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    With 13 published issues in a calendar year Tax Rendement offers the most up to date answers to your professional questions with news, themes and articles.

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    Tax Rendement 2021-02

    When is final levy allowed, or even obligatory?

    On certain forms of wages paying statutory payroll taxes is allowed, or even obligatory, in the form of a final levy. These taxes are not withheld from your employee’s wages, but will be charged to you. What are the wage components that a final levy must or may be applied to and what is the relevant tax rate? The possibility (and sometimes the obligation) of a final levy only exists for statutory payroll taxes. There is no final levy for the employee insurance contributions and income-related contributions under the Healthcare Insurance Act (ZVW). Therefore, for the wage components subject to a final levy, no employee insurance contributions are due and no income-related contributions under the ZVW have to be withheld and paid. Wages involved in (...)

    Pay attention when you declare the last VAT for 2020!

    The last VAT return for 2020 must be submitted and paid before the end of this month. And there is a little extra to it. Besides the regular figures, entrepreneurs will also have to make some specific corrections in this return. What are these corrections? Filling in the last VAT return of the year 2020, the entrepreneur must remember to include all corrections and settlements. What does he need to consider?  Firstly, the entrepreneur’s private (...)