Two current decisions are addressing the question, whether an (externally hired) managing director of a limited liability company can be regarded as employee. While being denied by the Federal Labor Court in its decision of 21 January 2019 (file no. 9 AZB 23/18), the Federal Court of Justice grants an externally hired managing director the status of an employee (decision of 26 March 2019, file no. II ZR 244/17). Nonetheless, the two decisions are not contradictory.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2019-09-30 09:30:582019-09-30 10:46:15AN (EXTERNALLY HIRED) MANAGING DIRECTOR OF A GMBH ACTING AS AN EMPLOYEE?
In spring 2019, the European Court of Justice (ECJ) decided that in certain constellations a deferral of payment of the tax payable in the event of a transfer of domicile (section 6 German Foreign Transaction Tax Act) must also be granted when relocating to Switzerland, i.e. also in relation to a third country. This results from the Agreement on the Free Movement of Persons, which was concluded between the member states of the EU and Switzerland in 1999.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2019-09-30 09:20:362019-09-30 11:24:40LATEST NEWS ON EXIT TAXATION: IMMEDIATE TAXATION OF BUSINESS SHARES UPON TRANSFER OF DOMICILE TO SWITZERLAND DISPROPORTIONATE ACCORDING TO ECJ
The German Trade Secrets Act has come into effect on April 26, 2019. It was intended as a facilitation of law enforcement in Europe, but now it leads to vast bureaucracy. Companies need to figure out technical and organizational measures to protect their own data. In this article, we will illuminate what this means for transactions and how to deal with the biggest “risk factor” – employees.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2019-09-30 09:10:412019-09-30 15:44:36PROTECTING SECRETS WHILE REMAINING INNOVATIVE – HOW THE GERMAN TRADE SECRETS ACT INFLUENCES A COMPANY’S EVERYDAY LIFE
https://honert.de/wp-content/uploads/honert_logo_270px.png00Prof. Dr. Thomas Grädlerhttps://honert.de/wp-content/uploads/honert_logo_270px.pngProf. Dr. Thomas Grädler2019-09-10 10:32:202019-09-10 10:33:39WE ARE HAPPY!
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2019-08-20 15:00:302020-05-27 11:53:28honert advises the founder of Boxfuse GmbH in the sale of Boxfuse GmbH to the British company RedGate Software Group
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2019-08-16 15:08:292019-09-09 12:12:09honert advises Omnicare management in connection with the participation of Equistone Partners in the Omnicare Group
AN (EXTERNALLY HIRED) MANAGING DIRECTOR OF A GMBH ACTING AS AN EMPLOYEE?
/in 2019 Q3/by Ester HahnTwo current decisions are addressing the question, whether an (externally hired) managing director of a limited liability company can be regarded as employee. While being denied by the Federal Labor Court in its decision of 21 January 2019 (file no. 9 AZB 23/18), the Federal Court of Justice grants an externally hired managing director the status of an employee (decision of 26 March 2019, file no. II ZR 244/17). Nonetheless, the two decisions are not contradictory.
LATEST NEWS ON EXIT TAXATION: IMMEDIATE TAXATION OF BUSINESS SHARES UPON TRANSFER OF DOMICILE TO SWITZERLAND DISPROPORTIONATE ACCORDING TO ECJ
/in 2019 Q3/by Ester HahnIn spring 2019, the European Court of Justice (ECJ) decided that in certain constellations a deferral of payment of the tax payable in the event of a transfer of domicile (section 6 German Foreign Transaction Tax Act) must also be granted when relocating to Switzerland, i.e. also in relation to a third country. This results from the Agreement on the Free Movement of Persons, which was concluded between the member states of the EU and Switzerland in 1999.
PROTECTING SECRETS WHILE REMAINING INNOVATIVE – HOW THE GERMAN TRADE SECRETS ACT INFLUENCES A COMPANY’S EVERYDAY LIFE
/in 2019 Q3/by Ester HahnThe German Trade Secrets Act has come into effect on April 26, 2019. It was intended as a facilitation of law enforcement in Europe, but now it leads to vast bureaucracy. Companies need to figure out technical and organizational measures to protect their own data. In this article, we will illuminate what this means for transactions and how to deal with the biggest “risk factor” – employees.
WE ARE HAPPY!
/in 2019 Q2/by Prof. Dr. Thomas Grädlerhonert advises the founder of Boxfuse GmbH in the sale of Boxfuse GmbH to the British company RedGate Software Group
/in Deal Announcements/by Ester Hahnhonert advises Omnicare management in connection with the participation of Equistone Partners in the Omnicare Group
/in Deal Announcements, Deal Announcements/by Ester Hahn