High wage settlements in the past year mean that the contribution assessment thresholds will rise by around 6.5 % in 2025.

In future, it should also be possible to provide the information on the essential working conditions required under the Evidence Act in text form, i.e. by e-mail.

The Tax Reform Act, which was briefly referred to as the Second Annual Tax Act 2024, primarily implements the first points of the growth initiative in tax law and adjusts the tax-free allowances and rate benchmarks for income tax.

The tax exemption of bonuses for on-call duty is based on the regular salary and not on the remuneration for on-call duty.

The governing coalition wants to boost the economy, ease the tax burden on companies and drive forward the reduction of bureaucracy with a comprehensive catalog of measures.

In contrast to the allowance of 110 euros, the flat-rate taxation of wages as part of a company event is also possible for a limited number of participants.

If the actual lump-sum taxation of employee benefits does not take place promptly after payroll accounting, the exemption from social security contributions for these benefits no longer applies.

The Growth Opportunities Act was passed and came into force after a delay and with a significantly reduced scope.

Employees may not claim an unpaid energy price allowance from their employer, but must claim it by submitting a tax return to the tax office for 2022.

If subsequent changes in an electronic logbook are not documented in the data file itself, this does not constitute a proper logbook.