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Service
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.
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).
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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Latest blogs on global assignments

The U.S. Consulate General in Frankfurt is temporarily not accepting NIE applications
31. August 2021
Artists’ social security contribution remains stable in 2022
26. August 2021
Sponsoring by IAC – Uedesheim equestrian competition
24. August 2021
New Transfer Pricing Analysis Practice Guide published by the UN
23. August 2021
BFH: Customs may inspect foreign transport companies for compliance with the MiLoG
20. August 2021
Improved accident insurance protection in the home office
17. August 2021

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