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).

A current decision of the Regional Labour Court of Düsseldorf dated 23 November 2011 (docket no. 12 Sa 926/11) makes it quite clear that the declaration of a waiver of termination made by an employer is absolute and, during the period of applicability of such waiver of termination, can justify neither an ordinary nor extraordinary termination for operational reasons if such employer already offered the waiver of termination as counter-performance in a difficult economic situation.

Many companies have introduced short-time working in the last months, which is still attributable to the tough business situation in the Euro zone.

In the event that employees from a business that is not strikebound are relocated to a strikebound business of the same employer, the works council of the supplying business does not have the right to refuse its consent pursuant to Sec. 99 BetrVG.

In its judgment of 20 September 2012 (ref. no. 6 AZR 155/11), the Federal Labor Court considered that a possible contravention of the formal requirement that the employer must provide information to the works council in the event of mass redundancies (Section 17 (2) KSchG [German act on protection against unlawful dismissal]) may be remedied by a final statement made by the works council if the employer has provided it with the information required by the act in an unsigned text.

By judgement dated 13 October 2022 (docket No. I ZR 111/21), the Federal Court of Justice [Bundesgerichtshof, BGH] rejected the claim of several scientific publishers against Telekom...

Oppenhoff has acquired Ursula Rutovitz as new Head of Business Development & Marketing. The former German Head of the TMF Group has been supporting the firm...

In a decision of the BAG dated 7 April 2012 (docket no. 3 AZR 280/10), the BAG addressed the question of the calculation of a company pension in case of reduced working hours in the run-up to retirement ("pre-retirement part-time employment", ["Altersteilzeit"]).

The established lack of bargaining capacity of the CGZP has considerable consequences not only for the manpower suppliers using the collective agreements, but also for the hiring firms.

The decision in the case Schultz-Hoff (judgement dated 20 January 2009 – docket no. C-350/06), with which the ECJ declared that it is not permissible to limit the term of the claim to holiday or payment in lieu of holiday of an employee unable to work on grounds of a long-term illness, created considerable financial risks for enterprises and, not only for this reason, was the subject of serious criticism.

According to a decision of the Regional Labour Court of Düsseldorf dated 7 March 2012 (docket no. 4 TaBV 11/12), an employer may not arbitrarily access data stored on the works council's drive of the EDP system.

On 1 January 2012 the new German Family Care Leave Act [Familienpflegezeitgesetz, FPfZG] enters into force.

The Higher Labor Court of Hamm decided in its judgment of 10 October 2012 that a trainee was effectively dismissed without notice for good cause since he called his instructor a "slave driver and exploiter".

Year after year, burn-outs cost the economy billions – and its an upwards trend. In order to recognise the risks in good time and to fully re-integrate sick employees, companies are therefore giving this topic high priority.

On December 16, 2024 the Council adopted a 15th package of restrictive measures with the objective of further limiting Russia's ability to wage its war of aggression against Ukraine.

The Federal Constitutional Court [Bundesverfassungsgericht, BVerfG] must decide whether or not the legislator is allowed to breach tax treaties with other countries.

In order to improve the business location Germany, the German Cabinet on 19 September 2012 has proposed an Act to change and simplify the company taxation and the tax law regarding travel expenses.

In a landmark-ruling, the ECJ has held that Germany's system of dividend withholding taxation infringes the right to free movement of capital as guaranteed by Art.

The German Federal Fiscal Court [Bundesfinanzhof, BFH] has published the first ruling on the taxation of virtual currencies. With its decision of 14 February 2023, it clarifies that capital gains...

The German Federal Fiscal Court (Bundesfinanzhof, BFH) ruled on 23 November 2022 that real estate located in Germany can be transferred tax-free by way of foreign bequest if neither...