When modernizing a home or changing ownership, the question arises as to what subsidy options or tax benefits are available and how they can be claimed.
Would you like to get an overview of the BEG individual measures grant, tax simplification for photovoltaic systems and new regulations for sales tax?
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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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An employee of your company starts or ends his employment during the current month? If so, this has wage tax implications that need to be taken into account.
In the following article, you will learn when exactly a partial wage payment period arises and what must be taken into account for wage tax purposes.
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The tax office has gained access to crypto trades – a wake-up call for all crypto traders.
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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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:
The legal regulations governing partnerships have become outdated. Many new court rulings have rendered the current regulations obsolete. This has made legal transactions with partnerships unnecessarily complicated in some cases and has made the GbR in particular non-transparent, combined with a certain loss of trust in the legal form itself.
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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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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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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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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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Often, a property must be sold in its entirety as part of a divorce, or one ex-spouse sells his or her co-ownership share to the other ex-spouse. The problem: if a property is sold as private assets within the so-called holding period, taxes may have to be paid on it because it may be a private sale transaction.
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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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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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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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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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In 2023, there are once again a number of adjustments to be made in the area of wage tax and social security law. Overview of relevant changes for employers:
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 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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Further update 31/01/2023: In Bavaria, the deadline for submitting property tax returns is extended to the end of April.
In the Free State of Bavaria, property and land owners now have a further three months to submit their property tax returns. This was decided at short notice in the cabinet on 31.1.2023.
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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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Important changes will come into effect for employers and employees in 2023:
The paper sick bill – the famous “yellow bill” – will be abolished for those with statutory health insurance and replaced by an electronic certificate of incapacity to work. For employers, participation in the digital process will be mandatory from 2023.
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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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In connection with the property tax reform, many property owners receive the property tax assessment notices from the tax office.
In Bavaria, in addition to the “notice of the property tax assessment amount”, a “notice of the property tax equivalent amounts” is also issued.
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As part of the irregularly scheduled external wage tax audit, checks are made to see whether employers are properly paying wage tax for their employees. During the social security audit, the German Pension Insurance checks every four years, among other things, whether social security contributions have been correctly paid.
Our experience shows: The auditors are looking ever more closely and demanding more information or evidence.
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From 01 October 2022, the statutory minimum wage will increase to EUR 12 per hour. At the same time, the remuneration for mini-jobs will be increased from EUR 450 to EUR 520 per month.
In connection with the mini-job, there are a number of things to consider from an employment law perspective.
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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.
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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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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An inheritance – despite all the personal tragedy – is often a financial blessing for the heirs. Never before has so much wealth been inherited in Germany as at present. However, there is also the other case: the testator or the testatrix – e.g. one’s own parents or spouse –
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Information about a GbR and the persons behind the GbR has not been as easy to obtain as, for example, in the case of a GmbH.
This will change on 01.01.2024 when the Act to Modernise the Law on Partnerships (MoPeG) introduces the company register for civil law companies.
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Overtime and its compensation are often the cause of disputes between employees and employers. This is especially true when overtime is still “on the books” after a dismissal and ex-employees want to be paid for this overtime.
But who has to prove whether overtime was actually worked? So far,
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Due to rising energy prices, the German government has introduced tax relief measures. These include the 9-euro ticket and the flat-rate energy allowance.
From a payroll tax perspective, there are a few important points for employers to bear in mind.
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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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Read the background and rulings on exciting issues that concern employees and employers alike:
GmbHs and UGs must correctly enter beneficial owners in the transparency register by June 30, 2022. Otherwise, those responsible will face heavy fines.
Read more about the transparency register and the registration deadline.
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For employers as well as for students, a working student contract is an interesting thing. Employers have fewer ancillary wage costs, and students have more net left over from the gross of their salary.
To do everything right from a tax perspective, employers need to pay attention to some important issues.
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The new BMF letter “Einzelfragen zur ertragsteuerrechtlichen Behandlung von virtuellen Währungen und von sonstigen Token” has meanwhile also been published. Below you will find my brief and initial assessment of the letter of the Federal Ministry of Finance (BMF).
Our expert Dr.
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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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Compulsory vaccination for healthcare workers is currently the talk of the town and the subject of heated debate. In fact, there are still employees who do not want to be vaccinated against the coronavirus – even in health-sensitive professions. Whether employers understand this or not is a moot point.
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Since January 01, 2022, the limit for tax-free benefits in kind has been raised from 44 EUR to 50 EUR per month.
The 30% flat-rate tax is not applied if the employer provides non-cash benefits to employees that do not qualify as non-cash benefits subject to payroll tax.
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n principle, craftsmen’s services on properties used for one’s own residential purposes are only taken into account for tax purposes to a very limited extent.
However, if one observes important prerequisites, plans the measures accordingly and provides the necessary evidence, renovation costs can certainly be deducted from tax.
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Have you already notified the beneficial owners of your legal entity to the Transparency Register? Not yet? Then it is high time you did!
With the amendments to the Money Laundering Act (Transparency Register and Financial Information Act) that came into force on 1 August 2021,
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The BFH (Case No. IX R 27/21), Germany’s highest tax court, was supposed to deal with this question; a decision was expected in February. This has now come to nothing. The appeal filed by the taxpayer has been withdrawn in the meantime.
With increasing crypto trading,
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An interesting question, especially in Corona times:
Is the holiday entitlement automatically reduced due to short-time work? Or is an individual agreement with the employee or a company agreement necessary? This has been controversial until now.
Now the Federal Labour Court (Bundesarbeitsgericht, BAG) has eliminated this legal uncertainty.
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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 digitalisation at ACCONSIS, for an interview.
We were particularly interested in how the idea of the Future Workshop came about,
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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.
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,
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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.
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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,
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“Do you have a wallet yet?” or “Has the transaction been entered into the blockchain?” Do you even understand what they’re saying? If you intend to dive into the digital world to do business, you really have no choice but to learn a new “foreign language”: the language of digital commerce.
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Wir fördern flexibles Arbeiten: ganz gleich wo und wann!
Wir liegen sehr zentral in München, direkt am Hirschgarten – nur zwei S-Bahn-Stationen weg vom Hauptbahnhof!
Wir sind gesellig und aktiv. Darum bieten wir viele Möglichkeiten wie Wellpass, Firmenläufe oder sportliche Teamevents.
Wir haben genügend Parkraum in der Tiefgarage für PKWs!
Wir fördern flexibles Arbeiten: ganz gleich wo und wann!
Wir schaffen Raum für modernes Arbeiten: höhenverstellbare Tische, Smartphone, Laptop, diverse Bildschirmgrößen, etc.!
Wir fördern das Wachstums unserer Mitarbeiter mit attraktiven Beteiligungsprogrammen!
Wir liegen zentral: Mit Bus, S-Bahn oder Tram in wenigen Minuten zum Hauptbahnhof!
Wir stärken unsere Teams auch After Work; Jährlich stattfinde Teamevents für alle kleinen Teams, übergreifend Betriebsausflug, Weihnachtsfeier und Wiesn!
Wir bieten corporate benefits, wie Rabatte für Shopping, Urlaube, Elektronik, etc.!
Wir feiern gerne und belohnen Hochzeiten, Geburten, Unternehmenszugehörigkeiten mit kleinen Aufmerksamkeiten!
Wir fördern Weiterbildungsmaßnahmen, sowohl finanziell als auch organisatorisch!
Wir fördern das Arbeiten auch im Ausland. Denn warum sollte man nicht da Arbeiten wo andere Urlaub machen?
Wir erstatten die tatsächlichen Fahrtkosten zwischen Arbeitsplatz und Wohnung!
Wir unterstützen bei Kosten für Kindergarten, Tagesmutter, etc., damit sich Beruf und Familie leichter vereinbaren lassen!
Wir entwickeln unsere Mitarbeiter durch interne Weiterbildungsmöglichkeiten!
