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Companies that use and exploit artistic or journalistic services must pay the artists’ social security contribution under certain conditions. This levy is to remain stable in 2022.
IAC Unternehmensberatung has been regularly supporting sporting events and clubs for a long time. Especially the promotion of youth in local clubs is close to the heart of Managing Director Kai Mütze. On the weekend of 31st to 1st August, the finals of the district championship of the Neuss district equestrian association in the small...
workspace
At the end of April, the UN published the third edition of the Transfer Pricing Practice Guide. The guide is intended to help tax administrations implement transfer pricing rules and apply them in tax audits. However, it can also be helpful for German taxpayers in carrying out transfer pricing analysis.
Transport companies based abroad whose employees work in Germany are obliged under the MiLoG (Minimum Wage Act) to tolerate an inspection by the customs administration of the work actually performed in Germany. This was decided by the Federal Fiscal Court in its ruling of 18 August 2020 (case no. VII R 34/18).
Melde- und Registrierungspflichten in der EU – IAC Unternehmensberatung
Which national social security law is applicable to temporary agency workers working across borders? The European Court of Justice (ECJ) has now dealt with this explosive question (judgment of 03.06.2021, ref. C-784/19).
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