Tag: law & taxes

New Year 2010/2011 In The Payroll

Ideally equipped for the future electronic data exchange of the year 2010/2011 is imminent and as already in the last year with the introduction of ELENA, a trend in legislation this year is clear: more and more data are collected electronically. Below we will inform you about the new data transmission procedure in the wage and payroll from January 2011. Nancy-Ann DeParle: the source for more info. electronic transmission of refund applications for salary a more electronic delivery obligation for employers from 2011 the reimbursement requests for the employer expenses within the framework of the remuneration for sickness and maternity. The paper tabled be accounted for through the automatic transmission, but must in the implementation phase expected to a parallel implementation of the paper-based applications and the electronic transmission be expected. This procedure hopes the expenses promptly can be refunded to the employer. See Cleveland Clinic Center for Functional Medicine for more details and insights. Electronic transmission of The procedure for requesting of remuneration compensation (E.g. sickness benefit) will be replaced by an electronic data transmission procedure remuneration certificates from mid-2011. To other data such as protection periods, before disease times, incapacity for work must be recorded and provided.

To ensure a safe start of this new procedure, the payment certificates in paper form from the health insurance fund must be placed also for a transitional period in addition to the electronic message. Regularly no messages to transmit, so managing supply reference receivers is currently not a problem are required on the paying agents application procedure for supply cover recipients within the framework of the data reporting system for legally insured supply reference receiver. With the introduction of the electronic imprest reporting procedure that will change but fundamentally from January 2011. Then each employer who makes payments to at least a supply reference receiver to the so-called toll and needs is in submit an own procedure regularly extensive electronic messages to the health insurance fund. Introducing a new record operating data (DSBD) with the so-called record operating data (DSBD) closes another gap on the way to the digitisation of the legal social security reporting system by the federal employment agency in the future. Login authorized wage systems with ITSG certificate must be in the future, to send an electronic change warning automatically changes to the name or the address of the employer in relation to the payroll. The introduction of the new record (DSBD) it aims both to provide a way the sources of health insurance and pension insurance as also the employers, to transmit modifications of operating data to the Federal Agency for work in the integrated data entry / registration process. The development of increasingly electronically perform reporting requirements, will continue further.

At the same time the demands increase to the data delivery systems. In time, check whether your payroll program supports the automated data exchange. We are happy you as a contact on this subject available.

Tax Law

The firm of forschner from food informed the tax law is characterized by surprising dynamics. Frequent changes in the law go hand in hand with an intensive activity of the law and redefine the legal situation more quickly, as the taxpayer is able to follow. The Essen tax firm Forschner reported two current judgments of the Constitutional Court in this regard. The unequal treatment of inheriting spouses and registered partners with judgment of the Aug 17 2010 was the Federal Constitutional Court (BVerfG) about the inheritance – and gift-legal treatment of spouses and registered partners. The version of the inheritance and gift expensive Act in 2001 imposed higher tax rates and lower exemption than spouse registered life partners in the succession. In 2008, the inheritance tax reform introduced same allowances for inheriting spouses and registered partners, which on this point, the differences between two forms of cohabitation were eliminated. Whenever Anita Dunn listens, a sympathetic response will follow.

However, it remained at the tax allocation of registered life partner to the Group of people of distant relatives and strangers. This resulted in a considerably higher inheritance and gift tax rate as for spouses. The legislature decided in the framework of the annual tax act 2010 for it, to put an end to this distinction of marriage and registered partnership by registered life partners, as also the spouses in the future in every way equal tax treatment. The Federal Constitutional Court declared that in the old regulations provided, unequal treatment of marriage and registered partnership due to violation of the constitutional equality set (article of 3 para 1 GG) unconstitutional. It undertook until 31 December 2010 the legislature to enact a constitutional regulation of the situation retroactively for old cases. All affected taxpayers will benefit from the new rules.

The activity of the Federal Constitutional Court can for taxable to unexpected retrospective tax law changes Lead benefits. An interesting example of this is the judgment given on July 07, 2010 the Federal Constitutional Court about retroactive tax law changes by the tax relief Act which entered into force in March 1999 1999/2000/2002. Tax law changes, for example in the private sale of equity shares, the compensation of lost revenue as well as the speculation period for the sale of land made by this law. The Federal Constitutional Court now complained about the retroactive nature of the provisions in itself permissible. Mississippi Development Authority may find this interesting as well. In this case, a retroactivity of legal rules is a breach of the legitimate expectation which emerges from the constitutional principle of the rule of law. Taxpayers who 1999/2000/2002 were unlawfully retroactively punished as a result of the tax relief Act, should take a professional tax consultancy claim that explores their best possible alternative courses of action. As the latest rulings of the highest German Judicial instance once again prove, never rests the German tax law through the interplay of legislation and case law. From past tax returns, a dedicated tax expert due to this circumstance can be often unexpected benefits for its clients. Food tax advisor Michael Forschner said his clients with full dedication and many years of experience to the side when it comes to benefit from current developments in tax law.