With the so-called active pension, the legislator created a new option on January 1, 2026 to make the transition from working life to retirement more flexible. Employees who have reached the standard retirement age can continue to work and receive a significant portion of their income tax-free. This opens up new opportunities for employees and employers - but also
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 2026 include: For employees: Differentiation between business trips and journeys between home and primary place of work For employees: Deduction of income-related expenses for
The ECJ had to clarify the consequences of an employer making redundancies as part of a collective redundancy without first submitting the legally required collective redundancy notification to the competent authority (in Germany, typically the employment agency). The background to this is the EU Collective Redundancies Directive 98/59/EC, which is intended to ensure that authorities and employee representatives are involved in good time in order to mitigate the consequences and
