News at a glance

VAT change & adjustments: Return to 19% or 7% from 01.01.2021!

On 31.12.2020 the low tax phase of the VAT ended. For all transactions carried out from 01.01.2021, a change will take place and the former VAT rates of 19% or 7% will apply again.

However, the reduced rate of 7% will be applied to restaurant and catering services (excluding beverages) in the period from 01.01. to 30.06.2021.

In addition to practical implementation difficulties, the temporary tax rate reduction has given rise to numerous issues in terms of substantive law.

We have summarized all questions and answers on the changes and adjustments to VAT for you!

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Corona crisis – Working from home: Home office & Co – what rules apply?

In order to contain the corona pandemic and reduce social contacts – also in the work environment – the Bundesministerium für Arbeit und Soziales/ German Federal Ministry of Labor and Social Affairs (BMAS) has issued the Corona-Arbeitsschutzverordnung/ Corona Occupational Health and Safety Ordinance (Corona-ArbSchV). This also contains regulations on home office.

In the case of office work or comparable activities, the employer must offer employees the opportunity to carry out these activities in their homes if there are no compelling operational reasons to the contrary.
The Corona-ArbSchV is valid for a limited period until March 15, 2021.

  • Mobile working, teleworking, home office, working from home: How do you distinguish between the mobile forms of work?
  • Facilities/ costs: What needs to be considered?

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Überbrückungshilfe III / Bridging Assistance III – Background Information & Overview

Überbrückungshilfe/ Bridging assistance –
improved, expanded and topped up!

We have summarized the most important points for you in the following text.

A term sheet and annex have been published for Überbrückungshilfe/ Bridging Assistance III, as well as an overview of the planned simplifications and increases to Bridging Assistance III.

The application is to be made via the same portal as Überbrückungshilfe I & II/ Bridging Assistance I and II and will be possible in the course of February 2021. Applications open Feb. 10 and close Aug. 31, 2021.

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Airbnb – The tax office knows who you rented to last summer!

The Bayerische Rundfunk reports on the topic of “Airbnb” in its article “Airbnb landlords targeted by tax investigators” on B5 aktuell and the BR24 app. Dr. Christopher Arendt, specialist tax lawyer at ACCONSIS explains:

  • What led to the current situation? How can the tax office determine that I have generated income with Airbnb?
  • What does this mean for Airbnb landlords who have not reported or have incompletely reported co-income to the tax office?
  • What should you do if the tax office has already noticed you and written to you?
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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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