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New invoice system in japan 2023

German Tax Updates in March 2024 

1. Uncertainties regarding Real Estate Transfer Tax have been eliminated 

2. Shareholder Managing Director : Private Use of Company Car is to be assumed

3. Meals from the Employer as Non-Cash Benefits will apply from 2024

4. New Income Limits for Parental Allowance (Elterngeld)

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New invoice system in japan 2023

The Rules for Explicitly Stating Work Conditions (Employment Contracts) will Change from April 2024

TargetTiming of ClarificationNew Clarifications to be Added
All WorkersAt the time of conclusion of the labor contract and at the time of renewal of fixed-term labor contract1. Scope of changes in place of employment and duties
Fixed-term Contract Workers
At the time of conclusion and renewal of fixed-term labor contract
2. Existence and details regarding the renewal limits(Total contract period or maximum number of renewals)
+ If the maximum renewal period is to be newly established or shortened, the reason for this should be explained in advance.
At the time of renewal of a contract for which the right to apply for indefinite conversion occurs based on the indefinite conversion rule*3. Opportunity to apply for indefinite change of working conditions after changing to indefinite labor contract
+ In determining the working conditions after the indefinite change of employment, the company shall make efforts to explain matters that take into consideration the balance with other regular employees
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