The Federal Labor Court has published the reasons for its decision of 12 September 2022 (1 ABR 22/21) regarding the obligation of employers to record working hours. Not all details have yet been clarified regarding the employer’s obligation to record the working hours of its employees, which is effective immediately. It remains to be seen whether the legislature will actually pass regulations as planned by the Federal Ministry of Labor.

In its ruling of 30 March 2022 (12 U 1520/19), the Nuremberg Higher Regional Court decided that managing directors are obliged to set up a compliance management system, with the consequence that they are liable for any resulting damage if they fail to do so. The ruling additionally specifies the specific monitoring obligations of the managing director.

In the course of the Inheritance Tax Reform Act of December 24, 2008, the legislator revised the tax exemption for the donation of a family home and extended it to cases of acquisition upon death. A ruling by the BFH (German Federal Fiscal Court) dated December 01, 2021 (II R 18/20) on the question of the circumstances under which the self-use of the family home by the heir may be abandoned without losing the benefit of the tax exemption provides an opportunity to discuss the basic functioning and background of the tax exemption.