Interns may be entitled to a minimum wage. This is regulated in Section 22 (1) of the Minimum Wage Act (MiLoG). There is an exception for so-called mandatory internships. A plaintiff nevertheless wanted to claim the minimum wage for a pre-study internship and took her case all the way to the Federal Labor Court (BAG) - without success. Minimum wage for pre-study internships - background to the lawsuit
Termin: 10.06.2022 Umsatzsteuer Lohnsteuer Kirchensteuer zur Lohnsteuer Einkommensteuer Kirchensteuer Körperschaftsteuer Die dreitägige Zahlungsschonfrist endet am 13.06.2022 für den Eingang der Zahlung. Diese Frist gilt nicht für die Barzahlung und die Zahlung per Scheck. Fälligkeit der Sozialversicherungsbeiträge Mai 2022 Die Beiträge sind in voraussichtlicher Höhe der Beitragsschuld spätestens am drittletzten Bankarbeitstag eines Monats fällig. Für Mai
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 as a free download here. Topics in May 2022 For all taxpayers: Limited deductibility of vocational training costs despite many years of employment previously For all taxpayers: Deduction of expenses for a
Continuous training and further education is part of our everyday professional life as lawyers and tax consultants. We are therefore all the more pleased to be able to congratulate our employee Kathrin Gonsior on passing her exams and being appointed as a tax consultant. Ms. Gonsior is at your disposal for all tax law issues and balance sheet accounting. She has proven her professional competence in
Before corona, it was the exception, now it is often the rule: the home office. Nowadays, a significant proportion of the workforce works from home, where they naturally also need a home office. But when can the costs of a home office actually be claimed for tax purposes? The Federal Fiscal Court (BFH) recently published a ruling that
Inheritance disputes are a daily occurrence in Germany. When a family member or a close relative dies, they often leave behind financial and material assets, which can lead to disputes between the heirs. However, legal disputes can also arise over access to land registers and files. The Higher Regional Court in Saarbrücken recently dealt with the question of whether an heir is entitled to
