The benefits and contributions of statutory long-term care insurance will be adjusted in several stages, with the change in contribution rates already taking effect from July 1, 2023.

The introduction of the Deutschlandticket on May 1, 2023 will make job tickets even more attractive, which employers can grant tax-free or tax-reduced in many cases.

A coronavirus infection and the resulting long-term consequences can generally be considered an occupational accident if the infection can be proven beyond doubt in the workplace.

Anyone who temporarily works in their home office for health reasons can also claim the office for tax purposes if the employer provides another workplace.

In addition to a higher employee lump sum, there will be changes in social security law in 2023.

The most recently included changes include a further increase in the employee lump sum and a limited tax liability for state aid for gas and district heating customers.

The application for the special expense deduction of Riester contributions can also be made informally and retrospectively, but no longer if the tax assessment notice is already final.

The Bundestag and Bundesrat significantly increased the tax relief provided by the Inflation Compensation Act and passed the law at the beginning of November.

Even if the employee makes additional payments for the use of the company car, no pro rata deduction of income-related expenses is possible for family trips home as part of a double household management.

Employers can now pay their employees a tax- and social security-free inflation adjustment bonus of up to 3,000 euros.