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  • Article

    Energy Sector: Large Gas Consumers Need A Contingency Plan

    Although emergency plans, risk plans and safety laws have also existed for a long time in the energy sector, they have not been relevant to date because there was no acute risk situation.
    GermanyEnergy and Natural Resources
    Oppenhoff
    Oppenhoff
  • Article

    Announcement Of An Inability To Work And Extraordinary Termination

    If an employee announces a future inability to work in the event that the employer fails to comply with an unjustified holiday demand or in the event of other conduct of the employer, this can represent a good cause.
    GermanyEmployment and HR
    Oppenhoff
    Oppenhoff
  • Article

    No Forbearance Claim For European Works Councils Under The EBRG

    A European Works Council (EWC) cannot prevent an operational measure by an employer, in this case a business closure, by way of a forbearance order.
    GermanyEmployment and HR
    Oppenhoff
    Oppenhoff
  • Article

    Personal Data Of Employees Who Have Left The Company To Be Deleted From The Homepage Without Undue Delay

    The Regional Labour Court of Hessen ruled by judgement of 24 January 2012 (docket no. 19 SaGa 1480/11) that an employer must delete any data concerning an employee.
    GermanyEmployment and HR
    Oppenhoff
    Oppenhoff
  • Article

    EU Foreign Subsidies Regulation

    As of July 12, 2023, the Foreign Subsidies Regulation ("FSR"), which has been eagerly awaited by M&A practitioners in particular, will largely take effect.
    GermanyCorporate/Commercial Law
    Oppenhoff
    Oppenhoff
  • Article

    Business Year 2012 – Cost Block Company Retirement Pension

    For many enterprises the new business year 2012 already begins on 1 October, whilst those enterprises for which the business year commences as of 1 January are often still frequently occupied with budget planning.
    GermanyEmployment and HR
    Oppenhoff
    Oppenhoff
  • Article

    ECHR Strengthens Rights Of Whistleblowers

    The European Court for Human Rights (ECHR) ruled by judgement dated 21 July 2011 (docket no. 28274/08) that employees who publicly disclose deficiencies within the enterprise of their employer cannot be terminated without notice.
    GermanyEmployment and HR
    Oppenhoff
    Oppenhoff
  • Article

    Temporary Agency Workers Also To Be Included In The Calculation Of The Threshold Value Within The Meaning Of Sec. 111 Sentence 1 BetrVG

    Pursuant to Sec. 111 sentence 1 BetrVG, in the event of changes in the operational business of an enterprise which regularly has more than 20 employees with voting rights, employers must consult with the works council on a compromise of interests.
    GermanyEmployment and HR
    Oppenhoff
    Oppenhoff
  • Article

    Qualified Differentiation Clauses In Collective Bargaining Agreements Are Invalid

    The Federal Labour Court ruled by judgement dated 23 March 2011 (docket no. 4 AZR 366/09) that qualified differentiation clauses in collective agreements in the form of so-called "adjustment clauses" (Spannklausel) are invalid.
    GermanyEmployment and HR
    Oppenhoff
    Oppenhoff
  • Article

    Right To Return To A Full-Time Position After A Phase Of Part-Time Employment For Family-Related Reasons

    A discussion on the intention of planning a reform of the German Part-Time and Fixed-Term Employment Act [Teilzeit- und Befristungsgesetzes, TzBfG].
    GermanyEmployment and HR
    Oppenhoff
    Oppenhoff
  • Article

    English Inheritance Law Violates German Public Order Because Children Have No Right To A Compulsory Portion

    In its ruling of 29 June 2022, the German Federal Supreme Court affirmed that the application of English inheritance law to the estate of a person living in Germany has to be regarded as a violation of German...
    GermanyFamily and Matrimonial
    Oppenhoff
    Oppenhoff
  • Article

    Limitation Of Participation Exemption - Potential Tax Refund Claim For Foreign Shareholders

    Germany's second legislative chamber, the Bundesrat, has today approved the compromise issued by the joint committee of both houses, under which dividends paid to corporations will in future be fully taxable, if the recipient corporation holds less than 10% of the shares in the paying entity.
    GermanyCorporate/Commercial Law
    Oppenhoff
    Oppenhoff
  • Article

    New SPD Draft Bill Of An Act To Promote Equal Opportunities

    For years there has been a cross-party discussion of a gender-equitable representation on the supervisory boards and management boards of listed and co-determined enterprises.
    GermanyCorporate/Commercial Law
    Oppenhoff
    Oppenhoff
  • Article

    Bundestag Passes Whistleblower Protection Act

    On 16 December 2022 - and thus exactly three years after the EU Whistleblower Directive came into force - the Bundestag passed the new, long overdue German Whistleblower Protection Act...
    GermanyEmployment and HR
    Oppenhoff
    Oppenhoff
  • Article

    Implementation Of Whistleblower Systems

    The federal and state governments have been able to reach a compromise on the protection of whistleblowers, and today, 12 May 2023, the Bundesrat approved the amended German...
    GermanyEmployment and HR
    Oppenhoff
    Oppenhoff
  • Article

    Ver.Di Must Pay Damages Caused Through Unlawful Warning Strikes

    The law on industrial disputes is constantly in motion.
    GermanyEmployment and HR
    Oppenhoff
    Oppenhoff
  • Article

    BGH: Invalidity Of A Gift If The Giver Can Be Easily Influenced Or Shows A Weakness Of Will

    In cases in which the claimant names concrete indications to the effect that he may have been legally incapacitated when making a gift, an expert opinion definitely has to be obtained...
    GermanyFamily and Matrimonial
    Oppenhoff
    Oppenhoff
  • Article

    Intra-Corporate Transfers Within Europe

    On 13 July 2010 the European Commission presented a Proposal for a Directive of the European Parliament and of the Council on "Conditions of Entry and Residence of Third-Country Nationals in the framework of an intra-corporate transfer" (KOM(2010) 378).
    GermanyStrategy
    Oppenhoff
    Oppenhoff
  • Article

    Germany Adopts Simplifications To Group Taxation Rules

    Wednesday night, the joint committee of German parliament has adopted changes to its group taxation legislation, which mainly focus on relaxing rules on profit transfers, while at the same time increasing the red tape with respect to the wording of the profit-and-loss-pooling agreement necessary to conclude a tax group.
    GermanyTax
    Oppenhoff
    Oppenhoff
  • Article

    Germany Denies Input-VAT Refund Upon Supposedly Incomplete Application

    The Cologne Tax Court has supported the Revenue's decision to disallow an input-VAT refund in cases, where some of the fields on the official refund application form were left blank (reference number: 2 K 4627/06, 2 K 813/10, 2 K 354/10).
    GermanyTax
    Oppenhoff
    Oppenhoff

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