A remuneration is an achievement, in particular a payment in cash, which is carried out for the reconciliation of suffered disadvantages or restrictions. While the term of the payment of damages describes civil reconciliation for such losses, which developed in private right traffic, one tends to understand reconciliation for disadvantages with the term of the remuneration above all by the public hand (see however remuneration in the tax law).

Whether and to which extent damage is to be adjusted, depends on the nature of their emergence. Generally it applies however that the state may only zumuten (economical) a disadvantage to a citizen, if an appropriate remuneration is intended. For expropriating laws kind plans 14 GG a such Junktim explicitly. In other cases the remuneration obligation of the state follows however also from the basic idea of the protection of property.

In some cases own laws regulate the question of the remuneration, thus German law remuneration and - compensation law (JVEG), which to the place of the earlier ZSEG (law over the remuneration of witnesses and experts) stepped, or which law over the remuneration for prosecution measures (StrEG).

The question represented one with large public interest to discussed special case, to what extent the Federal Republic of Germany or also larger business enterprises beyond civil obligations to pay damages owed for the achievement of a remuneration for hard labour during the time of the national socialism (see: Federal donation "“memory, responsibility and future"”).

Tax law

With the income tax payments of compensation are for taxation favoured.

• To the income tax are not generally subject at all remunerations, which into none the Einkunftsarten falls. In addition e.g. belong. The smart money carries as well as remunerations out, the one insurance due to a private insurance contract.
• Besides there are remunerations, which are excluded from the taxation due to special release regulations: Capital compensations due to the legal old age pension insurance, compensations because of one of the employer arranged or judicially expressed dissolution of the service relationship as well as transition funds and transition aids due to laws because of dismissal from a service relationship (in each case up to maximum amounts).
• For certain remunerations are intended:

Replacement for escaped or escaping incomes - not exclusive, but main area of application is the compensation in the industrial law

Replacement for the task or nonusage of an activity - e.g. Payments, which a rival business for the obligation makes not to exercise the past activity any longer.

Remunerations for the task of a profit-sharing or - claim

Compensations at commercial agents

Possible law change: In the course of the coalition negotiations was agreed upon to paint the tax exemption for the employee compensations with effect to 1 January 2006.

Related links

• Caper list of the large coalition

See also

• Compensation
• Compensation
• Notice

Articles in category "Remuneration"

We found here 2 articles.

Related Websites

We found here 5 related websites.

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  Having decided upon the adoption of certain proposals with regard to the principle of equal remuneration for men and women workers for work of equal value, ...


• Equal Remuneration Convention
  Having decided upon the adoption of certain proposals with regard to the principle of equal remuneration for men and women workers for work of equal value, ...


• Equal Remuneration Convention
  Having decided upon the adoption of certain proposals with regard to the principle of equal remuneration for men and women workers for work of equal value, ...


• Remuneration Tribunal
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• remuneration/renumeration
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