In addition to an increase in the minimum wage to 12 euros, the mini-job limit is also to rise on October 1, 2022.

Once again, most of the various special arrangements for short-time work will be extended by a few months, while at the same time the maximum period of entitlement to short-time allowance will be extended to 28 months.

Despite minor deficiencies and inaccuracies, a driver's logbook can be recognized for tax purposes if the information is complete overall and correctly reflects the private use portion.

The Fourth Corona Tax Relief Act primarily extends deadlines and existing Corona tax relief.

The non-cash benefit values will again be adjusted to consumer price trends for food and rents for 2022.

As a result of the effects of the Corona pandemic, individual contribution assessment thresholds in western Germany will fall for the first time in 2022, while other values will remain constant or increase only slightly.

The German Federal Ministry of Finance has updated its administrative instruction on the commuting allowance after an increased allowance applies from the 21st commuting kilometer from 2021.

Even without a major annual tax law last year, there were again some changes in tax law at the turn of the year.

The increased entitlement to short-time allowance for employees from the fourth month of receipt will now continue until the end of March 2022.

From 2022, it will also be mandatory for mini-jobbers to provide their tax identification number when reporting their remuneration to the Minijob-Zentrale.