The Resource Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"
Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"
Resource Information
The item Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger" 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 einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger" 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
- 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
- Language
- eng
- Label
- Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"
- Title
- Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"
- 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"
- Label
- Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"
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-einkommensteuerliche-Behandlung-von/FyC9nbFUQeg/" 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-einkommensteuerliche-Behandlung-von/FyC9nbFUQeg/">Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"</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="https://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 einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"
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-einkommensteuerliche-Behandlung-von/FyC9nbFUQeg/" 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-einkommensteuerliche-Behandlung-von/FyC9nbFUQeg/">Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
