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In its decision of  December, 9.2020 (III R 73/18), the Federal Fiscal Court decided that the entitlement to priority foreign family benefits must be offset against child benefits under German law even if the child benefit claimant working abroad has neither applied for nor received the benefits provided for there.
Frau mit medizinischem Mundschutz am Telefon
Travellers to Sweden will no longer have to show a negative COVID test before entering Sweden from 21.01.2022, the government announced on 18.01.2022.
Balkendiagramm
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....
Freiheitsstatue, New York
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.
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