The employer can compensate for the higher local cost of living of an employee posted abroad by paying a purchasing power allowance. The tax-exempt amounts according to §3 No. 64 S. 3 EStG (the german Income Tax Act) have been adjusted as of 01.07.2021.
The USA closed the borders to Europeans at the beginning of the Corona pandemic. Now the end of the travel ban has been announced by the American administration. From November, fully vaccinated people will be allowed to enter the country again. Despite the good news from the announcement, questions remain about the exact implementation.
The separation of the United Kingdom from the EU has led to numerous uncertainties in labor law. Even the withdrawal agreement of 17.10.2019 and the Trade and Cooperation Agreement (TCA) have not resolved these uncertainties. Below, we will take a closer look at the labor law issues related to Brexit.
In the current September issue of the IHK Kassel’s trade journal “Wirtschaft Nordhessen”, the IAC comments on the reporting obligations in the EU and also shows what companies should urgently consider in this regard.
According to current reports, the U.S. Consulate General in Frankfurt will not process applications submitted by e-mail until further notice. The new regulation affects the following groups:
Companies that use and exploit artistic or journalistic services must pay the artists’ social security contribution under certain conditions. This levy is to remain stable in 2022.
IAC Unternehmensberatung has been regularly supporting sporting events and clubs for a long time. Especially the promotion of youth in local clubs is close to the heart of Managing Director Kai Mütze. On the weekend of 31st to 1st August, the finals of the district championship of the Neuss district equestrian association in the small...
At the end of April, the UN published the third edition of the Transfer Pricing Practice Guide. The guide is intended to help tax administrations implement transfer pricing rules and apply them in tax audits. However, it can also be helpful for German taxpayers in carrying out transfer pricing analysis.
Transport companies based abroad whose employees work in Germany are obliged under the MiLoG (Minimum Wage Act) to tolerate an inspection by the customs administration of the work actually performed in Germany. This was decided by the Federal Fiscal Court in its ruling of 18 August 2020 (case no. VII R 34/18).
In the course of the Betriebsrätemodernisierungsgesetz (Works Council Modernisation Act), accident insurance cover in the home office will be improved in future.