WW+KN - Company profile

Blog

16/12/2024
Matthias Winkler

Tax Treatment of Security Measures and Personal Protection in Germany

When employers implement personal protection measures or security installations for their employees, careful attention must be paid to the associated tax implications. Recently, the German tax authorities issued updated guidance on the treatment of such expenses. This article provides an overview of the key points for employers and employees.

Weiterlesen
21/11/2024
Matthias Winkler

Navigating Short-Time Work (Kurzarbeit) Amidst Germany’s Economic Downturn in Autumn 2024

As Germany faces economic challenges in Autumn 2024, many companies are experiencing reduced demand and are considering implementing short-time work, known as „Kurzarbeit,“ to mitigate financial strain while retaining their workforce. Understanding the current regulations and procedures is crucial for employers aiming to utilize this measure effectively.

Weiterlesen
21/11/2024
Matthias Winkler

Economic Downturn in Germany: Employer Obligations in Termination and Severance Payments

The current economic situation in Germany is challenging. With the downturn in the economy during Autumn 2024, many companies are facing reduced revenues and are compelled to lay off employees to remain viable. For employers, navigating the legal and financial requirements during this period is critical, particularly in relation to the payment of severance packages and compliance with termination regulations. Below, we provide an overview of the key aspects employers must consider

Weiterlesen
21/11/2024
Matthias Winkler

Tax and Social Security Considerations for Employers Regarding Christmas Parties, Christmas Bonuses, and Employee Gifts in Germany

As the festive season approaches, employers in Germany often consider organizing Christmas parties, distributing Christmas bonuses, and giving gifts to employees. It’s essential to understand the tax and social security implications of these gestures to ensure compliance and optimize benefits for both the company and its staff

Weiterlesen
10/10/2024
Matthias Winkler

Update 2024: Travel Expenses in Germany: Key Tax Considerations for Employers and Employees

Managing travel expenses correctly is an essential aspect of payroll and tax compliance for businesses …

Weiterlesen
10/10/2024
Matthias Winkler

Timely Flat-Rate Income Taxation: Why It’s Crucial for International Employee Assignments

In the context of international employee assignments, the timely flat-rate income taxation („Zeitnahe Pauschalierung der …

Weiterlesen
10/10/2024
Matthias Winkler

Payroll and Tax Changes in Germany: Key Impacts of the 2024 Tax Reform Act

The German „Steuerfortentwicklungsgesetz“ (Tax Development Act), effective in 2024, brings several important changes to payroll …

Weiterlesen
08/10/2024
Matthias Winkler

Christmas Parties, Company Outings, and Corporate Events: Tax and Social Security Considerations for Employers in Germany

In Germany, many companies organize Christmas parties, corporate outings, or similar events to boost employee …

Weiterlesen
08/10/2024
Matthias Winkler

FG Niedersachsen Case 8 K 66/22: Implications for Employers on Employee Farewell Events

The recent ruling by the Finance Court of Lower Saxony (FG Niedersachsen, Case 8 K …

Weiterlesen
08/10/2024
Matthias Winkler

Payroll Tax Considerations for Home Office and Co-Working Spaces

With the shift towards remote working, employers in Germany face new challenges in payroll tax …

Weiterlesen
MAtthias Winkler - WWKN

Matthias Winkler
Master of Fiscal Affairs
Tax Advisor Chartered Advisor for international Tax Law

Contact
+49 (0) 941 58 613 0
blog@wwkn.de