Suchergebnisse für: `employee` (327 gefunden)

1. 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 cases

   Schlagwörter: employee shares, bonus share
2. 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 cases

   Schlagwörter: share transfer, employee shares, benefit
3. 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 cases

   Schlagwörter: employee parking, employer's interest
4. 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 cases

   Schlagwörter: taxable benefit, fine, payroll withholdi ...
5. 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 cases

   Schlagwörter: taxable benefit, chauffeur, company car
6. 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 Pronouncements

   Schlagwörter: withholding tax, wage, ELStAM, employees
7. 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 cases

   Schlagwörter: employment income, employee shares, guar ...
8. 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 cases

   Schlagwörter: tax-free, employee outings, jollies, fun ...
9. 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 Pronouncements

   Schlagwörter: inventor's premium, ex-employee, former ...
10. 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 cases

    Schlagwörter: relief fund, surplus
11. 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 cases

    Schlagwörter: exemption, relief fund, actuarially valu ...
12. 30. Januar 2024

    ECJ: VAT liability of employee issuing fake invoices in the ...

    Following a polish request for a preliminary ruling the European Court of Justice held that an employee using employer’s details to issue fake invoices is liable for VAT incurred thereon. Such is the case if the employer, who is a taxable person for VAT purposes, has exercised the due diligence reasonably required to monitor the conduct of its employee.

    Kategorien: European Court of Justice

    Schlagwörter: VAT fraud
13. 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 Pronouncements

    Schlagwörter: employees, discounts, outside suppliers
14. 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 Pronouncements

    Schlagwörter: benefit in kind, staff purchases
15. 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 cases

    Schlagwörter: withholding tax, employee withholding ta ...
16. 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 cases

    Schlagwörter: pension fund, employer, contributions
17. 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 cases

    Schlagwörter: Employee events, staff outings, accompan ...
18. 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 Pronouncements

    Schlagwörter: employee withholding tax, digitisation
19. 18. November 2022

    ECJ: No output VAT on the value of reward retail vouchers of ...

    The European Court of Justice held that the issue of vouchers for third-party retailers to employees by a taxable person as part of a recognition program for high-performing employees do not constitute a supply “for the private use of the entrepreneur or for that of his staff or, more generally, for purposes other than those of his business” within the meaning of Article 26(1)(b) of the VAT Directive.

    Kategorien: European Court of Justice

    Schlagwörter: private use, voucher
20. 13. November 2024

    MoF: Wage tax treatment of employer‘s expenses for employees ...

    In a recent circular, the Federal Ministry of Finance (MoF) comments on the question of how expenses for safety measures borne or reimbursed by the employer for employees who are exposed to a specific risk due to their professional position are to be treated for wage tax purposes. The detailed circular was issued with reference to the outcome of discussions with the highest tax authorities of the German Federal States.

    Kategorien: Official Pronouncements

    Schlagwörter: wage tax
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