May 2024

German Tax Updates in May 2024

1.  Earn-out Payments are not Taxable Until Received 

2.  Reversal of Hidden Reserves: Profit Surcharge of 6% is Legal 

3.  Caution Against Occupational Hazards for Short-Term Employees 

4.  Basic Information of the Electronic Logbook – Changes Must be Excluded or At Least Documented 

5.  Job Search: Which Application Costs are Tax Deductible?


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