News at a glance

Payroll 2022 – important changes

The new year brings a number of changes in wage tax and social security law. What do you have to bear in mind in 2022? We have summarised the relevant changes for you.

  • Increase in the minimum wage
  • Minimum remuneration for apprentices
  • Employer subsidy for deferred compensation
  • Reporting of tax identification number for marginally employed
  • Insurance status of short-term employees
  • Electronic certificate of incapacity for work
  • Tax-free remuneration in kind

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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.

And last but not least, the tax law plans of the new federal government in the course of the coalition agreement are also an important signpost for 2022.

Read the most important updates, start well informed into the new year 2022!

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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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