allocation of severance pay in installments over several calendar years to the saving of taxes allowed - Employment Dresden
The parties to the employment contract are entitled to the maturity of any settlement must be such that the tax inflow falls into several calendar years (BFH, Judgement of 11.11.2009, Az IX R 1 / 09).
Facts - Labour Dresden:
The employee was a severance payment of € 75,000.00 for the loss of a job. After social plan was due to termination of employment announced on 14.11.2000. Employers and employees agreed payment of the allowance of € 24,000.00 in 2000 and pay € 51,000.00 in January 2001. Thus, in procedural matters.
right reasons-Employment Dresden:
According to § 11 para 1 Income Tax Act be considered income when they are accrued. This is merely due to a claim or not. The Parties shall make the compensation payment so that tax benefits are the result.
My Employment Law Tip Dresden:
"severance payments should also be stipulated in terms of tax benefits," the actual case, Ulrich Horrion, Dresden.
Dresden lawyer Ulrich Horrion
to my website you get here:
0 comments:
Post a Comment