Newsblog | Law firm Haas and colleagues

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