News at a glance

3G-Nachweis

3G at work, testing, home office – what applies?

New regulations for employers and employees

The number of people infected with Corona in Germany has risen rapidly again within the last few weeks and is causing new record figures in the negative sense. For the first time, the so-called 7-day incidence of 400 new infections per 100,000 inhabitants was exceeded on a national average.

Against the background of an imminent collapse of the health system, the new federal government consisting of the SPD, the Greens and the FDP as well as the Bundesrat decided on a far-reaching package of measures. This came into force on 24 November 2021 and also provides for considerable changes in the operating procedure for employers

3G (vaccinated, recovered, tested) – what do employers and employees have to consider now?

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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.

Therefore, from today’s perspective, it is absolutely necessary to deal with this problem at an early stage in order to prevent worst-case scenarios.

Whether it is a Corona fast loan or alternative financing solutions – what do possible solutions look like? What room for manoeuvre is there?

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Tax havens defense law – Turkey still not on EU ‘black list’

Recently, there has been an increase in the number of reports regarding measures to combat tax evasion in Germany. The German tax authorities are using a wide variety of tools for this purpose. Data CDs from third countries continue to be purchased, most recently tax data from Dubai. At the same time, international agreements are being expanded, such as the Automatic Exchange of Information (AEOI). Here, Turkey is regularly part of the reporting. The press is also involved in the investigation of potential tax evasion, with the Panama, Paradise and Pandora Papers being particularly prominent examples.

At the same time, new legal foundations are being created, aimed in particular at tax arrangements in the international arena. A further step has now been taken with the Tax Haven Defense Act, which came into force on July 1, 2021 and is to be applied from 2022.

What is the background to this law?

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Vorverkaufsrecht für Gemeinden

What is the right of first refusal for municipalities?

The municipality can only exercise the right of first refusal for a property in certain cases if it lies within the scope of a preservation order.

In a ruling dated 09.11.2021 – 4 C 1.20, the Federal Administrative Court ruled that a municipality’s right of first refusal for a plot of land located within the scope of an urban development ordinance does not exist if the plot of land is built on and used in accordance with the purposes of the urban development measures and the buildings erected on it do not have any defects.

The municipality could not exercise the right of first refusal for such a land plot on the basis of the assumption that the buyer would in the future pursue utilization intentions contrary to preservation.

What were the facts underlying this decision and what is the specific situation in Munich?

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Mini-jobs – what do you have to bear in mind when employing mini-jobbers?

Hiring mini-jobbers is an interesting way for employers to cushion peak workloads, especially in times of fluctuating orders. Of course, some important organisational and verification obligations must also be observed for marginally employed workers.

Important change in 2022: Notification of the tax identification number and statutory health insurance

From January 2022, the tax identification number as well as the statutory health insurance must be deposited in the payslip for every marginally employed person. This information must be submitted to the competent payroll department by the end of 2021.

Adaptation of minimum wage and maximum working hours

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münchner immobilien fokus: Digital event series all about real estate

Since 2009, our experts Agnes Fischl-Obermayer, lawyer, tax advisor and specialist in inheritance law, and Regine Funke-Lachotzki, auditor and tax advisor, have been organising the series münchner immobilien fokus together with Aigner Immobilien GmbH.

Every year in spring and autumn, the event takes place on the premises of the Literaturhaus in Munich to provide a networking platform for members of the industry. Unfortunately, with the pandemic, all attendance events have been cancelled. In the early summer of this year, we were very optimistic that we would be able to hold the münchner immobilien fokus again in autumn as usual, or with some restrictions. However, the hope of being able to hold a successful and, above all, a safe event diminished from week to week, so that we decided to cancel the attendance event again.

BUT…

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