Employment- and Social Security Law
- Private WhatsApp group chats are not a legal vacuum
- Equal pay is not a matter of a better negotiation
- Social security: Increase of the contribution supplement for childless persons and consideration of children in the calculation of nursing care insurance contributions by employers and contribution paying agencies from 1 July 2023 onwards.
- Change in case law of social security: (Pseudo-) Self-employment of the shareholder-managing director
Employment Tax
- Tax recognition of expenses for the entertainment of persons on business occasions in a hospitality business as business expenses (Letter of the German Federal Ministry of Finance dated June 30, 2021 (IV C 6 - S 2145/19/10003:003)) - Consequences for the deduction of wage tax
- Double Taxation Agreement between Germany and Russia - Wage tax consequences for employees
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