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    BFH doubts gift tax in the case of disproportionate contribution

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  • 10/28/2021
  • Gabriele Heise
Labor Law Law

Every Year This Time of Year...: When does the leave entitlement expire?

The year 2021 is slowly but surely drawing to a close. During this time of year, employers and employees alike often wonder what happens with vacation days which have not yet been taken.

  • 10/14/2021
Labor Law Law

Employer not obligated to pay remuneration in the event of pandemic-related business closure

In a decision announced yesterday, Wednesday, October 13, 2021 (file no. 5 AZR 211/21), the German Federal Labor Court overturned a decision of the Lower Saxony Regional Labor Court from March 2021 (file no. 11 SA 1062/20) …

  • 10/13/2021
  • Jens Suhrbier
Law Tax Energy Company News Deal Info Law Tax Press releases 2021

Statkraft acquires the Breeze Three portfolio: Baker Tilly advises wind farm operator on cross-border …

Baker Tilly, together with Osborne Clarke, has advised Breeze Three Energy GmbH & Co. KG on the restructuring and sale of the Breeze Three wind portfolio.

  • 09/30/2021
  • Ralf Pelz
Labor Law Law

Evidentiary value of a certificate of incapacity for work – sickness after notice of termination

According to the BAG’s latest decision, the evidentiary value of a certificate of incapacity for work is diminished if the certificate confirms an employee’s incapacity for work immediately after a notice of termination and …

  • 09/17/2021
Labor Law Law

German Federal Labor Court: Ineffectiveness of liability-limiting exclusion clauses

The BAG declared an exclusion clause in an employment contract – also known as an "exclusion period regulation" or "forfeiture clause" – which limits liability due to intent contrary to Art. 202 Sec. 1 BGB (German Civil Code) …

  • 09/02/2021
Labor Law Law

Status Assessment 2.0 is coming

As part of the status determination procedure it can be bindingly clarified upon application whether an employment is subject to social security contribution. The procedure is carried out by the Clearing Department of the …

  • 08/20/2021
Law Labor Law Law

Communication technology for virtual works council meetings

During the Corona pandemic, Article 129 German Works Council Constitution Act (BetrVG) allowed members of employee representative bodies to attend meetings by video and telephone conferences for the limited period until the …

  • 08/03/2021
Labor Law Law

Discrimination – Headscarf ban at the workplace might be legitimate

In 2017, the ECJ had already decided that an employer’s interest in a religiously “neutral” appearance of his employees with direct customer contact might prevail over religious freedom and, consequently, a headscarf ban …

  • 07/22/2021
Labor Law Law

(After all) No partial reduction of vacation entitlement in the event of short time work?

Numerous employees have been working on short-time since the Corona pandemic. Now that the holiday season has started, employers are often faced with the question of how this affects the holiday entitlements of their …

  • 07/08/2021
Labor Law Law

Law to promote works council elections and works council works in a digital world of work (Works Council …

On 18 June 2021 the Works Council Modernisation Act has come into force. Just before the end of the legislative period, an important part of the coalition agreement has been implemented. The law is intended to facilitate the …

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