News


ATTENTION: New calculation period for the assessment basis for unemployment benefits, since July 1, 2020.

A long planned change in unemployment insurance laws went into effect as of July 1, 2020. Until now, calculation of unemployment benefits was in accordance with the time of application and adjusted with income from the last or previous year. As of July 1, the exact date of application is regarded as the basis.

This means, the following:

Calculation is based on the last twelve monthly contributions to the unemployment system before expiration of the (12 month) correction period. If there are less than 6 months of contributions, calendar months within the correction period will be included.

For example:

•  Registration with the AMS in July 2021

•  12 month correction period including July 2020.

•  Basis for calculation – July 2019 to June 2020

Also new is that special payments are calculated at a flat rate of one sixth of ongoing remuneration!

Transitional provision: If there are no monthly contributions, the old basis for calculation will be used.

 

detailed information (in German)

Workshop Documents

International Artist Taxation, Social Security and VAT (Dick Molenaar)

Power-Point Präsentation - Dick Molenaar

Handout - Dick Molenaar

Tax Treaties (including Hungary)

Beside the workshop documents, Dick Molenaar also provides three extensive brochures on his website All Art Tax Advisers about the inner European regulations regarding the issues International Taxation, Social Security and VAT, which were created in cooperation with Pearle*.

The Ultimate Cookbooks

Gallery

Launch event on May 8th 2017

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