02. August 2024 Provision for contingent liabilities in case of working time ... A provision for contingent liabilities (for payments in arrears) must be recorded in the tax accounts for the employer's obligation to grant paid time off (two days per year of service) which is available to employees who are at least 60 years old and have been with the company for at least ten years. With its decision the Supreme Tax Court contradicts the previous view of the tax administration. Kategorien: Supreme Tax Court casesSchlagwörter: pre-retirement, liabilities
31. März 2011 Pre-retirement pay taxable in country of employment The Supreme Tax Court has held that the pre-retirement pay of an employee with no further duties remained taxable in Germany as employment income despite his move to France. Kategorien: Supreme Tax Court casesSchlagwörter: double tax treaty, pre-retirement
