Mann packt seine Sachen auf dem Schreibtisch - bildlich für Kündigung

BAG: Bad leaver clauses for vested virtual options are invalid

Virtual options have become a popular means of incentivising employees. Among other things, they are intended to retain employees and reward and remunerate them for their loyalty to the company. Clauses in employment contracts that stipulate that virtual options expire in the event of voluntary resignation are therefore invalid due to unreasonable discrimination (Federal Labour Court, ruling of 19 March 2025, ref.: 10 AZR 67/24).

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Three wooden houses plus a percentage signage; symbol for the topic value added tax for rentals

Value added tax for rentals: What private landlords should know

According to the Statistisches Bundesamt (Federal Statistical Office), there were around 43 million homes in Germany at the end of 2023 – more than half of which are rented, many by private individuals. However, many private landlords are unaware that they too can be considered VAT-registered businesses.

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Hand mit Taschenrechner, Hand mit Stift und Zettel, Modell eines Häuschens. Symbolisch für das Thema Grundstücke als Betriebsvermögen

Business assets or private assets? Tax classification of real estate

The tax classification of real estate that is used for both business and private purposes is a complex issue in practice that is often overlooked. Tax classification is particularly important for mixed-use real estate, as it determines the tax treatment of acquisition and production costs, depreciation and subsequent capital gains tax.

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wooden house, coins and person in the background as symbos for the topic real estate and inheritance tax

Real estate and inheritance tax: What you should look out for and what exemptions are possible

Due to the high property prices, even supposedly “normal” houses and condominiums often exceed the tax-free amounts in the event of inheritance or a gift. However, there are specific tax exemptions, especially for owner-occupied residential property, which can bring considerable financial benefits. If you bequeath or give away a property,

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Grafik zur Blockchain – Symbolbild für den Mittelherkunftsnachweis bei Krypto-Transaktionen.

Proof of funds for crypto: Why comprehensive crypto documentation is becoming increasingly important

Would you like to sell cryptocurrencies and transfer the proceeds to your account?
It doesn’t necessarily sound like a problematic process, but it can become a major challenge, keyword: crypto proof of origin or proof of funds. As the crypto market becomes increasingly regulated, this proof is becoming more and more important. In the following article, we will show you why proof of funds may be required for crypto, what it must contain and how you can best prepare for it.

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