02. Januar 2023 Waiver of head physician’s right for future private liquidat ... The Supreme Tax Court decided that the waiver of a head physician of the right to private liquidation in return for monthly compensation payments made by the clinic owner to be able to bill privately insured persons himself is a taxable service and subject to VAT. Moreover, relinquishing the future right for private medical treatment does not fall under the medical services exemption as provided by national law. Kategorien: Supreme Tax Court casesSchlagwörter: waiver, medical treatment, severance pay ...
01. August 2021 Additional severance payment for earlier termination of empl ... The mutual termination of an employment is normally (also) in the interest of the employer. A severance payment made in return is therefore generally tax privileged. The Lower (regional) Tax Court of Hesse decided that this also applies in the event of an additional payment because of the (premature) termination of the employment relationship prior to the date as originally set in the termination agreement. Kategorien: Tax CourtSchlagwörter: compensation payment, tax privilege, sev ...