Table of Contents

DE

Employment Law

  • Federal Labour Court strengthens equal pay: a single comparator suffi­ces – no “preponderant probability” required
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Employment Tax

  • Earning money in ("un")retirement? The planned active pension and its challen­ges
  • Draft Amendment of the Letter by the German Federal Ministry of Finance on the Tax Treatment of Wages under Double Taxation Agreements
  • Rhineland-Palatinate State Tax Office: Distinction between wages and income from capital assets in employee (capital) participation schemes (MIP)
  • BMF letter dated 11 November 2025 – Tax exemption under Section 3 No. 46 of the German Income Tax Act (EStG) and tax treatment of electricity costs borne by the employee
  • Corporate fitness programs
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