In seiner Entscheidung vom 16. März 2022 hat der VfGH das Abzugsverbot des § 20 Abs 1 Z 8 EStG als verfassungswidrig aufgehoben. Diese Bestimmung untersagt den Abzug für vom Arbeitgeber gewährte freiwillige Abfertigungen, soweit diese das für den Arbeitnehmer in § 67 Abs 6 EStG festgelegte begünstigte Ausmaß überschreiten. Für den VfGH ergab sich […]
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