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Finanzgericht Düsseldorf: No tax exemption for flat-rate bonuses Finanzgericht Düsseldorf: No tax exemption for flat-rate bonuses Bonuses for night work and working on Sundays are only tax exempt if they are awarded on an individual and not a flat-rate basis. That was the verdict of the Finanzgericht (FG) Düsseldorf – the Fiscal court of Düsseldorf – in a judgment from November 27, 2020. Those who work nights or on Sundays and holidays are often rewarded with bonuses from their employer. However, according to a ruling of the Finanzgericht Düsseldorf from November 27, 2020, it is important to make sure that the bonuses are awarded on an individual and not a flat-rate basis (Az.: 10 K 1580/18 H(L)). We at the commercial law firm MTR Rechtsanwälte can report that bonuses are not considered to be tax exempt if they are not calculated on an individual basis. ....
Transfer of shares from company to private hands not an acquisition Transfer of shares from company to private hands not an acquisition If shares that were acquired prior to 2009 are transferred from company to private hands and later sold, the profits are not to be treated as taxable income from capital investments according to the Finanzgericht (FG) Münster, the Fiscal Court of Münster. On January 1, 2009, a flat rate withholding tax (Abgeltungssteuer) was introduced in Germany. A transfer of shares acquired prior to this cutoff date from company to private hands does not amount to an acquisition of shares. That was the verdict of the Finanzgericht Münster in a judgment from March 26, 2020 (Az.: 8 K 1192/18 F). We at the commercial law firm MTR Rechtsanwälte note that this in turn means that any future profits from the sale of such shares will not be treated as income from capital investments. ....
(Continued-2) TUI AG: ACS-Annual Financial Report -25- finanznachrichten.de - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from finanznachrichten.de Daily Mail and Mail on Sunday newspapers.
(Continued-2) TUI AG: ACS-Annual Financial Report -22- finanznachrichten.de - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from finanznachrichten.de Daily Mail and Mail on Sunday newspapers.
(Continued-3) TUI AG: ACS-Annual Financial Report -19- finanznachrichten.de - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from finanznachrichten.de Daily Mail and Mail on Sunday newspapers.