An employee who is released from work by their employer following termination does not, in principle, maliciously refrain from other gainful employment within the meaning of Section 615 sentence 2 of the German Civil Code (BGB) if they do not enter into a new employment relationship before the end of the notice period.
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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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Cryptocurrencies are becoming increasingly relevant in everyday life. They offer many advantages, but also disadvantages such as significant price fluctuations. But are cryptocurrencies suitable for paying wages, or are employers bound to conventional currencies? The Federal Labour Court (BAG) recently addressed this question.
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In many companies, employees are not only remunerated in the form of salary and bonus payments, but also through additional benefits or non-cash remuneration. As a rule, these so-called non-cash benefits are taxable. But what exactly are non-cash benefits and what should be considered with regard to taxation?
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Consuming and possessing cannabis is now legal for adults under certain conditions. This raises the question for employers: What legal rules apply in the workplace? Does it make sense to establish individual rules for your own staff and, if so, what should they be?
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The turn of the year is upon us and, as is the case every year, some changes and adjustments need to be made in the area of salaries. We briefly present the most important topics.
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