Koronawirus aktualnosci Niemcy
02.04..2020
Kurzarbeitergeld (KUG)
Wsparcie w kryzysie Koronawirusa
Wsparcie w kryzysie Koronawirusa
Kurzarbeitergeld is the most important tool of state aid for companies during the viral crisis. It is now easily and quickly allocated, and the budget allocated to this purpose in the federal budget has been drastically increased.
When there are no orders in the company due to the virus, the employer has the right to apply for a reduction in working hours: Kurzarbeit.
In some cases, it may even mean that employed people do not work at all.
In times beyond the viral crisis, Kurzarbeit was intended to partially relieve the company by reducing costs for employees. In times of crisis, this is a support for companies struggling with the consequences of a pandemic.
Employers receive a portion of their wage loss in the form of KUG. The employer receives money for this purpose from the Federal Employment Agency. Kurzarbeit's goal is to prevent employees from being laid off during the viral crisis. Despite financial problems, the company can provide basic health care to employees whose many years of knowledge and qualifications are invaluable. Otherwise, in order to survive the crisis, the owner of the company would be forced to lay off staff.
The compensation for reduced working hours is calculated on the basis of the net wage lost. As a rule, it amounts to 60 percent of the lost net salary.
How much is Kurzarbeitergeld in Germany?
The new wage is calculated at the percentage by which the regular working hours have been reduced. Gross wages are reduced by the same percentage as working hours. For employees, this very often means a significant drop in salaries. To compensate for this loss, at least partially, the employee receives KUG, or Kurzarbeitergeld, during this period. It is calculated on the basis of the loss in net wages and is generally 60% of net salary, or 67% if the worker's household has one or more children.
Example 1:
If the working time reduction is 100%, i.e. the employee is not working at all, he receives 60% of the net salary through the employer. The entire amount is returned to the employer by the German Employment Agency.
If the working time reduction is 100%, i.e. the employee is not working at all, he receives 60% of the net salary through the employer. The entire amount is returned to the employer by the German Employment Agency.
Example 2:
A waiter in a Berlin restaurant works 40 hours a week and earns 2,000 EURonetto a month. Due to the crisis, his working hours are reduced to 30 hours a week. Therefore, he works only for 75% of the working time agreed in the contract. He receives 75% of his normal net salary (€ 1,500). The net salary of this waiter will therefore be calculated on the basis of the net salary of EUR 1,500.
Please note that the gross wage written in the contract and the gross wage after the introduction of KUG will differ from the net wage before and after the introduction of shorter working hours, because with higher gross wages, more tax must be paid. The net wage depends on the individual case, tax class and other factors.
The application for KUG must be submitted to the employment office by the employer. In times of crisis, applications are processed quickly and with less restrictions.
The employer does not have to introduce shortened working hours, i.e. Kurzarbeit, throughout the company. It may limit the shift in working hours to the individual departments affected by the crisis. The working time of individual employees does not have to be reduced by the same amount. For example, one employee may work 50% less, while another may work 20% less.
To apply for a KUG, an employer must:
1. Notify the relevant employment office about the application. The decision whether the conditions for granting KUG have been met is most often made immediately after submitting the application.
2. Calculate the amount of KUG and pay it to employees covered by the shortened working hours.
3. Submit an application to the employment office for the return of KUG.
The relevant forms can be found in the offices and on the website of the Federal Employment Agency. The KUG refund application is usually processed immediately and it is enough to justify it with downtime due to the virus.
Before starting Kurzarbeit, employees should use the time off for overtime worked previously. Only thereafter is downtime considered inevitable.
An employer who orders overtime during the Kurzarbeit period is thus guilty of fraud. On the other hand, the employee, by executing the boss's order, helps him to commit a criminal act. In both cases, this may lead to criminal proceedings, as a result of which the guilty may be fined
In principle, the employee is entitled to vacation, this is even expected of those employed in the first phase of the crisis. The employer must ensure the payment of the same amount as in the course of regular work. During this period, however, the employee does not collect KUG.
March 30, 2020
Support for people who commute to work from Poland
Ministerstwo Finansów i Ministerstwo Gospodarki landu Brandenburg obiecują rekompensaty dla Polaków którzy z powodu ograniczeń epidemiologicznych nie mogą podróżować do Polski i z powrotem.
Poczdam - minister finansów Katrin Lange i minister gospodarki Jörg Steinbach uzgodnili środki pomocowe dla pracowników dojeżdżających z Polski do pracy w Brandenburgii, którzy są objęci nowymi polskimi przepisami dotyczącymi kwarantanny. Przepisy te mają wejść w życie jutro. „Zostańcie tu! Będziemy was wspierać”, Lange ponowiła dziś swój apel do polskich kolegów.
W myśl uzgodnionych dziś regulacji Polacy dojeżdżający do pracy będą od jutra otrzymywać rekompensatę w wysokości 65 euro za dzień. Ponadto na każdego przebywającego w Brandenburgii członka rodziny pracownika przysługuje dzienna kwota w wysokości 20 euro. Płatność ta ma zrekompensować dodatkowe koszty związane z pobytem w Niemczech, na przykład koszty zakwaterowania w hotelach lub pensjonatach, koszty posiłków lub inne dodatkowe wydatki. Od jutra, osoby dojeżdżające z Polski do pracy w Brandenburgii będą podlegały 14-dniowej kwarantannie w Polsce. W takiej sytuacji nie będą mogły pracować w Brandenburgii.
Minister gospodarki Jörg Steinbach oświadczył, że działania wspierające mają na celu „skuteczne utrzymanie życia gospodarczego w Brandenburgii. Ma to zasadnicze znaczenie!” Beneficjentami tej płatności są wszyscy Polacy dojeżdżający do pracy w Brandenburgii. „Rezygnujemy z przywiązywania uwagi do subtelnych różnic, których administracja nie będzie mogła wychwycić w praktyce, a które by jedynie rodziły nowe pytania. Dlatego mówimy wszystkim osobom dojeżdżającym z Polski do pracy w Brandenburgii: „Zostańcie z nami, kontynuujcie proszę swoją pracę” - powiedziała Lange.
Wsparcie ma być wypłacane co najmniej tak długo, jak długo środki wprowadzone po stronie polskiej pozostają w mocy, ale maksymalnie przez trzy miesiące. Brandenburgia wprowadzając takie regulacje podąża za przykładem Saksonii, jednak ze względów praktycznych i faktycznych idzie o krok dalej. Konkretne ustalenia dotyczące warunków wypłaty zostaną dokonane w krótkim czasie w porozumieniu z organizacjami przedsiębiorców i powiatami. „Możecie być pewni. Pieniądze będą.” - zapewniła minister finansów Polaków dojeżdżających do pracy.
W myśl uzgodnionych dziś regulacji Polacy dojeżdżający do pracy będą od jutra otrzymywać rekompensatę w wysokości 65 euro za dzień. Ponadto na każdego przebywającego w Brandenburgii członka rodziny pracownika przysługuje dzienna kwota w wysokości 20 euro. Płatność ta ma zrekompensować dodatkowe koszty związane z pobytem w Niemczech, na przykład koszty zakwaterowania w hotelach lub pensjonatach, koszty posiłków lub inne dodatkowe wydatki. Od jutra, osoby dojeżdżające z Polski do pracy w Brandenburgii będą podlegały 14-dniowej kwarantannie w Polsce. W takiej sytuacji nie będą mogły pracować w Brandenburgii.
Minister gospodarki Jörg Steinbach oświadczył, że działania wspierające mają na celu „skuteczne utrzymanie życia gospodarczego w Brandenburgii. Ma to zasadnicze znaczenie!” Beneficjentami tej płatności są wszyscy Polacy dojeżdżający do pracy w Brandenburgii. „Rezygnujemy z przywiązywania uwagi do subtelnych różnic, których administracja nie będzie mogła wychwycić w praktyce, a które by jedynie rodziły nowe pytania. Dlatego mówimy wszystkim osobom dojeżdżającym z Polski do pracy w Brandenburgii: „Zostańcie z nami, kontynuujcie proszę swoją pracę” - powiedziała Lange.
Wsparcie ma być wypłacane co najmniej tak długo, jak długo środki wprowadzone po stronie polskiej pozostają w mocy, ale maksymalnie przez trzy miesiące. Brandenburgia wprowadzając takie regulacje podąża za przykładem Saksonii, jednak ze względów praktycznych i faktycznych idzie o krok dalej. Konkretne ustalenia dotyczące warunków wypłaty zostaną dokonane w krótkim czasie w porozumieniu z organizacjami przedsiębiorców i powiatami. „Możecie być pewni. Pieniądze będą.” - zapewniła minister finansów Polaków dojeżdżających do pracy.
Przedstawione powyżej przepisy wejdą w życie, jeśli do jutra nie uda się na płaszczyźnie politycznej znaleźć rozwiązania zwalniającego osoby dojeżdżające z Polski do pracy z polskich przepisów dotyczących kwarantanny. Na razie nie pojawiły się żadne znaki, które by na to wskazywały.
March 24, 2020
Tax aspects of the Home Office in Germany.
Remote work in Germany. Tax aspects
Koszty zakupu dodatkowego sprzętu (takiego jak laptopy, drukarki lub urządzenia mobilne), a także dalsze inwestycje związane z pracą zdalną w domu (Home Office) mogą także stanowić koszty operacyjne dla pracodawcy (§ 4 ust. 4 EStG). Jeśli pracownik ponosi koszty związane z wyposażeniem, można je zadeklarować w zeznaniu podatkowym jako koszty reklamy (§ 9 EStG). Jeśli poza domem pracownik nie ma innego miejsca pracy, pod pewnymi warunkami w rocznej deklaracji podatkowej można uwzględnić także wydatki do wysokości 1.250,00 EUR. W tej chwili nie jest jeszcze jasne, w jakim stopniu tymczasowe zamknięcie pomieszczeń pracodawcy z powodu COVID-19 może być uznane za „tymczasowe stanowisko, które w inny sposób nie jest dostępne”.
KOZLOWSKI
Rechtsanwalt / adwokat niemiecki
KOZLOWSKI
Rechtsanwalt / adwokat niemiecki
23.03.2020
Niemieckie ulgi podatkowe w czasie pandemii Koronawirusa
German tax breaks during the Coronavirus pandemic
COVID-19: Tax Credits - Key Facts
COVID-19: Tax Credits - Key Facts
The boom in recent years has led to high tax advances and tax liabilities. During the Coronavirus pandemic in Germany, the outflow of financial liquidity particularly affects companies, entrepreneurs and freelancers, as it is accompanied by a significant drop in sales. Accordingly, from March 13, 2020, a new fiscal policy was introduced in Germany, in particular the following tax policy measures were implemented as part of the joint relief package:
• deferment of payment of due taxes;
• reduction of current tax advances;
• resignation from initiating enforcement proceedings by the end of 2020;
• forgiveness of some late payment.
The German Directorate-General for Customs has also been instructed to meet the expectations of entrepreneurs regarding taxes levied by the customs administration (eg energy or air traffic taxes). The same applies to the German Federal Central Tax Office with regard to insurance and sales taxes.
The Federal Ministry of Finance (FMO) and the Länder have already identified some of these tax benefits in published letters (e.g. the FMO letter of March 19, 2020 and the equivalent state decrees of March 19, 2020):
According to the FMO letter, taxpayers affected by the pandemic may submit applications for deferral of certain taxes due or yet to be due by the end of 2020 by the end of 2020. Taking into account the application, the competent authority should not charge its late payment interest. . In general, the economic downtime caused by the COVID-19 epidemic is understandable, but should be documented in detail and presented to tax authorities. However, the FMO explained that applications should not be rejected if taxpayers cannot prove the value of the damage each time suffered. In addition, there are no specific, strict requirements to meet the conditions for deferring tax payments. Significant simplifications were introduced in the first forms of such an application, for example at the Bavarian tax authorities. However, requests to defer taxes due from 2021 should be specifically justified.
The taxes included in the FMO list include: income taxes and corporate income tax (CIT). However, this does not apply to all taxes (e.g. payroll tax). Relevant municipalities will decide on deferral of payment of business tax. We can only hope that as many bodies as possible will join the FMO's demands.
It should be noted that the deferred tax payment does not cancel the tax liability, but only delays the payment date. However, this enables the liquidity shortage to be overcome at least for a certain period of time.
II. Applications for reduction of tax advances (§ 37 EStG in conjunction with § 164 AO)
Taxpayers may also submit applications for adjustments or reductions in certain tax advances by the end of 2020. This applies in particular to advances for personal and corporate income tax as well as taxes on business activity. Here too, there are some verification requirements. In this context, the authorities will not reject applications where taxpayers cannot prove the amount of the harm suffered. However, requests for reductions in pre-financing payments relating to periods starting in 2021 must (still) include valid reasons.
According to the letter from the FMO, tax authorities should refrain from applying enforcement measures (e.g. seizure of bank accounts) to debtors directly affected by the epidemic in relation to taxes owed or due by the end of 2020 by 31 December 2020. Moreover, the guilty authorities are to blame from March 19, 2020 to December 31, 2020, waive the imposition of penalties for late payment of these taxes, which are due from December 31, 2020.
It should be noted that the above-mentioned tax credits will initially only benefit those who are directly affected by the pandemic. In the case of indirect virus impact, the rules that have been in force so far remain, i.e. more stringent obligations to prove the circumstances indicated in the applications.
In addition to the possibility of submitting the above-mentioned applications, entrepreneurs should also take into account the possibility of submitting:
• Application for tax exemption;
• Request to extend the deadline, incl. to submit tax returns;
• Request to extend the deadline or its reinstatement in the course of the proceedings.
Given the current constraints in public life, the question of how taxpayers can reach the tax authorities is increasingly being asked. Some tax offices have already closed or recommend that you refrain from personal contact. In this case, inquiries should be made in writing or by telephone. Online access, such as Elster or the Download-Center, is still available without restrictions. E-mail communication is also possible due to security risks (Bayern Tax Office, NRW, Hessen, Baden-Württemberg).