Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"
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The work Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger" represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"
Resource Information
The work Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger" represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
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<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/resource/MosuvOk9vVM/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/MosuvOk9vVM/">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>
