2. BMF Question–Answer Collection on the L16 for 2026

Gross remuneration under § 25 EStG

Question: Must the field “Other fringe benefits included therein” in the pre‑column to code 210 also include fringe benefits that are later excluded as tax‑exempt via code 243?
Answer: No, the field must only include other taxable fringe benefits.

Other deductions (breakdown of the amount in code 243)

Question: Must benefits (e.g., vouchers at company events) that exceed tax‑exempt thresholds also be shown here?
Answer: No, only tax‑exempt deductions are to be shown. The total of the detailed items must equal the amount in code 243.

Question: Must monetary values be recorded as “Meal vouchers (§ 3 (1) no. 17 lit. b EStG)” even if a company canteen exists?
Answer: No, free or subsidised meals provided by the employer for consumption at the workplace (§ 3 (1) no. 17 lit. a EStG) do not have to be recorded.

Fringe Benefit: Company Car

Question: When must the “average percentage” be selected?
Answer: Only when employees alternate between different employer‑owned vehicles (§ 4 (6a) of the Fringe Benefit Regulation – pool vehicles).

Question: Which acquisition cost must be indicated for pool vehicles when no specific car is assigned?
Answer: The average acquisition cost (including VAT and NoVA) of all pool vehicles.

Question: How are the half company‑car fringe benefit or the kilometre‑based “mini‑fringe benefit” indicated?
Answer: No separate indication required. The applied percentage, number of months, acquisition cost as at 31 December, and the fringe benefit value in the gross remuneration (code 210, corresponding field) must be entered.

Question: Which percentage must be indicated if the car changes during the year and different percentages apply?
Answer: Multiple percentages may be selected (e.g., 1.5%/2% and 0% upon switching to an electric vehicle).

Question: Must acquisition costs also be disclosed for zero‑emission vehicles?
Answer: Yes.

Question: Must acquisition costs be disclosed even if no car is available on 31 December?
Answer: No. If employment ends or the vehicle is returned before year‑end, only the percentage, months and taxable fringe benefit must be shown, not acquisition costs.

Question: How are acquisition costs shown when the employee contributes to costs?
Answer: Acquisition costs must be stated without deduction of the employee’s contribution.

Question: What charging costs fall under “Reimbursement for charging an electric vehicle”?
Answer: Any reimbursement paid to the employee for charging at public or private charging stations. Direct payments made by the employer are not to be shown.

Question: Must charging cables enabling allocation of charging volume be recorded under “Acquisition of a charging device” even if they remain employer property?
Answer: Yes, these constitute a charging device under § 4c (1) no. 3 of the Fringe Benefit Regulation and must be disclosed.