jurisdiction

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

2.3.2 Minimum wage/ stamp duty tax exemptions

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7.3.3 Running expenses

Germany

5.3.4 SIPSI declaration

5.2 Employee registration

6.1.3 Employer has no place of business in jurisdiction

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

2.3.2 Minimum wage/ stamp duty tax exemptions

3.2 Sick leave and incapacity allowance

4.4 Car allowance

5.4.4 Obligations for foreign employers where no PE is created

2.2.1 Mandatory social documents

2.2 Social security contributions

8.2 Appeals process

2.3.1 Labour market contributions (am-bidrag)

3.1 Salary advances

3.4 Private medical insurance

2.3.2 Solidarity surcharge

6.1.2 Reciprocal agreements

3.3 Participatory bonus

8.1 Penalties for late tax filing and late payment

3.4 Severance pay

9.3 National collective bargaining agreement (CCNL)

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7.3.3 Running expenses

Germany

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