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Payroll Tax 2025 Newsletter
The first issue of the Payroll Tax 2025 Newsletter published by the Tax and Customs Administration is now available.
This newsletter contains information about the new regulations from 1 January 2025.
The first issue of the Payroll Tax 2025 Newsletter includes details on the following topics, among other things:
- Clarification and widening of the specific exemption for public transport season tickets
- Abolition of the low-income benefit (LIV)
- Changes in the wage cost benefits (LKVs)
- Reduction of the hours criterion for 'revisions' related to the differentiated contribution for the general unemployment fund (AWF)
- Increase in the final levy for delivery vans
- Changes in the expat scheme (30% facility)
- Abolition of the enforcement moratorium, end of model contracts
- Changes in payroll tax returns
The rates, amounts and percentages for 2025 had not yet been included in the newsletter. These will be published in the first half of December 2024 as a separate annex to the newsletter itself.
Any additions to the topics in this first issue and changes arising from the Tax Plan 2025 or other legislation will be included in the next newsletter.