Einkommensteuerliche Behandlung pauschaler Bonuszahlungen einer gesetzlichen Krankenkasse für gesundheitsbewusstes Verhalten nach § 65a SGB V; Verfahrensrechtliche Fragen zum BMF-Schreiben v. 16.12.2021 (BStBl. I 2022, 155)doi:10.9785/fr-2022-1042111...
The article deals with the income tax treatment of bonus payments from a statutory health insurance fund. It is stated that such bonus payments reduce the deduction for special expenses if they are considered as premium refunds. The exact amount of the bonuses must be determined ...