What is 3 2 19 1
Salaries, wages, gratuities, royalties and other emoluments and benefits for employment in public or private service;
Contributions from the employer to his employees and their accompanying persons on the occasion of events at company level with a social character (company event). 2Grants within the meaning of sentence 1 are all expenses of the employer, including sales tax, regardless of whether they are individually attributable to individual employees or whether it is an arithmetical share of the costs of the company event that the employer expends to third parties for the external framework of the company event . 3Insofar as such benefits do not exceed the amount of 110 euros per company event and participating employee, they do not belong to the income from non-self-employed work if participation in the company event is open to all members of the company or a part of the company. 4Clause 3 applies to up to two company events per year. 5In deviation from Section 8 (2), the benefits within the meaning of sentence 1 are to be set at the employer's expenses in the sense of sentence 2 that are proportionally attributable to the employee and his accompanying persons;
Waiting allowances, retirement allowances, widow's and orphan's allowances and other payments and benefits from previous services, also insofar as they are paid by employers of persons subject to compensation to persons entitled to compensation as a result of a division carried out in accordance with Section 10 or Section 14 of the Pension Compensation Act
- Current contributions and current payments from the employer from an existing employment relationship to a pension fund, a pension fund or for direct insurance for a company pension scheme. 2Income from non-self-employed work also includes special payments that the employer makes in addition to regular contributions and benefits to such a pension fund, with the exception of payments by the employer
for the initial provision of capital resources to meet the solvency capital requirement according to Sections 89, 213, 234g or 238 of the Insurance Supervision Act,
to restore adequate capital resources after unforeseeable losses or to finance the strengthening of the calculation bases due to an unforeseeable and not only temporary change in circumstances, whereby the special payments do not lead to a reduction in the current premium or special payments may be triggered by the reduction in the current premium,
during the retirement period in accordance with Section 236 (2) of the Insurance Supervision Act or
in the form of redevelopment funds;
his departure from a company pension plan that is not financed by means of capital coverage, or
the change from one non-funded company pension scheme to another that is not funded.
- the retirement pension, widow's or orphan's benefit, the maintenance contribution or a similar payment
on the basis of civil service law or corresponding statutory provisions,
according to the civil service principles of corporations, institutions or foundations under public law or public law associations of corporations
in other cases, benefits and benefits from previous services due to reaching an age limit, reduced earning capacity or benefits for surviving dependents; Payments due to reaching an age limit are only considered as pension payments if the taxpayer has reached the age of 63 or, if he is severely disabled, he has reached the age of 60.
|Pension allowance||Surcharge for|
|until 2005||40,0||3 000||900|
|since 2006||38,4||2 880||864|
4The assessment basis for the pension allowance is
if supply begins before 2005
twelve times the pension for January 2005,
at the start of supply from 2005
twelve times the pension for the first full month,
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