Mail order sales subject to VAT will become so-called distance sales as of 01.07.2021. The national delivery thresholds will be replaced by a Europe-wide uniform de minimis threshold of 10,000 Euros. Entrepreneurs can report their distance sales subject to tax in other EU countries via the so-called One-Stop-Shop.

Determining the cost of private use of a car provided to an employee by the employer is a recurring source of difficulty. Although the law provides a fundamentally simple rule for the assessment, special features and exceptions must be taken into account thereafter.

Many people know and use coupon books. Whether the proceeds from the sale of voucher books are subject to the standard VAT rate was a matter for the Münster Tax Court to decide.

It sounds strange at first, but the North Rhine-Westphalia Regional Social Court nevertheless had to decide whether a fall on the way to the home office is legally covered by accident insurance.

VAT digital package

• Mail order becomes distance selling

Income tax

• Travel costs to care for grandchildren as extraordinary expenses?
• Proof of almost exclusive business use of a car when claiming investment deduction amount
• Review of tax relief for associations – tax offices provide information on duty to pay tax
• Tax consequences of insurance compensation after fire in a rented residential property

Wage tax

• Reduction of the 1% lump sum by expenses of the employee

Sales tax

• No application of the reduced VAT rate to voucher books

Procedural law

• Child benefit reclaims: Calculation of late payment surcharges by family benefits offices unlawful

Labor law

• Fall on the way to the home office is not covered by statutory accident insurance

Civil law

• Condominium owners‘ meeting must also be held during COVID 19 pandemic

Tax/social security dates – June/July 2021

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