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EU Parliament approves global minimum tax rate

Proposal on worldwide minimum tax rate of 15% for companies adopted The Commission’s proposal to implement international agreements on a global minimum tax rate of 15% for companies was approved by the EU Parliament on 19 May 2022.
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No fictitious wage tax deduction necessary In the case of cross-border commuters who live abroad and work in Germany, the net remuneration to be determined in accordance with Section 47 (1) SGB V does not have to be reduced by a fictitious wage tax when calculating sick pay.

Latest blogs on global assignments

LAG Hamburg: Effectiveness of Hypotax Agreements between Employer and Employee
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On 1 January 2023 Croatia will join the Schengen area and the Eurozone
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France increases its minimum wage as of 01.01.2023
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Change of fuel flat rates in the UK for the year 2023
2. January 2023
Calculation parameters and limits in social insurance for the year 2023
21. December 2022
Legislative amendments to the Romanian Labour Code
13. December 2022

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