Jasmin Ochsmann

Hamburg

Senior Manager

+49 40 32088 1158

Jasmin Ochsmann - Tax Adviser

Jasmin Ochsmann has many years’ experience providing advice on wage tax to national and international business of various sizes. She also has experience in tax advisory (incl. on wage tax) related to employee and management share ownership plans and performance-related pay schemes, both nationally and internationally.

Fields of expertise

  • All-round wage tax advice for international and foreign companies on various national and international issues
  • Advisory and assistance with wage tax audits and out-of-court legal remedies
  • Subsequent returns of basis of taxations including tax offence aspects  
  • Tax advisory (incl. on wage tax) on employee and management share ownership plans under the law of obligations and company law

Memberships

  • Hamburg Chamber of Tax Advisers [Steuerberaterkammer Hamburg]
Qualifications
  • Tax Adviser
  • LL.M.

Services

Tax

Connect

Latest Articles

View more

Company events from 2026 – is your business still going in the right direction?

Wage tax & social security | Tax Amendment Act 2025

Following the judgement of the German Federal Fiscal Court [Bundesfinanzhof–BFH] of 27 March 2024, up to the end of 2025 flat-rate taxation at 25 per cent could be charged on benefits granted in connection with company events even if the event was not open to all employees. The Tax Amendment Act [Steueränderungsgesetz] 2025 has significantly tightened this option with effect from 1 January 2026. Flat‑rate taxation is now only permitted if the event is open to all the employees of a business or business unit – otherwise, substantial additional tax and social security costs may arise. What are the practical implications of this, and what should companies look out for in 2026? We’ll get you on course and explain the details.

Hannes Zug
Jasmin Ochsmann
| 5 min read | 13 May 2026

Update | Energy relief scheme – relief premium of up to 1,000 euros for employees stopped for the time being

Employment and tax law | Energy relief

The German federal government is planning to counter the current high costs of energy by introducing a relief premium. Employers will be able to make a voluntary pay-out to their employees of up to 1,000 euros tax- and social security-free by the end of 2026.

Thomas Felzmann
Sandra Guyot
Julia Mika
Stephanie Saur
Jasmin Ochsmann
Ekatarina Petrusevych
Hannes Zug
| 3 min read | 12 May 2026

Expansion of digital payroll interface – companies should not underestimate the need to take technical action

Payroll tax audit | Digital payroll tax interface

Article 3 of the Seventh Regulation Amending Tax Regulations expands the Digital Payroll Interface (Digitale Lohnschnittstelle–DLS). In future, employers are not only to prepare standard payroll data digitally but also the data determined and used for this purpose used by upstream and ancillary systems. The tax authorities’ goal is understandable. In practice, however, the change will throw up considerable technical, organisational and data protection questions. This new version of section 4(2a) of the Income Tax Implementing Regulation (Lohnsteuer-Durchführungsverordnung–LStDV) applies to the data recorded in payroll accounts from 1 January 2027.

Thomas Felzmann
Sandra Guyot
Julia Mika
Jasmin Ochsmann
Ekatarina Petrusevych
Stephanie Saur
Hannes Zug
Mihai Timciuc
| 6 min read | 04 May 2026
View more
Get in touch

Jasmin Ochsmann

Senior Manager

Contact Jasmin Ochsmann

Meet our People

View All People