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Results: 1-9 of 9

Payroll tax fraud by accountant keeps employer’s statute of limitations open

  • Greenberg Traurig LLP
  • -
  • USA
  • -
  • March 11 2013

The Second Circuit recently ruled that the fraudulent acts of an employer's accountant in filing payroll tax returns resulted in an open-ended

Wage tax statements need to be completed up front

  • Greenberg Traurig LLP
  • -
  • Netherlands
  • -
  • November 30 2010

A new employee must submit in writing to his employer before he starts working the details that are relevant for wage withholding taxes

Sixth Circuit holds that FICA tax is not due on severance pay

  • Greenberg Traurig LLP
  • -
  • USA
  • -
  • September 10 2012

On September 7, 2012, a unanimous panel of the U.S. Court of Appeals for the Sixth Circuit affirmed the decision of a federal district court in Western District of Michigan, and its bankruptcy court, that had both held that severance payments made by an employer plan to involuntarily terminated employees resulting from a reduction in force or discontinuance of a plant or operation were not subject to FICA tax

Paid FICA taxes on severance pay? claim a refund now

  • Greenberg Traurig LLP
  • -
  • USA
  • -
  • October 25 2012

The Sixth Circuit recently held that payments made to employees pursuant to a severance plan were not wages for FICA purposes, but instead constituted supplemental unemployment benefits (SUB) payments that are not taxable under FICA

Taxable benefit for company car per calendar year

  • Greenberg Traurig LLP
  • -
  • Netherlands
  • -
  • November 30 2010

If an employer provides his employee with a company car that may also be used for private purposes, a taxable inclusion should be taken into account if the car is used for more than 500 private kilometers per calendar year

Quality Stores: the taxpayer wins again on tax refund for severance pay

  • Greenberg Traurig LLP
  • -
  • USA
  • -
  • March 18 2010

On February 23, 2010, the taxpayer won its FICA tax refund suit for severance again in Quality Stores when its bankruptcy court victory was affirmed

Application 30-ruling on after-acquired assets

  • Greenberg Traurig LLP
  • -
  • Netherlands, USA
  • -
  • June 30 2011

When workers from abroad are assigned to the Netherlands, and they meet certain qualifications, they may be eligible for the 30-ruling

Gift exemption does not apply to conditional allowances

  • Greenberg Traurig LLP
  • -
  • Netherlands
  • -
  • March 31 2011

Until January 1, 2003, the Dutch Wage Tax Act included a gift exemption

Trainercoach is not employed

  • Greenberg Traurig LLP
  • -
  • Netherlands
  • -
  • March 31 2011

An application for a Declaration of Income Tax Status is reviewed by the tax authorities on the basis of the information submitted by the applicant