Back to all articles
The formerly tax-free allowance previously known as the "Wechseldienstzulage" (shift duty supplement) was renamed "DwZ" (Dienst zu wechselnden Zeiten - shift duty). With this change, the allowance was processed as taxable in payslips. The Lower Saxony Tax Court (Niedersächsisches Finanzgericht) ruled on 25.05.2016 that this allowance remains tax-free (case reference: 2 K 11208/15).
Implementing this in payroll calculations takes some time. Please make sure you retain your payslips, submit them to us, and we will obtain the retrospective tax exemption for you through your income tax return.
