USA – Current development
On May 27, 2021, the the Secretary of State issued expanded guidelines for obtaining an NIE for travelers from countries affected by... Read More
BFH: Taxation of income from foreign pension schemes – 401(k) pension plan
BFH decision opposes the view of the tax authorities: The tax subsidisation of contributions to a “401(k) pension plan” in the accumulation... Read More
Tax treatment of premiums for compulsory Swiss accident insurance
Situation A German couple resident in Germany worked in Switzerland. Their income from non-self-employed work was taxed domestically under the cross-border commuter... Read More
Increase in time limits for short-term employment and other reforms
The time limits for short-term employment will be temporarily raised in 2021. This was decided by the Bundestag and approved by the... Read More
US entry ban extended again – United States restricts travel from India
The US government announced on April 30, 2021 that it was imposing an entry ban on foreigners from India due to the... Read More
Update – Overview: Entry applications within Europe
Update 19.04.2021: No other countries have issued additional entry notifications. Please note that in addition to the entry notifications, many countries also... Read More
USA – Current developments
Due to the situation with COVID-19, U.S. consulates in Germany are still only processing emergency appointments regardless of visa category. In order... Read More
Update – Overview: Entry applications within Europe
Update 06.04.2021: No other countries have issued additional entry notifications.
No accident insurance cover on the way to the home office
Work-related accidents are covered by the statutory accident insurance. Under certain conditions, this also applies when departing from the usual path.
Proposed legislation: Posting of workers after Brexit
By means of the proposed legislation, to be taken from the printed matter 19/26891 of the German Bundestag of 23 February 2021,... Read More
