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New forms of working – ‘Remote Work’ and the ‘Workation’ (Part I)

Advances in technology have made it possible for employees in various professional fields to work remotely – from virtually anywhere in the world – […]

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The modernisation of German partnership law – A need to review the GbR and other partnerships

The Act on the Modernisation of Partnership Law (Gesetz zur Modernisierung des Personengesellschaftsrechts, MoPeG) has now been approved by the […]

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Is living space illegally repurposed when it is used by holidaymakers?

When rental apartments are rented out via online portals there is a risk that the actual use of the living space will be different to the one that was […]

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German Whistleblower Protection Act has entered into force

The ‘Act for better protection of whistleblowers as well as for the transposition of the EU directive on the protection of persons who report breaches […]

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Green Claims – EU criteria against greenwashing and misleading environmental claims

On 22.3.2023, the EU Commission presented a draft directive on common criteria against greenwashing and misleading environmental claims. The […]

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The decision to disclaim an inheritance should not be taken lightly

Disclaiming an inheritance is a move that could be considered not merely where the aim is to avoid personal liability for the deceased person‘s debts. […]

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Attempted coercion – No right to ‘safely store’ an improperly parked e-scooter

Parisians recently voted to clear e-scooters from their city’s streets in the future. In Germany, by contrast, such a decision will probably not be […]

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First ruling on COVID-19 compensation

Since 2020, employers have been able to apply for compensation for the loss of earnings incurred by employees who had to isolate in quarantine at […]

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The list of shareholders of a GmbH – A potential source of succession problems

In the business sphere, a death could pose an existential threat, particularly if there has been no structured succession planning and no succession […]

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A managing director’s liability after leaving the executive board?

If a GmbH [private limited company] ceases to comply with certain obligations, such as, e.g., transferring the payroll tax, then the local tax office […]

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Equal pay for equal work

In a pivotal ruling, the Federal Labour Court decided that a woman may claim the same remuneration as her male colleague for the same or equivalent […]

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Act to Transpose the EU Directive on Cross-Border Conversions – An overview

The Directive (EU) 2019/2121 (Directive on Cross-Border Conversions) had to be transposed into national law by 31.1.2023. It will introduce, for the […]

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Employer’s obligation to assume the costs for spectacles worn while working in front of screens

In a recent case, the ECJ had to rule on whether or not an employee would have to accept their employer’s refusal to reimburse the costs for […]

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Data abuse fears – Claims for damages after scraping?

The General Data Protection Regulation (GDPR) brought a lot of uncertainties in its wake, but above all the promise of greater data security, too. […]

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The German tax group for VAT purposes is in need of reform – Landmark ECJ judgements

Two referrals by the Federal Fiscal Court (Bundes­finanzhof, BFH) brought before the ECJ the question as to whether or not the German regulation […]

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Current accounts – Continued use does not constitute automatic consent to the new GTCs

Many banks and Sparkassen [savings banks] have been trying for months to enforce their new terms and conditions. Recently, the Hanover regional court […]

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Recording working hours – The Federal Labour Court has clarified key points

In 2019 already, the ECJ decided that Member States would have to adopt national legislation that would oblige employers to set up a system for […]

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Receipt of e-mails within the scope of business dealings – This could be a matter of minutes

These days, correspondence between companies mainly takes place via e-mail. However, you should be aware that e-mails quickly make their way to the […]

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The digital legacy – What happens with data after death?

Our lives are increasingly shifting into digital spaces; here, passwords protect access to personal services such as online banking or social […]

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Actual implementation of a profit transfer agreement in a consolidated tax group

According to settled case law, a profit transfer agreement (PTA) would only have actually been implemented if the profit that has been determined is […]

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