PAYROLL BLOG

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 …

Wage and Salary Developments in Germany for 2024: Key Insights for Foreign Employers

For foreign companies considering hiring in Germany or expanding their workforce, staying informed about wage …

What Must Be Included in a German Payroll Statement?

In Germany, employers are required by law to provide employees with a detailed payroll statement …

Understanding the Auslandstätigkeitserlass (Order on Working Abroad) in Germany

The Auslandstätigkeitserlass (ATE) is a significant regulation for German taxpayers working abroad, providing guidelines on …

Understanding German Tax Classes in 2024

In Germany, the tax class (Lohnsteuerklasse) system plays a critical role in determining the amount …

Travel Expense Reimbursement for Employees from a Tax Perspective in Germany (2024)

Travel expense reimbursement is a key topic in payroll management, particularly due to its tax …

The Working Hours Act (Arbeitszeitgesetz) and Employer Responsibilities in Germany

The Working Hours Act (Arbeitszeitgesetz – ArbZG) regulates the working hours of employees in Germany. …