by Elena Weismann in News from tax law
If an employee is provided with fuel vouchers several months in advance, the entire non-cash purchase is deemed to have been paid upon receipt of the vouchers. This is also the case when the employer and employee have reached an agreement that only one voucher with a maximum total value of € 44 (allowance for non-cash benefits) may be redeemed per month.
In such a case the tax office presented the view that the allowance for non-cash benefits was exceeded and subjected the amount of the allowance to an overall tax of 30%. The Saxon tax court confirmed the decision of the tax office. This situation went into effect at the time when the employee received the coupon, because from this point onward the employer had no authority on how the employee would use the coupon or when it would be redeemed. The agreement between the employer and employee is relevant only under labor law and has no effect on the tax assessment.