If an employee falls ill and is unfit for work, he has a right to continue to be remunerated for six weeks. Should he become sick again during this period, this does not result in said timeframe being extended. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and […]
A professional driver taking drugs may justify exceptional notice of dismissal with immediate effect. That was the verdict of the Bundesarbeitsgericht (BAG), Germany’s Federal Labour Court, in its ruling of October 20, 2016 (Az.: 6 AZR 471/15). GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: […]
The Bundesarbeitsgericht (BAG), Germany’s Federal Labour Court, has clarified that sick workers generally do not have to appear at company appraisal meetings for staff. However, the Court also held that there are exceptions to this. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: An employee […]
The Law of capital companies (Ley de Sociedades de capital – LSC) regulates notable aspects of the board of directors of listed companies. It would be very interesting to apply those measures to non-listed companies in order to improve its functionality and to reduce responsibilities. 1. Board of Directors Composition 1.1 Directors The directors […]
With ever increasing regulations and reporting requirements, it is now of even more importance to ensure that Cyprus companies are meeting all of their statutory and other reporting obligations. To help starting the New Year fully aware of such requirements, and to avoid unnecessary financial and other penalties, we are outlining below the most typical […]
The legal provisions pertaining to labour leasing, also referred to as temporary employment or subcontracted work, are being shaken up. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: The Bundestag, Germany’s lower house of parliament, recently passed the so-called Gesetz gegen den Missbrauch von Leiharbeit […]
10 January 2017 In this edition, we highlight the latest tax developments in the UAE, with a special focus on the implementation of the automatic exchange of information. The UAE Ministry of Finance issues Guidance Notes for the Common Reporting Standard (CRS) The Guidance Notes for the Common Reporting Standard (CRS) were issued by […]
Even the best of families has arguments, and the same is true for shareholders of a GmbH. Having said that, a ruling of the Oberlandesgericht (OLG) München [Higher Regional Court of Munich] demonstrates that a shareholder’s fiduciary duty does not apply in every case. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, […]
A notice of dismissal with the option of altered conditions of employment terminates the employment relationship as constituted based on the conditions in place up until that point in time. At the same time, an offer is made to continue the employment relationship with revised conditions. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, […]
IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce Dr. Stefan Drawetz of Grazer Treuhand Steuerberatung GmbH & Partner KG. Stefan has joined IR as our exclusive Tax (Accountants) & Tax (Law) Member in Austria. Grazer Treuhand was founded in 2003 by six renowned and independent tax consulting agencies joining forces. Currently […]
This article, will show all huge advantages that insolvency proceedings offers to the corporate restructuring in Spain, when it is on time. In order to bring a wider knowledge over all mechanisms provided by our insolvency Law, we would like to say that in 2002 (record year), an amount of 7,799 insolvencies were declared, however, […]
Public and Private Sector Partnership Law has been recently adopted in Afghanistan, and is considered an important step of the Government of Afghanistan towards creating joint investment opportunities for both private and public sectors. According to this law, public and private partnership is referred to a joint contract signed between a government agency, and the […]