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FAQ - VAT tax
I am a small business owner - why does Smart issue an invoice with VAT? Because Smart is subj...
Employment categories Smart Bildungswerk
Here you will find the salary categories that can be selected for the employment contract with Sm...
VAT exemption §4 Nr.22
We issue invoices without VAT (according to § 4 No. 22 UStG) to individuals or institutions (asso...
VAT exemption §4 Nr. 21
VAT exemption according to §4 Nr. 21 Buchst. a Doppelbuchst. bb UStG If the VAT exemption issued...
Employment conditions
You will receive an employment contract for a job at Smart. The prerequisites for this are member...
Minijobs
For whom? If your gross salary amounts to up to 538 EUR (info: 2024) you are employed as a minij...
Smart Guide
Smart Guide On this page we have collected all the important instructions and important informat...
Vacation
Vacation days All our members are contractually entitled to 20 days' vacation (based on a 5-day ...
Professional liability insurance
If things are damaged or someone else is injured during the execution of your order, our professi...
Maternity protection
Delegation abroad
If you bill an order via Smart and carry out this order in whole or in part outside Germany, you ...
Parental leave
Unemployment benefits
Do you receive unemployment benefits (ALG I) and want to work with Smart? Processing your orde...
Employment contract
You can find templates of employment contracts issued by Smart here: Employment contract with ...
Payroll
If you are employed via Smart, you will receive an automatically generated payslip ("Lohnzettel",...
Accident insurance
As an employed Smart member, you are insured by Smart during your professional activities. The co...
Rights and Duties of the Supervisory Board
The Supervisory Board of SMartDe eG has 5 seats. Ideally, these should be filled as follows: ...
Members of the Supervisory Board
The Supervisory Board of the Smart Cooperative (SMartDe eG) has 5 seats and is composed as follow...
Deutschlandticket (Jobticket)
Smart offers the Deutschlandticket to employed members as a job ticket. The monthly costs can be ...
Frequently asked questions - employment contract
How is the relationship between members, clients and the cooperative contractually regulated? ...