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 2024 include: For all taxpayers: Required approvals from the Federal Ministry of Finance for equity measures For all taxpayers: Tax reduction for household-related services
Many companies are familiar with the problem: employees do not perform to the desired standard, even though they could very probably do better. However, this underperformance is not often sufficient grounds for dismissal, as the Federal Labor Court (BAG) has established the principle that an employee must do what they are supposed to do and „only“ as well as they can.
If an employer plans to shut down a business in stages, special rules apply for social selection in the event of redundancies for operational reasons. The Düsseldorf Regional Labour Court (LAG) issued a groundbreaking ruling on this in January and clarified that „in principle, the employees most worthy of social protection must be employed to carry out the winding-up work“ (judgment of 09.01.24, Ref.: 3 Sa 529/23). Are employers
The Mecklenburg-Vorpommern Regional Labor Court issued an important ruling in November 23 regarding the requirements for the external form of employment references (LAG Mecklenburg-Vorpommern v. 2.11.2023 - 5 Sa 35/23). According to this ruling, it must be clear at first glance who issued the reference and what position they hold in the company. The corresponding signature
