Category: Arbeitsrecht

Tips from a tax consultant and employment lawyer on working from home abroad

Working from home abroad - tips from a tax consultant and employment lawyer

The world is becoming increasingly mobile. The expansion of working from home is making a significant contribution to this. In many cases, employees are no longer restricted to performing their work on site at the company. Employees can work from almost anywhere in the world via the internet. In times of a shortage of skilled workers, this also offers companies the opportunity to
Occupational safety regulation SARS CoV 2 extended

Corona Occupational Health and Safety Ordinance extended

The Federal Cabinet has extended the SARS-CoV-2 Occupational Health and Safety Ordinance, which expired on March 15. This ordinance, which was issued in January, is intended to supplement the SARS-CoV-2 occupational health and safety standard developed last year. In view of the rising incidence figures, there are still no signs of any easing in this area. The current provisions on occupational health and safety and the reduction of operational personnel contacts therefore remain in place. Through

Employer's right to information in default of acceptance proceedings

Employer's right to information in default of acceptance proceedings

With its ruling of 27 May 2020 (case reference: 5 AZR 387/19), the Federal Labour Court (BAG) has changed its previous case law and for the first time recognizes an employer's right to information from the employee in order to better assess and, if necessary, prove the employee's malicious failure to earn money elsewhere. This makes it easier for employers to determine the amount of claims for delayed acceptance wages, at least

Attention employers - short-time working allowance only in non-terminated employment relationships

Attention employers: short-time working allowance only for employees who have not been dismissed

The impact of the coronavirus crisis on the economy is severe. One instrument to alleviate the difficult situation for companies is the short-time working allowance (KUG) granted by the Federal Employment Agency. However, employers should urgently observe a few conditions. Prerequisite for short-time working allowance The short-time working allowance from the Employment Agency is only granted for employment relationships that have not been terminated. The aim of the

Federal Social Court: Obligation to pay contributions for fuel vouchers and advertising space fees

Obligation to pay contributions for fuel vouchers and advertising space fees

According to a recent ruling by the Federal Social Court, fuel vouchers and remuneration for advertising space can constitute remuneration subject to social security contributions if they merely replace gross wages. This is also the case if these remunerations fall below the de minimis limit of EUR 44 relevant under tax law (BSG ruling of 23.02.2021 - B 12 R 21/18 R). Decision by the Federal Social Court on the „non-cash benefit“

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