02.02.2022

Steuerfreie Gewinnbeteiligung für Arbeitnehmer

Im Rahmen der Ökosozialen Steuerreform hat der Nationalrat am 20.01.2022 eine steuerfreie Gewinnbeteiligung von bis zu 3.000 Euro pro Kalenderjahr beschlossen. Im Fall der Gesetzwerdung sind bereits Auszahlungen in 2022 begünstigt. Die spannendste Frage für Arbeitgeber: Wie kann die Steuerbegünstigung für bestehende Prämien- und Bonusmodelle genutzt werden? Damit die Steuerbefreiung angewendet werden kann, müssen […]

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01.12.2016

Neuer Aspekt bei der Definition der Gruppe für § 3 EStG Steuerbefreiungen – (Sind Manager nun doch eine Gruppe?)

Einige Steuer- und Abgabenbefreiungen sind davon abhängig, ob der Vorteil allen oder Gruppen von Arbeitnehmern gewährt wird. Der VwGH fordert in seinem Erkenntnis vom 27. Juli 2016, 2013/13/0069 eine auf den Zweck der jeweiligen Steuerbefreiung abgestimmte Gruppendefinition. Das eröffnet einerseits neue Möglichkeiten, bringt aber auch mehr Komplexität und neue Rechtsunsicherheit für die Steuerpflichtigen. Es ist […]

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