If the employee rents a parking space for the company car from the employer, the rent reduces the non-cash benefit from the private use of the company car.

Employees cannot sue their employer for payment of the energy price lump sum, but must instead submit an income tax return to the tax office in order to receive the lump sum.

The contribution assessment thresholds and other social security values will rise by around 4 % in 2024, with the increase again being higher in the east than in the west.

Every new year brings changes to tax and social security law. However, the majority of these changes have still not been passed by the Federal Council.

As the mediation process for the Growth Opportunities Act will drag on until 2024, the Bundestag and Bundesrat have incorporated undisputed parts of the law into the Secondary Credit Market Promotion Act that has now been passed.

The higher wage settlements due to inflation will lead to significantly higher contribution assessment limits in social insurance for 2024.

A subsequent partial payment under a severance agreement may result in the reduced taxation of the entire severance payment as extraordinary income ceasing to apply.

The reform of long-term care insurance not only affects contributions, but also benefits in particular.

The contribution to the costs of running the household at the main residence as part of a dual household may not be clearly insufficient, but does not have to reach a certain limit or be regular.

With a comprehensive tax amendment act, which primarily contains simplifications and simplifications, the German government wants to provide new growth impetus for the German economy.