Nowadays, crowdworking and corresponding provider platforms such as AppJobber, Freelancer or Clickworker are becoming increasingly popular. Companies are tempted by the opportunity to work conveniently and flexibly from home via the internet. However, many activities and employers do not give a particularly reputable impression. Employees who work in crowdworking / crowdsourcing are often perceived as an army of
As an employee, dismissal for operational reasons is often like a slap in the face. Fears about the future are often mixed with a feeling of powerlessness. Many dismissals, including dismissals for operational reasons, are legally contestable. On 2 September 2020, the Cologne Regional Labour Court (LAG) ruled in favour of an employee who took legal action against his dismissal for operational reasons. The ruling was justified on the grounds that the employer had permanently
In the course of the coronavirus pandemic, more and more employees have switched from the office or company to working from home. Current regulations such as the Corona Occupational Health and Safety Ordinance enable many employees to work from home. In political discourse, there is even talk of a general right to work from home or an obligation to work from home. Agreements between employers and employees are often made at short notice. This must
In its decision of 16.10.2020 (VI B 13/20), the Federal Fiscal Court (BFH) confirmed the previous principles on the taxation of the private use of a car provided by the employer. The ruling is in line with previous case law: A reliable assertion by the employee that they have not used the company car for private journeys is not sufficient to establish a
Since 01.01.2020, the regulations regarding the tax exemption of intra-Community supplies (igL) / intra-Community other services (igsL) have been extraordinarily tightened. Accordingly, the tax exemption is only granted if the business has fulfilled its obligation to submit the recapitulative statement in accordance with Section 18a UstG. Even if the company has fulfilled its obligation but has not submitted a
What is an intra-Community transfer (igV)? An intra-Community transfer (igV) occurs when an item (goods) is transferred from Germany to another Community territory. This includes, for example, the transfer of goods from an Amazon warehouse in Germany to an Amazon warehouse in Poland. What changed on January 01, 2020? Since 01.01.2020, the regulations regarding tax exemption are
