Field help:
(2021)
Designation
- minus directly attributable wages abroad
Enter here only salary components (special bonuses) that were granted directly as a result of a specific foreign work activity.
These may include, but are not limited to, 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,
- Provision of a flat in the country of employment,
- Expenses for a language course,
- Expenses for visas,
- Other benefits for family members accompanying the employee.
As a rule, the employer has already allocated the expenses in the payroll and stated the tax-free wages on the employment tax statement. The tax office can check the distribution while processing the tax return.
