e c e m b e r 2 0 2 0 D s s u e C W 5 1 I SURCHARGE AS OF SOLIDARITY 1, 2021 JANUARY FREE SERVICE OF: A GLOBAL MOBILITY SOLUTIONS CONVINUS 70, 8001 ZÜRICH, SCHWEIZ TALSTRASSE / INFO@CONVINUS.COM WWW.CONVINUS.COM THIRD-COUNTRY CITIZENS FOR DECEMBER 31, 2020 UNTIL N e w s f r o m t h e w o r l d o f g l o b a l m o b i l i t y Due to increasing COVID-19 case numbers, a renewed lockdown will be ordered throughout Germany from Wednesday December 16, 2020 until Sunday January 10, 2021. The following rules will apply during the lockdown: Private occasions: reaffirmation of the household rule and restriction to 5 persons; children up to 14 years are exempted. From December 24 to 26, 2020, an additional 4 people from the close family circle may meet in the household. However, children up to 14 years of age count as well. The exemptions do not apply to New Year's Eve. The prohibition of fireworks, assemblies and gatherings will continue to apply on New Year's Eve. The retail trade will be closed except for shops that cater for daily needs. For example, grocery shops, pharmacies, drugstores, opticians, etc. will remain open. Schools, day-care centres, and kindergartens will generally be closed. Alternatively, compulsory attendance will be suspended, and emergency care will be provided. Employers are requested to offer either company holidays or home office. Catering establishments will be closed. Canteens may remain open without on-site consumption. The consumption of alcohol in public places is prohibited. Further stricter measures are foreseen for old people's and nursing homes as well as for hotspot regions, where the federal states are entitled to enact further exit restrictions. GERMANY: LOCKDOWN FROM RENEWED WEDNESDAY, 16 DECEMBER 2020 The Spanish authorities have extended the closure of their Schengen border until December 31, 2020 to limit the spread of the virus. Entry into the Schengen zone area through Spain is still guaranteed for citizens from Australia, Rwanda, Japan, New Zealand, South Korea, Singapore, Uruguay and Thailand. For citizens from China, including the special administrative regions of Macao and Hong Kong, travelling to Spain, it depends on their authorities to verify reciprocity for Spanish citizens. SPAIN: OF ENTRY BAN EXTENSION For all foreigners coming from areas where there is an increased risk of exposure to the virus, the completion of a COVID-19 test is mandatory. A negative COVID-19 test must be presented upon entry into Spain. All persons who do not comply with these regulations will not be granted entry into Spain. The solidarity surcharge, which has been levied since 1998 in this form and is currently at a rate of 5.5%, will be abolished from January 1, 2021, for approximately 90% of wage and income taxpayers in Germany. The basis of assessment for the deduction from the salary is and remains the respective wage tax. Until now, the exemption limit for spouses was up to EUR 1’944 per year. For single, divorced and permanently separated spouses, the surcharge was only due if the wage tax exceeded EUR 972 per year. The exemption limits are followed by a "sliding contribution scale" up to the full tax burden of the solidarity surcharge of 5.5%. From 2021, there will be a significant increase in the exemption limits. For spouses or persons in tax class III, no solidarity surcharge will be levied up to an income tax of EUR 33’912 per year. In all other cases, the surcharge will be waived up to an income tax of GERMANY: ABOLISHMENT OF THE PARTIAL EUR 16’956 per year. The increase in the exemption limits will be taken into account when providing the updates for the wage programmes and will, thus, be implemented for the wage tax deduction in 2021. SWITZERLAND: DOUBLE TAXATION AGREEMENTS (DTAS) AMENDED VARIOUS Double taxation agreements (DTAs) are reviewed regularly and are, therefore, adjusted from time to time. However, the adjustment periods vary considerably by country. As of January 1, 2021, the amendment protocols of the double taxation agreements between Switzerland and Ireland, the Netherlands, Norway, Sweden, South Korea and Ukraine, respectively, are applicable. The amendment protocols are easily accessible on the pages of the Swiss "State Secretariat for International Finance SIF" and can, therefore, be consulted easily regarding relevant amendments if necessary.