Suchergebnisse für: `employee-taxation` (5 gefunden)

1. 24. November 2023

   Bundesrat approves Future Financing Act

   On 24 November 2023, the Bundesrat (Federal Council) approved the Future Financing Act, which the Bundestag had passed just a few days earlier on 17 November 2023. The law can now be submitted to the Federal President for signature by the Federal Government and then published.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: Crowdfunding, Blockchain, employee taxat ...
2. 08. Mai 2018

   Principle of deemed single uniform compensation

   Where an employer contractually obliges himself to make several payments to an employee in connection with a termination of employment, the payments will only be considered as a single uniform compensation payment if there is clear evidence that all instalments were paid "as compensation for lost income or expected loss of income".

   Kategorien: Supreme Tax Court cases

   Schlagwörter: damages, compensation, employee taxation ...
3. 28. Juni 2024

   Calculation of tax-free bonus for night shifts

   The bonus paid to employees for work performed outside regular working hours (here: during the night-shift) that are remunerated separately must be determined based on the salary paid to the employee for regular working hours and not on the remuneration for the night-shift.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: night work, employee taxation
4. 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 ...
5. 14. November 2019

   Bundestag approve Finance Act 2019

   On 7 November 2019, the Bundestag approved the Act on the Further Tax Promotion of Electric Mobility and the Amendment of Further Tax Regulations (Finance Act 2019 – “FA19”) in the version recommended by the Finance Committee of the Bundestag.

   Kategorien: Official Pronouncements, Legislation

   Schlagwörter: electric mobility, Finance Bill