Tax & Legal

Kategorien: Alle (6 gefunden)

1. 21. Juni 2024

   Federal Social Court unexpectedly rules in favour of the obl ...

   In a recent judgement, the Federal Social Court confirmed the German Pension Insurance of Oldenburg-Bremen’s opinion and thus overturned the decisions of the lower courts. At the heart of the case was the question of whether expenses for an office anniversary celebration, which amounted to more than EUR 110 per employee and was only subjected to flat-rate taxation on a date well after the pay slip was issued, were subject to social security contributions.

   Kategorien: Tax & Legal News

   Schlagwörter: social security, lump sum, social securi ...
2. 09. Dezember 2021

   New Coalition's plans for Social Security - This is about to ...

   The P&O Newsflash provides a first overview of the new coalition's future plans for social security-

   Kategorien: Legislation

   Schlagwörter: social security, health care, pension co ...
3. 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 Justice

   Schlagwörter: free movement of capital, social securit ...
4. 04. Februar 2014

   Employer contributions to social security schemes in other m ...

   The finance ministry has decreed that employer contributions to the social security systems of other member states of the EU/EEA and of Switzerland shall be a tax-free benefit for German resident employees up to the level of the equivalent German charge.

   Kategorien: Official Pronouncements

   Schlagwörter: social security, employer contributions
5. 18. Juli 2012

   Swiss social security pension premiums not deductible in Ger ...

   The Supreme Tax Court has held that the compulsory pension insurance contributions of a German resident employee working in Switzerland are incurred in connection with tax-free income and are therefore not deductible in Germany.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: social security, pension insurance
6. 22. Juni 2011

   Health insurance premiums tax-free?

   The Supreme Tax Court has held that employer contributions to employee health insurance policies are tax-free if required by statute and the employee is unable to encash the benefit.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: health insurance, tax-free, social secur ...