28.06.2024 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. Categories: Supreme Tax Court casesKeywords: night work, employee taxation
24.11.2023 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. Categories: Tax & Legal News, LegislationKeywords: Crowdfunding, Blockchain, employee taxat ...
08.05.2018 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". Categories: Supreme Tax Court casesKeywords: damages, compensation, employee taxation ...
29.01.2018 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. Categories: European Court of JusticeKeywords: free movement of capital, social securit ...
