What will change in tax law in 2022?
What will change in tax law in 2022?
for 2022 there are innovations in tax law: In addition to the basic allowance and the maintenance allowance, the exemption for monetary benefits for employees is also increased. The sales tax on meals in restaurants and pubs is reduced to seven percent. In addition, the implementation of the property tax reform begins.
property tax allowance
From 2022, the annual basic allowance for single people increases by 240 euros to 9,984 euros and for married couples or registered partners by 480 euros to 19,968 euros. The income remains tax -free until this amount.
cold course
In order to reduce the so -called cold progression, the other key figures of the tax rate are also increased by 1.17 percent. There is a cold progression if both wages - and thus the taxes to be paid - and the cost of living rise evenly due to inflation. Due to the progressive design of the income tax rate, the purchasing power of the employees drops in such a case. In order to counteract this effect, the key figures are postponed in the collective bargaining curve: the top tax rate of 42 percent only applies from 58,597 euros and not as before from 57,919 euros.
maintenance allowance
With the basic allowance, the maintenance allowance also increases from 9,744 euros to 9,984 euros per year in 2022. This means that if you want to deduct maintenance payments as an extraordinary burden, you can claim up to 9,984 euros for 2022.
exemption for benefits in kind
From January 1, 2022, the monthly exemption limit for non -cash payments will be raised from currently 44 euros to 50 euros. Payment payments are benefits in kind that an employee receives from his employer - for example, tickets, tank vouchers, tickets, shopping vouchers and the like.
Tax-free corona bonus until 31.03.2022
by March 31, 2022, the employer can grant bonus payments up to a total of 1,500 euros free of tax and social security due to the Corona pandemic. In this context, the finance ministers Dr. Danyal bayaz and health minister
The sales tax rates for restaurant and catering services remain reduced to seven percent by December 31, 2022. The regulation only applies to food, drinks are excluded. From July 1, 2022, the property tax values will be gradually reset. To do this, all property owners must submit a tax return for their property and forestry and forestry companies between July 1, 2022 and October 31, 2022. The conditions from 01.01.2022, i.e. the main determination time, are decisive. VAT
Start of implementation of the property tax reform
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Inspired by the state government BW
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