In its coalition agreement, the traffic light coalition has laid down many planned changes in tax and social welfare law.

Because a genuine severance payment is not a wage subject to social security contributions, it cannot be included in a value credit and is therefore subject to wage tax.

Due to the pandemic, the same per diem rates for meals and lodging will apply for foreign travel in 2022 as in 2021.

Easier access to short-time allowance, which was previously only available to companies introducing short-time work by September 30, 2021, will be extended for all companies until the end of 2021.

The valuation method for the benefit of use from trips with the company car between home and work cannot be changed during the year, but a retroactive change at the beginning of the year is possible.

For the purpose of determining taxable wages from a company event, the employer's expenses must be divided equally among all employees who actually participate.

Due to the extended application of the reduced VAT rate in the catering industry, the Federal Ministry of Finance has adjusted the flat rates for non-cash withdrawals in the second half of 2021.

In an FAQ on the subject of Corona, the German Federal Ministry of Finance answers, among many other questions, how employers must prove that a Corona special payment is tax-free.

Additional payments by the employee for the company car that are expressly made for a specific period of time are to be distributed evenly over this period.

Since 2020, new requirements have applied to the distinction between cash benefits and benefits in kind, about which the Federal Ministry of Finance has now answered many questions, particularly about vouchers.