On July 1, 2021, the second stage of the four-stage increase in the minimum wage went into effect.

Pandemic-related short-time work relief is extended again and now applies to businesses that implement short-time work through September 30, 2021.

The lump sum for additional meal expenses is also reduced if the employee forgoes the meal provided by the employer.

The assessment basis for the lump-sum wage tax on benefits in kind on the occasion of a company event depends on the lump-sum regulation used.

Lump-sum compensation for Sunday, holiday and night work is not tax-exempt, unlike compensation for work actually performed.

Detailed records of working hours in the context of a spousal employment relationship are not necessarily required for tax recognition.

The majority of the changes in the Annual Tax Act 2020 will take effect in 2021. But there are also some changes that will take effect retroactively or with a delay.

The Federal Fiscal Court and the tax authorities have clarified how goods and services that are not offered to end consumers on the market in this way are to be valued.

A usage benefit granted on an ongoing basis by the employer as part of a company fitness program is part of the ongoing salary and thus does not accrue to the employee only once a year in one sum.

For inheritance tax purposes, short-time allowances not borne by the company itself are also counted as part of the wage total.