La prime de compensation de l'inflation peut encore être versée jusqu'à fin 2024 en Allemagne
Nous tenons à vous informer que la " Inflation compensation premium " (prime de compensation de l'inflation), équivalent à la prime de partage de la valeur (PPV) can still be paid until the end of 2024 in Germany.
It is important to note that all structures do not benefit from tax advantages.
La prime de compensation de l'inflation : " Inflation compensation premium "
Employers have the option of paying their employees a prime de compensation de l'inflation exonérée d'impôts et de cotisations sociales, jusqu'à un montant total de 3 000 euros, pour la période du 26 octobre 2022 au 31 décembre 2024. The employees can thus perceive the "inflation compensation premium" gross de net, while the employers economise on social security contributions. It is essential that the payments of the inflation compensation premium are made in addition to the salary already paid. Salary modifications are not permitted. The payments must be linked to inflation, even if no evidence of the real impact of inflation on employees is required. The payments must simply be recorded in the salary statement in the form of prime de compensation de l'inflation. However, the "devil" is in the details, as evidenced by the FAQs already published several times by the Federal Ministry of Finance on the prime de compensation de l'inflation. In order to avoid any unpleasant surprises during a subsequent tax audit, please note the following points.
Les avantages fiscaux
- The "inflation adjustment premium" can be granted to all employees working during the reference period: full-time and part-time employees, part-time and temporary workers, as well as apprentices in all sectors.
- Les filiales de groupe ou les employeurs étrangers peuvent également verser une prime de compensation de l'inflation à leurs employés travaillant en Allemagne.
- The payments in kind as well as the benefits in kind are eligible.
- The "inflation compensation premium" can be granted up to 3,000 euros per employment relationship or employer; employees who have several jobs (e.g., principal and part-time jobs) or who have changed employers during the employment period can therefore receive more than 3,000 euros in inflation compensation premium.
- A total of 3,000 euros can also be paid in several instalments.
You fromIf you have any more questions, our French-Alemand experts are at your disposal in Paris and Bonn for personalised advice. In addition, we are happy to advise you throughout France and Germany by telephone and video conference. Votre expert-comptable franco-allemand FRADECO.
Cette note franco-allemande contient des informations résumées. Merci de nous contacter pour un conseil adapté à votre situation. Nous ne pouvons être tenus responsables d'une interprétation erronée.
Exclusion de garantie
The editing of these newsletters in French and German has been the subject of the greatest care, subject to modifications, errors and omissions. Cette présentation juridique abstraite dans cette newsletter ne peut en aucun cas remplacer un conseil individuel franco-allemand en matière de droit civil et fiscale pour chaque cas particulier. Des modifications ultérieures du cadre juridique, des avis de l'administration fiscale allemande ou française ou de la jurisprudence, y compris avec des effets rétroactifs, sont possibles.