Since 01.01.2020, the regulations regarding the tax exemption of intra-Community supplies (igL) / intra-Community other services (igsL) have been extraordinarily tightened. Accordingly, the tax exemption is only granted if the business has fulfilled its obligation to submit the recapitulative statement in accordance with Section 18a UstG. Even if the company has fulfilled its obligation but has not submitted a
What is an intra-Community transfer (igV)? An intra-Community transfer (igV) occurs when an item (goods) is transferred from Germany to another Community territory. This includes, for example, the transfer of goods from an Amazon warehouse in Germany to an Amazon warehouse in Poland. What changed on January 01, 2020? Since 01.01.2020, the regulations regarding tax exemption are
10.03. - Tax deadline for March 2021 Sales tax Wage tax Church tax for wage tax Income tax Church tax Corporation tax The three-day grace period for payment ends on 15.03.2021 for receipt of payment. This deadline does not apply to cash payments and payments by check. Due date for social security contributions February 2020 The contributions are due in the expected amount of the contribution debt no later than the third last bank working day of a
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! Contents in February 2021 For all taxpayers: On the scope of a private sale transaction for the inventory of an apartment For
An employee of a parcel delivery company stole a liter of disinfectant and a towel roll from his workplace in March 2020. The subsequent dismissal without notice by the employer has now been confirmed by the Düsseldorf Regional Labor Court. The background: Theft of disinfectant / termination without notice The employee, who was employed as a loader and unloader and as a vehicle washer, carried out a number of tasks during the night shift of the
The SARS-CoV-2 Occupational Health and Safety Ordinance, which regulates additional and temporary measures, came into force today (27.01.2021). This ordinance is a binding legal regulation that ensures the protection of employees during the coronavirus pandemic, regardless of the size of the company. What changes come into force with the Occupational Health and Safety Ordinance? The following occupational health and safety regulations continue to apply: Compliance with the
