Our client letter is sent out monthly via our newsletter and contains upcoming tax dates as well as all kinds of tax tips and news. For our interested readers, we offer this information here for free download. Topics in January 2025 include: For all taxpayers: Tax treatment of the reversal of a consumer loan agreement For all taxpayers: Automatic exchange of financial accounts is constitutional
New supreme court rulings in labor law strengthen the position of employees with part-time contracts. Accordingly, it is inadmissible discrimination if collective agreements stipulate that overtime bonuses are only to be paid if the working hours of a full-time position are exceeded. Even if the employee in question is only employed part-time. If there are no objective reasons for this, this constitutes a violation of
Our client letter is sent out monthly via our newsletter and contains upcoming tax dates as well as all kinds of tax tips and news. For our interested readers, we offer this information here for free download. Topics in December 2024 include: For all taxpayers: On effective notification by forwarding to the authorized representative For all taxpayers: On the distinction
Germany is suffering from inflation, i.e. an increase in the general price level of goods and services. This means that money and therefore wages are worth less and you can buy less for it. To alleviate this situation, many companies pay their employees an additional payment: the inflation compensation bonus. Employees in partial retirement should not be excluded from this, ruled
The inflation compensation bonus offers employers the opportunity to support their employees with a special payment of up to EUR 3,000 that is exempt from tax and social security contributions. The aim of this measure is to cushion the impact of increased inflation. This regulation is only valid until December 31, 2024, after which payment is no longer possible. Inflation compensation premium: conditions and deadline
If firefighters are put on alert, this also counts as working time. This was recently ruled by the OVG North Rhine-Westphalia in Münster. And retroactively awarded two firefighters compensation for overtime. The court also referred to considerations under European law. On-call duty as full working time? Whether on-call duty counts as working time, however, is probably
