ITS - International Tax Structures

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• § 37 b German income tax code

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  Arnd Brüggemann    Premium Member

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  § 37 b German income tax code

  Hi,
  
  does anybody have a general overview written in English or, even better, in French about the new treatment of presents/gifts/benefits to employees and customer through § 37b EStG (lump-sum wage tax) in Germany?
  
  Or at alst a source where to get such info?
  
  Thank you,
  
  
  Arnd Brüggemann
  
  • 02 Feb 2009, 7:32 pm
  Arnd Brüggemann wrote: > Hi, > > does anybody have a general overview written in English or, even > better, in French about the new treatment of presents/gifts/benefits > to employees and customer through § 37b EStG (lump-sum wage tax) in > Germany? > > Or at alst a source where to get such info? > > Thank you, > > > Arnd Brüggemann
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