17.02.2025 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. Categories: Supreme Tax Court casesKeywords: airlines, income from employment
25.06.2024 Update: Flat-rate energy price allowance subject to income t ... According to a recent decision of the Münster Tax Court the energy price allowance paid to employees in 2022 is taxable as income from employment. Section 119 para. 1 sentence 1 Income Tax Act, as contested by the plaintiffs, is not unconstitutional. Categories: Supreme Tax Court casesKeywords: energy tax, income from employment
16.02.2024 Partial waiver of a subsidised loan under the Upgrading Trai ... In a recent judgement, the Supreme Tax Court (BFH) ruled that partial loan forgiveness for professional development training constitutes taxable income from employment under Section 19 (1) Sentence 1 No. 1 of the Income Tax Act. Categories: Supreme Tax Court casesKeywords: loan, Income Tax Act, income from employ ...
