Category: Neuigkeiten

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 here for free download. Topics in June 2025 include: For all taxpayers: On the exercise of discretion when setting a late payment surcharge For all taxpayers: Losses from capital assets due to

Since January 1, 2025, the application of the so-called fifth rule in the wage tax deduction procedure has been abolished. Why was the procedure abolished? Simplification: Employers should have less administrative work. Shift to the tax return: In future, the regulation can only be applied via the annual income tax return. Effects on employees Avoid gross-net shock: In the case of one-off payments (e.g. severance payments), the first payslip can be

From January 1, 2025, care allowance and care benefits in kind will be increased by 4.5 %. Benefits for those affected Increased net amount: People in need of care will receive more money to support them. Relief for carers: More financial resources make it possible to increase leisure time or additional relief in care. Background to the adjustment Covering increased costs: Care costs have risen significantly in recent years. Recognition

Since January 1, 2025, new supplementary income limits have applied for recipients of a full reduced earning capacity pension. Up to €19,661.25 per year may be earned without the pension being reduced. What does this mean for pensioners? Increased allowance: Anyone who receives a full pension due to reduced earning capacity can now earn more without any disadvantages. No reduction in pension: The new framework