Wage Tax

Employers must withhold wage tax each time they pay wages and pay it to the tax office on behalf of the employee, and in doing so they have to consider a lot of other things.

In particular, the areas of taxation of benefits in kind and events have become more important in recent years. This is due to more intensive external audits, as well as stricter internal compliance requirements.

In addition to the still essential advice in individual cases, which should always be oriented towards the practical needs of the companies, end-to-end process compliance as well as automation and Tax Compliance Management Systems are of outstanding importance.

Our services include:

• Ongoing advice:
  • All wage tax issues from severance payments, company pensions, company cars, to health and supplements for Sunday and holiday work, etc.
  • Benefits in kind (gifts and events)
  • Flat-rate wage taxation (§ 40 EStG, § 37b EStG)
  • Travel Expenses
  • Requests for information to be issued pursuant to § 42e EStG
  • Setting up and updating of guidelines and work instructions
  • Employee trainings
• Process optimisation
  • Process reviews and optimization
  • Support in the implementation of (tool-based) processes to ensure taxation
• External wage tax audit (partial I full)
  • Full or partial support of external payroll tax audits by the tax authorities
• Conduct of appeal/court proceedings