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4.5 Employer provided accommodation

Commentary

4.5 Employer provided accommodation | Germany

Germany

Under EStG, s 8 a payment in kind for an apartment provided to the employee by the employer for the employee's own residential purposes is omitted from the employee's taxable income, provided that:

  1. Ìý

    •ÌýÌýÌýÌý the employee makes payment to the employer of at

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