Minimum Wage Increase from 2026
As 2025 draws to a close, one of the most significant labour market changes of recent years is about to take effect. From 1 January 2026, the next stage of the statutory minimum wa
Understanding Christmas Bonuses
By mid-December, many companies have already completed the accounting and payroll processing of year-end bonuses. In most cases, Christmas bonuses are paid together with the Novemb
Corporate Christmas Events
With the beginning of December, many companies enter the peak season of year-end events. Christmas parties are among the most important internal gatherings to bring teams together,
Christmas gifts for employees and business associates
With the start of Advent, many companies are focusing on their annual gift-giving season. Whether it's a small token of appreciation for business partners or a seasonal gesture of
Artists’ Social Insurance
The German Federal Ministry of Labour and Social Affairs has announced that the contribution rate to the Artists’ Social Insurance Scheme will be reduced from 5.0% to 4.9%, effec
VAT special audits
Companies operating in Germany need to be especially vigilant in managing their VAT: Recent figures from the German tax authorities show that special VAT audits alone in 2024 led
Paid Holiday Bonus in Germany
The paid holiday bonus is often seen by employees as a one-time financial benefit added to their salary. However, in Germany, this payment is not mandatory by law and is fully taxa
VAT Consequences of Transfer Pricing Adjustments
For a long time, it was generally assumed that value-added tax (VAT) and transfer pricing operate independently and do not affect one another. However, in their efforts to increase
VAT & Company Cars in France
A major shift in case law, now reflected in French tax doctrine, could open new opportunities for businesses regarding VAT on company cars. Following a ruling by the Court of Just
Taxation of French Civil Service Pensions
The German tax authorities have recently clarified how French civil service pensions are to be treated under the Franco-German Double Taxation Agreement (DTA). A consultation agree
