CONVINUS Global Mobility Alert - Week 8.2023

Short News February 2023

Germany

Applicable wage tax table

For employees who are not liable to pay income tax in Germany for the entire month, from 1 January 2023 the daily income tax table will apply instead of the monthly income tax table. This also applies, to employees who regularly work in Germany in an affiliated company daily throughout the year and who become liable to pay income tax in Germany for these working days. In these cases, the daily wage tax table is to be applied.

Slovakia

New authorization rules

As of 1 February 2023, non-EU nationals no longer require a labour market test when renewing their "single-permit" or "blue-card", provided they remain in the same employment relationship. If the employer submits the permit application for renewal at least 3 months before the permit expires, the worker can continue to work beyond the expiry date, even if the permit application is still under consideration.