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- Title
Nachweis der dauernden Berufsunfähigkeit i.S.d. § 16 Abs. 4 EStG.
- Authors
Kanzler, H. J.
- Abstract
The article deals with the proof of permanent occupational disability according to § 16 para. 4 EStG (German Income Tax Act). It is stated that general rules of evidence apply and that the court may also use unofficial documents such as expert opinions from medical specialists. Permanent occupational disability in the social security law sense exists when the requirements of § 240 para. 2 SGB VI (German Social Security Code) are fulfilled and this condition is not only temporary. The Federal Fiscal Court has decided that the tax court did not sufficiently establish the permanent occupational disability at the time of the partial business sale and the case was referred back for a new hearing. The article discusses the requirements for proving permanent occupational disability in connection with the sale of a company.
- Subjects
GERMANY; SALE of business enterprises; TAX exemption; EVIDENCE; INCOME tax; ACTIONS &; defenses (Law); SOCIAL security; HAIRDRESSERS; TAX courts; MEDICAL specialties &; specialists; EXPERT evidence
- Publication
FinanzRundschau, 2023, Vol 105, Issue 18, p848
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051807