ASTHOM Partners Collaborates to Strengthen Support for Japanese Companies Globally 法人名 ASTHOM PARTNERS 株式会社 本社所在地 100-0004 東京都千代田区大手町 1-9-5 大手町フィナンシャルシティノースタワー24 階 代表者 虷澤篤志、齋藤俊輔 設立 2022 年 12 月 株式会社 AGS コンサルティングと Hotta Liesenberg Saito LLP の共同出資により設立。 資本金 1,000 万円 事業内容 企業の商標権、著作権、特許権等の知的財産権の取得、管理およびコンサルティング業務等 Web サイト https://asthom.co.jp/
Working from home does not only save time to commute to work but also saves your tax. From 2023, employees can deduct up to €1,260 per year for working from home in their income tax returns even though they have an alternative workplace at their employer’s premises. A daily allowance of €6 per day can be claimed for a maximum of 210 days per year regardless of whether work is done at home at the kitchen table or at a desk. However, the lump sum is only available for days on which you spend more than half of your working time in your home office and do not visit a primary place of work outside your home. Nevertheless, if these conditions are met, employees may also attend appointments away from home in between their working hours at home. For example, if an employee works at home for five hours and has a business meeting outside the company for two hours in the afternoon, they can still claim the daily allowance of €6 for this day.
Even though the home office plays an important role in many industries, the labor market expects a certain degree of flexibility. However, sometimes the distance between home and the workplace is too great to commute every day. In this case, it is often easier to rent a flat around the place of work. The costs of this can be recognized as income-related expenses up to a certain limit. The interesting question is: How far does the distance to the main residence have to be? The Münster Tax Court (FG) had to rule on such a case recently. The plaintiffs were a husband and wife who have a joint household in city S. The plaintiff has been the managing director of “H” GmbH & Co KG in city E since August 2018. The distance between the home in city S and the workplace in city E is 30 km. In February 2020, the plaintiff rented a second home in city E approximately 1 km from his place of work. He had previously rented a holiday flat in city D. Among other things, he claimed the rental costs in city D and city E, relocation costs from city D to city E
ASTHOM PARTNERS Welcomes UK-based Greenback Alan LLP as a New Member ~ Providing Services Across 13 Countries and 35 Locations Worldwide ~ On June 19, 2024, the UK accounting firm Greenback Alan LLP (HQ: Spa Road, London; Managing Partner: Stephen Dabby) joined the global accounting network “ASTHOM PARTNERS”. With this addition, the member firms of ASTHOM PARTNERS now include AGS Consulting Co., Ltd. (HQ: Chiyoda-Ku, Tokyo; Chairman: Atsushi Kanzawa, President: Yoshihide Hirowatari, hereinafter “AGS”), Hotta Liesenberg Saito LLP (HQ: Torrance, California; Global CEO: Shunsuke Saito, hereinafter “HLS”), and Greenback Alan LLP.
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?
1. Uncertainties regarding Real Estate Transfer Tax have been eliminated 2. Shareholder Managing Director : Private Use of Company Car is to be assumed 3. Meals from the Employer as Non-Cash Benefits will apply from 2024 4. New Income Limits for Parental Allowance (Elterngeld)
1. Update in Mandatory Electronic Invoicing. 2. Gastronomy from 1st January, 2024: VAT Rate jumps back to 19%. 3. Private use benefit from company cars: Changing the calculation method can save taxes. 4. Due to increase in the annual income threshold as of 1st January, 2024: Reassess public health insurance obligation. 5. Low-value assets. 6. Special depreciation according to Section 7g Individual Tax Law.
1. Improvement in company car taxation of electric vehicles planned from 2024. 2. BFH decision on non-cash benefits from company car hire. 3. Loss from the sale of significant shares of GmbH. 4. BFH ruled on the legal situation related to GmbH insolvency. 5. Treatment under income tax related to subsequent payment of social security contributions by means of a summation notice.
The Council of the European Union reached a provisional and conditional agreement on the Carbon Border Adjustment Mechanism (CBAM) regulation. CBAM was proposed by the European Commission („EC”) in July 2021 to prevent the risk of carbon leakage. The products of the following sectors will be covered by CBAM; iron and steel, cement, fertilizers, aluminium, electricity, and hydrogen, as well as some precursors and a limited number of downstream products. Indirect emissions would also be included in the regulation in a well-circumscribed manner.
On December 1, 2022, the Council of the European Union adopted its negotiation position on the corporate sustainability due diligence directive. Similar regulations of supply chain due diligence have been enacted or implemented in multiple member states, such as Germany and France. This directive will unify, if it would be implemented, supply chain acts regulations of the Member states.
