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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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Employers only have to remunerate mandatory or approved overtime

Overtime is only paid out if the employer is aware of the additional work that has been performed. In cases of doubt, the employee has to be able to […]

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Social security – Thresholds for 2023

Parity financing of health insurance contributions was reintroduced in 2019 and will likewise continue for 2023. Accordingly, employees and employers […]

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Legal tech applications for companies

Processes in personnel and legal departments can be digitalised and speeded up by using legal tech. In the following section we outline legal tech […]

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Citizens’ Basic Income – An overview of the eligibility criteria and standard rates

On 1.1.2023, Germany will replace Hartz IV [its means-tested basic income scheme] with the so-called Citizens’ Basic Income [in German: Bürgergeld] as […]

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Conditions under which a limitation period can apply to unexpired leave

The previous report already included a question relating to the application of the limitation period to unexpired leave entitlement that was referred […]

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Accelerated inheritance – Avoiding assets being classified as non-operating

When business assets are gifted or inherited, the non-operating assets will be of particular importance because it is not be possible to make an […]

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Recording corrections in the German land register – Implications of the Dieterle clause

The ‘Dieterle clause’ is primarily used for the last will and testament of divorced persons. In doing so, a testator can ensure that a divorced spouse […]

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Right to a compulsory portion of a testator’s estate – 10-year time period in the case of gifting

There is sometimes a desire not to bequeath wealth that has been built up in accordance with the statutory succession rules. This can moreover be […]

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Towing away illegally parked vehicles

If a car parking space renter does not actually use their space at all then a question that arises is whether or not a vehicle that has been illegally […]

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New possible ways of avoiding insolvency proceedings

The German Federal government approved the Stabilisation and Restructuring Framework legislation (Gesetz über den Stabilisierungs- und […]

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Minority shareholding managing directors – Social insurance payment obligation despite special rights

In recent years, case law related to the assessment of a managing director under social security law has steadily developed further. The Federal […]

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Compensation for flight delays between third countries

If a flight is delayed then an airline from the EU has to pay compensation to its passengers if the delay exceeds a certain amount of time. The ECJ […]

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Add-backs for rental charges for trade fair stand space for trade tax purposes

Recently, the Federal Fiscal Court (Bundesfinanzhof, BFH) decided that rental charges for trade fair stand space that a company rents for exhibition […]

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