Wenn der Arbeitgeber einem Arbeitnehmer im Zuge der (einvernehmlichen) Auflösung des Arbeitsverhältnisses eine Abfindung zahlt, dann sind tatsächliche Feststellungen zu der Frage entbehrlich, ob der Arbeitnehmer dabei unter tatsächlichem Druck stand. (BFH Urteil, Az. IX R 16/17).
(Quelle: VHS Dienstleitungs GmbH)
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