In the new edition, the tables have been updated in accordance with the new regulations and amendments coming into force on 1 January 2023. This concerns, among others:

• New statutory regulations due to the Annual Tax Act 2022, the Inflation Compensation Act, and the Tax Relief Act 2022.
• International travel expense rates.
• Non-cash remuneration values for meals, accommodation, and housing.
• Contribution assessment thresholds, contribution rates, and calculation parameters in social insurance.
• Reform of the supplementary income regulations for pensioners.
• Due dates for contribution statements and articles in 2023.
• Labour cost index as a business cycle indicator for analyzing economic development.
• Annual index figures on price development in Germany.
• Base interest rate, EURIBOR, current loans, and selected interest rates for bank loans of German banks.
• Holiday dates of the individual federal states for the year 2023/2024.

All tables are adjusted to the current legal situation.