SBWire

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com/en explain: The Federal Labour Court (Bundesarbeitsgericht (BAG)) decided in its judgment of 24 January 2013 (Az.: 2 AZR 140/12) that temporary workers posted to a business could be relevant in determining whether the KSchG is to be applied. At any rate, this is the case if temporary workers work for the company because they cover a “generally” existing demand for staff. In determining whether temporary workers are to be taken into consideration when calculating the size of the business, the crucial factor is that the temporary worker is engaged in the same way as a regular employee.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg and Essen and London www.grprainer.com/en explain: In a case ruled on by the Schleswig Higher Regional Court (judgment of 21 December 2012, Az.: 3 U 22/12) concerning the purchase of a used vehicle, the buyer of the vehicle discovered a defect and had it repaired himself. Only subsequently did he declare rescission vis-à-vis the seller. However, in the opinion of the OLG, he did not have a right to rescind the purchase agreement.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explain: In recent years, the BAG has stated that holiday entitlements can accrue even in the case of an employment relationship that has been dormant for many years. It is, however, important to note that these entitlements will already have lapsed 15 months after the end of the year of leave.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg Essen and London www.grprainer.com/en explains: In its judgments of 24 January 2013 (Az.: I ZR 58/11 – I ZR 61/11 and I ZR 65/11), the Federal Court of Justice provided a few clarifications with respect to the advertising of companies with the same name.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com/en explain: Right now in corporate groups and firms that operate across Europe or even worldwide, it is highly likely that a worker will be active at a subsidiary company abroad during the course of his career. When this happens, primary residence in the home country is frequently retained.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg Essen and London www.grprainer.com/en explains: In its ruling of 27 September 2012 (Az. II R 9/11), the Federal Fiscal Court (BFH) again presented the German Federal Constitutional Court (BVerfG) with the question of whether individual provisions of the ErbStG as amended in 2009 are unconstitutional by reason of infringing the general principle of equality. The reason given for the need for greater clarity from the German Federal Constitutional Court is that the tax allowances from the new ErbStG overlap the earlier Act and could even lead to a complete exemption from the tax. These tax allowances with far reaching financial implications would extend beyond what is constitutionally admissible. With the amending law, tax exemption is the rule and actual taxation the exception.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London grprainer.com/en explain: The trend towards primarily studied specialists who have acquired their expertise in Germany emigrating abroad seems to be ongoing. German businesses are therefore increasingly reliant on not only passively waiting for qualified applications but even actively hiring potential employees.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com/en explain: Compliance managers ought to prevent violations of applicable law, in particular criminal offences of the company’s workers. If a compliance manager acts objectively contrary to the law and knew of the illegality of his conduct, then a dismissal may well be permitted according to the Berlin Labour Court in its judgment of 18 February 2010, Az. 38 Ca 12879/09.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com/en explain: In most wills, married couples reciprocally appoint themselves as heirs and subsequently their children as final heirs in equal shares. This appears to clarify the succession. However, it is frequently not taken into account that in the event of the death of one of the parents, one of the siblings can demand their legal share.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explain: This also does not therefore have to render a consecutive action inadmissible. In the event of an improper warning notice, the party concerned should not have to definitively accept the infringement.