A former senior official exists if the official held a position of senior official in the past - but after 1 January 2013 - and upon termination of the function is serving as a non-senior official within the same institution or legal entity. During the period of fulfilling this position, the official qualifies as a former senior official. A non-senior official is an official that cannot be classified as a senior official. Executive senior officials are senior officials with executive functions, i.e. the members of the highest executive body and its subordinate(s) responsible in this role (together) for the entire legal person or the entire institution and those responsible for the day-to-day management of the entire legal person or the entire institution. A former senior official exists if the official held a position of senior official in the past - but after 1 January 2013 - and upon termination of the function is serving as a non-senior official within the same institution or legal entity. During the period of fulfilling this position, the official qualifies as a former senior official. An employment relationship is an employment relationship or notional employment relationship within the meaning of the Wages and Salaries Tax Act 1964. Executive senior officials are senior officials with executive functions, i.e. the members of the highest executive body and its subordinate(s) responsible in this role (together) for the entire legal person or the entire institution and those responsible for the day-to-day management of the entire legal person or the entire institution. An employment relationship is an employment relationship or notional employment relationship within the meaning of the Wages and Salaries Tax Act 1964. Executive senior officials are senior officials with executive functions, i.e. the members of the highest executive body and its subordinate(s) responsible in this role (together) for the entire legal person or the entire institution and those responsible for the day-to-day management of the entire legal person or the entire institution. Supervisory senior officials are senior officials with supervisory functions, i.e. the members of the supervisory bodies of the legal person or the institution. The members of the highest executive and supervisory bodies of a legal entity or institution as well as the highest subordinate or the members of the group of highest subordinates to that body and the person(s) charged with the day-to-day management of the entire legal entity or the entire institution. The total of payments to non-senior officials made upon termination of the employment and post-employment benefits relating to the termination of the employment, with the exception of payments resulting from a collective agreement declared compulsorily applicable or a legal provision. The total of payments to senior officials made upon termination of the employment and post-employment benefits relating to the termination of the employment, with the exception of payments resulting from a collective agreement declared compulsorily applicable or a legal provision. The total of the consideration, the taxable fixed and variable expense allowances and the post-employment benefits awarded to non-senior officials, with the exception of turnover tax, or, if duties are performed other than on the basis of an employment relationship, the total of the fees for the performance of the duties, with the exception of the fees that would be tax-free if duties were performed on the basis of an employment relationship, and with the exception of turnover tax. The total of the consideration, the taxable fixed and variable expense allowances and the post-employment benefits awarded to senior officials and former senior officials with an employment relationship, with the exception of turnover tax, or, if duties are performed other than on the basis of an employment relationship, the total of the fees for the performance of the duties, with the exception of the fees that would be tax-free if duties were performed on the basis of an employment relationship, and with the exception of turnover tax. The total of the consideration, the taxable fixed and variable expense allowances and the post-employment benefits awarded to senior officials without an employment relationship, with the exception of turnover tax, or, if duties are performed other than on the basis of an employment relationship, the total of the fees for the performance of the duties, with the exception of the fees that would be tax-free if duties were performed on the basis of an employment relationship, and with the exception of turnover tax. The total of the consideration, the taxable fixed and variable expense allowances and the post-employment benefits awarded to senior officials, with the exception of turnover tax, or, if duties are performed other than on the basis of an employment relationship, the total of the fees for the performance of the duties, with the exception of the fees that would be tax-free if duties were performed on the basis of an employment relationship, and with the exception of turnover tax. The total of the consideration, the taxable fixed and variable expense allowances and the post-employment benefits awarded to supervisory senior officials without an employment relationship, with the exception of turnover tax, or, if duties are performed other than on the basis of an employment relationship, the total of the fees for the performance of the duties, with the exception of the fees that would be tax-free if duties were performed on the basis of an employment relationship, and with the exception of turnover tax.