Labour law

From 1 January 2026, additional income opportunities during unemployment will be significantly restricted.

For business planning, the early consideration of the anticipated social security values of the...

As of November 2025, the monthly limits described here will apply in 2026 within the scope of Section 68(2) of the Income Tax Act (EStG)...

The increasing flexibility through working from home and cross-border working in combination with necessary (sales)...

The introduction of partial retirement as well as recent adaptations to phased retirement bring new opportunities and chang...

The statutory authorisation of the collective bargaining parties to deviate from the notice periods for predominantly seasonal industries...

A legal basis is created for the establishment of standardised nationwide tipping rates.

We have summarised important payroll accounting aspects of the Budget Accompanying Act for you, e.g. e-card fee...

In practice, retroactive collective agreement conclusions often lead to challenges – especially when former em...

With the draft of the Budget Accompanying Act, the framework conditions for the tax-free employee bonus for 20... have now been established.