Employment Law
- Whistleblower protection and works constitution – the outsourcing of a reporting office to an external third party is subject to co-determination
- Abuse of position of power as managing director towards an employee
- Are employers required to implement preventive measures in favour of severely disabled employees during the waiting period pursuant to sec. 1 (1) KSchG?
Employment Tax
- Extended disclosure and correction obligations following an external audit (Section 153 (4) AO)
- Update on the (social security law) summary notice
- Wage tax liability: No obligation of the tax office responsible for the permanent establishment to carry out a so-called shadow assessment in the event of incorrect wage tax withholding for employees with limited tax liability
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