28. Juni 2024 Calculation of tax-free bonus for night shifts The bonus paid to employees for work performed outside regular working hours (here: during the night-shift) that are remunerated separately must be determined based on the salary paid to the employee for regular working hours and not on the remuneration for the night-shift. Kategorien: Supreme Tax Court casesSchlagwörter: night work, employee taxation
24. November 2023 Bundesrat approves Future Financing Act On 24 November 2023, the Bundesrat (Federal Council) approved the Future Financing Act, which the Bundestag had passed just a few days earlier on 17 November 2023. The law can now be submitted to the Federal President for signature by the Federal Government and then published. Kategorien: Tax & Legal News, LegislationSchlagwörter: Crowdfunding, Blockchain, employee taxat ...
08. Mai 2018 Principle of deemed single uniform compensation Where an employer contractually obliges himself to make several payments to an employee in connection with a termination of employment, the payments will only be considered as a single uniform compensation payment if there is clear evidence that all instalments were paid "as compensation for lost income or expected loss of income". Kategorien: Supreme Tax Court casesSchlagwörter: damages, compensation, employee taxation ...
29. Januar 2018 European Court of Justice: Social security payments by EU re ... The European Court of Justice (ECJ) decided that the law requiring a French national resident in a third country to make social security contributions on income arising from assets was justifiable. Kategorien: European Court of JusticeSchlagwörter: free movement of capital, social securit ...
