The Bundesfinanzhof (BFH) has three judgments of 11 November 2010 (VI R 21/09, VI R 27/09, VI R 41/10) at the question of the income tax treatment of fuel cards, fuel vouchers, gift certificates for the first time principles to the distinction between money wages and one by Income Tax Act (ITA) placed of up to € 44 per month tax-free property wage.
had to decided disputes employers for their employees have the right, at its expense on production of a fuel card at a particular gas station to fill up a month to a maximum of 44 € or workers had to celebrate her birthday gift vouchers a major retail chain for over 20 € receive from their employer or the employer could fill up with fuel vouchers issued at a gas station of their choice and 30 liters of fuel, the costs for reimbursement from their employers.
held the tax for taxable money wages, while employers GThe of a tax-free payment in kind went out.
The BFH has now repealed the prior decisions of the tax courts and adopted a tangible reward. The question of whether there Barlöhne or non-cash compensation is decided by decided by that BFH under the law because of the influx, and consequently according to what power the workers can claim from the employer. The distinction is the type of employer-side promised to each other and therefore workers laying claim to benefit themselves and not the way to make the fulfillment of the claim. Therefore lie in kind also exists if the employer connect its payment to the employee with the condition to use the received money only in a certain way.
Its been otherwise law (Judgement of 27 October 2004 VI R 51/03) gave up the BFH explicitly.
specialist in labor law Dan Fehlberg Lawyers Dr. Kühl & Koll Elm Street 42 09112 Chemnitz Tel: 0371-355900 Fax: 0371-3559020 Email: buero@anwalt-in-chemnitz.de 
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