Seit dem Jahr 2019 haben Arbeitnehmer in ihren Betrieben die Möglichkeit, über den Zeitraum von einem bis zu fünf Jahren ihr Arbeitspensum auf Teilzeit zu reduzieren, wenn bestimmte Voraussetzungen dafür erfüllt sind. Nach Ablauf des vereinbarten Zeitraums kehren die Mitarbeiter dann automatisch wieder in ihre ursprüngliche Arbeitszeit zurück. Geregelt ist das im Teilzeit -und Befristungsgesetz.
Over 40 % of vehicles in Germany are used on the basis of a leasing contract. This form of contract has various advantages and disadvantages and is often an attractive alternative to financing from a bank. It is particularly attractive for companies, as the leasing installments can be taken into account as operating expenses for tax purposes. But what happens when it comes to
At the heart of digitization is the software and hardware required for data input on computers. Technical progress in this area has been breathtaking for years. In contrast, the underlying tax-relevant depreciation period has not been adjusted for around two decades. The new Federal Ministry of Finance has now tackled this problem. Tax optimization services for
As part of the coronavirus pandemic, 3G rules were introduced in many companies. The Corona Protection Ordinances at state and federal level even made them mandatory for companies. Since then, testing at the workplace has been mandatory for unvaccinated and non-vaccinated employees, as well as for employees who do not wish to provide information about their vaccination status or whether they have recovered. The law requires employers to provide proof of
Due to the ongoing coronavirus pandemic, business trips, especially abroad, have become less frequent. But there is hope: many European countries are easing their measures and slowly returning to normality. For many salaried employees and the self-employed, this means that it will soon be easier for them to travel to other European countries to meet international business partners. The important thing is:
Viele Betriebe verlangen mittlerweile aufgrund der bestehenden Corona-Schutzverordnungen einen Impfpass von ihren Angestellten. Viele Arbeitnehmer, die sich nicht impfen lassen wollen, versuchen diese Regelung wiederum mit einem gefälschten Impfnachweis zu umgehen. Das Geschäft mit den gefälschten gelben Pässen boomt. Egal, ob auf dem Schwarzmarkt oder im Netz. Die Nutzung eines gefälschten Impfpasses führte in der
