Posts archive for July, 2020

s&w Steuerberatung > Blog > 2020 > July
January 18, 2024 General 0

DAC6 deadlines confirmed: options to submit reports

DAC6 deadlines confirmed: options to submit reports Background In our blog article dated July 8, 2020, we discussed that the deadlines for DAC6 reporting would not be extended. This means that effective from July 1, 2020, taxpayers in the EU are required to report on cross-border tax planning activities within 30 days from the day they started. Transactions and arrangements between June [...]
January 18, 2024 General 0

Important update: DAC6 deadlines confirmed by German tax authorities

Important update: DAC6 deadlines confirmed by German tax authorities In our blog article dated May 29, 2020, we discussed that the European Commission had confirmed in April 2020 that deadlines for DAC6 reporting would not be extended. This has been confirmed by the German tax authorities during a press conference on 6 July 2020, despite the subsequent hopes that deadlines [...]
January 18, 2024 General 0

On-demand work: risk of phantom wages

On-demand work: risk of phantom wages In many companies there is great uncertainty when employees are deployed on call (on-demand work). This often affects mini-jobbers or flexibly employed part-time employees subject to social security contributions, who often work without a written employment contract. On-demand work is particularly the case if the scope of the work to be performed is not […]

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