CITAX
Compliance Incentives and Tax Management
Processing business incentives in a tax-optimised way and in line with compliance requirements
CITAX digitalises and automates your incentive process in end-to-end fashion and allows for tax-optimised and compliant processing of business incentives according to § 37b EstG.
With CITAX, you benefit from increased efficiency across the entire process, increased transparency and higher tax calculation quality
End-2-end digitized
transparent and audit-proof
SAP based
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Professional incentive management
End-to-end digitalized, SAP-based, transparent & audit-proof
CITAX is an SAP-based software solution that digitally and automatically maps the entire incentive management process. Companies receive support from the planning of non-cash incentives or complex events, through the multi-stage workflow all the way to automated and correct tax assessment and the corresponding posting in the FI and HR system. CITAX is characterised by complete integration into your SAP infrastructure, a modern web front-end with intuitive and convenient usability, role-based authorisations, multi-level workflows and detailed evaluations. Z1 and Z3 access options (in accordance with GoBD) for auditors also enable the efficient processing of tax audits.
Requirements
- License requirements: SAP access for all CITAX users
- System requirements: Existing SAP system as the host platform for CITAX
Automated calculation
- Payroll tax
- Value-added tax
- Income tax
- Measurement basis
Integration into SAP landscape
- Integration of existing master data
- Direct connection of the source and target systems (financial accounting, payroll accounting)
Multi-level workflow
- Planning
- Recording
- Accounting
- Role-based authorisation system
User-friendly, central data collection
- Web-based user interface
- Guided item entry processes
Extensive evaluation options
- Consistent documentation
- Person- and transaction-related evaluations
- Overshooter list (10,000 € limit at § 37bEStG)
- Tax auditor evaluations (Z1 and Z3, GoBD)
Certified compliance with legal principles
CITAX is certified according to IDW PS 880 and takes the following legal principles (German law) into account
- Incentive cases: according to § 37b EStG
- Company events: § 40 para. 2 no. 2 EStG / R 19 para. 1 sentence 1 no. 1a EStG
- Incentives for special personal reasons: according to R 19.6 LStR
- Anniversary celebration: R19.3 para. 2 no. 3 LStR
- Incentives in framework of own sales programme: in accordance with § 8, para. 3 EStG
- Entertainment: R 8.1 para. 8 LStR / R19.6 LStR / R 4.10 paras. 5 - 9 EStR
- Exemption limit for remuneration: § 8, para. 2, sentence 11 EStG
- Company health benefits: § 3 No. 34 EStG
- Operating expenses related to incentives: § 4, para. 5, sentence 1, no. 1 EStG
- Business expenses as business-related entertainment: § 4 para. 5 sentence 1 no. 2 ESt
- Input tax deduction: § 15 UStG, § 15 para. 1a UStG
Process incentives automatically and benefit from SAP integration
Compliance with legal requirements
Transparency & efficiency in the entire end-2-end process
Increased tax calculation quality
Mapping of comprehensive technical requirements
Complete process integration
Audit-proof and central documentation
Extensive evaluation options
Excellent user experience and intuitive use
Experience from many projects
Business incentives – a hot topic
On the one hand, such matters are tax-relevant and on the other hand, we constantly have to maintain a balance between a simple gesture, initiating a business transaction and "baiting". The challenge is therefore to handle business incentives in a way that is both tax-optimised and compliant. The webinar uses the example of CITAX to demonstrate a holistic process for taxing non-cash incentives in a fully integrated system landscape.
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