Most recent articles by Deloitte Legal Germany

  • Employees entitled to information and employers subject to reporting requirements under the EUPTD: Applicable law, especially in international corporate groups
  • Company pension law – Case Law Update 2/2025: 1. KNo Statutory Employer Contribution / 2. Qualifying Period for Company Pensions / 3. Sec. 16 (1) BetrAVG and (Annual Guaranteed) Minimum Adjustments / 4. No Pension Adjustment Based on Financially Strong Group Environment
  • Institutsvergütungsverordnung 5.0-E: Sound Compensation in drafts of BRUBEG and VerbraucherkreditG
  • Monthly Dose Employment Law 07/2025: 1. trade union's (non-existent) right to access employees' email addresses or the employer's internal platformaccess / 2. scope of a collective bargaining exclusion period in a framework collective agreement / 3. employee's (non-existent) claim for damages under the GDPR / 4. expiry of (virtual) stock options from an employee participation programme / 5. employee's claim for damages under the AGG in the event of gender-based refusal to cooperate by a customer
  • Gender pay gap in sustainability reporting: Regulatory requirements and current implementation in the financial sector
  • Fundamental change in the case law of the German Federal Labor Court on the forfeiture of claims from stock option plans - forfeiture clauses not effective for stock options after self-termination
  • Monthly Dose Employment Law 06/2025: 1. proportionality of the length of the probation period in a fixed-term employment relationship / 2. willful failure to actively seek employment during a period of release in the notice period / 3. lack of evidentiary value of automated break deductions and the burden of substantiation in overtime compensation proceedings / 4. liability risks for employers due to delayed target setting / 5. interpretation of tariff provisions
  • Minimum leave – waiver by judicial comparison of facts: Federal Labour Court, judgement of June 3, 2025, reference number: 9 AZR 104/24.
  • "Monthly Dose" Employment Law: 05/2025: 1. probative value of foreign certificates of incapacity for work / 2. evidentiary value of a delivery receipt and the transmission history in the case of a registered letter with delivery confirmation (Einwurfeinschreiben) / 3. burden of proof of a whistleblower in a dismissal lawsuit / 4. qualification of a managerial employee (leitender Angestellter) according to Section 5 (3) of the German Works Constitution Act (Betriebsverfassungsgesetz, BetrVG) / 5. claims for damages for forwarding private chat messages to the human resources department
  • Freedom of co-determination of a group holding SE founded without employees
  • "Monthly Dose" Employment Law: 04/2025: 1. offsetting alternative earnings despite paid garden leave under a termination agreement with "Sprinter Clause" / 2. abusive nature of compensation claims for discrimination filed by “AGG hoppers” / 3. inadmissibility of sending election documents for works council elections in a blanket manner / 4. group privilege in the context of employee leasing / 5. (non-)repeat of the negotiation procedure on employees participation in the formation of an SE via a shelf company / 6. employee status of freelance lecturers due to the lack of personal dependence in crowdwork-like activities
  • The coalition agreement between the CDU, CSU and SPD
  • Doing business in...: overview of the laws and regulations on doing business in a variety of jurisdictions
  • Capital payments, (partial) capitalization, and capital option as structuring choices for company pension schemes: Update 2025
  • Company pension schemes at employer’s insolvency: Update 2025: Legal framework, protective mechanisms and options for action to continue after the opening of insolvency proceedings
  • Monthly Dose Employment Law: 03/2025: 1. co-determination right of the works council regarding the adjustment of remuneration for an exempted works council member; 2. collective bargaining regulations for overtime pay for part-time employees; 3. entitlement to a wage increase based on the principle of equal treatment in the event of non-signing of new contracts; 4. replacement of consent for the classification of an employee into the non-tariff sector; 5. obligation to record working hours for domestic workers.
  • Monthly Dose Employment Law: 02/2025: 1. remuneration of rest breaks by allocation at the employer’s reasonable discretion; 2. required minimum difference between non-tariff remuneration and the highest tariff remuneration; 3. reclaiming of continued remuneration in case of doubtful incapacity for work; 4. grossly negligent violation of safety instructions as an extraordinary reason for termination; 5. necessity of carrying out a prevention procedure pursuant to Section 167 (1) of the Ninth German Social Code (SGB IX).
  • Company pension law – Case Law Update 1/2025: 1. entitlement to pension obligations based on the labour law related equal treatment principle in the executive of normative provisions; 2. requirements for the deterioration of company pension schemes within a company group; 3. employer's contribution to salary conversion in accordance with Sec. 1a (1a) of the German Company Pension Act; 4. requirements for the conditional and causal link between a pension commitment and the beneficiary's work for the company for the qualification of the pension commitment as a company pension scheme
  • Monthly Dose Employment Law: 01/2025: 1. co-determination of the works council in the introduction of desk sharing and a clean desk policy ; 2. inflation compensation during parental leave under collective bargaining agreement; 3. remuneration entitlements of employees in dismissal lawsuits in case of malicious omission to other earnings; 3. overtime pay entitlements of part-time employees.

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