12.04. - Tax deadline for April 2021 VAT Payroll tax Church tax on payroll tax The three-day grace period for payment ends on 15.04.2021 for receipt of payment. This deadline does not apply to cash payment and payment by check. Due date for social security contributions March 2021 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
With its ruling of 27 May 2020 (case reference: 5 AZR 387/19), the Federal Labour Court (BAG) has changed its previous case law and for the first time recognizes an employer's right to information from the employee in order to better assess and, if necessary, prove the employee's malicious failure to earn money elsewhere. This makes it easier for employers to determine the amount of claims for delayed acceptance wages, at least
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 March 2021 For all (self-employed) taxpayers: No seizure of corona bridging aid For all taxpayers: News on the
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.
