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The members of the Organization for Economic Cooperation and Development (OECD) have agreed upon a global corporate tax reform. As early as 2023, 136 countries want to introduce a minimum tax for multinational enterprises …

In a digitalized world, the question of whether employment contracts can be signed electronically is becoming increasingly important.

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.

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) …

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.

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 …

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) …

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 …

Baker Tilly continues to expand its Frankfurt office with the hire of a team of five tax experts.

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 …