Go Beyond

Recent legislative changes and upcoming administrative guidance have brought important updates to the (wage) tax treatment of employer-provided benefits, particularly regarding incentives for company cars with alternative engines and reimbursement of electricity costs. In this article, we provide an overview of the current (wage) tax regulations for company cars and outline the differences between lump-sum and itemized reimbursement models for charging electric vehicles. Employers will gain practical insights into how to implement these benefits in a tax-optimised and legally compliant manner.

If the penultimate partner of a limited partnership (KG) leaves the partnership, the partnership assets are transferred to the last partner. As a result of such an "accretion", the question arises as to whether and to what extent the tax losses of the former KG can be used by the last remaining partner. Recently, the Federal Fiscal Court (BFH) (ruling of 19 March 2025, XI R 2/23) had to decide on the use of offsettable losses in accordance with Section 15a EStG and trade losses in accordance with Section 10a GewStG by the remaining limited partner - and ruled in favor of the taxpayer.

The ECJ specifies the 25% threshold to determine the social security law to be applied to cross-border work. Find out more now.

The provisional social insurance contribution assessment limits for 2026 have been announced and will now be proposed to the Bundestag. We summarize what employers need to know now.