Significant changes to parental allowance came into force on April 1, 2025. These relate in particular to the income limits for entitlement and the possibility of both parents receiving parental allowance at the same time. Uniform income limit of 175,000 euros For births from April 1, 2025, the income limit for receiving parental allowance will be set at a uniform 175,000 euros taxable income.
Our client letter is sent out monthly via our newsletter and contains upcoming tax dates as well as all kinds of tax tips and news. For our interested readers, we offer this information here for free download. Topics in May 2025 include: For all taxpayers: Special depreciation for rental housing not on replacement new build For all taxpayers: How the portion subject to gift tax
In a ruling dated February 28, 2025 (case no. 14 SLa 578/24), the Higher Labor Court of Hesse (LAG) ruled that dismissed managing directors are subject to general protection against dismissal under the Dismissal Protection Act (KSchG) under certain conditions. This ruling has significant implications for the treatment of former board representatives under employment law. The case: Dismissal and dismissal of a managing director The plaintiff had been employed by the company since April
The Federal Labor Court (BAG) ruled on April 16, 2025 (case no. 10 AZR 80/24) that the payment of remuneration in the form of cryptocurrencies such as Ether (ETH) is generally permissible - albeit subject to certain conditions. This ruling has far-reaching implications for the design of remuneration models in the digital world of work. The case: Commissions in Ether The plaintiff
Our client letter is sent out monthly via our newsletter and contains upcoming tax dates as well as all kinds of tax tips and news. For our interested readers, we offer this information here for free download. Topics in April 2025 include: For all taxpayers: On the deduction of criminal defense costs as income-related expenses For all taxpayers: On the violation of tax secrecy
