Employment Tax
- Application of the discount allowance for employees of a group-affiliated service company
- Change in BMF letter on the tax treatment of wages under double taxation agreements
- Expenses for a farewell party do not constitute wages if the party is hosted by the employer
- Cross-border commuters under the Switzerland-Germany Double Taxation Agreement and the Protocol of Amendment of 21 August 2023
- Electronic Data Exchange for Payroll Tax Withholding and KIRA Audits in Social Security Starting in 2026

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