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 December 2025 include: For landlords: No liability of the property purchaser for incorrect tax statements in leases taken over For freelance partnerships: Not
The Social Court of Dortmund (SG Dortmund) has ruled that a fall over the leash of one's own dog on the way to work is not an accident at work within the meaning of statutory accident insurance (judgment of 07.07.2025, ref. S 18 U 347/24). The decisive factor was that carrying the dog had no significant operational connection and therefore did not fall within the insured area.
The Federal Labor Court (BAG) has confirmed in a recent decision that employers may reduce bonus payments proportionately if an employee has taken parental leave during the bonus period. The decision clarifies how performance-related variable remuneration is to be treated in the context of the statutory suspension of the employment relationship and raises important questions for company practice. The BAG ruling: No entitlement to full
The Federal Labor Court (BAG) has ruled (case no. 5 AZR 118/23) that part-time employees are entitled to overtime bonuses as soon as they exceed their individually agreed working hours. It is not permissible to only pay the bonus once the working hours of a full-time employee have been reached. The BAG has thus rejected a widespread practice in collective agreements and company regulations. Why
