As discussed in the preceding article, if a buyer acquires substantial assets of a facility and the buyer continues operating that facility, then the employees of that facility will automatically be deemed to have been assigned to the buyer.

In Germany, auditors may only testify in public, criminal or civil proceedings if expressly released from confidentiality obligations by their clients.

A third supplementary protocol to the Dutch tax treaty was signed on June 4. It allocates the right to tax the profits of permanent establishments exactly on the border and the wages of their employees, frees German invalidity pensions to WW II Dutch forced labourers from the Dutch tax net, and grants a Dutch credit for the German withholding tax on portfolio dividends

The Supreme Court has allowed deduction of German VAT borne on inputs for a Dutch building let out to other businesses on the premise that the owner would have elected to charge the outputs to VAT.

Employees who are terminated in connection with a bankruptcy procedure do not have a claim to reinstatement of their job if the facility where they were employed is subsequently bought out of bankruptcy.

Even if an employer quits his job in Germany before being entitled to a full pension, he may not necessarily be left with empty hands.