Suchergebnisse für: `employment-income` (66 gefunden)

1. 13. Februar 2013

   Theft from employer is not employment income

   The Supreme Tax Court has allowed an employer a refund of the income tax paid on a fraudulent salary overpayment despite notification of the tax deduction to the employee, on the grounds that the tax had not been deducted from employment income.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Fraud, salary withholding tax, wage tax
2. 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 ...
3. 16. Juli 2014

   Insurance premium rebates not employment income if also avai ...

   The Supreme Tax Court has held that staff rebates are not employment income if the same rebate is available to employees of other, non-related companies.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: employment income, insurance premium reb ...
4. 05. April 2021

   Taxation of employment income of executive directors and cro ...

   In two cases the Supreme Tax Court answered questions raised on the calculation of the “stay away” days (non-return days) of cross-border commuters when returning to their domestic residence from a third-country business trip and of the allocation of the right of taxation of the employment income of executive directors under the German / Swiss tax treaty.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: cross-border commuters, executive direct ...
5. 18. März 2015

   Foreign employment income of German resident taxable in Germ ...

   The Supreme Tax Court has held that work performed in Austria by a German resident is taxable there under the double tax treaty. However, any work performed in a third country is taxable in Germany as the country of residence.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: employment income, German resident, thir ...
6. 17. Dezember 2023

   Remuneration for work performed during preventive detention ...

   The Münster Tax Court decided that the income from work carried out in prison by a person placed in preventive detention is subject to income tax as remuneration from employment.

   Kategorien: Tax Court

   Schlagwörter: employment income
7. 17. Februar 2025

   Allocation of employment income of airline pilot under Doubl ...

   According to a most recent decision of the Supreme Tax Court, the income from employment of a pilot resident in Germany and who is employed in international air traffic by a Swiss-based company is only exempt from German income tax (subject to progression) to the extent that he performs his activity on Swiss soil and in Swiss airspace in accordance with the principle of territoriality.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: airlines, income from employment
8. 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 ...
9. 22. Mai 2012

   Constitutional Court to rule on treaty override

   The Supreme Tax Court has laid its doubts on the constitutional propriety of the treaty override switch over provision in respect of employment income not taxed in a foreign state with the taxing right under a treaty.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: treaty override, employment income, swit ...
10. 12. Dezember 2012

    Tax on wages of German resident aircrew flying for British a ...

    With effect from 2011, the employment income of German resident aircrew flying for British airlines is entirely taxable in Germany, whilst the earnings of personnel flying for Irish airlines are fully taxed in Ireland.

    Kategorien: Official Pronouncements

    Schlagwörter: aircrew, airlines
11. 06. August 2014

    DTT France – compensation for loss of employment taxable in ...

    The Supreme Tax Court has held that compensation paid to a German resident employee of a French company for his redundancy is taxable in France by virtue of the particular wording of the employment income article of the double tax treaty.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: France, loss of employment, loss of offi ...
12. 24. April 2012

    Only actual working days to be included in 183-day test

    The Supreme Tax Court held that only work actually performed abroad may be included when reviewing the 183-day period under the employment income regime of the German-French tax treaty. Interruptions caused by work-free time on sundays, weekends,and holidays would generally not be counted.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: cross-border commuters, employment incom ...
13. 31. März 2011

    Pre-retirement pay taxable in country of employment

    The Supreme Tax Court has held that the pre-retirement pay of an employee with no further duties remained taxable in Germany as employment income despite his move to France.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: double tax treaty, pre-retirement
14. 03. November 2022

    Bundesrat agree energy price flat rate for recipients of old ...

    In its plenary session on 28 October 2022, the Bundesrat gave the green light for the payment of an energy price flat rate sum to recipients of old age and other pensions by approving the corresponding bill from the Bundestag, which had had its second reading on 20 October 2022. Also approved was the upper limit for employment income subject to social security contributions.

    Kategorien: Legislation

    Schlagwörter: Inflation, social security contributions ...
15. 25. November 2024

    Restrictions for amendment of tax assessment under Section 5 ...

    The correction of a final tax assessment notice pursuant to Section 50d (8) sentence 2 of the German Income Tax Act is only possible if – contrary to the provision in the double tax treaty - the employment income of an unlimited taxpayer has been wrongly included in the income tax assessment by omitting to produce proper documentation as required in Section 50d (8) Income Tax Act. It follows from this decision of the Supreme Tax Court that the possibilities of amending tax assessment under Section 50d (8) sentence 2 Income Tax Act are strictly limited and only apply in exceptional cases.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: documentation, correction of assessments
16. 16. Februar 2016

    Treaty override constitutional

    The Constitutional Court has held the treaty override provisions of the Income Tax Act making treaty exemption dependent upon proof of taxation or explicit exemption in the other state do not breach the formal provisions of the constitution if they took effect after enactment of the treaty.

    Kategorien: PwC Reports

    Schlagwörter: treaty override, double tax treaty, cons ...
17. 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
18. 28. April 2021

    Proof of payment of foreign wage taxes by employer's certifi ...

    An employer's certificate is sufficient for the proof of taxation of wages in India in order to claim tax exemption under the relevant terms of the Double Tax Treaty between Germany and India. The submission of an official income tax assessment notice is not mandatory for claiming the exemption under the subject-to-tax clause of the German Income Tax Act.

    Kategorien: Tax Court

    Schlagwörter: employment income, income tax exemption, ...
19. 19. August 2016

    Subject-to-tax clause - Section 50d (8) ITA in the case of d ...

    The Supreme Tax Court refused leave to appeal on a case involving the double tax residence of a German unlimited taxpayer.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: subject to tax, Tax Treaties, Double tax ...
20. 11. Mai 2011

    Tax on wages from Luxembourg for time spent in Germany suspe ...

    The finance ministry has decreed a suspension of 2010 tax assessments on commuters to Luxembourg in respect of time spent in Germany whilst sick, on holiday or training.

    Kategorien: Official Pronouncements

    Schlagwörter: Luxembourg, employment income, commuters
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