*** Dates of payment and periods of grace 2012 ***

The following tables show the dates of payment for state taxes, federal taxes and nonpersonal taxes 2012 as well as the dates when the respective periods of grace end. According to art. 240 par. 3 of the German Fiscal Code, no delay penalties are charged if the due date is exceeded by no more than three days. This period of grace, however, does not apply for cash payments and payments by cheque. It has to be observed that when paying by cheque, the payment is considered to be effected only three days after receipt of the cheque.

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Tax value for remuneration in kind 2012

If an employer offers free or subsidized meals to his employees, he has to withhold wage tax and social security contributions based on the value of that remuneration in kind. The same applies for meals that are usually provided on the occasion of or during a job away from the usual place of work or in connection with a work-related double household.

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