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Time limitation of an employment contract in the case of previous employment

Limiting an employment relationship for no objective or material reason is permitted, in principle, for up to two years unless an employment […]

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Interest rate on tax arrears to remain at 0.5% per month for the time being

Given that we are in a phase of persistently low interest rates, for a long time now, there has been a debate on the issue of the constitutionality of […]

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Assumption of tax consulting costs by the employer in the case of a net pay agreement

The German subsidiary of a global group had negotiated net pay agreements with the employees who it had posted to Germany. In the above-mentioned […]

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No entitlement to paid leave during the release phase of partial retirement

Recently, the entitlement to paid leave and payment in lieu have frequently been the subject of supreme court rulings, which in some cases proved to […]

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A reprieve for companies with electronic cash register systems

The German Act for the Protection Against Manipulation of Digital Basic Records (the so-called Cash Register Act) obliges companies with electronic […]

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Protecting trade secrets through adequate measures

The Act to implement the EU directive (EU) 2016/943 on the protection of trade secrets against their unlawful acquisition, use and disclosure […]

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Taxation of the digital economy is on the horizon – OECD proposal for a unified approach

The OECD has responded to the new business models that have arisen in the course of the digital transformation and, on 9.10.2019, it presented a […]

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Transfer pricing formation using the TNMM

The TNMM (transactional net margin method) is a transactional profit method for transfer pricing formation where the net margin of the supplying […]

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Trade Tax – A new Federal Fiscal Court ruling on the extended deduction for owned real estate

In 2019, the Federal Fiscal Court (Bundesfinanzhof, BFH) has ruled on several cases related to the extended deduction for owned real estate for trade […]

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Real Estate Transfer Tax – Latest developments in the legislative procedure

Since 2016, policy makers have been pursuing the aim of tightening up the real estate transfer tax (RETT) rules for so-called share deals. It is […]

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