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In Germany, a new fact has been introduced that has led to an obligation for non-residents to file a German income tax return. In the majority of cases, this will cause a considerable additional tax burden in addition to the additional effort of submitting the declaration. It applies as of the 2020 German tax return filing season which should start in 2021.
Spanish Draft Law for tele work - Global Expatriate Services Update
The application for an A1 certificate is still necessary as no qualified majority was reached in the European Council about the proposed amendments
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