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The digital legacy – What happens with data after death?

Our lives are increasingly shifting into digital spaces; here, passwords protect access to personal services such as online banking or social […]

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Actual implementation of a profit transfer agreement in a consolidated tax group

According to settled case law, a profit transfer agreement (PTA) would only have actually been implemented if the profit that has been determined is […]

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Employers only have to remunerate mandatory or approved overtime

Overtime is only paid out if the employer is aware of the additional work that has been performed. In cases of doubt, the employee has to be able to […]

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Social security – Thresholds for 2023

Parity financing of health insurance contributions was reintroduced in 2019 and will likewise continue for 2023. Accordingly, employees and employers […]

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Legal tech applications for companies

Processes in personnel and legal departments can be digitalised and speeded up by using legal tech. In the following section we outline legal tech […]

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Citizens’ Basic Income – An overview of the eligibility criteria and standard rates

On 1.1.2023, Germany will replace Hartz IV [its means-tested basic income scheme] with the so-called Citizens’ Basic Income [in German: Bürgergeld] as […]

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Conditions under which a limitation period can apply to unexpired leave

The previous report already included a question relating to the application of the limitation period to unexpired leave entitlement that was referred […]

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Accelerated inheritance – Avoiding assets being classified as non-operating

When business assets are gifted or inherited, the non-operating assets will be of particular importance because it is not be possible to make an […]

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Recording corrections in the German land register – Implications of the Dieterle clause

The ‘Dieterle clause’ is primarily used for the last will and testament of divorced persons. In doing so, a testator can ensure that a divorced spouse […]

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Right to a compulsory portion of a testator’s estate – 10-year time period in the case of gifting

There is sometimes a desire not to bequeath wealth that has been built up in accordance with the statutory succession rules. This can moreover be […]

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