In a letter dated November 11, 2024, the Federal Ministry of Finance replaced its previous letter of June 30, 1997 on the wage tax treatment of employer expenses for employees at risk of safety (safety measures). The new regulations apply in all open cases.
If the employer bears or reimburses expenses for safety measures for employees who are exposed to a specific risk due to their professional position, the following applies according to the BMF letter of November 11, 2024:
Expenses for people exclusively involved in the personal protection of employees (e.g. bodyguards, security) are mainly granted in the employer’s own business interests and are therefore not taxable wages.
Expenditure on safety equipment in rented apartments or employee-owned homes must be assessed on a case-by-case basis based on the degree of risk.
A later change in the risk level classifications only affects taxation if it occurs in the year in which the safety devices were installed.
Whether the safety devices become the employee’s property is irrelevant for wage tax purposes.
The corresponding wage tax consequences of the installation costs must be applied to operating and maintenance costs. They may be subject to tax in proportion to the taxable share of the total installation costs.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Mathias Schmitt
Tax Advisor / Partner
Anna Liepelt
Tax Advisor / Senior Manager
Further information on Vialto Partners can be found here: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
©2024 Vialto Partners. All Rights Reserved.
Mit Schreiben vom 11. November 2024 hat das Bundesministerium der Finanzen sein bisheriges Schreiben vom 30. Juni 1997 zur lohnsteuerlichen Behandlung von Aufwendungen des Arbeitgebers für sicherheitsgefährdete Arbeitnehmer (Sicherheitsmaßnahmen) ersetzt. Die neuen Regelungen finden Anwendung in allen offenen Fällen.
Trägt oder ersetzt der Arbeitgeber Aufwendungen für Sicherheitsmaßnahmen bei Arbeitnehmern, die aufgrund ihrer beruflichen Position einer konkreten Positionsgefährdung ausgesetzt sind, gilt gem. BMF Schreiben vom 11. November 2024 Folgendes:
Aufwendungen für ausschließlich mit dem Personenschutz von Arbeitnehmern befasste Personen (z. B. Leibwächter, Personenschützer) werden überwiegend im eigenbetrieblichen Interesse des Arbeitgebers gewährt und sind mithin nicht steuerpflichtiger Arbeitslohn.
Aufwendungen für Sicherheitseinrichtungen in Mietwohnungen oder Wohneigentum der Arbeitnehmer sind nach Gefährdungsgrad im Einzelfall zu bewerten.
Eine spätere Änderung der Einstufungen in die Gefährdungsstufen wirkt sich nur auf die Besteuerung aus, wenn sie in dem Jahr erfolgt, in dem die Sicherheitseinrichtungen verbaut wurden.
Ob die Sicherheitseinrichtungen in das Eigentum des Arbeitnehmers übergehen, ist für die lohnsteuerliche Behandlung unerheblich.
Bei Betriebs- und Wartungskosten sind die entsprechenden lohnsteuerlichen Konsequenzen der Einbaukosten anzuwenden. Sie sind gegebenenfalls anteilig nach dem Verhältnis des steuerpflichtigen Anteils an den Gesamteinbaukosten steuerpflichtig.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Mathias Schmitt
Tax Advisor / Partner
Anna Liepelt
Tax Advisor / Senior Manager
Further information on Vialto Partners can be found here: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
©2024 Vialto Partners. All Rights Reserved.