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 July 2025 include: For all taxpayers: To gift or not to gift, that is the question! For all taxpayers: Special features
From January 2025, employers will no longer have to carry out a risk assessment for all workplaces, regardless of the reason, in accordance with the Maternity Protection Act. The obligation to carry out a risk assessment remains in place, but there is no longer a general obligation to analyze every activity preventively. The focus is on selected or high-risk jobs. Opportunities and risks Relief: Less bureaucracy for companies. Potential risk: Employers may
Since January 1, 2025, employers in Germany have been allowed to issue employment references electronically - provided the employee agrees. The basis for this is the new regulation of Section 109 Para. 3 GewO as part of the Bureaucracy Relief Act IV. For the first time, the electronic form is no longer excluded. Formal requirements: Consent and qualified signature Consent of the employee The
Background: Surprising dismissal despite promise The Düsseldorf Higher Labor Court (Landesarbeitsgericht, LAG) had to rule on a case on January 14, 2025 (case no. 3 SLa 317/24) in which a commercial lawyer was dismissed shortly before the end of his probationary period despite a verbal promise of employment. The employer - represented by the senior authorized signatory - had given the employee another five weeks' notice.
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 June 2025 include: For all taxpayers: On the exercise of discretion when setting a late payment surcharge For all taxpayers: Losses from capital assets due to
Since January 1, 2025, the application of the so-called fifth rule in the wage tax deduction procedure has been abolished. Why was the procedure abolished? Simplification: Employers should have less administrative work. Shift to the tax return: In future, the regulation can only be applied via the annual income tax return. Effects on employees Avoid gross-net shock: In the case of one-off payments (e.g. severance payments), the first payslip can be
