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 2021 Current change! For all taxpayers: Criminal defense costs as business expenses or income-related expenses? For landlords and operators of a photovoltaic system: electricity supply as
The Protection against Dismissal Act provides essential protection for employees to defend themselves against socially unjustified dismissals. However, the Dismissal Protection Act does not apply to all companies and employment relationships. In addition to the employee status of the person concerned, the size of the company is also decisive for the question of whether the Dismissal Protection Act applies. The company in question must have at least 10 employees. The Federal Court of Justice had to
Fixed-term employment contracts are a popular instrument used by companies to keep their workforce flexible. As fixed-term employment contracts expire, the workforce can easily be reduced considerably if necessary without the need for redundancies and thus possible unavoidable dismissal protection proceedings. This circumvents the protection against dismissal for employees that prevails in Germany. For employees, on the other hand
Numerous employees have received a so-called corona bonus from their employers as part of the corona crisis. It has not yet been clarified how these payments are to be legally classified and under what conditions the employer can demand repayment of the payments. These questions are particularly relevant for employees who want to change their employer. We clarify these questions on the basis of a current
