Payroll audits
Failure to conduct random payroll audits can result in directors being held liable for payroll taxes.
English Business News March 2025
Tax recognition of retroactive legal transactions
Retroactive legal transactions are only recognised in tax law under special conditions. This also applies to agreements that were initially concluded subject to approval and are subsequently approved retroactively.
Daily allowances for permanent employment
Employees can receive tax-free daily and overnight allowances for business trips. However, in the case of permanent employment on the client's premises, there is no business trip and therefore no tax-free travel allowances can be paid.
Share options from third parties
The previous case law, according to which only payments made by the employer itself were taxable, has been superseded. Employers must also pay payroll tax on share options granted by third parties.