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 ...