The term "benefit granted in addition to the salary owed in any case" is used in various places in the Income Tax Act (e.g. the granting of childcare costs for children who do not have to attend school or the application of flat-rate taxation under § 37b, paragraph 2 EStG). In its ruling of 1 August 2019 (VI R 32/18), the Federal Court of Finance amended its previous case law regarding the existence of such a benefit. Now the Federal Ministry of Finance (BMF) has published a non-application decree.
This month we are updating our privacy statement to better understand what information we collect and why. We have also taken steps to improve our features to protect your information and privacy.
There is no change to your current settings or how your data is processed. We have merely improved the explanation of our procedures and explain to you in more detail what options you have to update, manage and delete your data.
We take the protection of your personal data and their confidential treatment very seriously.
General information about the scope of processing of your personal data and about your data protection rights can be found at www.vdma.org/datenschutz.
You can reach us at the following contact details: