On May 27, 2021, the the Secretary of State issued expanded guidelines for obtaining an NIE for travelers from countries affected by the U.S. Travel Ban. As a result of this determination, together with national interest determinations already in place, travelers subject to these proclamations due to their presence in China, Iran, India, Brazil, South...
BFH decision opposes the view of the tax authorities: The tax subsidisation of contributions to a “401(k) pension plan” in the accumulation phase under US tax law should not lead to full downstream taxation of later payouts.
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...
The time limits for short-term employment will be temporarily raised in 2021. This was decided by the Bundestag and approved by the Bundesrat on 07.05.2021.
The US government announced on April 30, 2021 that it was imposing an entry ban on foreigners from India due to the Corona crisis. Beginning on May 04, 2021, all foreign travelers who are not U.S. citizens and who have been in India within 14 days prior to their planned trip to the United States...
Update 19.04.2021: No other countries have issued additional entry notifications. Please note that in addition to the entry notifications, many countries also require the submission of a negative PCR test. The requirements differ greatly. Therefore, it is advisable to inform yourself before departure about any test obligation that may be necessary.
Due to the situation with COVID-19, U.S. consulates in Germany are still only processing emergency appointments regardless of visa category. In order to receive an emergency appointment, employees had to fulfill one of the following criteria:
Work-related accidents are covered by the statutory accident insurance. Under certain conditions, this also applies when departing from the usual path.
By means of the proposed legislation, to be taken from the printed matter 19/26891 of the German Bundestag of 23 February 2021, the coalition faction of the CDU/CSU and the SPD present a strategy for the posting of workers to Great Britain and Northern Ireland as a consequence of the Brexit.
