From 1 October 2021, employee-specific information must also be provided in the declaration for Finland. Until 30.9.2021, the reporting obligation is fulfilled by filling in the already known electronic form (important: to be used only if the posting starts before 1.10.2021).
In the case of relocations for work-related reasons, new flat rates for relocation-related tuition costs and other relocation expenses apply retroactively for domestic relocations from 01.04.2021 and from 01.04.2022.
The employer can compensate for the higher local cost of living of an employee posted abroad by paying a purchasing power allowance. The tax-exempt amounts according to §3 No. 64 S. 3 EStG (the german Income Tax Act) have been adjusted as of 01.07.2021.
The USA closed the borders to Europeans at the beginning of the Corona pandemic. Now the end of the travel ban has been announced by the American administration. From November, fully vaccinated people will be allowed to enter the country again. Despite the good news from the announcement, questions remain about the exact implementation.
The separation of the United Kingdom from the EU has led to numerous uncertainties in labor law. Even the withdrawal agreement of 17.10.2019 and the Trade and Cooperation Agreement (TCA) have not resolved these uncertainties. Below, we will take a closer look at the labor law issues related to Brexit.
In the current September issue of the IHK Kassel’s trade journal “Wirtschaft Nordhessen”, the IAC comments on the reporting obligations in the EU and also shows what companies should urgently consider in this regard.
According to current reports, the U.S. Consulate General in Frankfurt will not process applications submitted by e-mail until further notice. The new regulation affects the following groups:
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...
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.
