The ability to balance cash registers is essential for catering businesses in order to avoid complaints during audits. The change held in waiters’ wallets poses particular risks. This article explains the legal and practical considerations.
Continue ReadingMonth: July 2025
From likes to tax files: Why influencers are increasingly coming under scrutiny from tax investigators
The world of influencers is booming. With millions of followers and lucrative advertising deals, influencers have become a significant economic force. But with growing success, tax obligations and potential misconduct are also coming under the scrutiny of the authorities. Tax investigators in North Rhine-Westphalia (NRW) are currently making headlines as initial investigations into tax evasion by influencers have been launched. But what is behind this and what tax pitfalls should influencers be aware of?
Continue ReadingWithholding tax on third-party payments: When hotels and restaurants are liable
Whether it’s international DJs at weddings, foreign technology companies for conferences or licence fees to franchisors abroad – many hotels and restaurants are now part of international service and contract structures. What many people don’t know is that this can lead to tax risks and potential payment obligations. The reason: Section 50a of the Income Tax Act (EStG).
Continue ReadingExemption during the notice period and malicious failure to seek alternative employment
An employee who is released from work by their employer following termination does not, in principle, maliciously refrain from other gainful employment within the meaning of Section 615 sentence 2 of the German Civil Code (BGB) if they do not enter into a new employment relationship before the end of the notice period.
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