Go Beyond

As of July 1, 2025, the process for determining parental status and the number of children to be considered for the calculation of long-term care insurance contributions has been digital-ized. The German authorities now automatically transmit the relevant data to the contribution-paying entities. Under certain conditions, this procedure also allows for retroactive corrections of long-term care insurance contributions, going back as far as July 1, 2023. What does this mean for you as a company and employer?

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.