en
en

Tag

cross-border commuter
Balkendiagramm

EU Parliament approves global minimum tax rate

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.
Balkendiagramm
No fictitious wage tax deduction necessary In the case of cross-border commuters who live abroad and work in Germany, the net remuneration to be determined in accordance with Section 47 (1) SGB V does not have to be reduced by a fictitious wage tax when calculating sick pay.
Situation A German couple resident in Germany worked in Switzerland. Their income from non-self-employed work was taxed domestically under the cross-border commuter rule. As employees in Switzerland, they are compulsorily insured under the Swiss accident insurance scheme. The insurance provides protection in the event of occupational accidents, occupational illnesses and non-occupational accidents (in Switzerland, in...

Latest blogs on global assignments

USA: Abolition of entry stamps in passports
14. November 2022
USA entry: Restriction for ESTA travelers
18. October 2022
The IAC Dressage Cup
18. October 2022
US Visa: Shorter waiting times at U.S. consulates
5. October 2022
EU – Suspension of visa agreement with Russia
4. October 2022
IAC supports youth development in handball
13. September 2022

Get the latest information on "International Personnel Management - assignments worldwide".

X
X
X