Global Mobility Pulse

As an employer, stay up to date on the latest developments in the field of global mobility and payroll tax with “Global Mobility Pulse”! Our newsletter regularly provides information on topics and issues relating to national and international law, tax and payroll accounting – informed beyond borders!

Publication frequency: quarterly

Edition November 2024

Current developments in international mobility

Important changes to the electronic payroll tax form from 2025
Allocation of the taxation right over salary during irrevocable gardening leave
Tax office Hamburg: Employer contributions to a pension fund that grants the employee an entitlement to cash benefits in the form of pensions or lump-sum settlements constitute cash remuneration and not a benefit in kind within the meaning of § 37b (1) and (2) of the German Tax Act (EStG)
New EU border controls: Introduction of the EES and ETIAS systems
Foreign students: A solution for businesses in times of skills shortages
Employer's payments into compulsory insurance upon application as part of pension insurance per § 4 (1) No. 2 SGB VI
A new procedure: Digital visa application via the Consular Services Portal
Events

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