The Resource Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"

Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"

Label
Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"
Title
Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"
Creator
Subject
Language
eng
Summary
This article describes case law on the 1/3 exemption for pension lump-sum payments to frontier workers, including lump-sum payments for the termination of an employment contract in Switzerland, early retirement, the purchaser of a house, termination of an employment and the start of a self-employed activity, and remigration to Austria
Citation source
In: Finanz Journal. - Wien. - Vol. 58 (2019), no. I ; p. 1-4
http://library.link/vocab/creatorName
Arnoldi, I
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • pension
  • cross-border worker
  • lump-sum payment
  • case law
  • severance payment
  • early retirement
  • self-employment
  • emigration
Label
Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"
Instantiates
Publication
Label
Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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