Update: Related Party Transactions and the implementation of the Second Shareholders' Rights Directive in German stock corporation law
On November 29, 2019, the German Federal Council adopted the Act implementing the Second European Shareholders' Rights Directive in German stock…
New EU Directive: Formation of a company in 18 minutes?
Europe is looking to Estonia: New EU Directive to bring the formation of companies to the digital age
Baker Tilly advises Hero Cycles on entry into German e-bike market by investment in HNF Group
Frankfurt a. M., 29 January 2020 - Baker Tilly has provided comprehensive advice to the Indian company Hero Cycles Ltd., the world's largest bicycle…
Anti-Tax Avoidance Directive: Changes in connection with taxation of transferred assets and exit taxation, hybrid arrangements and CFC rules
Recently, the German Federal Ministry of Finance (“MoF”) published a draft law on the Anti-Tax Avoidance Directive (“ATAD”) including, inter alia,…
Anti-Tax Avoidance Directive: German Federal Ministry of Finance publishes draft law
On 10 December 2019, the German Federal Ministry of Finance (MoF) published a draft law on the implementation of "Council Directive (EU) 2016/1164 of…
Continued remuneration in case of sickness – single case of incapacity for work
In a decision in late 2019, the German Federal Labor Court (“BAG”) confirmed that the statutory right to continued remuneration in case of sickness is…
Liability privilege – No liability of employer if an employee slips and falls due to black ice on the business premises
An employee who, on his way to work but already on his employer’s premises, slips and falls on such premises due to black ice, has no claim for…
Overtime compensation despite the release from work?
When concluding a termination agreement, a notice of termination or if an employee is released from his working duties within – as consequence of –…
Builder is not liable for the minimum wage
As of August 2014 a statutory minimum wage has come into force in Germany. In article 19 German Minimum Wage Act (Mindestlohngesetz – MiLoG) reference…
Also works councils are obliged to safeguard employee’s data
In its decision dated 9 April 2019 (reference 1 ABR 51/17) the German Federal Labour Court (BAG) has made it clear that also works councils are…