Inventor's premium to ex-employee taxable as royalty
The finance ministry has accepted as a precedent a Supreme Tax Court ruling that a premium paid to a former employee for an invention during his employment should be taxed as a royalty, rather than as employment remuneration, but insists that employers may only apply the principle if they hold an exemption certificate from their local tax office.
Kategorien: Official Pronouncements
Schlagwörter: inventor's premium, ex-employee, former ...