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There is no general prohibition of deterioration that applies to retirement benefits in the case of one or several transfers of businesses pursuant to Section 613a German Civil Code.

The finance ministry has issued a decree on the conditions under which redundancy payments still rank for favourable tax treatment, despite continuing or additional benefits to ex-employees.

Unternehmen führen betriebliche Altersversorgung („bAV") häufig mittelbar über eine Direktversicherung als externen Versorgungsträger durch.

The calculation parameters for social insurance are updated annually and adjusted to income trends. Effective January 1, 2026, the Social Security Calculation Parameters Regulation 2026...

BSG (Bundessozialgericht - German Federal Social Court) dated September 19, 2019 – B 12 R 25 / 18 R

So-called "late marriage clauses" in surviving dependants' pension commitments may constitute an unjustified age discrimination and can therefore be ineffective

The coalition agreement between the CDU/CSU and the SPD, titled "Responsibility for Germany," was announced on April 9, 2025.

The Federal Constitutional Court clarified that maximum age limits for occupational pension benefits do not violate the general principle of equality.

As is well known, the Pay Transparency Directive imposes a need for action on companies. Employee comparison groups must be established to identify potential gender pay gaps. Employees are granted extensive and highly detailed rights to information, which must also be actively communicated.

Durch das Umwandlungsgesetz können Unternehmen ihre Pensionsverbindlichkeiten mit dazugehörigen Vermögensgegenständen abspalten. Auch wenn das übertragende Unternehmen...

The German Federal Labor Court issued two significant rulings in 2025 addressing the adjustment of occupational pension benefits, clarifying when flat-rate adjustment clauses can replace statutory reviews and how employers must exercise discretion in split pension formulas. These decisions have important implications for employers managing legacy pension commitments and determining benefit adjustments above social security contribution ceilings.

In case of short-time work, the savings in personnel costs are obvious and companies are aware of this (see, among other things, the requirements for short-time work: What do you do with staff when the energy and ...

Under the German Corporate Income Tax Act (Sec. 32 para. 1 no. 2 German Corporate Income Tax Act, KStG), in the case of dividend payments, non-EU pension funds...

Pension law in Germany will be significantly amended by the transposition of the European Mobility-Directive (Directive 2014/50/EU) into German law, as announced on December 30, 2015.

Companies often implement company pension (betriebliche Altersversorgung, "bAV") indirectly via a direct insurance company as an external pension provider.

Temporary agency workers may only be employed by the same hirer for 18 consecutive months. After that further employment is only possible after a 3 month gap.

A recent judgment in Germany clarifies employers the extent of and circumstances in which employers' have an information obligation towards employees on matters that affect their financial...