# Taxes and social insurance contributions for employees
Businesses must pay a variety of taxes and social insurance contributions for their employees. These include contributions to statutory health insurance and pension schemes. Special rules apply to certain forms of employment (e.g. “mini jobs”).
To ServicesForeign special investment funds must submit a declaration of their turnover and distributions so that their tax bases can be determined.
If you want to hire out employees to a third party, you generally need a permit to do so.
Foreign investment funds that generate taxable income in Germany can, under certain conditions, apply for a status certificate to reduce their tax burden.
If you intend to lay off a large number of employees in your company, you must notify the Employment Agency in good time.
Tax-privileged foreign investors in investment funds may, under certain conditions, apply for an exemption certificate for full or partial tax exemption of the investment fund.
If you are a foreign recipient (creditor) of domestic investment income, you may be fully or partially relieved of capital gains tax under certain circumstances.
If the equalisation association of which you are a member dissolves or you leave the equalisation association, you will have to take care of your obligations towards the Künstlersozialkasse (KSK) yourself again.