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eu registration
Flagge Norwegen EU Entsenderichtlinie
In today’s blog, we take a closer look at the process steps for a notification under the EU Posted Workers Directive in Norway. Before an EU registration can be carried out in Norway, companies are obliged to carry out defined process steps. This process is indispensable for all EU companies that want to provide a...
Laptop
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.
The claim to child benefit in the subordinate state (Germany) is not excluded pursuant to Art. 68 (2) sentence 3 of Regulation 883/2004 if there is only a claim in the subordinate state but the substantive requirements for a claim in the priority state (Poland) are not met.
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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