The coronavirus crisis is hitting many companies hard. To mitigate these consequences somewhat, short-time working allowance is being granted. This is intended to support companies and preserve as many jobs as possible. The question therefore arises as to whether managing directors can also receive short-time working allowance. The Speyer Social Court has recently dealt with this question in summary proceedings.
It is a questionable but regular practice at the fining authorities. Although the person concerned is granted access to the official file on request, the files often do not contain all the relevant information. This makes it much more difficult for those affected to clarify the true facts of the case and successfully defend themselves against an unjustly issued fine. With a
In light of the coronavirus crisis, the grand coalition has decided to extend the deadline for submitting annual tax returns for 2019. The Federal Ministry of Finance (BMF) has already confirmed the extension of the submission deadline. The deadline is therefore: 31.08.2021 According to coalition politicians, this extension is to be regulated in the "next tax law". Deferral options have also been extended According to the
Das Arbeitsgericht Stuttgart hat in erster Instanz entschieden, dass eine fristlose Änderungskündigung zur Einführung von Kurzarbeit unter bestimmten Voraussetzungen gerechtfertigt sein kann. Die Frage, ob und wenn ja, unter welchen Voraussetzungen eine fristlose Änderungskündigung zur Einführung von Kurzarbeit möglich ist, ist in der Rechtsprechung umstritten und wurde bisher noch nicht höchstrichterlich entschieden. Es stellt sich
The tax exemption pursuant to Section 3 No. 3 GrEStG also applies if co-heirs initially agree on the formation of fractional ownership and, in a second step, the transfer to a co-heir if the latter immediately becomes the sole owner. This was decided by the 8th Senate of the Münster Fiscal Court. The claimant was a co-heir of her parents together with her sister. The
In a recent ruling, the Federal Labor Court clarified that the statutory extension of notice periods pursuant to Section 622 (2) BGB does not apply to employees in private households. Although there is unequal treatment with company employees, this is justified. BAG ruling from 11.06.2020 - Ref.: 2 AZR 660/19 The facts of the case The specific case involves
