SAP ABAP Data Element STFBI (Exemption for Imputed Income)
Hierarchy
☛
SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR
⤷
PA-PA-DE (Application Component) Germany
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PB01 (Package) HR Master Data: Germany
SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR⤷
PA-PA-DE (Application Component) Germany⤷
PB01 (Package) HR Master Data: Germany
Basic Data
| Data Element | STFBI |
| Short Description | Exemption for Imputed Income |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | WERT05 | |
| Data Type | CURR | Currency field, stored as DEC |
| Length | 9 | |
| Decimal Places | 2 | |
| Output Length | 12 | |
| Value Table |
Further Characteristics
| Search Help: Name | ||
| Search Help: Parameters | ||
| Parameter ID | ||
| Default Component name | ||
| Change document | ||
| No Input History | ||
| Basic direction is set to LTR | ||
| No BIDI Filtering |
Field Label
| Length | Field Label | |
| Short | 0 | |
| Medium | 15 | Exemption |
| Long | 20 | Imputed Inc. Exempt. |
| Heading | 12 | Imp.Inc.Exem |
Documentation
Definition
Tax-free share of the interest rate advantage of an old loan.
The term old loan means loans that an employer granted to an employee before 1.1.1989, to build or purchase an apartment.
Special tax allowance rules apply to old loans: From 1989 to 2000 the interest benefit stays at 2000 DM, up to a maximum of tax free interest for 1988. The amount of the interest rate advantage for old loans is calculated from the difference between the interest to be paid and a dummy interest rate of 4 %, if the actual interest of the loan is below 4 %
For details see Income Tax Rule 31,8 together with Income Tax Rule 28.
History
| Last changed by/on | SAP | 19980728 |
| SAP Release Created in |
