Skip to content

You are here:

Latest news

Filter news and blogs by category


Interest on tax refunds and on tax arrears – Reduction in the interest rate to 1.8% per year

In a previous issue we already had a report on a ruling by the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG) where interest on […]


The taxation of shareholdings when relocating to Germany from another EU country

It is generally known that when you are planning to relocate out of Germany you will need timely tax advice including a review and structuring […]


Is unexpired leave subject to the standard limitation period?

In recent years, the supreme court already clarified that statutory minimum leave may only expire at the end of the year if employers have complied […]


The consequences under German insurance law of an accident in a home office

Those who pursue professional activities within their own four walls should be aware that accidents in a home office will be covered by an employer’s […]


New provision in the German External Tax Relations Act for the purpose of implementing the DEMPE concept for intangible assets in the context of transfer pricing

In a previous issue we already provided information on changes in the area of transfer pricing rules that would result from the transposition of […]


Transposition of the Whistleblower Directive into German law

The EU Whistleblower Directive (“WBD”), which came into force on 17.12.2019 already, has not yet been transposed into national law in Germany (as is […]


The electronic signature under German employment law

Since the introduction of the German Electronic Signature Act, more than twenty years ago, an electronic signature has generally had the same status […]


Mini jobs – Adjustments to earnings thresholds

The earnings threshold for marginal part-time workers will, in future, be based on a weekly working time of ten hours at minimum wage conditions. The […]


(Special) termination rights of energy providers – Pre-conditions and contestation options

In view of the war in Ukraine and the tense situation on the energy markets, currently, some providers in the electricity and gas segments are […]


A pre-study internship that is an admission requirement is not subject to the Minimum Wage Act

These days, many internships have to be paid at the minimum wage, which is making it difficult for some employers to provide internships. In the […]

Back to top of page