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Schmitt/Küfner-Schmitt, EFZG, 8. Aufl. 2018, § 4 EFZG, Rz. 79. |
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S. Betriebsrat. |
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§ 19 Abs. 1 Satz 1 Nr. 1 i. V. m. § 8 Abs. 1 EStG. |
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BMF, Schreiben v. 20.4.2021, IV C 5 – S 2342/20/10003:003, BStBl I 2021 S. 700, |
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§ 1 Abs. 1 Satz 1 Nr. 1 zweiter Halbsatz SvEV. |