BMF letter: Simultaneous payment of managing director's salary and pension

Topic area:
Initiative
Official name
Gleichzeitige Zahlung von Geschäftsführergehalt und Pension; BFH-Urteil vom 15. März 2023 - I R 41/19 Änderung des BMF-Schreibens vom 18. September 2017 (BStBl I S. 1293)
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2024/0713088
Summary
Status
Status

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Current version
Final version
30.08.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Level 2
Level 3 / Other

Source: German government, 2024/0713088, 2024