27. Februar 2013 Informal closedown of employee relief fund revokes tax exemp ... The Supreme Tax Court has held that the simple transfer of a relief fund’s assets to a company which also assumed the related pension obligations shows that it was not previously assured that the assets would only be used for fund purposes. Accordingly, the tax exemption enjoyed in previous years must be withdrawn in retrospect for all years for which tax claims are not yet statute-barred. Kategorien: Supreme Tax Court casesSchlagwörter: relief fund, employee relief fund, tax e ...