Dependent employment of the shareholder-managing director of a GmbH, status procedure and change in actual circumstances

The Federal Social Court ruled on 29 March 2022 (case reference: B 12 KR 1/20 R) that the status determination notice is an administrative act with permanent effect that can be revoked with retroactive effect in the event of a significant change in factual or legal circumstances.

Future financing act – new tax benefits for employee participation programs

From 1 January 2024, employee participation programs may fall more frequently under the benefits of § 19a German Fiscal Code (Einkommensteuergesetz – EStG) (special provision for income from employment in the case of asset participations –Sondervorschrift für Einkünfte aus nichtselbständiger Arbeit bei Vermögensbeteiligungen) and therefore benefit from the associated tax advantages.