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After a tough struggle over the coalition agreement in 2018, the governing parties decided to implement stricter regulations on fixed-term contracts in this legislative period.

On March 24, 2021, the German federal cabinet passed the draft law concerning the Corporate Income Tax Modernization Act (“KöMoG”). Besides the introduction of an option for corporate income taxation for partnerships, which …

Baker Tilly provided the Audi start-up holoride GmbH with legal and tax advice within the scope of a Series A financing round.

According to the German Law on Temporary Employment (Arbeitnehmerüberlassungsgesetz; “AÜG”), supplying temporary workers is only possible with a permit (Art. 1 Sec. 1 sentence 1 AÜG). However, there are exemptions from such …

The year 2021 has brought a large number of tax changes and reforms for payroll accounting: On the one hand, the Annual Tax Act 2020, which will largely apply from January 1, 2021, will lead to a large number of adjustments, …

Due to the pandemic, many employees are still subject to short-time work arrangements. The simplified short-time work regulations which had been passed by the federal government in spring 2020 in order to mitigate the …

Since the introduction of the Leadership Positions Act ("FüPoG") in 2015, companies that are listed and co-determined on a parity basis must appoint a fixed women’s quota of 30 % to their supervisory or management boards. …

Highly reputed construction and real estate lawyer Mr. Simon Parviz and his team will set up the new private construction law segment from Frankfurt. 

Are night shift workers and occasional night workers comparable? "Yes, they are!", ruled the German Federal Labor Court (BAG) in its judgment of December 9, 2020, file no.10 AZR 334/20. Different pay rates for night work are …

Shortly before the end of last year, i.e. on 22 December 2020, the Bundestag passed an "Act on the Shortening of the Residual Debt Exemption Procedure and on the Adjustment of Pandemic-Related Provisions in Company, …