PAYROLL BLOG

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

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,

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

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

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 …

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 …

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 …

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 …

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 …

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 …