News at a glance

Dismissal protection proceedings: Does the employee have a duty to provide information regarding job offers?

A lawsuit by an employee against the employer to protect against dismissal is always accompanied by a high cost risk for the employer.

If it turns out at the end of the often lengthy proceedings that the termination was invalid, the employment relationship is not terminated. But what is much more serious is that the employer must pay the contractually owed remuneration, the so-called delayed acceptance wage, for the entire period since the alleged end.

But what is the situation if the employee has received a job offer during the lawsuit?

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What are the changes in 2021?

The new year brings with it a number of changes in payroll tax and social security law. We have summarized the most relevant changes in 2021 for you here. Here are the most important facts and key data:

  • Increase in the general minimum wage
  • Elimination of solidarity surcharge
  • Electromobility: increase in monthly flat rates for charging
  • Increase of the distance allowance
  • Mobility bonus as an alternative to the distance allowance
  • Increase in relief amount for single parents
  • Contribution rates and levy rates in 2021

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November assistance and new start assistance for solo self-employed

In view of the dynamic occurrence of infection, the federal government and the states have decided on measures to break the wave of infection. For certain industries, this includes temporary closures. With the extraordinary economic aid, the solo self-employed are now also being supported.

Many solo self-employed people are waiting for this information, as they have so far received mostly nothing or very little help in the form of bridging aid, as they have few fixed costs. The economic aid is paid out as a one-off lump sum. The affected persons are to be helped simply and unbureaucratically. In order to keep the procedure simple, these costs are approximated via the comparative turnover in the previous year.

  • How is solo independent ones helped, which cannot make fixed costs valid
  • Which self-employed persons qualify for the start-up assistance?
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Surprise mail from the tax office – where did they get the information about my foreign account?

Today, the German tax office can access high-quality data on foreign accounts and systematically evaluate this data. The Federal Central Tax Office is currently evaluating 1.1 million messages from this data exchange.

We are currently experiencing the effects of implementing this data exchange.

After the first measures of data exchange on financial matters between European and non-European countries have already taken place in the past, the implementation of the Common Reporting Standard (CRS) has led to a significant intensification of data exchange.

The data quality should be extremely meaningful, since the information is reported directly by the respective foreign financial institutions (- not only banks, but also investment companies or insurance companies report).

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Quarantine, who pays the salary?

The second wave is just rolling in – there is currently no improvement in sight. In this context the questions arise,

  • whether the employer must continue to pay the remuneration during a quarantine
  • whether he/she may be entitled to a refund or
  • whether he also has to pay if the employee returns from a risk area.

To contain the pandemic, the responsible authorities can order quarantine for both acutely ill and potentially infected persons. The legal basis for this is the Infection Protection Act (IfSG) in conjunction with the respective state ordinance.

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Extraordinary Corona Economic Aid November

The extraordinary Corona Economic Assistance for the month of November 2020 offers further important support for companies, businesses, self-employed persons, associations and institutions that are particularly affected by the current Corona restrictions. The details and conditions of the Corona Economic Aid November are now fixed.

The application for Corona Economic Assistance November must be submitted by the tax consultant or auditor and is currently not yet possible.

However, the applications are to be submitted shortly via the nationwide platform of the bridging assistance. Payment will be made by the federal states via the bridging assistance platform.

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