Das BMF hat die Programmablaufpläne für den Lohnsteuerabzug für Dezember 2024 bekannt gemacht (BMF, Schreiben v. 18.10.2024 – IV C 5 – S 2361/19/10008 :012).
Hintergrund ist die rückwirkende Erhöhung des Grundfreibetrags und des Kinderfreibetrags für 2024 durch das „Gesetz zur steuerlichen Freistellung des Existenzminimums 2024“.
Hinweis:
Die Programmablaufpläne sind auf der Homepage des BMF veröffentlicht.
Quelle: VSH Dienstleistungs GmbH
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