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 April 2025 include: For all taxpayers: On the deduction of criminal defense costs as income-related expenses For all taxpayers: On the violation of tax secrecy
The distinction between self-employment and dependent employment is a constant source of legal uncertainty - especially in the construction industry. In three rulings on February 20, 2025, the Hessian State Social Court clarified that supposedly self-employed construction workers are subject to social security contributions under certain conditions. We have summarized what this means and the practical consequences here for
The GmbH & Co. KG is a special legal form that combines the advantages of a limited partnership (KG) with those of a limited liability company (GmbH). The GmbH assumes the role of the personally liable partner (general partner), while the limited partners only have limited liability. This structure offers both liability and tax advantages, but also involves certain complexities
On March 20, 2025, the Federal Labour Court (BAG) issued an important ruling on the remuneration of released works council members (case no.: 7 AZR 46/240). The decision clarifies important questions regarding the burden of presentation and proof when adjusting the remuneration of this group of people. Remuneration of released works council members According to Section 37 (4) sentence 1 of the Works Constitution Act (BetrVG), works council members are entitled to remuneration that corresponds to that of comparable employees.
In its ruling dated March 10, 2025 (case no. 9 W 22/25), the Higher Regional Court (OLG) of Celle made an important decision on the requirements for the judicial appointment of an emergency managing director in a GmbH. The ruling shows that internal mechanisms under company law take precedence and that a court appointment can only be made in special circumstances. The case: Application for
