News at a glance

Legal advice, Topic of the month

Current case law on the certificate of incapacity for work

Post ByChristian Seidel 27. September 2021

The Federal Labor Court recently had to rule on a case in which an employee gave notice of termination and submitted a certificate of incapacity for work to the employer on the same day as the notice of termination was received.

According to this certificate of incapacity for work, she was taken off sick to the exact day until the expiry of the notice period.

The employer then refused to continue to pay her wages because it doubted the certificate due to the circumstances. The employee won in the first two instances. In the final instance, however, the Federal Labor Court ruled in favor of the employer.

How did this ruling come about? What does it mean for employers and employees? Are online sick notes valid and what applies in times of the Corona pandemic?

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Legal advice, Nicht kategorisiert, Tax consultancy

Standard land values: The current development in Munich

Post ByAgnes Fischl-Obermayer 15. September 2021

Every year again, or more precisely every two years again: the expert committee for land values in the area of the state capital of Munich has published the standard land values as of Dec. 31, 2020. Noticeable increases can be seen in particular in areas where large-scale new buildings have been erected in recent years, resulting in urban development.

Why are the new standard land values so important?

  • The standard land values are a value-driving component of tax valuations in both the tangible-asset and capitalized-income methods.
  • They are important for all real estate transfers by way of inheritance or donation with a cut-off date of 01.01.2021.

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Tax consultancy, Topic of the month

Flood disaster: How can employers provide assistance to affected employees?

Post ByPia Lösch 25. August 2021

Many employers would like to provide financial assistance to their employees who have been affected by environmental catastrophes. The following payroll tax simplifications apply to support affected individuals:

Affected employees can receive up to EUR 600 per calendar year tax-free from their employer as aid and assistance. If the aid is paid out to affected employees due to an extraordinary emergency situation, an amount exceeding EUR 600 is not part of taxable wages.

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Änderung Geldwäschegesetz zum 01. August: Neue Regelung zum Transparenzregister
Nicht kategorisiert

Amendment to Money Laundering Act as of August 01: Innovations for the Transparency Register

Post ByDr. Christopher Arendt 16. August 2021

As of August 01, 2021, the notification fiction for all legal entities and registered partnerships is no longer applicable! The Money Laundering Act (GwG) was reformed when the new Transparency Register and Financial Information Act (TraFinG Gw) came into force.
The previously applicable notification function has been abolished.

With immediate effect, all legal entities under private law and registered partnerships are required to enter the beneficial owner in the transparency register, unless this has already been done.

The amendment to the law should be taken as an opportunity for every company to check its information on the beneficial owner, to make up for missing notifications without delay and/or to make corrections to the beneficial owner.

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Legal advice, Topic of the month

Corona measures: Labour law issues – and how the courts see it

Post ByChristian Seidel 26. July 2021

Some of the Corona provisions and measures introduced by the government since the beginning of the crisis have led to interesting questions and, in some cases, to legal proceedings. In the meantime, some decisions from the first and second instance are available.

Read decisions on issues such as “Right of access to place of work”, “Unseizability of Corona special payment”, etc. .

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Legal advice, Nicht kategorisiert, Tax consultancy

Do you speak “crypto” yet?

Post ByDr. Christopher Arendt 9. July 2021

“Do you have a wallet yet?” or “Has the transaction been entered into the blockchain?” Do you even understand what they’re saying? If you intend to dive into the digital world to do business, you really have no choice but to learn a new “foreign language”: the language of digital commerce.

In doing so, one quickly realizes that many terms are relevant to all digital fields. Be it “cryptocurrency” or “crypto art.” Therefore, we would like to briefly introduce you to the essential terms around the topic of crypto trading:

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