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 March 2025 include: For all taxpayers: Causation of disability for inability to support oneself For all taxpayers: Effective disclosure
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 February 2025 include: For all taxpayers: On the relationship between loss assessment notices and tax assessment notices For all taxpayers: Costs of insolvency proceedings none
In a recent ruling dated February 12, 2025 (Ref. 5 AZR 127/24), the Federal Labor Court (BAG) clarified that employees are not obliged to take up new employment prematurely during a leave of absence in order to relieve the previous employer financially. Background to the case A senior consultant who had been employed since November 2019 and received a gross monthly salary of
In a recent ruling dated January 3, 2025 (case no. 9 Sa 909/23), the Hamm Regional Labour Court (LAG) ruled that employees in the continuous partial retirement model are not entitled to subsequent payment of a notional full-time salary in the event of premature termination of the employment relationship. Background to the case The plaintiff had been working as a private customer advisor for a statutory health insurance fund since 2000.
