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 October 2025 include: For all taxpayers: Date of gift in the case of mixed free gifts of land For all taxpayers: Non-offsettable losses for tax deferral models For
In its ruling of June 3, 2025 (case no. 9 AZR 104/24), the Federal Labour Court ruled that an employee in an existing employment relationship cannot effectively waive their statutory minimum leave even by means of a court settlement. This decision has considerable significance for the drafting of termination settlements, termination agreements and labor court settlements. Facts of the case: Dispute about vacation in kind in the
Parents of children with disabilities often face the challenge of reconciling work and their duty of care. On September 11, 2025, the European Court of Justice (ECJ) ruled in judgment C-38/24: Working conditions must be adapted so that parents of disabled children can provide the necessary care without being discriminated against. This ruling could have a major impact on German employment law
In its ruling of July 31, 2025 (case no. 6 AZR 18/25), the Federal Labor Court ruled that employment contracts that end automatically when the standard retirement age is reached do not fall under the protection against discrimination in Section 4 (2) TzBfG. Background to the case An employee was employed on a fixed-term contract and claimed that she was discriminated against in comparison to permanent employees and civil servants because
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 August 2025 include: For all taxpayers: Calculation of gift tax for low-interest loans For all taxpayers: Tax exemption for top-up amounts
On April 3, 2025, the Federal Labor Court (BAG) issued a groundbreaking ruling (case no. 2 AZR 178/24): In the event of the ordinary dismissal of a severely disabled employee within the six-month waiting period, during which the Dismissal Protection Act (KSchG) does not yet apply, there is no obligation to carry out a prevention procedure in accordance with Section 167 (1) SGB IX. Key contents of the ruling No obligation
