Expansion of support for youth work at the Hofgeismar/Grebenstein handball team through a two-year sponsorship agreement For years, the SHG Hofgeismar/Grebenstein has largely relied on players from its own youth.
In a ruling of 24 November 21, the Mecklenburg-Western Pomerania Fiscal Court (3 K 6/20, call number: 228008; rev. BFH: VI R 27/21) stated that if a branch of an internationally active construction company is designated as the “place of employment” in the employment contract of a construction manager, it cannot be assumed for this...
On 01.07.2022, the statutory minimum wage was raised from € 9,82 to € 10,45 gross/hour. Minimal wage jobs up to 450 euros per month are also covered by the Minimum Wage Act (MiLoG). They are also entitled to the statutory minimum wage.
Due to generally much lower tax rates than in Western European countries, temporary workers (especially from Eastern European countries) are covered by social security in the country of establishment of the temporary employment agency and not in the country of deployment.
ATE: not abolished, but reformed! The German tax authorities have reformed the ATE with effect from 2023. We inform you about the significance of this revision for the tax-free payment of wages for cross-border employee assignments.
Proposal on worldwide minimum tax rate of 15% for companies adopted The Commission’s proposal to implement international agreements on a global minimum tax rate of 15% for companies was approved by the EU Parliament on 19 May 2022.
Fee-based contract as an alternative to an assignment under an employment contract In practice, the question often arises as to whether the conclusion of a “fee contract” is an alternative to an employment contract in the case of an assignment abroad.
No longer required to provide proof of negative Corona tests With the decline in high COVID-19 disease rates, travel relief is now coming internationally. As of June 12, 2022, travelers no longer need a negative COVID-19 test or proof of illness to enter the United States.