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- Title
Brust oder Keule.
- Abstract
The article discusses the question of whether a probationary period is necessary for a salary conversion into a company pension scheme (bAV). It is stated that a probationary period is generally not necessary unless there are indications of a legal obligation. The examination of the company's obligation is not subject to the criterion of earning capacity or the criterion of a probationary period. The Federal Fiscal Court (BFH) could provide clarity on this issue in an upcoming decision. The text also addresses other tax topics such as the recommended waiting period for a salary conversion and the tax treatment of overnight stays in hotels. The idea of increasing value-added tax for animal products and reducing the tax rate for plant-based foods in connection with climate protection is also discussed. Finally, it is pointed out that taxes are not always the best solution for certain problems.
- Subjects
TAX rates; ANIMAL products; OBEDIENCE (Law); FEDERAL courts; TAXATION
- Publication
FinanzRundschau, 2024, Vol 106, Issue 12, p564
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1061204