Suchergebnisse für: `social-security` (42 gefunden)

1. 09. Dezember 2021

   New Coalition's plans for Social Security - This is about to ...

   The P&O Newsflash provides a first overview of the new coalition's future plans for social security-

   Kategorien: Legislation

   Schlagwörter: social security, health care, pension co ...
2. 29. Januar 2018

   European Court of Justice: Social security payments by EU re ...

   The European Court of Justice (ECJ) decided that the law requiring a French national resident in a third country to make social security contributions on income arising from assets was justifiable.

   Kategorien: European Court of Justice

   Schlagwörter: free movement of capital, social securit ...
3. 04. Februar 2014

   Employer contributions to social security schemes in other m ...

   The finance ministry has decreed that employer contributions to the social security systems of other member states of the EU/EEA and of Switzerland shall be a tax-free benefit for German resident employees up to the level of the equivalent German charge.

   Kategorien: Official Pronouncements

   Schlagwörter: social security, employer contributions
4. 29. Juni 2017

   Refusal to deduct French social security contributions not c ...

   The German refusal of a deduction for social security contributions paid by a German resident French government official does not meet the EU-requirement for free movement of workers, since its effective exclusion under German law placed her at a comparative disadvantage vis-à-vis her German colleague.

   Kategorien: From Europe

   Schlagwörter: social security contributions, free move ...
5. 21. Juni 2024

   Federal Social Court unexpectedly rules in favour of the obl ...

   In a recent judgement, the Federal Social Court confirmed the German Pension Insurance of Oldenburg-Bremen’s opinion and thus overturned the decisions of the lower courts. At the heart of the case was the question of whether expenses for an office anniversary celebration, which amounted to more than EUR 110 per employee and was only subjected to flat-rate taxation on a date well after the pay slip was issued, were subject to social security contributions.

   Kategorien: Tax & Legal News

   Schlagwörter: social security, lump sum, social securi ...
6. 18. Juli 2012

   Swiss social security pension premiums not deductible in Ger ...

   The Supreme Tax Court has held that the compulsory pension insurance contributions of a German resident employee working in Switzerland are incurred in connection with tax-free income and are therefore not deductible in Germany.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: social security, pension insurance
7. 03. November 2022

   Bundesrat agree energy price flat rate for recipients of old ...

   In its plenary session on 28 October 2022, the Bundesrat gave the green light for the payment of an energy price flat rate sum to recipients of old age and other pensions by approving the corresponding bill from the Bundestag, which had had its second reading on 20 October 2022. Also approved was the upper limit for employment income subject to social security contributions.

   Kategorien: Legislation

   Schlagwörter: Inflation, social security contributions ...
8. 25. August 2022

   Services of a hygiene specialist not subject to VAT

   The Muenster Tax Court has ruled that services provided by a self-employed hygiene specialist to geriatric facilities and nursing homes are exempt from VAT under Article 132 (1) (g) of the VAT Directive.

   Kategorien: Tax Court

   Schlagwörter: Medical care, health care, VAT Exemption
9. 07. Februar 2018

   Tax & Legal News – Issue 2, February 2018

   In this issue: Official pronouncements, Tax Court Cases and From Europe

   Kategorien: Tax & Legal News

   Schlagwörter: Crowdfunding, pension fund, Social secur ...
10. 22. Juni 2011

    Health insurance premiums tax-free?

    The Supreme Tax Court has held that employer contributions to employee health insurance policies are tax-free if required by statute and the employee is unable to encash the benefit.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: health insurance, tax-free, social secur ...
11. 08. Mai 2020

    Government releases draft Corona – Tax Assistance Bill

    At its meeting on 6 May 2020, the Federal Cabinet adopted the Corona Tax Assistance Bill, which - with the exception of editorial changes - essentially corresponds to the Federal Ministry of Finance's original formulation.

    Kategorien: Official Pronouncements

    Schlagwörter: Coronavirus (COVID-19), tax relief
12. 26. Februar 2013

    Criminal proceedings for evasion not excluded by previous ad ...

    The ECJ has held that the principle of not trying a person for the second time does not exclude a criminal charge on a person who has already borne an administrative penalty for the same offence.

    Kategorien: From Europe

    Schlagwörter: fine, surcharge, prison, second charge
13. 29. März 2023

    People & Organisation Newsletter - Issue 2, March 2023

    Current information and latest developments.

    Kategorien: PwC Reports

    Schlagwörter: Freelancer, employees, digitalization
14. 20. Januar 2016

    Tax & Legal News – Issue 1, January 2016

    In this issue: Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
15. 18. Juli 2021

    Assessing care and support needs on behalf of Medical Health ...

    The Supreme Tax Court held that expert reports (appraisals) on the care and support needs of patients in order to determine the extent of their entitlement to medical care on behalf of the Medical Service of the Health Insurance (“MDK”) are not exempt from VAT under national law. A tax exemption under EU law is also not possible according to an earlier ECJ judgement pertaining to the case in dispute.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: VAT Exemption, Medical health care, soci ...
16. 30. April 2021

    EU Parliament formally approves EU-UK Trade and Cooperation ...

    At a plenary session on 28 April 2021, the EU Parliament formally approved the EU-UK Trade and Cooperation Agreement. The agreement had been provisionally applicable since 1 January 2021 but will now enter into force formally on 1 May 2021.

    Kategorien: Official Pronouncements

    Schlagwörter: Brexit, EU/UK Trade & Cooperation Agreem ...
17. 12. März 2015

    Nursing staff employment agency charges VAT-able

    The ECJ has held that a German VAT exemption for nursing and similar services provided by medical or nursing organisations does not extend to the charges by an employment agency supplying the necessary staff.

    Kategorien: From Europe

    Schlagwörter: employment agency, nursing, care
18. 14. Mai 2013

    Automatic information exchange with Spain on pensions

    The two finance ministries have agreed on an automatic exchange of information on pensions paid to residents of their country under deduction of a withholding tax.

    Kategorien: Official Pronouncements

    Schlagwörter: pensions, information exchange, Spain
19. 19. Oktober 2017

    Tax & Legal News - Issue 4, October 2017

    In this issue: PwC Reports, Official pronouncements, Tax Court Cases and From Europe

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
20. 01. April 2015

    Internet trade in pharmaceuticals: no deduction for payments ...

    The Supreme Tax Court has held that an internet pharmacy cannot deduct compensation payments to health fund customers for the loss of consultation rights from the taxable turnover with private patients.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: health fund, internet pharmacy, pharmace ...
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