According to a recent ruling by the Federal Social Court, fuel vouchers and remuneration for advertising space can constitute remuneration subject to social security contributions if they merely replace gross wages. This is also the case if these remunerations fall below the de minimis limit of EUR 44 relevant under tax law (BSG ruling of 23.02.2021 - B 12 R 21/18 R). Decision by the Federal Social Court on the „non-cash benefit“
Here you will find a brief summary of the Restart Aid, which can be applied for immediately (as of 16.02.2021). Restart aid supports solo self-employed persons whose economic activity is restricted due to coronavirus in the funding period from January 1 to June 30, 2021. It supplements the existing security systems, such as basic income support. Restart assistance is not deducted from the basic income support benefits.
Update (30.03.2021) - Diese Stelle ist bereits vergeben Haas und Kollegen ist eine mittelständische Anwalts- und Steuerkanzlei mit Sitz in Eschborn. Zu unserem Mandantenstamm zählen Privatpersonen sowie mittelständische Unternehmen aus allen Bereichen. Wir beraten und vertreten insbesondere in den Bereichen Steuerrecht, Medizinrecht, Steuerstrafrecht, Arbeitsrecht, Erbrecht sowie Verkehrsrecht. Wir suchen Verstärkung in Eschborn bei Frankfurt am
As already known, it has been possible to apply for Bridging Aid III via the portal of the Federal Ministry for Economic Affairs and Energy (BMWI) since February 10, 2021. We would like to give you a brief update on this! What's new with Bridging Aid III Fixed cost subsidies for months with a drop in turnover of at least 30 percent between November 2020 and June 2021 Also
As an employee, dismissal for operational reasons is often like a slap in the face. Fears about the future are often mixed with a feeling of powerlessness. Many dismissals, including dismissals for operational reasons, are legally contestable. On 2 September 2020, the Cologne Regional Labour Court (LAG) ruled in favour of an employee who took legal action against his dismissal for operational reasons. The ruling was justified on the grounds that the employer had permanently
In its decision of 16.10.2020 (VI B 13/20), the Federal Fiscal Court (BFH) confirmed the previous principles on the taxation of the private use of a car provided by the employer. The ruling is in line with previous case law: A reliable assertion by the employee that they have not used the company car for private journeys is not sufficient to establish a
