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With its decision of October 17, 2023 (Case no. 1 ABR 24/22), the German Federal Labor Court ruled that a prohibition for employees to use their mobile phones for private purposes during working hours is not subject to …
The German Data Protection Conference (DSK) has published a paper on data protection and cloud-based digital health applications. In such paper, the DSK provides information on the requirements to be observed under data …
In its decision of September 12, 2023 - II ZB 6/23 (BeckRS 2023, 29212), the Second Civil Senate of the German Federal Court of Justice (“BGH”) decided a long-disputed cost issue: Accordingly, a premium (agio) agreed in close …
In November 2022, the Conference of Independent Federal and State Data Protection Supervisory Authorities (“DSK”) determined that Microsoft’s standard data processing agreement (hereinafter: “DPA”) for the use of “Microsoft …
Largely unnoticed, the Bundestag passed a planned amendment to exit taxation last Friday, which entails a further aggravation for international entrepreneurs and their families.
When workforce requirements fluctuate, agreements to work on call can provide employers with the flexibility they need. However, in order to meet the affected employees’ need for protection, the German Law on Part-Time Work …
In response to the German Federal Tax Court’s (“BFH”) most recent case law according to which the Court defined the principles for the attribution of real property for real estate transfer tax (“RETT”) purposes in connection …
In its decision of September 28, 2023 – 10 U 21/23, the Brandenburg Higher Regional Court (“OLG”) recently decided that the contractor’s use of a building material other than the agreed building material does not constitute a …
If the contractor requires the client to provide a builder's guarantee in accordance with Art. 650f BGB (German Civil Code), the claim for the provision of security shall be fulfilled by sending a guarantee instrument and its …
Income from non-functional foreign controlled foreign corporations can be added to the profits of German shareholders and thus become taxable in Germany if such income is subject to low taxation abroad.