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Anwendung des Abzugsverbots des § 10 Abs. 2 Satz 1 Nr. 1 EStG bei Bediensteten zwischenstaatlicher Einrichtungen mit Wohnsitz und Beschäftigungsort im Inland. (German)
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- Author(s): Kanzler, H.-J.
- Source:
FinanzRundschau; Feb2024, Vol. 106 Issue 4, p186-191, 6p- Subject Terms:
- Source:
- Additional Information
- Alternate Title: Application of the prohibition of deductions in Section 10 Paragraph 2 Sentence 1 No. 1 EStG for employees of intergovernmental institutions with residence and place of employment in inland. (English)
- Subject Terms:
- Abstract: The article deals with the application of the non-deductibility provision according to § 10 para. 2 sentence 1 no. 1 of the Income Tax Act (EStG) to employees of intergovernmental organizations in Germany. It reports on a legal dispute concerning the question of whether the concept of basic salary requires the receipt of wages. The Federal Fiscal Court (BFH) decided that the receipt of wages is not a requirement for qualification as basic salary, but that it depends on the salary owed under the employment contract. In another case, the tax deductibility of pension expenses paid to an international organization was at issue. The tax office rejected the deduction, and the BFH confirmed this decision. It was determined that the exception to the non-deductibility provision does not apply and that the pension expenses cannot be taken into account under the progression clause. The BFH also confirmed the non-deductibility of pension expenses in connection with tax-exempt income of employees of intergovernmental organizations in Germany. The BFH argued that the pension expenses cannot be deducted as special expenses because the tax-exempt income is not taxed by the German tax authorities. The BFH's decision could have implications for intergovernmental organizations and their employees. The text discusses various judgments of the BFH on the taxation of income from intergovernmental agreements. It states that German tax regulations are not aimed at intergovernmental organizations, and the BFH rejects the analogy between intergovernmental agreements and double taxation agreements. Constitutional and EU law doubts about the inclusion taxation according to § 7 et seq. Foreign Tax Act (AStG) are also mentioned. In a judgment, the BFH decided that... (further information not available in the text) [Extracted from the article]
- Abstract: Der Artikel behandelt die Anwendung des Abzugsverbots gemäß § 10 Abs. 2 Satz 1 Nr. 1 EStG auf Bedienstete zwischenstaatlicher Einrichtungen im Inland. Es wird über einen Rechtsstreit berichtet, bei dem es um die Frage ging, ob der Begriff des Grundlohns einen Zufluss des Lohns voraussetzt. Der Bundesfinanzhof (BFH) entschied, dass ein Zufluss keine Voraussetzung für die Qualifikation als Grundlohn ist, sondern es auf den arbeitsvertraglich geschuldeten Lohn ankommt. In einem anderen Fall ging es um die steuerliche Absetzbarkeit von Vorsorgeaufwendungen, die an eine internationale Organisation gezahlt wurden. Das Finanzamt lehnte den Abzug ab und der BFH bestätigte diese Entscheidung. Es wurde festgestellt, dass die Rückausnahme des Abzugsverbots nicht anwendbar ist und die Vorsorgeaufwendungen auch nicht im Rahmen des Progressionsvorbehalts berücksichtigt werden können. Der BFH bestätigte zudem das Abzugsverbot für Vorsorgeaufwendungen im Zusammenhang mit steuerfreien Einkünften von Bediensteten zwischenstaatlicher Einrichtungen im Inland. Der BFH argumentierte, dass die Vorsorgeaufwendungen nicht als Sonderausgaben abgezogen werden können, da die steuerfreien Einkünfte nicht vom deutschen Fiskus besteuert werden. Die Entscheidung des BFH könnte Auswirkungen auf zwischenstaatliche Organisationen und deren Mitarbeiter haben. Der Text behandelt verschiedene Urteile des BFH zur Besteuerung von Einkünften aus zwischenstaatlichen Vereinbarungen. Es wird festgestellt, dass die deutschen Steuervorschriften nicht auf zwischenstaatliche Organisationen ausgerichtet sind und der BFH lehnt die Analogie zwischen zwischenstaatlichen Vereinbarungen und Doppelbesteuerungsabkommen ab. Es werden auch verfassungs- und unionsrechtliche Zweifel an der Hinzurechnungsbesteuerung gemäß § 7 ff. AStG erwähnt. Der BFH hat in einem Urteil entschieden, dass... (weitere Informationen nicht im Text vorhanden) [Extracted from the article]
- Abstract: Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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