Blog

In our blog, you will find articles of interest on our various areas of expertise. We help our clients understand the challenges of the present and of the future.

Basic rate of interest adjusted

Due to the current economic development, the basic rate of interest was raised to 1.62% at the turn of the year.
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Relief for companies regarding disclosure

New relief in the area of disclosure and filing requirements to ease the burden on companies was adopted.
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Annual Tax Act has been passed

The tax changes resulting from the Annual Tax Act are set for 2023 and, in some cases, also retroactively for 2022. We summarize.
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Social security obligation of a managing shareholder

Whether a GmbH managing director is subject to social security contributions is not only based on the provisions in the managing director's contract.
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Assessment ceilings, non-cash remuneration values and artists' social security contributions for 2023

Read about calculation parameters for 2023: Assessment ceilings, non-cash remuneration values & artists' social security contributions.
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Obligation to report cross-border tax arrangements

In order to be able to take more effective action against aggressive tax avoidance practices,
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Losses from GmbH liquidations

If the entrepreneur has directly or indirectly held an interest of at least 1% in the capital of a corporation within the last five years,
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Increase in the minimum wage and the mini-job threshold

The maximum limit for marginally paid employment (marginal earnings threshold) has remained unchanged at €450 per month
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Payment of the lump-sum energy price allowance starting in September

The second relief package launched by the German government includes the lump-sum energy price allowance (Energiepreispauschale, EPP)
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