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Mandantenbrief Dezember 2022

Unser Mandantenbrief wird monatlich über unseren Newsletter versendet und enthält neben den anstehenden Steuerterminen auch allerlei steuerliche Tipps und Neuigkeiten. Für unsere interessierten Leser bieten wir diese Informationen hier kostenlos zum Download an. Themen im November 2022 Für alle Steuerpflichtigen: Keine Steuerhinterziehung bei Nichtabgabe der Steuererklärung, wenn der Fiskus alle Daten hat Für alle Steuerpflichtigen:

In the event of termination: Repayment of training costs not always lawful

In the event of termination: Employers cannot always demand reimbursement of training costs

If a company's employee resigns prematurely, the employer can in many cases recover the costs of further training if there is a repayment agreement. However, this is not always the case, as the Federal Labor Court ruled on March 1, 2022 (AZR 260/21). In this case, the employee of a geriatric clinic resigned due to illness shortly after the end of her training. The Federal Labor Court

Checking working hours via camera at the factory gate is not permitted

Checking working hours via camera at the factory gate is not permitted

Cameras at the factory gate of a company are not suitable for monitoring employees' working hours. The judges of the Lower Saxony Higher Labor Court ruled accordingly. In the specific case, a foundry company had wanted to dismiss employees for working time fraud and had referred to the video recordings at the factory gate as evidence. According to the ruling, the dismissal is not effective and the appeal to the

Decision on Bahncard 100 for a works council member is not urgent

Decision on Bahncard 100 for a works council member is not urgent

There is no urgency in the legal dispute over a Bahncard 100 for the chairman of a company's works council. This was decided by the Cologne Regional Labor Court in a ruling dated July 28, 2022 (6 TaBVGa 4/22). The decision in the main proceedings as to whether the employer must provide the works council chairman with a Bahncard 100, as this is provided for in a general works agreement, is still pending.

Second home tax: regulations and exceptions

Second home tax: regulations and exceptions

There are numerous reasons for maintaining a second home. For example, as accommodation at a place of work or study away from home or as a vacation home. Anyone who maintains a second home in the Federal Republic of Germany must generally pay a corresponding second home tax. However, there are some exceptions to this. We clarify the most important questions about the second home tax for you. Table of contents: Who has to

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