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- Title
Zur Feststellung der Zuordnung des Arbeitnehmers im steuerlichen Reisekostenrecht.
- Authors
Geserich, St.
- Abstract
The article deals with the allocation of employees to company facilities and the tax treatment of company cars and home offices. It is stated that the allocation is not solely determined by tax regulations and that a home office is not considered as the primary place of work. The text also contains information on trade tax liability and a framework agreement between X-AG and Y-Ltd.
- Subjects
GERMANY; ACTIONS &; defenses (Law); HOME offices; EMPLOYERS; TAX laws; AUTOMOBILE industry; LABOR contracts; TAXATION; WORK environment; FACILITIES
- Publication
FinanzRundschau, 2024, Vol 106, Issue 2, p84
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1060207