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Tax Compliance

Disclaimer: This information is for informative purposes only and should not be construed as professional, financial, or legal advice. For updated information, please visit the official tax website of your country’s government/tax authority.

Estonia

  • Exempt Amount: Up to €50 per employee per quarter.
  • Excess Taxation: Benefits exceeding the exempt amount are subject to fringe benefit tax.
  • Exemption Application: Employers must ensure the benefits do not exceed €50 per quarter to avoid taxation.
  • Tax Authority Contact: Estonian Tax and Customs Board

USA

  • Exempt Amount: Up to $25 per employee per year.
  • Excess Taxation: Federal Income Tax (22%) + Social Security (7.65%) + Local/State Tax (if applicable) on amounts above $25.
  • Exemption Application: Employers can either withhold the tax on benefits exceeding the limit or reduce the benefit amount.
  • Tax Authority Contact: Internal Revenue Service USA

UK

  • Exempt Amount: £50 per employee per year.
  • Excess Taxation: Amounts over £50 or cash vouchers are taxed under “Other Earnings.”
  • Exemption Application: Benefits must not exceed £50, be cash/cash vouchers, rewards for work, or contractual benefits to remain tax-free.
  • Tax Authority Contact: HMRC

Ireland

  • Exempt Amount: €500 per employee per year.
  • Excess Taxation: Taxation as per Irish tax authority rules for amounts exceeding €500.
  • Exemption Application: Vouchers and benefits are tax-free; Long Service Awards up to €50 per year of service are also exempt.
  • Tax Authority Contact: Revenue Commissioners, Ireland

India

  • Exempt Amount: Gifts up to Rs. 5,000 per financial year.
  • Excess Taxation: Excess value over Rs. 5,000 is taxed as a perquisite.
  • Exemption Application: Gift value is added to the employee’s CTC for income-tax calculation.
  • Tax Authority Contact: Income Tax Department

Poland

  • Exempt Amount: Tax-free if financed by the National Revenue Administration (ZFŚS).
  • Excess Taxation: Fully taxed if gifts are partly financed from ZFŚS and current assets.
  • Exemption Application: ZFŚS-funded gifts are tax-free; separate bank account contributions from both employee and employer.
  • Tax Authority Contact: National Revenue Administration of Poland

France

  • Exempt Amount: €169 per employee per year, excluding food and fuel.
  • Excess Taxation: Fully taxed under French Tax statutes for amounts above €169.
  • Exemption Application: Non-cash vouchers for significant milestones and cultural events are exempt.
  • Tax Authority Contact: Ministry of Economy & Finance

Netherlands

  • Exempt Amount: €2207 per employee per year.
  • Excess Taxation: 30% tax for gifts valued €0 to €126,723; 40% for gifts above €126,723.
  • Exemption Application: General gift tax rules apply without specific employee exemptions.
  • Tax Authority Contact: Dutch Tax Authority

Norway

  • Exempt Amount: NOK1000 per employee per year.
  • Excess Taxation: Taxable for amounts exceeding NOK1000 without special occasions.
  • Exemption Application: Non-cash gifts up to NOK8,000 for long service, NOK4,000 for personal milestones.
  • Tax Authority Contact: Ministry of Economy & Finance

Spain

  • Exempt Amount: €299 per employee per year.
  • Exemption Application: Additional benefits like meal, nursery, and transport vouchers within limits are tax-exempt.
  • Tax Authority Contact: Agencia Tributaria

Germany

  • Exempt Amount: €44 per employee per month.
  • Excess Taxation: Taxable for amounts exceeding €44 per month.
  • Exemption Application: Up to €60 for special personal occasions.
  • Tax Authority Contact: BZSt

Denmark

  • Exempt Amount: DKK1100 per employee per year for non-cash gifts.
  • Excess Taxation: Taxable for gifts exceeding DKK1100.
  • Exemption Application: Non-job-related gifts tax-free up to DKK1,100; job-related benefits up to DKK5,600.
  • Tax Authority Contact: SKAT.DK

Singapore

  • Exempt Amount: SGD200 per gift.
  • Excess Taxation: Taxable if a single gift exceeds SGD200.
  • Exemption Application: Non-taxable for bereavement gifts, even if over SGD200.
  • Tax Authority Contact: IRAS

Malaysia

  • Exempt Amount: Non-taxable unless part of remuneration.
  • Excess Taxation: Taxed if considered part of remuneration.
  • Exemption Application: Long service or festivity gifts are generally not applicable.
  • Tax Authority Contact: LHDN

Philippines

  • Exempt Amount: P5000 per gift.
  • Excess Taxation: Taxed as a fringe benefit if above P5000.
  • Exemption Application: Applicable primarily for special occasions and festivities.
  • Tax Authority Contact: BIR

Scope and Application of Policies

All actions, decisions, and procedures outlined in the company’s contracts and policies, as well as the enforcement of terms and conditions, will be the exclusive responsibility of Filtroo Estonia. Filtroo Estonia is the sole entity authorized to implement and oversee all measures detailed in these documents, ensuring adherence to relevant laws and regulations. The entity in the USA will not be involved in or held accountable for any of the activities or obligations set forth in these contracts and policies.

By engaging with our services, users acknowledge and agree that Filtroo Estonia will be solely responsible for managing all aspects of their interaction with the company's services, including data management, customer support, and the application of contractual terms.