zmiany prawne niemcy 2020
Nowe przepisy dla przedsiębiorstw w Niemczech od roku 2020.
Increase in the minimum wage
The statutory minimum wage in Germany will increase in 2020. From January, employers will have to pay at least EUR 9.35 gross per hour, instead of EUR 9.19. Industry minimum wages will also increase, for example in the electrical, roofing, cleaning and care sectors. This change also applies to the employment of students. The Hans Böckler Foundation has published detailed information for all sectors. The minimum wage of temporary workers has already increased in October 2019 - to EUR 9.96 (West) and EUR 9.66 (East).
Until now, small entrepreneurs were those who in the previous year did not achieve more than 17.5 thousand. Euro turnover. This limit will be increased to 22,000 Euro from January 1, 2020, under the provisions of the Bürokratieentlastungsgesetz III.
If entrepreneurs offer or subsidize special health services for their employees, they receive a tax credit in return. In 2020, this amount will increase from EUR 500 to EUR 600 per employee per year.
After changing the IT system, entrepreneurs only have to keep old computers with the company's tax data for five years, and not for the previous ten years. After this deadline, they are only required to store old files on a data carrier.
Restriction: Once a tax audit has commenced, computers and software cannot be disposed of until the end of the tax audit - even if the five-year period has passed in the meantime.
Anyone receiving visitors will be able to use electronic registration procedures instead of using paper registration forms. Registrants can now use the "customer authentication" procedures that have been set out in the Payment Services Directive from 2019 to identify visitors, or use the electronic ID functionality.
Previously, employers could apply a flat-rate wage tax of 25 percent to short-term workers - such as temporary workers in agriculture - if the average wage per working day did not exceed 72 Euro. This limit increases to 120 Euro.
Group accident insurance: higher lump sum limit
If the employer pays contributions to group accident insurance, they are subject to a flat-rate income tax of 20 percent - provided they do not exceed EUR 62 per employee per calendar year. This flat-rate limit increases to 100 Euro.Foreign fines and penalties are no longer business expenses.
According to the German "Act on further tax promotion of electric mobility and amending further tax regulations" entrepreneurs can no longer count fines and administrative penalties received in other EU countries as operating costs. Interest on fines from tax avoidance will also be subject to a non-deduction from operating expenses.
If the employer provides his employees with further training, so far these benefits are only tax-exempt if they are work-related. This limitation no longer applies. Further training will also be tax exempt as long as it "improves the employability of the worker" - such as language or computer courses.
If an employer finances tickets for his employees, he can only tax this flat-rate benefit if he pays them in addition to the wages.
From 2020, the situation will change: employers will always be able to tax costs at the flat rate of 25 percent. This regulation applies to journeys by public transport between home and first place of work, as well as private journeys by local public transport.
The act implementing the directive amending the 4th EU Money Laundering Directive tightens the reporting obligations regarding the transparency register: From 1 January 2020 companies (both capital and partnerships) will have to not only list the beneficiaries and the nature and scope of the economic interest, but also, for example, nationality. If not, fines will be imposed.
Another change: not only a small group of interested third parties will have access to the register - the register will be available to everyone from the beginning of the year.
From 2020, the more stringent requirements of the Law on Protection against the Manipulation of Digital Grounds (Kassengesetz) will apply to restaurateurs, hotels, retailers and other cash-receiving businesses. Cash registers must have anti-counterfeit memory and security modules certified by the Federal Information Security Authority (BSI).
German entrepreneurs who have a cash register are required to retrofit it by September 30, 2020. Cash registers that cannot be modernized must be replaced by the end of 2022.
In addition, enterprises must report to the tax office within one month if they purchase or liquidate an electronic cash register. Cash registers purchased by December 31, 2019 must be declared by January 31, 2020.
Open cash registers, which do not require technical support, can also be used by entrepreneurs after 2022.
Further regulations: In the future, customers will always need to receive a receipt, either on paper or electronically.
Until now, third-country skilled workers without a university degree could work in Germany only if they were employed in the so-called wanted occupations - such as nursing care for the elderly. From March 2020, all skilled workers - irrespective of their profession - will be able to do so. Provided they have a job promise, recognized professional qualifications and language skills.
Further changes under the Skilled Workers Immigration Act: Entering Germany without proof of work and applying for a six-month visa to look for a job is no longer just for researchers, but also for skilled workers who have completed vocational training.
The requirements include recognized professional qualifications and a means of subsistence (at least EUR 720 per person). Special rules apply to people over 45 and apprentices.
In the event that the principals subcontract the performance of the contract, they are responsible for whether the social security contributions for the employees of the subcontractors are actually paid. Liability of principals aims to improve the social protection of German workers, including in the parcel delivery sector, and to reduce illegal payments, social security fraud and unfair competition.
The above does not apply to shippers and those who have certificates of non-arrears with their subcontractors. They are issued by Kasa Chorych and professional associations of employers, provided that the subcontractors have paid social insurance contributions correctly so far.
Entrepreneurs who purchase a purely electric utility vehicle can make a special depreciation of 50 percent of the cost in the same year - in addition to the regular depreciation of wear and tear. The regulation is to apply for a limited period from 2020 to 2030.
More honesty in online trading
From mid-July 2020, the Platform-to-Business-Verordnung Regulation (P2B Regulation) will apply throughout the EU. Among other things, the regulation contains transparency rules which are intended to enable fairer competition. For example, online platforms such as Amazon or Check24 will have to develop clear and understandable general terms and conditions explaining, among other things, when and why access for traders may be blocked.
In addition, online platforms will be required to disclose the ranking criteria by which products and services appear higher or lower in the results list. They must inform you if a paid influence on the ranking is possible.
Higher Housing Bonus
According to the 2019 tax law, the housing bonus will increase in 2021 from the current EUR 512 to EUR 700 for single parents and EUR 1400 for married people. In addition, more people will then be entitled to the Housing Bonus: so far they have been paid to people with a maximum taxable annual income of EUR 25,600 - this amount rises to EUR 35,000.
Most taxpayers will no longer have to pay solidarity tax surcharges from 2021. So far, only employees who have not exceeded the dismissal threshold of EUR 972 are made redundant. This exemption limit has been increased to 16,956 Euro.
This means that anyone with a taxable annual income of less than EUR 61 757 will not be subject to the solidarity levy - this applies to around 90 percent of taxpayers. Anyone above this does not pay the full 5.5 percent directly on payroll tax - this amount gradually increases up to a limit of € 96,409 of taxable income. Only those who exceed this limit will have to pay the full solidarity surcharge - around 3.5 percent of taxpayers.
The "yellow slip", that is a medical certificate confirming the incapacity for work of employees, will be available only in an electronic version. In the future, employers will be informed by e-mail from the health insurance fund when and when the incapacity for work continues and when the payment of wages expires. Data exchange systems should be ready by 2021 when the rules will apply.