82 results found

During the past months, the German Federal Tax Court (Bundesfinanzhof ; BFH) had several occasions to comment on individual issues connected with the accounting of provisions in the context of asset transactions between companies.

Der deutsche Gesetzgeber hat das Nachweisgesetz überarbeitet, das die inhaltlichen Vorgaben für Arbeitsverträge regelt.

A new coalition agreement between Germany's Christian Democratic Union and the Social Democratic Party contains several labor and employment law proposals.

The latest amendments introduced by the German Federal Ministry for Labor (BMAS) to the "Nachweisgesetz"/NachweisG will transform Germany back into the age of hard copies and wet ink.

On 3 September 2025, the German government published its draft of the BRSG II. There are no significant changes compared to the unimplemented BRSG II draft from the last legislative period.

Germany is about to see the biggest reform of its pension landscape since the enactment of the Pensions Act (Betriebsrentengesetz) in 1975.

Providing pension contributions to the German state pension scheme instead of making severance payments can be an attractive alternative for the employer and employee.

The EU Pay Transparency Directive imposes a need for companies in the European Union to take action. Employee comparison groups must be established to identify potential gender pay gaps.

Acquiring a business on insolvency can have pitfalls, especially if it involves an employee occupational pension scheme. Will the German Federal Labour Court's case law, which is favourable...

Today, on May 20, 2014, the "Directive 2014/50 of the European Parliament and of the Council on minimum requirements for enhancing worker mobility between Member States by improving the acquisition and preservation of supplementary pension rights", shortly referred to as the Mobility-Directive, enters into force.

On June 27, 2024, the German Federal Ministry of Labor and Social Affairs (Bundesministerium für Arbeit und Soziales) and the German Federal Ministry of Finance (Bundesministerium der Finanzen)...

When a German employer hires foreign EU workers for a short-term project without proper tax and social security documentation, what appears to be a cost-effective staffing solution can quickly transform into a financial burden. Through a detailed case study and sample calculations, this analysis reveals how routine audits can expose compliance gaps that nearly double the actual employment costs.

On 5 December 2025, the Bundestag (finally) passed the Second Act Strengthening Company Pensions (Betriebsrentenstärkungsgesetz II, BRSG II).

On 10 May 2022, the German Ministry of Finance published its final administrative guidance on the income taxation of crypto assets, esp. crypto currencies.

Mit welchen Instrumenten Unternehmen gleichzeitig Überkapazitäten und Fachkräftemangel begegnen können...

Am 16. April 2015 hat das Bundesministerium für Arbeit und Soziales den lange erwarteten ersten Referentenentwurf eines Gesetzes zur Umsetzung der EU-Mobilitätsrichtlinie (RL 2014/50/EU des Europäischen Parlaments und des Rates vom 16.

Die Inflationsrate in Deutschland erreicht immer wieder neue Höchststände. Zuletzt lag der für die Bemessung der Inflationsrate heranzuziehende Verbraucherpreisindex im August 2023 bei 6,1%.