The income taxed under the special tax scheme must be salary income (A-income) for the recipient. The value of free food and accommodation is not comprised by the scheme.

A-income is thus monetary remuneration payable under the contract of employment in the form of salary, holiday benefits, fees, bonus, commission, etc. as well as the value of a free car and free telephone, including free internet connection and employer-funded health care services, etc.

The employer's payment of the employee's private expenses, such as financial support for housing expenses, removal costs, school fees and partially free telephone, is also salary income. The employee is liable to ordinary income tax on salary in the form of fringe benefits made available by the employer and which do not constitute salary income.

As regards the special tax scheme, it is thus important to determine whether salary is in the form of monetary remuneration or in the form of fringe benefits. What is decisive is who is legally entitled to make arrangements in respect of the asset - for example the house. If, for example, the employer owns a house and makes this house available to the employee, the value of accommodation must be taxed as ordinary taxable income. If, on the other hand, the employee has bought the house/entered into the tenancy agreement, the amount paid by the employer to cover the costs incidental thereto constitutes salary income and will thus be covered by the scheme.

Bonuses paid out after the termination of the taxation period under the special tax scheme are taxed as ordinary income. If the employee's tax liability ended at the same time as the termination of the scheme, and at this point in time the employee was entitled to the bonus, the bonus can be taxed under the scheme even if it is paid out at a later point in time.