{"id":20266,"date":"2015-11-01T15:57:00","date_gmt":"2015-11-01T14:57:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=20266"},"modified":"2024-06-20T11:44:08","modified_gmt":"2024-06-20T09:44:08","slug":"blickpunkt-deutschland-23","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-23\/","title":{"rendered":"Blickpunkt Deutschland"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Der Bundesfinanzhof (BFH) hat erneut mit Urteil vom 10. Juni 2015 (I R 79\/13, ver\u00f6ffentlicht am 30. September 2015) entschieden, dass bei Abfindungen f\u00fcr den Verlust des Arbeitsplatzes gerade nicht das T\u00e4tigkeitsortprinzip, sondern vielmehr die Besteuerung im Ans\u00e4ssigkeitsstaat greift. Solche Abfindungen werden nicht f\u00fcr die bisher ausge\u00fcbte T\u00e4tigkeit gezahlt, sondern f\u00fcr ein \u00abnicht t\u00e4tig Werden\u00bb.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":9,"display_name":"Heiko Kubaile","first_name":"Heiko","last_name":"Kubaile","description":"

Partner, Leiter German Tax & Legal Center
\nKPMG AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/kubaile-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/heiko-kubaile\/"},{"ID":702,"display_name":"Silke Mies","first_name":"Silke","last_name":"Mies","description":"

Senior Manager, German Tax & Legal Center, KPMG AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/09\/Tschatsch_Silke-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/silke-mies\/"}],"related_sht_promodule":["Steuer Revue → Diverses<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-23\/shtpdf\/","language":"de"},"sht_proarticle_category":[20],"sht_proarticle_tag":[],"class_list":["post-20266","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-diverses"],"acf":{"authors":[9,702]},"shp_steuerportal_must_use":{"translations":[{"id":20266,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-23\/","title":{"rendered":"Blickpunkt Deutschland"},"language":"de"}]},"yoast_head":"\nBlickpunkt Deutschland • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-23\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Blickpunkt Deutschland • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Der Bundesfinanzhof (BFH) hat erneut mit Urteil vom 10. 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