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From August 01, 2021 - Transparency register becomes a full register
Company law, News

Reporting obligation for companies - transparency register becomes a full register from August 1, 2021

The transparency register is intended to be an effective tool in the fight against money laundering and terrorist financing. Previously, this was a so-called catch-all register. With the implementation of EU Directive 2019/1153, new registration obligations come into force for numerous companies, which must be fulfilled by 31.07.2021. The following article provides you with the most important information. Transparency register was previously a

Obligation to work from home has expired
Labor law, News

Obligation to offer home office expired

Working from home has fundamentally changed everyday working life in Germany during the coronavirus crisis. To combat the pandemic, employers were obliged to offer their employees the opportunity to work from home wherever possible. Although the Bundestag decided in mid-June that there was still an epidemic situation of national importance, the

August 2021 Tax appointments - Steuerberater Haas und Kollegen
News, Tax law-tax advice

Preview of the tax dates in August 2021

Tax deadline for August 2021 Deadline: 02.08.2021 Income tax return Value added tax return Trade tax return Deadline: 10.08.2021 Value added tax Wage tax Church tax for wage tax The three-day grace period for payment ends on 13.08.2021 for receipt of payment. This deadline does not apply to cash payment and payment by check. Deadline: 16.08.2021 Trade tax Property tax The three-day grace period ends on 19.08.2021 for receipt of payment. This

Newsletter for clients of the law firm Haas und Kollegen
News, Tax law-tax advice

Client letter July 2021

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 July 2021 Current change! For all taxpayers: Criminal defense costs as business expenses or income-related expenses? For landlords and operators of a photovoltaic system: electricity supply as

Dismissal of works council members - what you need to know
Labor law, Tips & guide

Dismissal of works council members

Works councils have become an integral part of our economic life. Their position in the company and their rights and duties are regulated in particular by the Works Constitution Act. The works council represents the interests of the employees vis-à-vis the employer and works together with the employer for the benefit of the company. In order to minimize the employer's influence on this body, the elected works council members must
Third-party managing directors are generally not taken into account when calculating the size of the company
Labor law, News

Third-party managing directors are generally not taken into account when calculating the size of the company

The Protection against Dismissal Act provides essential protection for employees to defend themselves against socially unjustified dismissals. However, the Dismissal Protection Act does not apply to all companies and employment relationships. In addition to the employee status of the person concerned, the size of the company is also decisive for the question of whether the Dismissal Protection Act applies. The company in question must have at least 10 employees. The Federal Court of Justice had to

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