The Resource Untangling the confusion over Germany's taxation of book reserve pension plans

Untangling the confusion over Germany's taxation of book reserve pension plans

Label
Untangling the confusion over Germany's taxation of book reserve pension plans
Title
Untangling the confusion over Germany's taxation of book reserve pension plans
Creator
Subject
Language
eng
Summary
This article explains how Germany taxes employer-sponsored pension plans offered by German multinationals, including the five German pension plans, core criteria, taxation of the benefit, 'substantial risk of forfeiture' criterium, characterization outside of Germany, Germany-U.S. tax treaty, corresponding tax relief, and full exclusion of accretions
Citation source
In: Tax notes international. - Falls Church. - Vol. 71 (2013),
http://library.link/vocab/creatorName
Portner, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • pension
  • tax treaty
Label
Untangling the confusion over Germany's taxation of book reserve pension plans
Instantiates
Publication
Label
Untangling the confusion over Germany's taxation of book reserve pension plans
Publication

Library Locations

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