01. April 2015 No spread of tax-free employee share benefit over all employ ... The Supreme Tax Court has held that the tax-free employee share benefit is restricted to those employees with an actual benefit in the given year and cannot be claimed lump-sum for all employees participating in the programme. Kategorien: Supreme Tax Court casesSchlagwörter: employee share, bonus share
02. Juli 2014 Benefit from employee shares to be measured on contract date The Supreme Tax Court has held that the benefit from the grant of employee shares is to be based on the value of the shares on the date the transfer agreement became binding on both sides. It also held that there was no automatic presumption that a share transfer to the spouse of an employee was made in consideration for employee services rendered. Kategorien: Supreme Tax Court casesSchlagwörter: share transfer, employee shares, benefit
22. Januar 2014 Fine payment for employee is taxable benefit The Supreme Tax Court has held that the payment by the employer of a fine levied on an employee cannot be for a valid business reason and is therefore a taxable benefit subject to payroll withholding tax. Kategorien: Supreme Tax Court casesSchlagwörter: taxable benefit, fine, payroll withholdi ...
21. August 2013 Chauffeur is taxable benefit for employee The Supreme Tax Court has held that the taxable benefit from the provision of a chauffeur-driven company car to enable an employee to get to work includes the value of the chauffeur’s services. Kategorien: Supreme Tax Court casesSchlagwörter: taxable benefit, chauffeur, company car
17. Oktober 2012 Employee withholding tax 2013 The finance ministry has issued two decrees on the procedures to be followed during 2013, the introductory period for the online administration and reporting of employee wage withholding tax. Kategorien: Official PronouncementsSchlagwörter: withholding tax, employee, wage, ELStAM
21. Februar 2013 Upper limit for tax-free employee functions confirmed for th ... The Supreme Tax Court has confirmed its continued acceptance of an upper limit for the costs of employee outings and similar functions, whilst hinting that it might later reconsider its overall approach. Kategorien: Supreme Tax Court casesSchlagwörter: tax-free, employee outings, jollies, fun ...
07. August 2013 Return of employee shares at fixed price leads to employment ... The Supreme Tax Court has held that the return of employee shares at a guaranteed price leads to employment income in the year of return in the amount by which the price exceeds the market value. Kategorien: Supreme Tax Court casesSchlagwörter: employment income, employee shares, guar ...
10. Juli 2012 Inventor's premium to ex-employee taxable as royalty The finance ministry has accepted as a precedent a Supreme Tax Court ruling that a premium paid to a former employee for an invention during his employment should be taxed as a royalty, rather than as employment remuneration, but insists that employers may only apply the principle if they hold an exemption certificate from their local tax office. Kategorien: Official PronouncementsSchlagwörter: inventor's premium, ex-employee, former ...
05. Mai 2011 Relief or pension payments deductible as expenses of taxable ... The Supreme Tax Court has held that payments from an employee relief fund in fulfilment of its purpose are deductible as business expenses if the fund is charged to corporation tax on an excess of assets. Kategorien: Supreme Tax Court casesSchlagwörter: exemption, relief fund, actuarially valu ...
18. März 2015 Employee relief fund surplus based on total obligations The Supreme Tax Court has held that the returnable surplus of an employee relief fund is to be based on the total obligations of the fund, rather than on those in respect of individual member employers. Kategorien: Supreme Tax Court casesSchlagwörter: relief fund, surplus
09. März 2016 Employee parking charges VAT-able The Supreme Tax Court has held that charges for subidised employee parking are subject to VAT, even if the facilities were provided in the employer’s own interest. Kategorien: Supreme Tax Court casesSchlagwörter: employee parking, employer's interest
21. Januar 2015 Discounts for employees from third parties The finance ministry has issued a decree on the circumstances under which employee discounts received from third-party suppliers may be regarded as taxable benefits from their employment. Kategorien: Official PronouncementsSchlagwörter: employees, discounts, outside suppliers
21. Mai 2013 Employee option in valuing staff purchases The finance ministry has instructed tax offices to follow the Supreme Tax Court in allowing employees to value their benefit from subsidised staff purchases under the general rules for benefits in kind, if more favourable. Kategorien: Official PronouncementsSchlagwörter: staff purchases, benefits in kind
04. Juni 2014 Employee withholding tax – tax office opinion not obviously ... The supreme Tax Court has held that a tax office opinion on tax to be withheld from employees’ salaries should address the facts as presented and should not be obviously incorrect. However, the employer cannot use the procedure for the clarification of legal doubts. Kategorien: Supreme Tax Court casesSchlagwörter: withholding tax, employee withholding ta ...
16. März 2011 Employer’s pension contribution tax-free regardless of wordi ... The Supreme Tax Court has held that an employer’s pension fund contribution paid on behalf of an employee is not taxable merely because it was described as a payment on behalf of the employee. Kategorien: Supreme Tax Court casesSchlagwörter: pension fund, employer's, contributions
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 casesSchlagwörter: health insurance, tax-free, social secur ...
09. Oktober 2013 Employee events: fewer costs to be taken into account The Supreme Tax Court has confirmed the tax-free limit of €110 for the benefit in kind from participation in staff outings and parties, but has reduced the cost items to be taken into account and has also taken the costs attributable to accompanying persons out of the calculation. Kategorien: Supreme Tax Court casesSchlagwörter: Employee events, staff outings, accompan ...
14. März 2011 No input tax deduction for staff outing costs The Supreme Tax Court has held that the input tax on staff outing costs ranking as an employee benefit cannot be deducted. Kategorien: Supreme Tax Court casesSchlagwörter: input tax, Staff outing, employee benefi ...
02. Januar 2013 Digitisation of employee withholding tax to go ahead The finance ministry has issued a decree calling for draft ordinances issued in October 2012 to be followed, even though they are, as yet, without a statutory basis. Kategorien: Official PronouncementsSchlagwörter: employee withholding tax, digitisation
14. Januar 2020 Principal tax authorities of the Federal States issue decree ... On 9 January 2020 the principal tax authorities of the Federal States issued a decree on the monthly average value for income tax purposes of the benefit-in-kind received by employees for the provision of electric bicycles by their employer. Kategorien: LegislationSchlagwörter: benefits in kind, electric mobility, inc ...
