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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">29.6.2010</span><br><'+z_link+'>Arbeitgeber &uuml;bernimmt Kurkosten</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">22.6.2010</span><br><'+z_link+'>Ferienjobs f&uuml;r Sch&uuml;ler</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">25.5.2010</span><br><'+z_link+'>Entscheidungen der SozVers.-Tr&auml;ger</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">11.5.2010</span><br><'+z_link+'>Schadenersatz des Arbeitgebers</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">4.5.2010</span><br><'+z_link+'>Fahrtkostenzusch&uuml;sse und Sonderzahlungen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">27.4.2010</span><br><'+z_link+'>Private Nutzung Dienstfahrzeug</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">20.4.2010</span><br><'+z_link+'>Daten&uuml;bermittlung ELStAM</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">13.4.2010</span><br><'+z_link+'>Solidarit&auml;tszuschlag f&uuml;r 2007</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">6.4.2010</span><br><'+z_link+'>&Uuml;bernahme von Studiengeb&uuml;hren</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">30.3.2010</span><br><'+z_link+'>Jahresmeldungen bis zum 15.04.2010</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">23.3.2010</span><br><'+z_link+'>400 EUR-Jobber: Pflichten f&uuml;r Arbeitgeber</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">16.3.2010</span><br><'+z_link+'>K&uuml;rzung des Fr&uuml;hst&uuml;cks ab 2010</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">9.3.2010</span><br><'+z_link+'>ELENA verfassungswidrig?</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">2.3.2010</span><br><'+z_link+'>Aufhebung des Vorbehalts der Nachpr&uuml;fung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">23.2.2010</span><br><'+z_link+'>Abw&auml;lzung von Pauschalsteuern</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">16.2.2010</span><br><'+z_link+'>Ausw&auml;rtst&auml;tigkeit bei Leiharbeit</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">9.2.2010</span><br><'+z_link+'>Nachbesserungen bei ELENA</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">4.2.2010</span><br><'+z_link+'>Fahrtkostenzusch&uuml;sse mit Weihnachtsgeld verrechnen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">26.1.2010</span><br><'+z_link+'>Onlineverfahren bei der K&uuml;nstlersozialkasse</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">19.1.2010</span><br><'+z_link+'>Ehegatten – Arbeitsverh&auml;ltnis: Direktversicherung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">12.1.2010</span><br><'+z_link+'>Lohnsteuerkarten 2010</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">29.12.2009</span><br><'+z_link+'>Jahreswagenrabatt – Meinung der Finanzverwaltung liegt vor</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">22.12.2009</span><br><'+z_link+'>Vorteilsgew&auml;hrung durch Dritte als Arbeitslohn</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">15.12.2009</span><br><'+z_link+'>Neue Sachbezugswerte 2010 f&uuml;r Mahlzeiten</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">8.12.2009</span><br><'+z_link+'>Mitarbeiterkapitalbeteiligung wird erweitert</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">1.12.2009</span><br><'+z_link+'>Freibetrag auf der Lohnsteuerkarte</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">24.11.2009</span><br><'+z_link+'>Verwendung der ID-Nummer</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">17.11.2009</span><br><'+z_link+'>Verpflichtung zur Bescheinigung des Arbeitslohns</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">10.11.2009</span><br><'+z_link+'>Minijob und Kurzarbeit</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">3.11.2009</span><br><'+z_link+'>Werbung auf Privat-Pkw - kein geldwerter Vorteil</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">27.10.2009</span><br><'+z_link+'>Versteuerung der Fahrten zwischen Wohnung und Arbeitsst&auml;tte</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">20.10.2009</span><br><'+z_link+'>&Uuml;bernahme von Studiengeb&uuml;hren durch Arbeitgeber</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">13.10.2009</span><br><'+z_link+'>Erstattung von Fortbildungskosten</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">6.10.2009</span><br><'+z_link+'>Mitteilungspflicht der FA an Sozialversicherungstr&auml;ger</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">29.9.2009</span><br><'+z_link+'>Sofortmeldung auch per Handy m&ouml;glich</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">22.9.2009</span><br><'+z_link+'>Dienstreisen: L&auml;ngere T&auml;tigkeit beim Kunden</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">15.9.2009</span><br><'+z_link+'>Neue Beitragsmessungsgrenzen 2010</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">8.9.2009</span><br><'+z_link+'>Fristlose K&uuml;ndigung wegen Arbeitszeitbetrug</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">1.9.2009</span><br><'+z_link+'>Kurzfristige Zwischenbesch&auml;ftigung bei Arbeitslosengeld</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">25.8.2009</span><br><'+z_link+'>Kostenloser Parkplatz am Arbeitsplatz</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">18.8.2009</span><br><'+z_link+'>Mahlzeiten bei Ausw&auml;rtst&auml;tigkeiten</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">11.8.2009</span><br><'+z_link+'>Kurierfahrer sozialversicherungspflichtig?</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">4.8.2009</span><br><'+z_link+'>Sammelbef&ouml;rderung nicht bei Mitnahme</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">27.7.2009</span><br><'+z_link+'>Umlagezahlungen sind Arbeitslohn</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">21.7.2009</span><br><'+z_link+'>Fahrtenbuch: Abweichungen vom Routenplaner</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">14.7.2009</span><br><'+z_link+'>Elterngeld: Steuerklassenwechsel erlaubt</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">7.7.2009</span><br><'+z_link+'>Berechnung der Betriebsrente und Firmenwagen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">30.6.2009</span><br><'+z_link+'>Kein Anspruch auf Urlaubsgeld/-abgeltung bei bestehender Besch&auml;ftigung</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">23.6.2009</span><br><'+z_link+'>Personalkosten f&uuml;r Kantinenbetrieb</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">16.6.2009</span><br><'+z_link+'>Vermietung Arbeitszimmer an GmbH</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">9.6.2009</span><br><'+z_link+'>Betriebliche Altersvorsorge - Pensionskasse</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">2.6.2009</span><br><'+z_link+'>Kurzarbeitergeld kann zu Steuernachzahlungen f&uuml;hren</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">26.5.2009</span><br><'+z_link+'>B&uuml;rgerentlastungsgesetz vertagt</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">19.5.2009</span><br><'+z_link+'> Fremd&uuml;bliche Gesch&auml;ftsf&uuml;hrervertr&auml;ge</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">12.5.2009</span><br><'+z_link+'>Kurzarbeitergeld auf 24 Monate verl&auml;ngert</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">5.5.2009</span><br><'+z_link+'>Zahlungen an eine Modeschule als Sonderausgabe?</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">28.4.2009</span><br><'+z_link+'>Kurzfristige Besch&auml;ftigung in der Elternzeit?</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">22.4.2009</span><br><'+z_link+'>Datenzugriff mittels Datentr&auml;ger</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">14.4.2009</span><br><'+z_link+'>Fahrkarte zur Arbeitsst&auml;tte wieder erstattbar</a></span></td> '); 
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if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=1096\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">7.4.2009</span><br><'+z_link+'>Betriebsveranstaltungen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">31.3.2009</span><br><'+z_link+'>Pflichtmitgliedschaft in Berufsgenossenschaft</a></span></td> '); 
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if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=1088\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">24.3.2009</span><br><'+z_link+'>Elektronischer Entgeltnachweis (ELENA) wird eingef&uuml;hrt</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">17.3.2009</span><br><'+z_link+'>Korrektur der Lohnabrechnung durch neue Steuertarife</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">10.3.2009</span><br><'+z_link+'>Lohnsteuer-Haftung des GmbH-Gesch&auml;ftsf&uuml;hrers</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">3.3.2009</span><br><'+z_link+'>Zuzahlungen Arbeitnehmer zum Firmenwagen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">25.2.2009</span><br><'+z_link+'>Krankengeld aus gesetzlicher Krankenkasse</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">17.2.2009</span><br><'+z_link+'>Leistungen aus Gruppenunfallversicherung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">10.2.2009</span><br><'+z_link+'>Werkstattwagen – keine 1 %-Methode</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">3.2.2009</span><br><'+z_link+'>Auch dieses Jahr: M&auml;rzklausel</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">28.1.2009</span><br><'+z_link+'>Sachbez&uuml;ge bei Ausw&auml;rtst&auml;tigkeit</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">20.1.2009</span><br><'+z_link+'>Sofortmeldung Sozialversicherung seit dem 01.01.2009</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">14.1.2009</span><br><'+z_link+'>Neue Sachbezugswerte ab 2009</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">7.1.2009</span><br><'+z_link+'>Lohnsteuerbescheinigungen 2009</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">30.12.2008</span><br><'+z_link+'>Raucherentw&ouml;hnung durch Arbeitgeber jetzt steuerfrei</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">23.12.2008</span><br><'+z_link+'>Reform der Unfallversicherung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">15.12.2008</span><br><'+z_link+'>Lohnabrechnung mit „alter“ Pendlerpauschale</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">9.12.2008</span><br><'+z_link+'>Neuer Beitrag zur Arbeitslosenversicherung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">3.12.2008</span><br><'+z_link+'>&Uuml;bernahme von Geldbu&szlig;en als Arbeitslohn</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">25.11.2008</span><br><'+z_link+'>Lohnsteuerkarte 2009</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">18.11.2008</span><br><'+z_link+'>Personalunterlagen – was darf vernichtet werden?</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">11.11.2008</span><br><'+z_link+'>Dienstwagenbesteuerung: Billigkeitsma&szlig;nahmen m&ouml;glich</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">4.11.2008</span><br><'+z_link+'>Nichtanwendungserlass g&uuml;nstiger Lohnurteile</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">28.10.2008</span><br><'+z_link+'>Regelm&auml;&szlig;ige Arbeitsst&auml;tte bei Leiharbeitnehmern</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">21.10.2008</span><br><'+z_link+'>Neue Sozialversicherungsgr&ouml;&szlig;en 2009</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">14.10.2008</span><br><'+z_link+'>Statusverfahren: Zust&auml;ndigkeit?</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">7.10.2008</span><br><'+z_link+'>Lohnsteuerbescheinigung ab 2009 nur noch mit Authentifizierung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">30.9.2008</span><br><'+z_link+'>Langfristige Dienstleistungen beim Kunden – Arbeitsst&auml;tte</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">23.9.2008</span><br><'+z_link+'>Beitragsnachweise p&uuml;nktlich abgeben</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">16.9.2008</span><br><'+z_link+'>Sozialversicherung bei Pauschalierung von Sachzuwendungen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">9.9.2008</span><br><'+z_link+'>Mutterschutzlohn bei &auml;rztlichem Fahrverbot zur Arbeit</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">2.9.2008</span><br><'+z_link+'>Steueridentifikationsnummer – Klage anh&auml;ngig</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">26.8.2008</span><br><'+z_link+'>Sonn- und Feiertagszuschl&auml;ge auch bei Krankheit</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">19.8.2008</span><br><'+z_link+'>Flexible Arbeitszeitregelungen durch Langzeitkonten</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">12.8.2008</span><br><'+z_link+'>ELENA ist auf den Weg gebracht</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">5.8.2008</span><br><'+z_link+'>Gesundheitsf&ouml;rderung durch Arbeitgeber steuerfrei</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">29.7.2008</span><br><'+z_link+'>Geringf&uuml;gige Besch&auml;ftigung - R&uuml;ckwirkung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">15.7.2008</span><br><'+z_link+'>Beitragszusch&uuml;sse steigen zum 01.07.2008</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">1.7.2008</span><br><'+z_link+'>Urlaubsabgeltung  bei zweiter Elternzeit</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">24.6.2008</span><br><'+z_link+'>Geldwerter Vorteil bei Fahrzeug&uuml;berlassung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">17.6.2008</span><br><'+z_link+'>Umlagepflicht von Einmalbez&uuml;gen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">10.6.2008</span><br><'+z_link+'>Verpflegungsmehraufwand bei Ausw&auml;rtst&auml;tigkeiten</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">4.6.2008</span><br><'+z_link+'>Keine Entfernungspauschale von Amts wegen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">27.5.2008</span><br><'+z_link+'>Mehrfachbesch&auml;ftigung von Minijobbern</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">13.5.2008</span><br><'+z_link+'>Lohnsteuerpr&uuml;fung – Archiv-CD</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">6.5.2008</span><br><'+z_link+'>Altersteilzeit: ungek&uuml;rzte Werbungskosten</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">29.4.2008</span><br><'+z_link+'>Vertragswidrige Privatnutzung des Dienstwagens</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">19.2.2008</span><br><'+z_link+'>Neuer Grenzwert f&uuml;r Familienversicherung</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=851\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">12.2.2008</span><br><'+z_link+'>Gek&uuml;rzte Vorsorgepauschale</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=847\" target=main"; }
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AR.document.writeln('	<tr> '); 
AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">5.2.2008</span><br><'+z_link+'>Neues zur Pendlerpauschale</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=843\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">30.1.2008</span><br><'+z_link+'>Einkunftsermittlung f&uuml;r Grenzbetrag Kindeseink&uuml;nfte</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=839\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">22.1.2008</span><br><'+z_link+'>Mitteilungspflichten des Arbeitgebers</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=831\" target=main"; }
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AR.document.writeln('	<tr> '); 
AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">15.1.2008</span><br><'+z_link+'>Zeitpunkt f&uuml;r &Uuml;bermittlung Beitragsnachweise</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=827\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">9.1.2008</span><br><'+z_link+'>Arbeitnehmerzuzahlungen bei Pkw-Nutzung</a></span></td> '); 
AR.document.writeln('	</tr> '); 
var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=822\" target=main"; }
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AR.document.writeln('	<tr> '); 
AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">2.1.2008</span><br><'+z_link+'>Neue Beitragss&auml;tze ab 2008</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=816\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">27.12.2007</span><br><'+z_link+'>Ausbildungswilligkeit muss nachgewiesen werden</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=815\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">18.12.2007</span><br><'+z_link+'>&Uuml;berlassung von Betriebsfahrzeugen</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=809\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">11.12.2007</span><br><'+z_link+'>Keine Riester-Rente f&uuml;r Abgeordnete</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=805\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">5.12.2007</span><br><'+z_link+'>Lohnsteuerjahresausgleich durch Arbeitgeber</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=797\" target=main"; }
if (ziel == "popup") { z_link = "a id=link_text style=\"color:gray;\" href=javascript:void(f_id51mb=window.open(\"http://www.vsh-dl.de/cgi-bin/page/main.pl?e3_ID=797&ziel=popup\",\"f_id51mb\",\"width=620,height=550,left=0,top=0,resizable\"));f_id51mb.focus();"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">27.11.2007</span><br><'+z_link+'>Begrenzung von Beitragserstattungen</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=793\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">20.11.2007</span><br><'+z_link+'>2008: Wegfall der Drei-Monats-Frist bei Dienstreisen</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=789\" target=main"; }
if (ziel == "popup") { z_link = "a id=link_text style=\"color:gray;\" href=javascript:void(f_id51mb=window.open(\"http://www.vsh-dl.de/cgi-bin/page/main.pl?e3_ID=789&ziel=popup\",\"f_id51mb\",\"width=620,height=550,left=0,top=0,resizable\"));f_id51mb.focus();"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">13.11.2007</span><br><'+z_link+'>Keine neue Pendlerpauschale</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=785\" target=main"; }
if (ziel == "popup") { z_link = "a id=link_text style=\"color:gray;\" href=javascript:void(f_id51mb=window.open(\"http://www.vsh-dl.de/cgi-bin/page/main.pl?e3_ID=785&ziel=popup\",\"f_id51mb\",\"width=620,height=550,left=0,top=0,resizable\"));f_id51mb.focus();"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">6.11.2007</span><br><'+z_link+'>Reisekosten ab 2008</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=781\" target=main"; }
if (ziel == "popup") { z_link = "a id=link_text style=\"color:gray;\" href=javascript:void(f_id51mb=window.open(\"http://www.vsh-dl.de/cgi-bin/page/main.pl?e3_ID=781&ziel=popup\",\"f_id51mb\",\"width=620,height=550,left=0,top=0,resizable\"));f_id51mb.focus();"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">30.10.2007</span><br><'+z_link+'>Neue Sozialversicherungsrechengr&ouml;&szlig;en 2008</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=777\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">23.10.2007</span><br><'+z_link+'>Entgeltfortzahlung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">16.10.2007</span><br><'+z_link+'>Bewertung von Sachbez&uuml;gen – keine &Auml;nderung</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=769\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">10.10.2007</span><br><'+z_link+'>Gilt der Tarifvertrag?</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">2.10.2007</span><br><'+z_link+'>Wegfall Lohnsteuerkarte</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=761\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">25.9.2007</span><br><'+z_link+'>K&uuml;nstlersozialabgabe ab 2008 gesenkt</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">18.9.2007</span><br><'+z_link+'>Lohnsteuerrichtlinien 2008</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">11.9.2007</span><br><'+z_link+'>Beitragssatz Arbeitslosenversicherung ab 01.01.2008 gesenkt</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">4.9.2007</span><br><'+z_link+'>K&uuml;ndigung: Fristlose K&uuml;ndigung nicht in jedem Fall</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">28.8.2007</span><br><'+z_link+'>Neue Zusch&uuml;sse f&uuml;r Besch&auml;ftigung von Arbeitnehmern</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">21.8.2007</span><br><'+z_link+'>Keine Kinderfreibetr&auml;ge bei pauschalierter Lohnsteuer</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">14.8.2007</span><br><'+z_link+'>Entgeltumwandlung auch nach 2008 sozialversicherungsfrei</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">8.8.2007</span><br><'+z_link+'>Wegfall der &Uuml;bernachtungspauschale ab 2008</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">31.7.2007</span><br><'+z_link+'>Sozialversicherung bei Geschenken (neue Pauschalsteuer)</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">24.7.2007</span><br><'+z_link+'>Werbegeschenke des Personalrats abziehbar</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">17.7.2007</span><br><'+z_link+'>1 % - Regelung auch bei fehlendem F&uuml;hrerschein</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">10.7.2007</span><br><'+z_link+'>Drei-Monats-Frist bei Fahrt&auml;tigkeit</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">3.7.2007</span><br><'+z_link+'>Schadenersatz: Verzicht des Arbeitgebers</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">26.6.2007</span><br><'+z_link+'>Winterbesch&auml;ftigungs-Umlage – OFD Koblenz nimmt Aussage zur&uuml;ck</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">19.6.2007</span><br><'+z_link+'>Sonderk&uuml;ndigungsrecht Krankenversicherung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">12.6.2007</span><br><'+z_link+'>Entscheidung Entfernungspauschale: Sozialversicherungsbeitr&auml;ge?</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">5.6.2007</span><br><'+z_link+'>Neue Hinzuverdienstgrenzen f&uuml;r Rentenbezieher</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">29.5.2007</span><br><'+z_link+'>15–Stunden-Grenze f&uuml;r arbeitslose Teilzeitkr&auml;fte</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">23.5.2007</span><br><'+z_link+'>Elterngeld - Lohnsteuerklassenwahl</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">16.5.2007</span><br><'+z_link+'>Ehegatten-Arbeitsverh&auml;ltnis bei 400 EUR-Job?</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">8.5.2007</span><br><'+z_link+'>Winterbesch&auml;ftigungs-Umlage</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">30.4.2007</span><br><'+z_link+'>Verpflegung freier Mitarbeiter</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">24.4.2007</span><br><'+z_link+'>Kostenlast bei Lohnpf&auml;ndungen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">18.4.2007</span><br><'+z_link+'>Bewirtungskosten auch f&uuml;r Arbeitnehmer</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">11.4.2007</span><br><'+z_link+'>Kindergeld bei Abbruch des Studiums</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">3.4.2007</span><br><'+z_link+'>K&uuml;rzung Vorwegabzug bei nachtr&auml;glichem Lohn</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">27.3.2007</span><br><'+z_link+'>Umlagezahlungen des Arbeitgebers</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">20.3.2007</span><br><'+z_link+'>Aufkl&auml;rungspflicht des Arbeitgebers bei Hinzuverdienst</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">13.3.2007</span><br><'+z_link+'>Rentenversicherungsbeitr&auml;ge eines Minijobs</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">6.3.2007</span><br><'+z_link+'>Einsatzwechselt&auml;tigkeit ab 2007</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">27.2.2007</span><br><'+z_link+'>Winterbesch&auml;ftigungs-Umlage als Werbungskosten</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">21.2.2007</span><br><'+z_link+'>Bewirtungsaufwendungen f&uuml;r freie Mitarbeiter</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">14.2.2007</span><br><'+z_link+'>Parkplatzgestellung durch Arbeitgeber</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">6.2.2007</span><br><'+z_link+'>Altersteilzeitarbeit – Neue Altersgrenzen beachten</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">30.1.2007</span><br><'+z_link+'>Steuerklassenwahl beeinflusst Elterngeld</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">24.1.2007</span><br><'+z_link+'>1 % Regelung bei &Uuml;berlassung Firmenwagen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">16.1.2007</span><br><'+z_link+'>Firmenfahrzeug - Privatnutzung wird angenommen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">9.1.2007</span><br><'+z_link+'>Existenzminimum f&uuml;r das Jahr 2008</a></span></td> '); 
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