I. Gifts and prizes from employers when
value of prize or gift does not exceed EUR 200, are considered non-taxable
income. Until 1 January 2018 only prizes from employees when value did not
exceed EUR 200 were treated as non-taxable income.
II. From 2018 the benefit received by an employee when an employer pays for rail and road public transport tickets which are used to travel to and from the work are considered untaxable income.
III. The formula used to calculate monthly non-taxable amount has changed:
310 – 0,5 * (monthly salary – 380)
380 – 0,5 * (monthly salary – 400)
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