Field help:
Designation of the tax-free wages
- minus tax-free wages pursuant to the German law
Enter here salary components that are included in your gross salary and are taxable abroad but tax-free in Germany. This includes:
Tax-free travel expense allowances or supplements: These may be exempt from tax under German law and must therefore be deducted from your gross salary.
Expatriation allowances: Special allowances for international assignments that are taxable abroad but tax-free in Germany.
Expatriate allowances: Allowances to cover the additional costs of living abroad, which are taxable abroad but tax-free in Germany.
Housing cost allowances: Allowances to cover your housing costs abroad that are taxable abroad but tax-free under German law.
School fee reimbursements: Reimbursements for your children's school fees abroad that are taxable abroad but tax-free in Germany.
Training and further education costs: Costs for further professional training abroad that are taxable abroad but exempt from tax in Germany.
These salary components must be deducted from your gross salary as they do not reduce your taxable income in Germany.
Note: Tax-free wages under a double taxation agreement (DTA) or foreign activity decree (ATE) do not need to be entered here.
