Abgabenrechtliche Behandlung der Abfertigung Musterklauseln

Abgabenrechtliche Behandlung der Abfertigung. Sozialversicherung Vergütungen, die aus Anlass der Beendigung des Dienstverhältnisses gewährt werden, zählen 22 nicht als Entgelt iSd ASVG und sind daher beitragsfrei (§ 49 Abs 3 Z 7 ASVG).
Sample 1
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  • Bezirk Anrainende Sprengel: 3, 4, 5, 11A, 12A, 12B, 23A Xxxxxxxxxxx 00/0 Tel.: +00 0 000 00 00 (Mo,Fr 10-14, Di 15-19, Mi 8-12, Do 14-18) Ada-Christen-Gasse 2F/EG (Lokal 12) Tel.: +00 0 000 00 00 Fax: +00 0 000 00 00 (Mo 11.30-18, Di 7.30-12, Mi,Do 11.30-16.30, Fr 7-12) Xxxxxxxxx 00 Tel.: +00 0 000 00 00 (Mo 6.30-11.30, Di,Fr 7.30-12.30, Mi 11.30-16.30, Do 12.30-17.30) (Mo 00-00, Xx 0-00, Xx 0-00, Xx 0-00, Xx 9-12) (Mo,Mi 7.30-12.30, Di 6.30-8, 14-18, Do 14-19, Fr 7.30-12) Xxx-xxx-Xxxx-Xxxxx 0/0/0 Tel.: +00 0 000 00 00 (Mo 13-18, Di 7-12, Mi 9-12,13-17, Do 8.30-13, Fr 8.30-12) (Mo 11-15, Di 8-12, Mi 15-19, Do,Fr 9-13) Xxxxxx-Xxxxxxxxxxxxxx 0/00 Tel.: +00 0 000 00 00 (Mo,Mi 15-19, Di,Do 8.30-12.30, Fr 12.30-16.30) (Mo 0-00, Xx 0-00, Xx 00-00, Xx 0-00, Xx 8-12) (Mo 8-9,17-19,Di,Do 16-19,Mi 8-11,Fr 8-9, 15-17) Xxxxxxxxxxxxxxx 00/0/0 Tel.: +00 0 000 00 00 Fax: +00 0 000 00 00 (Mo 14.30-19, Di 8-13, Mi 13-18.30, Do 7-12.30, Fr 8-12.30) (Mo 14-19, Di 9.30-14.30, Mi 10-15, Do,Fr 9.30-14.30) Xxxxxxxxxxx 0/Xxx 0 Tel.: +00 000 000 00 00 (Mo,Di 13-19, Mi 7-11, Do 13-20, Fr 8-10) (Mo 7-14, Di 13-17.30, Mi 8-13.30, Do 14.30-18.30, Fr 10-14) Xxxxxxxxx 00/0 Tel.: +00 0 000 00 00 (Mo,Mi 00-00, Xx 0-00, Xx 0-00, Xx 0-00) (Mo 00-00, Xx 00-00, Xx 0-00, Xx 0-00, Xx 16-19) Xxxxxxxxxxxxx 00/0 Tel.: +00 0 000 00 00 (Mo,Do 0-00, Xx 00-00, Xx 00-00, Xx 10-14) Ada-Christen-Gasse 2/J/9 Tel.: +00 0 000 00 00 Fax: +00 0 000 00 00-00 (Mo 00-00, Xx,Xx 0-00, Xx 0-00, Xx 9-12) Xxxxxxxxxxxx 00 Tel.: +00 0 000 00 00-0 Fax: +00 0 000 00 00-00 (Mo 00-00, Xx 00-00, Xx,Xx 7-12, Do 13-18) (Mo,Do 13-17, Di,Fr 8.30-12, Mi 00-00, Xx,Xx,Xx 00-00, Xx 0-00, Xx 8-12) Xxxxxxxxxxx Xxxxxx 00/XX 0 Tel.: +00 0 000 00 00 (Mo 0-00, Xx 0-00, Xx 00-00, Xx 0-00, Xx 8-12) (Mo 00-00, Xx 0-00, Xx 00-00, Xx 00-00, Xx 9-11) Xxxxxxxxxxxx 00 Tel.: +00 0 000 00 00 (Mo 7-11, Mi 14-18, Fr 12-17) (Xx,Xx,Do 14.30-19, Mi 7-11, Fr 8-11) (Mo 0-00, 00-00, Xx 00-00, Xx,Xx 0-00, Xx 9-12, 15-18) (Mo 14-18, Di,Fr 8-12, Mi 15-19, Do 13-17) Xxxxxxxxxxxxx 00 Tel.: +00 0 000 00 00 Fax: +00 0 000 00 00 (Mo 00-00, Xx,Xx 0-00, Xx 00-00, Xx 13.30-16.30) (Mo,Mi 8-11, Di,Do,Fr 15-18) Xxxxxxxxxxxxx 00/00 Tel.: +00 0 000 00 00 (Mo,Mi 14-18, Di,Do 8.30-11, Fr 14-16) Xxxxxxxxxxxx 0/0 Tel.: +00 0 000 00 00 (Xx,Xx,Fr 13-17, Mi 8-12, Do 7-12) Fax: +00 0 000 00 00 (Mo 00-00, Xx 0-0, Xx 0-00, Xx 00-00, Xx 7-11) (Mo 12-17, Di 7-12, Mi-Fr 11-16) (Mo 11-15, Di,Do 7.30-11.30, Mi 15-19, Fr 10-14) Fax: +00 0 000 00 00 (Mo 13-17, Di 11.30-15.30, Mi 8-12, Do 14.30-18.30, Fr (Mo,Mi 0-00, Xx 00-00, Xx 00-00, Xx 13-17) Xxxxxxxxxxx 00/0 Tel.: +00 0 000 00 00 (Mo 13-19, Di,Mi 8.30-12.30, Do 13-16, Fr 9-12) (Mo 14-19, Di,Do,Fr 9-14, Mi 12-17) Xxxxxxxxxxx 000/0 (Xxx 000 Xxxx Xxxxxxxxxxxx.) Tel.: +00 0 000 00 00 (Mo 8.30-12, 13.30-16, Di 8-13, Mi 7-12, Do 13.30-17.30, Fr 8.30-13.30) Xxxxxxxx 00/0 Tel.: +00 0 000 00 00 (Mo,Mi 15-18, Di,Do,Fr 9-12) Xxxxxxxxxxxx 00 Tel.: +00 0 000 00 00 (Mo 00-00, Xx,Xx 00-00, Xx 0-00, Xx 9-13) (Mo 13-19, Di 7-12.30, Mi 13.30-18.30, Do 7.30-12.30, Fr 13.30-17) Xxxxxx-Xxxxx-Xxxxxx 0 (Mo,Di,Do,Fr 8-19, Mi 7-17) (Mo,Mi,Do 9-19, Di 7-19, Fr 9-17) (Mo 13-18, Di 12.30-17.30, Mi 7.30-12.30, Do 13-19, Fr 7.30-11.30) (Mo 00-00, Xx 0-00, Xx 00-00, Xx 0-00, Xx 8-12) (Mo 13.30-19.30, Di,Do 7.30-12.30, Mi 13.30-19, Fr 11.30-15) Fax: +00 0 000 00 00 (Mo 00-00, Xx 00-00, Xx,Xx 8-13, Do 13-18) (Mo 0-00, Xx 00-00, Xx 00-00, Xx 0-00, Xx 9-12) Xxxxxxxxxxxx 000X/Xxx 16 Tel.: +00 0 000 00 00 Fax: +00 0 000 00 00-00 (Mo 13-19, Di-Do 7.30-13, Fr 7.30-10) Tel.: +00 000 000 00 00 (Mo 13-18, Di 7.30-12.30, Mi 13-19, Do 7.30-12.30, Fr 9-13) (Mo 00-00, Xx,Xx 0.00-00, Xx 0-00, Xx 13-16) Xxxxxxxxxxxxxxx 00 (Mo,Di 9-13, Mi 7-12, Do 15-19, Fr 9-12) (Mo 6.30-10, 13.30-18, Di,Do 13.30-18, Mi 6.30-10, Fr 6.30-11) (Mo 9-13, 14-19, Di,Fr 8-12, Mi 13-16, Do 8-13) Xxxxxxxxx Xxxxxx 0 Tel.: +00 0 000 00 00 (Mo 00-00, Xx,Xx 0.00-00.00, Xx 00-00, Xx 9-12) Xxxxxxxxx 0/0-0 Tel.: +00 000 000 00 00 Tel.: +00 0 000 00 00 (Mo 0-00, Xx,Xx 00-00, Xx,Xx 7-11) (Mo,Mi 0-00, Xx 00-00, Xx 00-00, Xx 10-13) Xxxxxxxxxxx Xxxxxx 000/0/0 Tel.: +00 0 000 00 00 (Mo,Mi 10-12, 00-00, Xx,Xx 0-00, Xx 10-12, 13-17) (Mo 00-00, Xx,Xx 00-00, Xx,Xx 7-11) Fax: +00 0 000 00 00 (Mo 0-00, Xx,Xx,Do 8.30-11.30, Fr 13-16) Xxxx-Xxxxxx-Xxxxxx 0/00 Tel.: +00 0 000 00 00 (Mo 00-00, Xx 0-00, Xx,Xx 0-00, Xx 00-00, Xx 9-12) Xxxxxxxxxxxxxx 0 Tel.: +00 0 000 00 00 (Mo,Do 15-18, Di,Fr 9-11, Mi 9-11, 15-18) Fax: +00 0 000 00 00-0 (Mo-Fr 15-18) Xxxxxx-Xxxxx-Xxxxx 0 Tel.: +00 0 000 00 00 (Mo,Mi 0-00, Xx 00-00, Xx 00-00, Xx 9-12, 14-16)