28.07.2021

Extension of temporary simplified approach regarding taxation of IP registered in Germany

Please find our original blog post regarding the developments of the taxation of IP registered in Germany here. Key facts With its letter of guidance dated 11 February 2021 the Federal Ministry of…

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22.07.2021

Using the image of an individual: civil law aspects that should be borne in mind in Russia

General provisions One of the personal non-property rights of an individual is the right to his or her image. An individual enjoys this right from the moment of his/her birth and such a right may not be…

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19.07.2021

A property rented out and owned by a foreign property-corporation ("propco") without personnel on site is no permanent establishment for VAT purposes

Lately several surprising court decisions were taken regarding VAT regulations for real estate investments which should be taken into account by investors. Hereinafter we will review the possible impacts…

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01.07.2021

EU Digital COVID Certificate

On 1 July 2021, the EU Digital COVID Certificate Regulation entered into application in all EU Member States. EU citizens and residents will now be able to have their Digital COVID Certificate issued and…

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30.06.2021

The Structure of Employee Share Ownership Programmes in Start-ups and SMEs in the Light of the Reform

Young companies can use employee share ownership programmes to compensate for competitive disadvantages. Often they can hardly compete financially against established companies in the market for the best…

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27.06.2021

Staff secondments in danger! Federal Labour Court (BAG) appeals to the ECJ on the effectiveness of personnel assignments

Federal Labour Court (BAG) of 16 June 2021 – 6 AZR 390/20 (A) The legal future of personnel secondments by public-sector companies is uncertain. The BAG has referred the question of whether personnel…

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27.06.2021

MOPEG IS ADOPTED – NOW WHAT?

The German Act to Modernise the Partnership Law (Gesetz zur Modernisierung des Personengesellschaftsrechts, in short MoPeG) has been adopted by the German Bundestag and is currently awaiting proclamation.…

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23.06.2021

International Data Transfer: New EDPB Recommendations as a Ray of Sunshine on the Horizon?

It may be a coincidence, but US President Joe Biden could hardly have wished for better timing: To coincide with his visit to Europe, the European Data Protection Board (EDPB) has published a new paper…

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08.06.2021

EuGH Strenghtens Equal Pay for Women and Men

The European Court of Justice (ECJ), following a referral from Watford Employment Tribunal, has strengthened equal pay for women and men with its ruling against the British supermarket chain Tesco Stores…

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06.06.2021

Ready for digitalisation – new features of the Works Councils Modernisation Act

In companies where cooperation with the works council is strained or even conflict-laden, HR Managers are likely to react with scepticism or even fear at the news that the German legislators have decided…

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03.06.2021

LAG Dusseldorf: “Corona cougher” as grounds for termination

Judgment of the Regional Labour Court in Dusseldorf of 27 April 2021 in Case No. 3 Sa 646/20 An employee may be dismissed with immediate effect when he deliberately coughs on a colleague at close range…

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03.06.2021

Labour Court of Cologne: Dismissal due to a quarantine order is invalid

Judgment of the Labour Court of Cologne of 15 April 2021 in Case No. 8 Ca 7334/20 Even if an employee is unable to perform his duties because he or she is subject to a quarantine order, the employer…

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