04.12.2023 Excessive payments not tax-free as tips In two decisions, the Tax Court of Cologne decided that payments of EUR 50,000 and some EUR 1.3 million respectively made to authorized representatives of a GmbH do not generally qualify as tax-free tips but are rather part of the employment and subject to the personal income tax of the recipients. Categories: Tax CourtKeywords: employment income, tax-free
14.08.2013 Gain on sale of profit participating right acquired before 2 ... The Supreme Tax Court has held that gains from the sale of profit participating rights acquired up to December 31, 2008 are to be tax-free under the continued application of old law. Categories: Supreme Tax Court casesKeywords: tax-free, profit participating right
21.02.2013 Upper limit for tax-free employee functions confirmed for th ... The Supreme Tax Court has confirmed its continued acceptance of an upper limit for the costs of employee outings and similar functions, whilst hinting that it might later reconsider its overall approach. Categories: Supreme Tax Court casesKeywords: tax-free, employee outings, jollies, fun ...
22.06.2011 Health insurance premiums tax-free? The Supreme Tax Court has held that employer contributions to employee health insurance policies are tax-free if required by statute and the employee is unable to encash the benefit. Categories: Supreme Tax Court casesKeywords: health insurance, tax-free, social secur ...
