Bis Ende 2015 waren Mehrrabatte an eigene Arbeitnehmer (Rabatte, die über jene hinausgehen, die üblicherweise an Endverbraucher gewährt werden) zur Gänze lohnsteuer-, sozialversicherungs- und lohnnebenkostenpflichtig. Ab 1. Jänner 2016 kommt für solche an alle Arbeitnehmer oder bestimmten Gruppen von Arbeitnehmern gewährten Mehrrabatte eine eigene Befreiungsbestimmung zur Anwendung. Diese Regelung gilt sowohl für die Einkommen- bzw. […]
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