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
17. April 2012 Fixed monthly wage supplements not tax-free The Supreme tax Court has held that fixed wage supplements for work at night, on weekends or on public holidays are only tax free if adjusted to actual and if this deviating practice was mutually agreed upon in advance. Kategorien: Supreme Tax Court casesSchlagwörter: Fixed wage supplement, global wage payme ...
