Tax & Legal

Categories: All (2 found)

1. 14.10.2024

   German-Swiss double tax treaty: Right for taxation during la ...

   In a most recent judgment, the Supreme Tax Court decided that in a case where an employee working in both Germany and Switzerland until the termination of the employment relationship and thereafter is irrevocably released from his duties with continued payment of his salary, the income from employment pursuant to Art. 15 para. 1 sentence 1 of the double tax agreement between Germany and Switzerland is subject to tax only in Germany as the country of residence.

   Categories: Supreme Tax Court cases

   Keywords: employment income, allocation of taxing ...
2. 01.08.2021

   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.

   Categories: Tax Court

   Keywords: compensation payment, tax privilege, sev ...