According to paragraphs 161 and 162 of the BMF letter of November 12, 2014 on the tax treatment of wages according to the DTA, the remaining wages that cannot be directly assigned are always based on the actual working days spent in Germany and abroad when assessing income tax and in the wage tax deduction procedure split within a calendar year.
In the case of special payments in particular (e.g. Christmas bonuses, royalties, bonuses) that are not directly attributable to the work abroad, a breakdown must be made according to the actual working days. So far, it was sufficient to make the allocation according to the agreed working days. SAP has published numerous model wage types and notes on this. The distribution is to be stored in infotype 0012. Up until the end of June 2017, corrections and adjustments were made to this topic. Many of the hints require manual rework and the comparison of schemes and calculation rules.
Note 2310194 | Note 2349548 | Note 2387386 | Note 2395354 | Note 2398985 | Note 2405868 | Note 2416113 | Note 2459432 | Note 2466164 | Note 2467756 | Note 2481515
