Tax & Legal

Kategorien: Alle (4 gefunden)

1. 26. Juli 2022

   Definition of permanent establishment under previous and cur ...

   The owner of a business has a permanent establishment at the fixed place of business of his client if he continuously works there, even if he has his own permanent establishment at a different place. After the revision of the tax law on travel expenses as of 2014, the first place of work is primarily determined based on the employee's contractual assignment or by internal instructions of the employer.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: business travel, travelling expenses, pe ...
2. 16. Juli 2014

   Accommodation and commuting costs abroad as travelling expen ...

   The Supreme Tax Court has held that an employee may deduct his accommodation and commuting costs while on secondment abroad from his employment income (if taxable) as travelling expenses.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: travelling expenses, accommodation, comm ...
3. 13. April 2011

   Sailors entitled indefinitely to tax-free subsistence allowa ...

   The Supreme Tax Court has held that a sailor is not restricted to the first three months of a cruise in his entitlement to a tax-free daily allowance for subsistence whilst travelling.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: subsistence allowance, travelling expens ...
4. 04. Januar 2011

   No travelling expense deduction, if actual costs met by empl ...

   The Supreme Tax Court has disallowed an expense deduction up to the higher lump-sum amount for accommodation on business travel, where the employer bore the actual amount payable.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: business travel, deduction, lump-sum amo ...