Home versus host country approach and how to deal with inflation – What options do companies have to pay their expatriates appropriately during the foreign assignment and what influence does inflation have? The issue of inflation has always been present in different combinations of countries, but a very large number of countries have only been...

This is a surprise: In the new wage tax guidelines 2023 (LStR 2023) there is a massive change in the application of wage tax calculation for employees with limited tax liability. The future wage tax calculation for certain cross-border employee groups is to be carried out according to the daily wage tax table instead of...