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 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.
From Dec. 28, 2020 to Jan. 31, 2021, there will be a worldwide ban on entry to Japan for foreign nationals. This development includes the following residence/visa titles: temporary business visas (up to 90 days), working holiday visas and long-term visas (visas with Certificate of Eligibility).
Business trips are associated with special difficulties in times of COVID-19. This does not only apply to the practical problems of implementation, for example due to restricted travel options or special regulations for entry and quarantine. One special regulation that many countries have adapted is an entry declaration prior to travel.
In its decision of 02.04.2020, the ECJ held that Regulation EC 647/2005 must be interpreted as meaning that the courts of a Member State, which are involved in legal proceedings against an employer who has fraudulently obtained or used E101 or A1 certificates issued to employees working in the Member State,