Remuneration paid by employer for licence plate advertising ...
In its judgement of 21 June 2022, published on 3 November 2022, the Supreme Tax Court decided that remuneration paid by an employer to its employees for advertising by the employer on the licence plate mounting frame of the employee's private car is remuneration for work if the "advertising rental agreement" concluded does not have an independent economic content.
Kategorien: Supreme Tax Court cases
Schlagwörter: employment income, other income, salary ...