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First ruling on COVID-19 compensation

Since 2020, employers have been able to apply for compensation for the loss of earnings incurred by employees who had to isolate in quarantine at […]


The list of shareholders of a GmbH – A potential source of succession problems

In the business sphere, a death could pose an existential threat, particularly if there has been no structured succession planning and no succession […]


A managing director’s liability after leaving the executive board?

If a GmbH [private limited company] ceases to comply with certain obligations, such as, e.g., transferring the payroll tax, then the local tax office […]


Equal pay for equal work

In a pivotal ruling, the Federal Labour Court decided that a woman may claim the same remuneration as her male colleague for the same or equivalent […]


Act to Transpose the EU Directive on Cross-Border Conversions – An overview

The Directive (EU) 2019/2121 (Directive on Cross-Border Conversions) had to be transposed into national law by 31.1.2023. It will introduce, for the […]


Employer’s obligation to assume the costs for spectacles worn while working in front of screens

In a recent case, the ECJ had to rule on whether or not an employee would have to accept their employer’s refusal to reimburse the costs for […]


Data abuse fears – Claims for damages after scraping?

The General Data Protection Regulation (GDPR) brought a lot of uncertainties in its wake, but above all the promise of greater data security, too. […]


The German tax group for VAT purposes is in need of reform – Landmark ECJ judgements

Two referrals by the Federal Fiscal Court (Bundes­finanzhof, BFH) brought before the ECJ the question as to whether or not the German regulation […]


Current accounts – Continued use does not constitute automatic consent to the new GTCs

Many banks and Sparkassen [savings banks] have been trying for months to enforce their new terms and conditions. Recently, the Hanover regional court […]


Recording working hours – The Federal Labour Court has clarified key points

In 2019 already, the ECJ decided that Member States would have to adopt national legislation that would oblige employers to set up a system for […]

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