11.01. - VAT, income tax, church tax on income tax The three-day grace period for payment ends on 14.01. for receipt of payment. This deadline does not apply to cash payments and payments by check. Due date for social security contributions December 2020 The contributions are due in the expected amount of the contribution debt on the third last bank working day of the month at the latest. The following therefore applies for December
Our client letter is sent out monthly via our newsletter and contains upcoming tax deadlines as well as all kinds of tax tips and news. To receive the client letter regularly by e-mail, you are welcome to subscribe to our newsletter: Subscribe to newsletter! Content in December 2020 For all taxpayers: Obvious inaccuracies in proper declarations and errors by the tax office For
Last year, almost 3.5 million appeals were lodged against tax assessments, according to the latest statistics from the Federal Ministry of Finance (BMF). Including other unresolved appeals from previous years, the tax offices had to review more than 5.8 million assessments. Around 3.2 million appeals, i.e. more than half, were rejected by the
During the lockdown in spring, all kinds of retail stores also had to close. Due to the loss of sales during the lockdown, a clothing chain did not want to pay the full rent, which ultimately ended up in court. However, the Frankfurt am Main Regional Court did not consider this to be justified (judgment of 5.10.2020, ref. 2.-15 O 23/20). Even at the beginning of the coronavirus measures, there was a debate across Germany as to whether
Wie ist es zu bewerten, wenn der Arbeitgeber Verwarngelder bezahlt, welche im Rahmen des Arbeitsverhältnisses im Straßenverkehr angefallen sind? Mit dieser Frage war nun der Bundesfinanzhof beschäftigt. Der Sachverhalt Im Vorliegenden Fall ging es um ein Unternehmen der Paketzustellungsbranche. Um eine schnelle und reibungslose Zustellung der Pakete an die Kunden zu gewährleisten, hatte der Arbeitgeber
