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In its Circular of 19 December 2025, the German Ministry of Finance updated its Circular of 12 December 2023 (BStBl. I 2023, p. 2179) on the tax treatment of employment income under double taxation agreements (DTAs). Note: The paragraph numbers below refer to this Circular.

The ECJ specifies the 25% threshold to determine the social security law to be applied to cross-border work. Find out more now.

The provisional social insurance contribution assessment limits for 2026 have been announced and will now be proposed to the Bundestag. We summarize what employers need to know now.

From the start of 2025 new thresholds apply to social insurance. The thresholds have been adjusted to match the trend in income.

Organisations and the self-employed who regularly commission creative or publication services shouldn’t forget an important deadline at the turn of the year – reporting their social insurance contribution for artists for 2024. The contribution deadline is 31 March 2025. In this post we tell you what you need to look out for to comply with your contribution duties properly and on time.

The new guideline deals in detail with the allocation of wages in cases in which employees receive both taxable and tax-free wages in Germany. In particular, the application of the daily tax table for salary payment periods as of 1 January 2025 is addressed.

Federal Ministry of Finance allows nationals of EU or EEA member states with residence or habitual abode in Switzerland to apply for voluntary income tax filing in Germany.

On 17 July 2024 the German government adopted a growth initiative to boost Germany’s attractiveness, competitiveness and innovative strength as a place to do business. In addition to simplifying tax law, tax concessions for overtime and foreign skilled workers are intended to make Germany more attractive as a place to do business.