Tax & Legal

Current information and latest developments.

Daily rest for workers is in addition to the weekly rest period even when it directly precedes the latter. According to the decision of the European Court of Justice (ECJ) this also applies if the national legislation grants weekly breaks that exceed the weekly rest period provided by EU law.

In a decision on 30 August 2017 the Supreme Tax Court held that where a third party provides his employees to a football club to serve as players, trainers or counsellors without receiving adequate consideration, the waiver of such compensation is to be considered as a taxable gift of the third party to the football club.

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.

The Supreme Tax Court has held that the provision for a flat rate tax on gifts to employees and others only applies to benefits taxable in the hands of the recipients. The €35 limit on deductibility for gifts to non-employees has no relevance in this regard.

The Supreme Tax Court has allowed employees a deduction for the cost of a 15 minute phone call home for each week of absence on business.

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.