Download: Monthly Information January 2022

As at every turn of the year, there is a plethora of new legal regulations and changes. I have compiled the most important ones for you at the beginning of this monthly information.

The Corona crisis continues to occupy legislators and the courts. As a result, various tax law reliefs have been extended, such as in particular the possibility of continuing to defer tax receivables without interest, or tax law reliefs with Corona aid.

The Federal Labor Court had dealt with consequences of the lockdown under labor law and clarified the question of whether the employer who has to temporarily close his business due to a government-imposed general „lockdown“ to combat the Corona pandemic bears the risk of the loss of work and is obliged to pay employees compensation under the aspect of default of acceptance.

With effect from 01 August 2021, the notification fiction has ceased to apply and the transparency register has become a full register. As a result, previously dispensable notifications are now required. As a relief, the legislator has standardized transition periods for associations that were exempt from a notification requirement until July 31, 2021, which will expire in 2022.

Change of year

  • Important new regulations from January 2022

Income tax

  • Corona – tax relief
  • Travel expenses as travel expenses? – On the typical working day visit to a meeting point
  • Reserve for replacement purchases – extension of the reinvestment period

Wage tax

  • Wage tax for digital company party?

VAT

  • Changed VAT rules for agricultural businesses
  • Third Corona Tax Assistance Act – continued application of the reduced VAT rate
  • On the period of invoice correction in the case of incorrectly reported VAT
  • Case Law of the European Court of Justice on the Option of Allocation for VAT Purposes
  • Calculation Scheme for Slot Machines with the Possibility of Profits

Labor Law

  • No continued payment of wages in lockdown

Other

  • The Transparency Register – A Full Register Effective Immediately
  • Disposal of tax-relevant documents: Observe retention periods!
  • Corona crisis: further extension of procedural tax relief
  • Bundesrat votes on extension of corporate aid

Tax/Social Security Dates – January/February 2022

Link to all client monthly information 2021 and 2022

Über Sibille Decker

Steuerberaterin
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