Entries by Ester Hahn

VAT TREATMENT OF SUPERVISORY BOARD MEMBERS –THE TAX AUTHORITIES ARE MAKING IMPROVEMENTS

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The entrepreneurial status of supervisory board members is one of the hot topics in VAT, as reflected in the frequency of the letters published by the Federal Ministry of Finance. Just half a year after the BMF letter of 8 July 2021, the tax authorities have once again issued a statement. The BMF letter of 29 March 2022 specifies the principles and answers further questions. In addition to our newsletter article of 1 October 2021, this newsletter article describes all new insights.

THE GERMAN FEDERAL LABOR COURT CLARIFIES THE IMPACT OF THE ECJ’S CCOO DECISION ON THE BURDEN OF PRESENTATION AND PROOF IN OVERTIME LITIGATION

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With the ECJ ruling dated 14 May 2019 that employers must enable the recording of working time by means of an objective, reliable and accessible system, ambiguity arose as to what extent this also has an impact on the burden of presentation and proof in lawsuits brought by employees for compensation for overtime. The Federal Labor Court has now provided clarity, denied a connection and declared that it will adhere to the familiar two-step model.

honert advises SIVIS on the acquisition of the Danish Identity & Access Management (IAM) provider 2ndC

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honert has advised software specialist SIVIS, backed by Main Capital Partners (“Main”), on the acquisition of 2ndC, a leading provider of Identity & Access Management (IAM) solutions in the Danish market, as part of SIVIS’ buy-and-build strategy. The investment represents SIVIS’ first add-on acquisition and will enable the company to complement its product offering with […]