§ 24 Tax Act (StG) - Non-Independent Employment

1. Taxable are all incomes from a private-law or public-law employment relationship, including ancillary incomes such as compensation for special services, commissions, allowances, long service and jubilee gifts, bonuses, gratuities, royalties, benefits in kind from employee participations, and other pecuniary advantages.

2. Capital compensations from a pension scheme associated with the employment relationship or similar capital compensations from employers are taxed according to § 58.

3. The costs borne by employers for job-oriented education and training, including retraining costs, do not constitute any other pecuniary advantage within the meaning of paragraph 1, regardless of their amount.

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