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Here you will find all contact details and publications of Dr. Christian Hick Labor and Social Security Law 18.10.2024 | Dr. Christian Hick Ministry of Finance circular of 8 October 2024: daily tax table for wage tax de-duction pushed back to 2025 In its circular of 8 October 2024, Germany’s Ministry of Finance (Bundesministerium der Finanzen – BMF) addresses the calculation of the wage tax burden in the case of… Compliance 28.05.2024 | Dr. Christian Hick The 2024 Annual Tax Act Draft: Extending limited tax liability on employment income The 2024 Annual Tax Draft provides for an extension of the income from employment that is subject to limited income tax liability. The new section 49(1) no. 4 letter f of… Labor and Social Security Law 13.03.2023 | Dr. Christian Hick Wage Tax Guidelines 2023: Increased German wage tax burden for employees partly working in Germany The German Federal Ministry of Finance has recently published its amended Wage Tax Guidelines 2023. These are applicable as of 1 January 2023. The Wage Tax Guidelines are… Labor and Social Security Law 30.11.2022 | Dr. Christian Hick Practically applying the tax free ‘inflation compensation allowance’ For many employees, mitigating the consequences of increased consumer prices is currently of considerable importance. As a result, the authorities in Germany have reacted… Corporate and Group Tax Law 10.02.2021 | Dr. Christian Hick Lohnsteuerhaftung des Arbeitgebers: Optimierungsansätze auf Grund der Absenkung des Solidaritätszuschlags Der Gesetzgeber hat den Solidaritätszuschlag mit Wirkung ab dem Veranlagungszeitraum 2021 durch eine deutliche Anhebung der Freigrenze (§ 3 Abs. 3 Nr. 2 SolZG) zugunsten… Corporate and Group Tax Law 22.09.2020 | Dr. Christian Hick Praktische Anwendungsfragen der Gewährung eines steuerfreien Corona-Bonus Gemäß § 3 Nr. 11a EStG i.d.F. Corona-Steuerhilfegesetzes vom 19. Juni 2020 können Arbeitgeber ihren Arbeitnehmern zwischen dem 1. März 2020 und dem 31. Dezember 2020 auf… Corporate and Group Tax Law 23.07.2020 | Dr. Christian Hick JStG 2020: Zusätzlichkeitskriterium lohnsteuerlicher Begünstigungsnormen soll neu geregelt werden Mit dem in dem Referentenentwurf eines JStG 2020 vorgesehenen § 8 Abs. 4 EStG-E soll das sogenannte Zusätzlichkeitskriterium lohnsteuerlicher Begünstigungsnormen erstmals… Corporate and Group Tax Law 21.01.2020 | Dr. Christian Hick New German lump-sum taxation regime for wages of employees with limited tax liability On November 22, 2019 the German Bundesrat approved Germany’s Third Bureaucracy Relief Act (Drittes Bürokratieentlastungsgesetz 2019). With this act, the legislature added… Corporate and Group Tax Law 02.12.2019 | Dr. Christian Hick Annual Tax Act 2019 tightens withholding obligation for economic employers in Germany On November 29 the German Bundesrat approved Germany’s Annual Tax Act 2019 (Gesetz zur weiteren steuerlichen Förderung der Elektromobilität und zur Änderung weiterer…