Field help:
(2020)
- minus directly allocable wages in Germany
Enter here only salary components (special benefits) that were granted directly as a result of a specific domestic work activity
These may include, among others, the following salary components:
- Travel expenses,
- Overtime pay,
- Surcharges for work on Sundays, public holidays and at night,
- Bonuses for working abroad,
- Project-related bonuses.
As a rule, the employer has already allocated the expenses in the payroll and stated the tax-free salary on the employment tax statement. The tax office can check the distribution while processing your tax return.