Read our insights, reports and more

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.

With the start of 2025, significant changes to the law governing payroll tax and social insurance came into force. From the abolition of the “one fifth rule” for payroll deductions to new long-term care insurance contributions to changes to deadlines for applying for allowances – many rules have a direct influence on everyday accounting. Current case law and tax authority guidelines also offer options for structuring. This article gives you a compact overview of the most important points.

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.

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.