Labor and skilled labor shortages are highly topical issues. The limiting effects of demographic change on the German labor market make the use of foreign workers and skilled workers essential. How do companies get foreign skilled workers to Germany? Which bureaucratic, organizational and professional aspects have to be considered? How does integration work on a...
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...
The United States Citizenship and Immigration Services (USCIS) published a new proposed rule (Notice of Proposed Rulemaking) in January 2023 to adjust certain fees for applications for immigration and naturalization services. The proposal will be subject to 60 days of public comment. Submissions of comments will be accepted until March 06, 2023. After that, a...
BMF letter of November 2022 The BMF has published the relevant lump sums for additional subsistence expenses and accommodation costs for business and business-related business trips abroad from 01.01.2023 onwards.
An individual contractual agreement according to which a fictitiously calculated wage tax may be withheld by the employer if the employee has been posted abroad under the collective agreement may violate section 4 subsection 3 TVG and thus be invalid if the agreement deviates from the (remuneration) collective agreement to the disadvantage of the employee...
Abolition of passport and border controls Croatia will become the 27th member state to join the Schengen area on 1 January 2023. This means that passport and border controls will no longer apply when crossing the internal borders to the country.
HMRC has changed the fuel flat rates in the UK for 01 December 2022. The old flat rates can still be used in December, but the new flat rates will be compulsory from January 2023.
In 2023, many calculation parameters and thresholds for social security have increased. The following article provides you with an overview of which figures will apply in 2023:
