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- Title
Arbeitslohn bei Teilerlass eines nach dem Aufstiegsfortbildungsförderungsgesetz geförderten Darlehens.
- Abstract
The article deals with the topic of wages in the case of a partial waiver of a loan supported by the Upward Mobility Training Assistance Act. The Nuremberg Finance Court has ruled that the expenses for double household management do not have to be distributed between spouses and therefore cannot be claimed only partially. It also addresses the question of the admissibility of typification and discusses the possible adjustment of the statutory upper limit. The article describes a case before the Federal Finance Court (BFH) concerning wages in the case of a partial waiver of a loan supported by the Upward Mobility Training Assistance Act. The plaintiff had participated in an upward mobility training and continued to receive wages from her employer during this time. The Investment and Development Bank of Lower Saxony (N-Bank) granted the plaintiff funding for the costs of the training, and the Reconstruction Loan Corporation (KfW) granted her a loan. After passing the final exams, the KfW waived a portion of the loan. The tax office treated the loan waiver as wages, which was confirmed by the BFH. The text deals with the topic of support for professional upward mobility training in accordance with the Upward Mobility Training Assistance Act (AFBG). It explains that the costs of teaching events are supported by a subsidy and an interest- and repayment-free loan. Upon successful completion of the training examination, a portion of the loan is waived. The waiver depends solely on passing the examination and not on the financial need of the loan recipient. The services of the KfW development bank have a sufficient employment reference. The decision of the Federal Finance Court in another case regarding the tax consequences of real estate financing is not applicable to the present case.
- Subjects
LOWER Saxony (Germany); MOBILITY training; EMPLOYMENT references; REAL property tax; FEDERAL court decisions; LOANS; LOAN reimbursement
- Publication
FinanzRundschau, 2024, Vol 106, Issue 9, p430
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1060906