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Providing free or discounted food or lodging its employees as an employer to provide informed the tax firm Maria Ulrich from Munich, then is the resulting imputed wage tax. From the calendar year 2012, the thing reference values for granted meals be slightly lifted. Thus, the company in the financial area receives more freedoms. The new thing reference values of social insurance fees regulation come into force on the 1.1.2012. The Tax Office of Ulrich from Munich informed of the change.

Discounted meals are workers by the employer working low-cost or discounted meals grants, is it grants to social security, to be included with the thing benchmarks as wages. The meals include all food, food, and drinks. New thing reference values the thing reference values for calendar year 2012 are adopted on 25 November by the Federal Council. This thing references be adapted every year to consumer prices and are to be applied nationwide. Increases from 2012 at a glance the thing reference values for meals are nationwide from 2012: – per month: 219.00 euro (2011 / 217 euro) – per day: 7.30 euros (2011 / 7.23 euros) be it only partially provided, apply monthly following values:-breakfast: 47,00 euro (as of 2011) – lunch: 86,00 euro (2011 / 85,00 euro)-dinner: 86,00 euro (2011 / 85 euro) following are recognised at a daily food: – Breakfast: 1.57 euros (as before) – lunch: 2.87 EUR (2011 / 2.83 euros)-dinner: 2.87 EUR (2011 / 2.83 euros) for detailed information on improving the thing reference values, tax office of Ulrich from Munich at any time becomes available.

Regardless of the expected decline in the population, it should be half a million households more up to the year 2020 in accordance with information of the Federal Statistical Office about. This longer-term social developments are one reason for this demand continues to grow. The trend towards smaller households plays a role here. Two-thirds of all housing units are occupied at present only by one or two people. Changing ways of life are among the main causes.

The increased number of elderly people leads more and more single households in the higher age, while younger generations start later with the establishment of the family. Residential real estate represent a preferred form of living in good areas of metropolitan areas. Especially the often better income opportunities, the better job as well as the improved infrastructure have a great attraction. As urban quality of life are the numerous shopping facilities, the greater Culture supply as well as the educational and medical facilities. There is, however, a further development of differentiated according to regions. In many metropolitan areas the demand for apartments due to the increasing number of households and a little construction activity, while in some areas more and more migration movements emerge.

The new construction activity declined in Germany: here, a new post-war low was reached in 2008. After the boom of German reunification in the mid-1990s, the number of newly completed flats has been continuously. Reasons are a reduction in residential areas as well as pronounced with higher construction costs. The Frankfurter Allgemeine Zeitung of July 10, 2009, a functionary of the real estate Association of Germany (IVD), was as follows: “The gap between the demand for new homes and new continually widened”. A housing shortage is emerging especially in the significantly in demand positions in German cities. It is believed that the upcoming Demand for residential real estate in the metropolitan regions are no longer covered, can, if the housing construction activity does not return to.