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- Title
Umsatzsteuerrechtliche Behandlung von Remanenzkosten und Abfindungszahlungen im Leistungsaustausch zwischen Transfergesellschaft und Alt-Arbeitgeber.
- Authors
Nieskens, Hans
- Abstract
The article delves into the value-added tax treatment of remanence costs and severance payments in the exchange of services between a transfer company and the former employer in Germany. It focuses on the legal complexities regarding the VAT applicability to various financial transactions associated with employee transfers to a transfer company, such as additional payments made by the transfer company to the former employer for the provision of extended employee benefits and severance payments.
- Subjects
COST allocation; EMPLOYEE transfers; VALUE-added tax; SOCIAL security; SEVERANCE pay; LEGAL judgments
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 1, p11
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-730105