Grenzgänger in die Schweiz: Krankentagegeld usw.

Der Bundesfinanzhof hat sich mit der Frage nach der steuerlichen Behandlung von Geburtengeld aus einer Schweizer Kollektiv-Krankentagegeldversicherung auseinandergesetzt (BFH-Urteil vom 29.4.2009, X R 31/08, BFH/NV 2009 S. 1625). Hierzu gibt es eine Verfügung der OFD Karlsruhe (OFD Karlsruhe vom 30.9.2009, S 225.5/250 - St 131).

1. Die neue BFH-Entscheidung

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2. Betroffene Sachverhalte

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3. Arbeitgeberbeiträge

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4. Arbeitnehmerbeiträge

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5. Versicherungsleistungen

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6. Andere Sachverhalte

Verträge mit alleinigem Forderungsrecht des Arbeitgebers

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Mutterschaftsentschädigung nach dem EOG

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Tagegeld aus gesetzlicher schweizerischer Invalidenversicherung

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