In its ruling of 23 April 2024 (II ZR 99/22), the BGH ruled that a clause can be effectively included in the employment contract of a GmbH managing director according to which the managing director retroactively loses his claims to compensation for non-competition in the event of a breach of a post-contractual non-competition clause. This […]
If shareholders of a GmbH (limited liability company) violate the allocation of powers set out in the articles of association and a voting agreement under the law of obligations with non-shareholders when passing a resolution on the dismissal of the managing director, this does not generally result in this resolution being null and void or […]
In its ruling of 5 June 2024, the BFH decided that a bonus is not deemed to have been paid to the controlling shareholder-managing director (Gesellschafter-Geschäftsführer) if the company has not reported a bonus liability in the adopted annual financial statements. In this case, there is no due date, which in turn is a prerequisite […]
In the opinion of the BMF, remote working by employees does not regularly lead to the establishment of a permanent establishment. This is due to the fact that there is generally no power of disposal for tax purposes. However, as the tax authorities do not exclude remote working as a permanent establishment in every case, […]