The Resource Die Besteuerung von Aufstockungsbeträgen bei Altersteilzeitarbeit österreichischer Grenzgänger = Taxation of add-on benefits for Austrian frontier workers during partial retirement
Die Besteuerung von Aufstockungsbeträgen bei Altersteilzeitarbeit österreichischer Grenzgänger = Taxation of add-on benefits for Austrian frontier workers during partial retirement
Resource Information
The item Die Besteuerung von Aufstockungsbeträgen bei Altersteilzeitarbeit österreichischer Grenzgänger = Taxation of add-on benefits for Austrian frontier workers during partial retirement represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Die Besteuerung von Aufstockungsbeträgen bei Altersteilzeitarbeit österreichischer Grenzgänger = Taxation of add-on benefits for Austrian frontier workers during partial retirement represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Partial retirement agreements are very popular instruments of both employment and financial policy in Germany. If an Austrian frontier worker decides to enter such an agreement with his German employer, he faces various tax issues. In Austria, taxation of special benefits (so-called add-on benefits) under the partial retirement scheme is currently based on a legal directive of the Ministry of Finance. The author states that the new Austrian Wage Tax Guidelines, issued in late 2007, nourish legal doubts about this new practice
- Language
- eng
- Label
- Die Besteuerung von Aufstockungsbeträgen bei Altersteilzeitarbeit österreichischer Grenzgänger = Taxation of add-on benefits for Austrian frontier workers during partial retirement
- Title
- Die Besteuerung von Aufstockungsbeträgen bei Altersteilzeitarbeit österreichischer Grenzgänger = Taxation of add-on benefits for Austrian frontier workers during partial retirement
- Language
- eng
- Summary
- Partial retirement agreements are very popular instruments of both employment and financial policy in Germany. If an Austrian frontier worker decides to enter such an agreement with his German employer, he faces various tax issues. In Austria, taxation of special benefits (so-called add-on benefits) under the partial retirement scheme is currently based on a legal directive of the Ministry of Finance. The author states that the new Austrian Wage Tax Guidelines, issued in late 2007, nourish legal doubts about this new practice
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 18 (2008),
- http://library.link/vocab/creatorName
- Holzapfel, A
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- cross-border worker
- retirement
- Label
- Die Besteuerung von Aufstockungsbeträgen bei Altersteilzeitarbeit österreichischer Grenzgänger = Taxation of add-on benefits for Austrian frontier workers during partial retirement
- Label
- Die Besteuerung von Aufstockungsbeträgen bei Altersteilzeitarbeit österreichischer Grenzgänger = Taxation of add-on benefits for Austrian frontier workers during partial retirement
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Die-Besteuerung-von-Aufstockungsbetr%C3%A4gen-bei/GjhXDi6H08A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-Besteuerung-von-Aufstockungsbetr%C3%A4gen-bei/GjhXDi6H08A/">Die Besteuerung von Aufstockungsbeträgen bei Altersteilzeitarbeit österreichischer Grenzgänger = Taxation of add-on benefits for Austrian frontier workers during partial retirement</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Die Besteuerung von Aufstockungsbeträgen bei Altersteilzeitarbeit österreichischer Grenzgänger = Taxation of add-on benefits for Austrian frontier workers during partial retirement
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Die-Besteuerung-von-Aufstockungsbetr%C3%A4gen-bei/GjhXDi6H08A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-Besteuerung-von-Aufstockungsbetr%C3%A4gen-bei/GjhXDi6H08A/">Die Besteuerung von Aufstockungsbeträgen bei Altersteilzeitarbeit österreichischer Grenzgänger = Taxation of add-on benefits for Austrian frontier workers during partial retirement</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
