Newsroom

On August 21, Austria and Germany have signed a protocol to amend their current Income Tax Treaty. The cross-border commuter regulation now takes into account the trend to work from home. The “home office regulation” will be …

In its decision VII ZR 881/21 of June 22, 2023, the German Federal Court of Justice (“BGH”) fundamentally changed its case law on the suspension of the limitation period in independent evidentiary proceedings. From now on, a …

From the beginning of the new year, the new German Partnership Law Modernization Act (“MoPeG”) will entail far-reaching changes for withdrawing partners in connection with liabilities for damages. The following must be taken …

From September 1, 2023: (New) data protection requirements for German businesses in Switzerland

A German-Polish Baker Tilly team under the leadership of Dr. Thomas Gemmeke, Managing Partner Legal as well as Senior Manager and Lawyer Daniela Konle has consulted the Eucon GmbH, an international company with headquarters …

When are employees entitled to continued remuneration and when is there a uniform case of prevention in the case of successive periods of illness? The Higher Labour Court of Berlin-Brandenburg (LAG Berlin-Brandenburg) has …

In recent years, the German Federal Social Court (“BSG”) has already increasingly subjected shareholder-managing directors and working shareholders to compulsory pension and unemployment insurance through its case law. A …

2023 entailed some payroll-related changes and amendments in tax and social security law. In the following, we have compiled for you in particular the articles from our Newsroom which are relevant for payroll accounting.

On July 10, 2023, the European Commission issued a new adequacy decision. The decision stipulates that the US will ensure a level of protection comparable to that of the EU for personal data transferred from the EU to US …