14.12.2022 | New iusNet article on the tax exemption of compensation for abusive terminations
In their latest article on iusNet Labor Law and Social Security Law, our partners Gregori Werder and Andreas Mikos comment on the Federal Court ruling BGer, 2C_546/2021 of October 31, 2022, which is intended for publication. The Federal Court ruled that compensation for abusive terminations in labor law is tax-exempt, even if the payment obligation is based on a settlement agreement. The ruling has resulted in both tax and social security uncertainties.
Read the full commentary (in German) by Gregori Werder and Andreas Mikos with a subscription to iusNet Labor Law and Social Security Law at: