Monetary benefit of the Bahncard 100

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If your employer grants you a Bahncard 100 in addition to your wages or instead of your wages, this is a pecuniary benefit for you. You have to pay tax on this. You should know the tax situation.

With the Bahncard 100 you travel according to the advertising of the Deutsche Bundesbahn "wherever you want, when you want, as often as you want, without buying a ticket". The motto is: "Pay once, drive always". But be careful: the tax authorities always go with you. For the Bahncard 100 you pay € 3,990 in second class (as of 2012).

BahnCard 100 is a wage replacement

  • Of course, your employer does not grant you the Bahncard 100 out of altruism. If you use the Bahncard 100 for journeys from your home to work, it regularly represents a wage substitute that from Tax office is viewed as a pecuniary benefit. A monetary benefit is to be taxed by you as wages.
  • Your employer may tax the expenses for a Bahncard 100 or for travel tickets or a job ticket at a flat rate of 15%. Limits in terms of amount must be adhered to.

So your monetary benefit is taxable

  • Example: You receive a travel allowance of € 100 / month (€ 1,200 / year). A flat-rate wage tax of 15%, i.e. € 15, is payable on this. 7% church tax, i.e. € 1.05 and 5.5% solidarity surcharge, i.e. € 0.82, are payable on this € 15.
  • Your advantage is that the employee lump sum of € 1000 (as of 2012) is retained. Furthermore, you and your employer save approx. 40% social security contributions.
    • A monetary benefit - this allowance is decisive in each individual case

    If you do not receive money as wages, but a payment in kind, this is considered ...

Flat-rate taxation has its limits

  • However, the flat-rate taxation of the travel allowance is limited to the amount that you could deduct as income-related expenses based on your individual travel route. ride costs are to be billed at 0.30 € per working day and distance kilometer. With 230 working days and 16 kilometers from your home to the company, this results in a maximum advertising cost of € 1104.
  • In the example above, your travel allowance is € 1200 / year, so you would have to pay tax on € 96 in addition to your normal income tax rate as a pecuniary benefit. However, your employee lump-sum amount of € 1000 will apply first. The Bahncard 100 pays off all the more, the longer you travel to the company.
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