The energy price flat rate of EUR 300.00 is intended to compensate for the currently high energy prices. In order to receive the energy price flat rate, you must meet certain requirements.
If you were registered at a university or a (vocational) technical school in Germany on December 1st, 2022 and also lived in Germany, you can be entitled to a one-time energy price flat rate of 200 euros if certain requirements are met.
Information on the tax and social security treatment of marginal employment can be found in the brochure published by the Federal Ministry of Labor and Social Affairs (see links). The wages for marginal part-time employment are always taxable. The ...
The acquisition of domestic property is subject to real estate transfer tax. The tax rate in Hamburg for all acquisitions made after December 31, 2022 is 5.5%.
By taking allowances into account in the wage tax deduction criteria, the wage tax that the employer has to withhold from the employee's wages is reduced.
The tax authorities offer employers who are unable and for whom it is unreasonable to electronically access the wage tax deduction features of their employees a substitute procedure (so-called 'hardship rule'). For this purpose, the employer must ...
