If a woman is pregnant in Germany, she may not be dismissed by her employer. This is stipulated in the Maternity Protection Act. But when does a pregnancy legally begin and when does the protective law take effect? The Baden-Württemberg State Labor Court has made a remarkable ruling on this. Dispute in Baden-Württemberg According to the applicable Maternity Protection Act, employees in Germany may
Deadline: 10.03.2022 Value added tax Wage tax Church tax for wage tax Income tax Church tax Corporation tax The three-day grace period for payment ends on 14.03.2022 for receipt of payment. This deadline does not apply to cash payments and payments by check. Due date for social security contributions February 2022 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. For December
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 as a free download here. Topics in February 2022 For all taxpayers: Default on a loan receivable as a loss on income from capital assets For all taxpayers: No preferential
Many retailers, restaurant owners and store owners are suffering massive losses of income due to the ongoing coronavirus pandemic regulations. The Federal Court of Justice (BGH) has now issued its first ruling on whether those affected must continue to pay rent during officially ordered business closures. Rent despite corona-related business closure? Corona-related closures have been causing retailers and restaurateurs problems since the beginning of 2020 and are causing massive financial
Sogenannte „JobRad“-Modelle erfreuen sich allen voran in Großstädten immer größerer Beliebtheit. In diesen Fällen least der Arbeitgeber ein Fahrrad für seine Arbeitnehmer, die dieses für den Arbeitsweg und privat nutzen können. Das Landessozialgericht in Stuttgart hat jetzt entschieden, dass der Arbeitnehmer auch auf dem Weg zur Inspektion des Rades unfallversichert ist. Das Urteil ist noch
The Transparency Register and Financial Information Act (TraFinG) came into force on 01.08.2021. The TraFinG makes reporting to the transparency register mandatory for all companies - even for companies that were previously not required to report to the transparency register. The transparency register thus becomes a so-called full register. The reporting obligation therefore also applies to companies for which the
