On 12.11.2020, the Tax Court of Baden-Württemberg ruled that in the case of tax-exempt foreign income subject to the progression proviso, there is no impermissible excess taxation within the scope of Section 32b (1) Sentence 1 No. 3 EstG even if there is a tax burden of more than 49% related to the foreign income....
The USA has updated testing requirements for air travellers to the USA, which must be implemented before departure. As of 6 December, air travellers two years of age and older, regardless of nationality or vaccination status, must present a negative viral test.
Switzerland is severely affected by COVID-19. Switzerland is classified as a high-risk area. German nationals can currently enter Switzerland in principle.
Due to the pandemic, the foreign daily allowances and foreign overnight allowances under the Federal Travel Expenses Act will not be revised as of 01.01.2022.
The BFH has now clarified with regard to the new travel expenses law that the first workplace of employment in the case of cross-border employee secondment is the stationary business establishment of the receiving company to which the employee is assigned under an independent employment contract with the receiving company for the duration of the...
According to Directive 2014/67/EU of the European Parliament, registration may already be mandatory even for short-term assembly or project assignments within Europe. All countries have implemented this regulation and there are regular updates in the reporting procedures and the functionality of the portals.
Norway has set up a specific procedure for the deployment of service providers and their notifications. In today’s blog, we take a closer look at the process steps involved in a notification under the EU Posting of Workers Directive in Norway.
U.S. President Biden’s administration has now officially announced its new policy to lift COVID-19-related restrictions on all fully vaccinated foreign travelers. Below are answers to frequently asked questions:
