Pensions, social security and taxation

Information on retirement, pensions, income tax, social security and taxation of benefits.

Germany :: Retirement

In Germany, the legal rules on retirement and state pensions have been subject to a series of reforms …

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Germany :: Occupational Pensions

The Act on Strengthening Occupational Pensions came into force on January 1st 2018 …

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Germany :: Income tax, social security and taxation of benefits

Income tax Who is liable Individuals are subject to tax on their worldwide income if they have a personal use domicile in Germany or have a “customary place of abode” in Germany (presence in Germany for an uninterrupted period of six months that may fall in two calendar years) …

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Germany :: Penalty for not remitting contributions

If a company hires any employees and fails to remit appropriate social security contributions to the health and welfare bodies they will not only be subject to statutory penalties, but will also be required to remit all unpaid contributions at the most unfavourable tax class …

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Germany :: Health insurance

In Germany it is mandatory for employees earning less than 4,463 euros per month (rate in 2014) to be enrolled in the statutory health insurance scheme (Gesetzliche Krankenversicherung or GKV) …

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Germany :: Disability insurance

A disability pension (officially called a reduced earning capacity pension) exists to cover employees unable to work and earn full wages because of their disability …

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