This news relates to a project by Torsten Mühlhoff, which he has performed as a manager at ThyssenKrupp before the foundation of Development and Art in 2014.
EPas: Recording of the flat tax according to § 37b German Income Tax Act ("EStG")
Introduction of an intranet-based software solution for recording the flat tax according to § 37b German Income Tax Act for non-cash benefits to their own employees and third parties (employees of affiliated companies and business partners / customers)
Tax issues often hold a certain complexity.
More important is the structured and comprehendible treatment of such subjects.
This is what happened in this project whose backgrounds
we want to describe briefly.
The companies of the ThyssenKrupp Group sometimes make small presents to
their customers or business partners - and their employees - in the form of
gifts, invitations, incentives, etc.) that in principle result in taxable income.
By § 37b German Income Tax Act, there is the possibility that
the taxation of these benefits may be applied by the donor than the recipient.
To avoid irregularities in the context of tax audits
and to create full transparency about the level of benefits
at the individual Group companies it was decided to introduce a system
which pursues the following objectives:
-
Regular recording of all operations that may be relevant
in accordance with § 37b of the Income Tax Act at the individual Group companies by "responsibles" in the individual areas / branches
as a basis for the reported wage tax notification.
-
Mandatory reporting of "negative report",
if no processes are present that are covered by § 37b German Income Tax Act.
-
Building on this the ability to assess the facts by the
"Income Tax Act § 37b responsibles" in the respective Group company.
-
Complete historical documentation for audits.
-
Based on the recorded data of the Group companies
automatic reporting of information for the board.
At the end of intensive discussions with colleagues from the
responsible department there was a business concept,
which in addition to a detailed description of the desired functionalities
included specific visualizations of the application to be created.
The subsequent implementation was done within 2-3 months.
At intervals of 2-3 weeks, colleagues from the business department and
from the IT service provider met to present, discuss, and readjust if necessary
the current state of development.
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