Fair pay for all? The Pay Transparency Directive will change things for employers

The idea of equal pay for equal work or work of equal value – equal pay – is not new. And yet this demand has only really gained momentum in recent years. However, equal pay naturally requires transparency as to who receives what pay in what function. This is where the EU’s Pay Transparency Directive (EntgTranspRL) comes in.

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From landlord to tax evader? These are pitfalls.

Landlords beware: How to avoid unintentional mistakes on your tax return!

This article will give you an insight into how landlords can unintentionally become tax evaders. As the tax regulations in the area of letting are very complex, misunderstandings can easily arise and even well-intentioned actions can lead to serious consequences such as criminal tax proceedings.

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Pseudo self-employment: When are “freelancers” employees after all? 

Bogus self-employment is a recurring issue for companies that employ freelancers and for freelancers themselves. And yet both sides tend to bury their heads in the sand when it comes to this issue and hope that everything will work out. However, it would be better to address this problem proactively and find solutions.

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Tax evasion & voluntary disclosure – what you should know!

Many people associate the topic of tax evasion with celebrities who “end up” in prison for a certain period of time with a lot of hype in the tabloids. We remember, for example, soccer managers, ex-professional tennis players or star chefs who were tried for tax evasion, sentenced to prison and had to spend some time in jail.

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Familie Haus Sanieren Energieeffizient

Funding opportunities 2023: The innovations for energy-efficient construction and renovation for property owners at a glance

In 2023, homeowners and prospective property owners in Germany will have a wide range of opportunities to take advantage of financial incentives for energy-efficient construction and renovation. Families in particular will benefit from new KfW programs offering low-interest loans and extended credit terms. These support measures are part of a comprehensive strategy to promote sustainable real estate projects and environmental protection.

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Termination without notice due to chat comments: Current labor law ruling creates clarity!

Focus on the BAG ruling from August 24, 2023

In a recent employment law case, an employee was terminated without notice after insulting, racist, sexist and violence-glorifying remarks surfaced in a chat group with colleagues. The members of the group were long-time friends and colleagues, but the employer learned of the remarks and terminated the employee.

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Sustainability and ESG Strategy: Important success factors for the business handover

Due to demographic change, the topic of company succession is becoming increasingly explosive, especially in medium-sized businesses. It requires careful preparation and poses numerous challenges for both the transferor and the transferee. Moreover, a takeover process can extend over several years if legal and tax aspects are to be used optimally.

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Criminal tax proceedings against crypto trader: tax office has first data available

The tax office has gained access to crypto trades – a wake-up call for all crypto traders.

  • Is there now a threat of a wave of criminal tax proceedings against crypto traders?
  • How do I react when the tax authorities inquire?
  • What should I do if I am included on the record available to the tax office and the tax office writes to me?
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Workation revolution: working abroad as an unbeatable benefit!

How to inspire top talents with flexible working models and keep legal and tax aspects in focus.

In today’s working world, flexibility is becoming increasingly important, both for employers and employees. One innovative option that has emerged in recent years is workation.

Workation combines work and leisure by allowing employees to work in an attractive location abroad.

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Bitcoin as a commodity: Will alternative coins be classified as securities in the US?

A new wind is blowing through the crypto world, as discussions are underway in the U.S. about whether Alternative Coins (Altcoins) should be classified as securities. This potential change raises questions:

  • What does this mean for fun cryptocurrencies like Dogecoin and Shiba Inu? What about established giants like Bitcoin and Ethereum?
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Flat-rate payroll tax according to §37b EStG for benefits in kind  

The lump-sum wage taxation according to §37b EStG offers employers the possibility to tax certain benefits in kind to employees with a uniform tax rate of 30%.

There is a choice between taxing the benefits in kind at the employee’s individual tax rate or lump-sum taxation, in which the employer bears the amount of payroll tax alone.

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Whistleblower Protection Act & Protection against Dismissal: How the law protects whistleblowers

The Whistleblower Protection Act (HinSchG) is currently on everyone’s lips – after all, the legislator has managed to transpose the EU Whistleblower Directive into federal law: the Whistleblower Protection Act will come into force on July 2, 2023.

The main focus of discussion is the obligation, from a compliance point of view,

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Employment of full pensioners: what employers should know!

Employing full pensioners is a good way for employers to fill staffing gaps in times of a shortage of skilled workers and general staff shortages. In particular, the use of full pensioners is relatively uncomplicated for employers: in many respects it is no different from the use of non-pensioners, and in some cases there are even advantages.

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Important changes in foundation law as of July 2023

From July 1, 2023, the Act on the Unification of Foundation Law will come into force, bringing together, supplementing and clarifying many previously unclear, contradictory or incomplete points in foundation law. In addition to new, uniform federal regulations, the reform also includes the introduction of a central foundation register. The changes are intended to provide greater legal certainty in matters of liability,

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Tax-privileged fringe benefits: How companies can score points in the battle for satisfied employees  

Everyone is talking about a shortage of skilled workers – but what can companies do to retain good employees in the long term? In addition to a good working atmosphere, performance-related pay is of course a very important factor. However, more than half of every euro of a salary increase often goes to taxes and social security contributions.

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Vertrauensarbeitszeit Zeiterfassung

Working time recording & trust-based working time: will it still work in the future?

At the end of 2022, the German Federal Labor Court (Bundesarbeitsgericht – BAG) issued a landmark ruling stating that recording working hours is no longer a “can” but a “must”. Employers must – even now! – record the working hours of their employees. For new-work models based on trust-based working time,

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Tax benefits for the operation of photovoltaic systems

The use of renewable energies is becoming increasingly important. To promote the expansion of photovoltaic systems, the legislature has now introduced extensive changes for operators of photovoltaic systems as part of the Annual Tax Act 2022.

Numerous bureaucratic hurdles will be removed. The new regulations will make the operation of photovoltaic systems more attractive and simpler from a tax perspective.

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Bitcoin & Co: BFH rules crypto profits are taxable! What do crypto investors need to know now?

With the decision of the Federal Fiscal Court (Bundesfinanzhof, BFH) of February 28, 2023, the highest German fiscal court has now for the first time taken a position on income tax issues relating to crypto assets – Bitcoins and Co.  

In it, the previously issued fiscal court decisions are followed and also essential excerpts of the BMF letter of May 10,

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Child benefit evaded? Criminal charges for tax evasion can be the consequence!

Under certain conditions, parents in Germany are entitled to child benefit. As of January 1, 2023, the entitlement to child benefit is a uniform 250 euros per month and child and is paid out to parents by the family benefits office. So far, so good.

But if the family benefits office pays out child benefits even though parents are not (or no longer) entitled to them,

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Real estate valuation newly regulated – higher inheritance tax and gift tax for real estate since 01.01.2023

Real estate valuation in the event of a gift or inheritance has always been a bone of contention. Now, the legislator has reformed the Valuation Act – and with significant effects on the calculation of inheritance tax and gift tax in connection with real estate. This is because the value of real estate has been determined on the basis of the market value for the calculation of gift and inheritance tax since the changes to the law on 01.01.2009.

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Federal Labor Court (BAG) ruling: Vacation is only time-barred after notice from the employer

Whether and when vacation becomes time-barred is a question that can of course also be of burning interest to employers: After all, whether their own employees are still entitled to vacation or not can become relevant above all if an employee leaves the company and in this context asserts claims for vacation compensation.

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Erinnerungsschreiben Corona-Soforthilfe

Corona emergency aid – who is facing repayment?

In the first months of the Corona crisis, the government granted emergency aid to smaller companies and solo self-employed persons who found themselves in an existential emergency. Eligibility to apply for Corona emergency aid was conditional on the existence of a short-term liquidity shortage. According to the approval notice, all recipients of emergency aid are obliged to check whether the predicted liquidity bottleneck has actually occurred.

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Inflation compensation premium: what employers need to know now!  

The inflation compensation premium is currently the talk of the town. After all, it gives employees hope that they will receive a payment of up to 3,000 euros from their employer to compensate for the current rapid inflation – tax-free and free of social security contributions.

What is correct is that employers have the option of paying employees an inflation compensation bonus.

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Energetic renovation measures: How can real estate owners benefit from a tax perspective?

Since 2020, energetic renovation measures on the owner-occupied home have been eligible for tax incentives for ten years. Corresponding expenses can be deducted directly from the tax liability.

  • Which measures are subsidized?
  • What should be considered?
  • What alternative funding options are there?

Our experts around the property give you tips and answers to 10 questions from the practice of tax incentives for energy refurbishment of your home,

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Bureaucratic monster for employers? Employment contracts must comply with stricter requirements as of 1 August

Evidence Act: Employment contracts must be put to the test with regard to mandatory transparent working conditions

From 1 August 2022, the amended regulations of the Verification Act will apply. The background to this is the EU Directive 2019/1152 (Working Conditions Directive), which comes into force on 31 July 2019.

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Secretly recording a conversation at the workplace: Can employees be dismissed (without notice)?

Discussions between employers or supervisors and employees are often delicate. If conflicts are smouldering or have already erupted in the working relationship, they can become very verbal.

It is not uncommon for employees to reach for their smartphones and secretly record conversations with their employers or superiors that are supposed to be confidential.

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Income tax return 2021: How do I take my crypto investments into account?

With an estimated 5,000,000 people in Germany investing in the crypto world, many will soon be asking the question, “How do I account for my crypto investments in my 2021 income tax return?” Some individuals will have to make sometimes substantial tax payments as a result of their crypto investments and will thus also be required to file an income tax return in due time.

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ACCONSIS Zukunftswerkstatt

The ACCONSIS Future Workshop turns 3 – Happy Birthday!

The Future Workshop is our digital workbench for new solutions!

On the occasion of the 3rd anniversary of the ACCONSIS Future Workshop (ZKW), we asked Stefan Herzer, member of the Executive Board and responsible for organization and digitization at ACCONSIS, for an interview.

We were particularly interested in how the idea of the Future Workshop came about,

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Important information for the end of the year 2021

2021 saw a whole range of significant changes in the tax area for businesses, employers and employees, home and land owners as well as capital investors and taxpayers.

At the end of the year, important innovations were also set in motion that will take effect in 2022, for example the extension of the Corona economic aid and the short-time working allowance.

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Quo vadis liquidity? Corona-stricken companies under pressure to act

Secure comprehensive advice and receive a 50 % subsidy.

Currently, most companies still have sufficient liquidity or solid liquidity cushions, but an uncertain time is again ahead. If the required minimum turnover is not achieved in the coming year, with or without bridging aid, it will therefore be financially difficult for many businesses to survive.

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