The tax exemption pursuant to Section 3 No. 3 GrEStG also applies if co-heirs initially agree on the formation of fractional ownership and, in a second step, the transfer to a co-heir if the latter immediately becomes the sole owner. This was decided by the 8th Senate of the Münster Tax Court. The claimant was a co-heir of her parents together with her sister. The
In a recent ruling, the Federal Labor Court clarified that the statutory extension of notice periods pursuant to Section 622 (2) BGB does not apply to employees in private households. Although there is unequal treatment with company employees, this is justified. BAG ruling from 11.06.2020 - Ref.: 2 AZR 660/19 The facts of the case The specific case involves
From the beginning of 2021, there will again be legal innovations and changes. We have briefly summarized the changes that will apply from 01 January 2021. Increase in the commuter allowance from January 2021 The commuter allowance will be increased to € 0.35 / kilometer from 01.01.2021 from the 21st kilometer. The first 20 kilometers will continue to be charged at 0.30
11.01. - VAT, income tax, church tax on income tax The three-day grace period for payment ends on 14.01. for receipt of payment. This deadline does not apply to cash payment and payment by check. Due date for social security contributions December 2020 The contributions are due in the expected amount of the contribution debt on the third last bank working day of the month at the latest. The following therefore applies for December
