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.
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....
From Russia to the USA – passing through the UK and China? No problem with the Außenwirtschaftsforum on its trip around the world. In 120 minutes, pilots and travel guests flew to the various destinations and dealt with them from a foreign trade perspective.
The horse rescue farm Mona und Freunde e. V. is in need, because the Corona crisis has not passed them by. Support of any kind helps the farm to care for the old and sick animals. For this reason, the IAC has decided to make a donation.
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.