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(2023) How is the primary place of work defined?

Dieser Text bezieht sich auf die Steuererklärung 2023. Die aktuelle Version für die Steuererklärung 2024 finden Sie unter:
(2024): Wie ist die erste Tätigkeitsstätte definiert?

The primary place of work is the fixed business facility of the employer, an affiliated company, or a third party designated by the employer to which you are permanently assigned by the employer.

The permanent assignment is determined by the service or employment regulations and the agreements or instructions issued by the employer. A permanent assignment is particularly assumed if you are to work indefinitely, for the duration of the employment relationship, or for a period of 48 months.

If there is no permanent assignment or if it is not clear, the primary place of work is the business facility where you are typically required to work on a daily basis, two full days per week, or at least one-third of your agreed regular working hours on a permanent basis. There can be a maximum of one primary place of work per employment relationship.

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