In the case of relocations for work-related reasons, new flat rates for relocation-related tuition costs and other relocation expenses apply retroactively for domestic relocations from 01.04.2021 and from 01.04.2022.
|Relocation until 01.06.2020||New: Relocation from 01.04.2021||New: Relocation from 01.04.2022|
|Maximum amount for children’s additional tuition due to relocation||1.146 Euro||1.160 Euro||1.181 Euro|
|Flat rate for other moving expenses|
|married||1.433 2) Euro||1.450 2) Euro||1.476 2) Euro|
|single||860 Euro||870 Euro||886 Euro|
|Other person moving with you 1)||573 Euro||580 Euro||590 Euro|
|Employee who did not have his own apartment or did not re-establish his own apartment|
|Married or single||172 Euro||174 Euro||177 Euro|
|1) e.g. children; 2) For the employee (=entitled person), the same flat rate now applies as for single persons; the spouse receives the flat rate for other accompanying persons. In the overview, the contributions have been added.|
(BMF, Letter from 21.07.2021, Az. IV C 5 – S2353/20/1004:002, Abruf-Nr. 223718)
These new values also apply retroactively. If the employer has reimbursed the lump sums for other relocation expenses in the amount of the tax lump sums, he can pay the increase amounts tax-free in arrears. If the employer has reimbursed higher lump sums than the tax lump sums, it may take the retroactive increase in the lump sums into account in the salary statements
Important: These options can only be implemented if the employer has not yet transmitted the electronic income tax statement. If a correction is no longer possible or if the employer refrains from a recalculation due to the insignificance of the amounts, the employee is left with the approach via the 2021 income tax assessment. Here, the employee can then reduce the taxable gross salary by the over-taxed portion of the lump sum.