Global Mobility Pulse

As an employer, stay up to date on the latest developments in the field of global mobility and payroll tax with “Global Mobility Pulse”! Our newsletter regularly provides information on topics and issues relating to national and international law, tax and payroll accounting – informed beyond borders!

Publication frequency: every 2 months & occasion-related

Edition May 2025

Current developments in international mobility

Deductibility of “Work from Anywhere” expenses for income tax purposes
401(k) pension plan – amended legal framework as from 01/01/2025
Update: Launch of the EES and ETIAS systems
New coalition agreement 2025 and labour migration: What can we expect
The future of posting declarations: A single eDeclaration in the EU
International Collaboration in Practice – Global Mobility Network Days 2025
Company bicycle in the context of early termination of employment during the lease: Are there any tax pitfalls?
German Federal Fiscal Court (BFH): Tax treatment of prize money for scientific publications

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Edition March 2025

Current developments

Abandonment of residence in Germany – What does this mean and who to notify?
Electronic application for the A1 certificate from 1 January 2025
A look into the past and outlook: Effective approaches for Global Mobility in challenging times
Costs of travelling between home and place of study for part-time students
Federal Fiscal Court (BFH): Periodic distribution of a lease down payment as part of the calculation of the total annual vehicle costs
Update of the BMF letter on the ELStAM procedure
Events

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Edition January 2025

New developments in 2025: income tax, social security and EU changes

Guest post: impact of Donald Trump's re-election on US immigration policy and US tax policy
New EU border controls: introduction of the EES and ETIAS systems
European Union/Schengen Area: Bulgaria and Romania become fully parts of the Schengen Area as of New Year 2025
New salary limits for the EU Blue Card 2025
Determination of tax-free and taxable wages in the wages tax deduction procedure
Employer's expenses for employees working in positions exposed to security risk/for security measures
Tax exemption for top-up contributions per German Partial Retirement Act

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Edition November 2024

Current developments in international mobility

Important changes to the electronic payroll tax form from 2025
Allocation of the taxation right over salary during irrevocable gardening leave
Tax office Hamburg: Employer contributions to a pension fund that grants the employee an entitlement to cash benefits in the form of pensions or lump-sum settlements constitute cash remuneration and not a benefit in kind within the meaning of § 37b (1) and (2) of the German Tax Act (EStG)
New EU border controls: Introduction of the EES and ETIAS systems
Foreign students: A solution for businesses in times of skills shortages
Employer's payments into compulsory insurance upon application as part of pension insurance per § 4 (1) No. 2 SGB VI
A new procedure: Digital visa application via the Consular Services Portal
Events

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