The German Federal Labor Court clarifies the impact of the ECJ’s CCOO decision on the burden of presentation and proof in overtime litigation
The years of criticism of the case law of the 7th Senate of the Federal Labor Court [Bundesarbeitsgericht – BAG] by the Regional Labor Courts and the literature have shown their effect: On 6 June 2018, the Federal Constitutional Court [Bundesverfassungsgericht – BVerfG] overruled the BAG’s previous case law on the prohibition of pre-employment in […]
Information right under the Remuneration Transparency Act
As of 6 January 2018, under the Remuneration Transparency Act [Entgelttransparenzgesetz – EntgTranspG], employees can demand information from their employer about the remuneration of colleagues of the opposite sex working in the same or an equivalent occupation. What is important and how can you keep bureaucracy to a minimum?
Planned duty of disclosure for tax arrangements
On 25 May 2018, the ECOFIN Council, consisting of the Ministers of Economics and Finance, passed the Directive (EU) 2018/822 amending Directive 2011/16/EU on the mandatory automatic exchange of information in the field of taxation on relation to reportable cross-border arrangements. This is intended to create an obligation to report potentially aggressive tax-planning arrangements. The […]
Real estate transfer tax reform with respect to share deals
On 8th September 2016, the federal states of Hesse, North Rhine-Westphalia and Schleswig-Holstein decided to implement a working group with respect to an intended reform of the real estate transfer tax. The reform targets to close down loopholes with respect to structures which are considered abusive regarding the sale of company shares which (mainly) hold […]
Limited partner of a GmbH & Co. KG has no right of action against a third-party managing director of the GmbH & Co. KG’s general partner
According to consistent case-law of the Federal Court of Justice [Bundesgerichtshof – BGH], shareholders can assert certain claims against a fellow partner as litigants in the way of “actio pro socio”. Up to now, it had been a matter of dispute whether or not the limited partner of a GmbH & Co KG is also […]
Restructuring clause – ECJ declares aid decision null and void
A change of shareholder can lead to a proportional or complete elimination of the existing losses of a company. However, this shall not apply if the acquisition of the investment is made with the aim of restructuring the company. Up to now, however, the EU Commission has regarded this so-called restructuring clause as state aid. […]