Publications	Summary
Tax Promotion of Employment-related Continuing Education from „Personalführung 9/2007“	Continuing education or education is considered the determinative issue in connection with the tax support of educational measures, according to the author. The allocation has sizeable financial effects. In the first case the full amount of expenses is deductible as income-related expenses; in the second case it is limited as special expenses. Since 2004 there are a new statutory delimitation and a new definition for education; also the deduction for special expenses has been increased to 4,000 Euro. The new statutory provision affects the entire area of educational costs. The author provides an overview of the tax treatment of the costs for education, supplemental education and continuing education in the new 2004 provision. Using examples the author discusses how employers and employees may benefit from the current provisions adopted in June of this year. The author concludes that there are more possibilities for tax promotion of professional education than is commonly known.
Smart Parting Agreements from „Personalführung 5/2006“	If employer and employee separate, it is advisable to enter into smart provisions mutually benefiting both parties that take tax provisions into account. The author addresses this issue based on the following topics: exhausion of tax-exempt amounts (transitory provision until 2007), fiveyear rule, effects of pension taxation (in particular, the Senior Income Act), employee pensions and granting of other benefits (such as tax-free uses after termination of employment).
Implementation of Company Retirement System from „Personalführung 2/2004“	Until now company retirement – in international comparison – is of little importance in Germany with a share of approximately five percent of annual retirement income. Nonetheless company retirement constitutes an attractive variant because companies can close retirement income gaps of their employees and simultaneously obtain tax benefits. Thus, they can take advantage of substantial cost benefits for both partners. Raschid Bouabba describes the five courses of implementation of company retirement under tax and social security law aspects and addresses “Riester-Förderung” in detail.