{"id":16567,"date":"2022-12-27T14:39:34","date_gmt":"2022-12-27T14:39:34","guid":{"rendered":"https:\/\/de-en.holman.com\/de-en\/?post_type=post&#038;p=9327"},"modified":"2024-01-10T21:25:50","modified_gmt":"2024-01-10T21:25:50","slug":"attention-premiums-from-the-ghg-quota-may-be-taxable","status":"publish","type":"post","link":"https:\/\/de-en.holman.com\/de-en\/resources\/attention-premiums-from-the-ghg-quota-may-be-taxable\/","title":{"rendered":"Attention: Premiums from the GHG Quota May Be Taxable"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Reading Time: <\/span> <span class=\"rt-time\"> &lt; 1<\/span> <span class=\"rt-label rt-postfix\">minute<\/span><\/span>\t\t\n\t<section class=\"header-variation-section white\">\n\t<div class=''><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last\">Home<\/span><\/p><\/nav><\/div>\n\t\t<div class=\"variation-inner\">\n\t\t\t<div class=\"header-left\">\n\t\t\t\t<div class=\"header-left-inner\">\n\t\t\t\t\t<h5 class=\"headline-5\"><\/h5>\n\t\t\t\t\t<h1 class=\"page-title headline-1\">Attention: Premiums from the GHG Quota May Be Taxable<\/h1>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"body-1\"><p>Holman Marketing<br \/>\nDecember 27th, 2022<\/p>\n<\/div>\n\t\t\t\t\t\t\t\t\t\t<div style=\"width:70%;display:flex;justify-content:space-between;flex-wrap:wrap;\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"header-right\">\n\t\t\t\t\t\t\t\t\t<img decoding=\"async\" class=\"header-right-image-one\" src=\"https:\/\/de-en.holman.com\/de-en\/wp-content\/uploads\/2022\/12\/DE-Blog-THG-Trading-Feature-1142x621-1.jpg\" alt=\"A person charging an electric vehicle\" >\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<style>#holform-sub{margin-bottom: 0px !important;}<\/style>\n<style type=\"text\/css\">\n\t.header-variation-section .variation-inner .header-right{flex-basis:50%;}\n\t.header-variation-section .variation-inner .header-left{flex-basis:50%;}\n\t.noscroll{overflow:hidden !important;overflow-y:hidden !important;}\n#form-success, .form-success{height:100%;width:100%;display:none;}\n#success-container{display:flex;flex-direction:column;justify-content:center; margin:0 auto;text-align:center;height:100%;padding:40px;}\n#success-container a{font-weight:500;font-size:12px;color:#0069a7;margin:62px auto 0;text-decoration:none;border-bottom:2px solid #0069a7;}\n#success-container h2{margin:8px auto;color:#0069a7;font-size:24px;font-weight:500;}\n#success-container p{margin:8px auto;font-size:14px;font-weight:400;}\n#success-icon{max-width:60px;margin:0 auto;}\n.wpcf7 .wpcf7-spinner{display:none;}\n\t.noscroll{overflow:hidden !important;overflow-y:hidden !important;}\n\t.btn1.ghost{background-color:white;color:#0069A7;border:1px solid #0069A7;}\n\t.header-variation-section .video-box video-js{height:100%;}\n\n\t\t.btn1\n\t\t{\n\t\t\tbackground-color: #0069A7;\n\t\t\tbox-shadow: 0px 14px 23px rgba(0,0,0,0.08);\n\t\t}\n\n\t\t.btn1:hover\n\t\t{\n\t\t\tbackground-color: #2C9942 !important;\n\t\t\tcolor:white;\n\t\t}\n\n\t\t.btn2\n\t\t{\n\t\t\t background-color: transparent !important;\n\n\t\t\t color: #0069A7 !important; border: 2px solid #0069A7; \n\t\t}\n\n\t\t.btn2:hover\n\t\t{\n\t\t\t background-color: transparent !important;\n\t\t\t\/*background-color: #2C9942 !important;*\/\n\t\t\t color: #2C9942 !important;\n\t\t\tborder: 2px solid #2C9942; \n\t\t}\n\n\/* .header-variation-section .vjs-poster{background-size:cover;} *\/\n.header-variation-section .vjs-tech {\n  position:relative;height:auto;\\;\n}\n\/* .header-variation-section .video-js{\n\tdisplay:contents !important;\n} *\/\n.header-variation-section .video-js .vjs-control-bar{padding-left:45px;}\n\t\t.btn1\n\t\t{\n\t\t\tbackground-color: #0069A7 !important;\n\t\t}\n\t\t.btn1:first-child{margin-left:0;}\n\t\t.btn{box-shadow: 0px 14px 23px rgba(0,0,0,0.08);}\n\t\t\n.btn.ghost{background-color:white !important;border:1px solid #0069A7;color:#0069A7 !important;}\n.btn:hover{background-color:#2C9941 !important; color:white !important; border:none !important}\n.ghost:hover{background-color:#2C9941 !important; color:white !important; border:none !important}\n\/* .header-variation-section .variation-inner .header-right .cloudflare-video{height:61% !important;} *\/\n.header-variation-section .variation-inner .header-right:has(.cloudflare-video){margin-top:auto;margin-bottom:auto;}\n\n\t\t@media (max-width: 575px)\n\t\t{\n\t\t\t.header-right{flex-basis:98% !important;margin:0 auto;border-bottom-left-radius:0px !important;}\n\t\t\t.btn1 {width: 100% !important; margin-top: 20px !important;}\n\t\t\t.btn2{margin-left:0px !important; width: 100% !important; margin-top: 20px !important;}\n\t\t\t.header-variation-section .variation-inner .header-right{flex-basis:100%;}\n\t.header-variation-section .variation-inner .header-left{flex-basis:100%;}\n\t\t}\n\n\t<\/style>\n\t<\/section>\n\t\n\n    <section class=\"wysiwyg\" id=\"\">\n        <div class='inner'>\n            <p>Electric cars do not emit CO2. That is worth money. This is because the vehicle owners of <a href=\"https:\/\/de-en.holman.com\/de-en\/fleet-solutions\/electromobility\/\">electric cars<\/a> can have these emission savings certified and then, through specialists, sell them to companies that need this proof for their CO2 balance sheet \u2013 also known as \u201cparties subject to a quota.&#8221; The proceeds from the sale of greenhouse gas reduction quotas (GHG quotas) may be subject to taxation, even if this trade promotes \u201cthe green cause.\u201d But under what circumstances?<\/p>\n<p>The government basically distinguishes between three categories for taxation: private individuals, company cars, and company assets.<\/p>\n<p>The good news in advance: Private individuals do not have to pay tax on the premium, as the GHG proceeds are not subject to income tax. With company cars, it depends on the details. If the employer is the vehicle owner and provides the vehicle to the employee, the employer receives the premium. Therefore, the employee does not have to pay tax. If the employee has negotiated well or even owns a vehicle and receives the premium himself, then this is considered a \u201ctaxable wage,\u201d similar to a bonus, which is also taxable. If the logbook method is used for taxation, the premium reduces the total cost of the vehicle and thus also the taxable benefit of use.<\/p>\n<p>For companies whose vehicles are part of their company assets, the rule is quite simple: Payments received are business income and are therefore taxable as part of earnings.<\/p>\n        <\/div>\n    <\/section>\n\n\n\n\n    <section class=\"wysiwyg\" id=\"\">\n        <div class='inner'>\n            <h3>Tax liability of the GHG premium:<br \/>\nThis is the official overview of the Federal Ministry of Finance<\/h3>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"padding: 10px; border: 1px solid black;\">Company<br \/>\nassets<\/td>\n<td style=\"padding: 10px; border: 1px solid black;\">Payments received are <strong>operating income<\/strong> and are therefore <strong>taxable as part of <\/strong><strong>earnings.<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid black;\">Private<br \/>\nassets<\/td>\n<td style=\"padding: 10px; border: 1px solid black;\">The proceeds from the sale of the GHG quota are not attributable to any type of income.<\/p>\n<p>Payments received are therefore \u201cprivate\u201d and <strong>are not subject to income tax.<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid black;\">Company<br \/>\ncar<\/td>\n<td style=\"padding: 10px; border: 1px solid black;\">When a company vehicle is made available <strong>to employees<\/strong> the employer is usually the vehicle owner. As a rule, the employer is therefore entitled to the premium. <strong>There are <\/strong><strong>then no wage tax consequences<\/strong> for the employee.<br \/>\n<strong>In special cases where the employee is the owner of the vehicle, there is a taxable <\/strong><strong>wage.<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"font-size: 14px;\">Quelle: <a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Standardartikel\/Themen\/Steuern\/Steuerarten\/Einkommensteuer\/steuerpflicht-von-praemien-aus-der-thg-quote.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Standardartikel\/Themen\/Steuern\/Steuerarten\/Einkommensteuer\/steuerpflicht-von-praemien-aus-der-thg-quote.html<\/a><\/p>\n<p style=\"font-size: 14px;\">Disclaimer:<br \/>\nHolman does not provide tax advice and is not liable for the accuracy, completeness, or timeliness of<br \/>\nthe contents.<\/p>\n        <\/div>\n    <\/section>\n","protected":false},"excerpt":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Reading Time: <\/span> <span class=\"rt-time\"> &lt; 1<\/span> <span class=\"rt-label rt-postfix\">minute<\/span><\/span>","protected":false},"author":28,"featured_media":9328,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[119,120],"blog-type":[118],"featured":[91],"legacy":[122],"topic":[],"class_list":["post-16567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-blogs","tag-industry-news","blog-type-blog","featured-no","legacy-yes"],"acf":[],"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/posts\/16567","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/users\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/comments?post=16567"}],"version-history":[{"count":7,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/posts\/16567\/revisions"}],"predecessor-version":[{"id":18118,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/posts\/16567\/revisions\/18118"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/media\/9328"}],"wp:attachment":[{"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/media?parent=16567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/categories?post=16567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/tags?post=16567"},{"taxonomy":"blog-type","embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/blog-type?post=16567"},{"taxonomy":"featured","embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/featured?post=16567"},{"taxonomy":"legacy","embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/legacy?post=16567"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/de-en.holman.com\/de-en\/wp-json\/wp\/v2\/topic?post=16567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}