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The information provided in this section does not constitute legal or tax advice. The information is of a general nature and is provided for informational purposes only. It cannot and should not replace individual advice, which may take into account the specifics of the individual case.

22.05.2026
Current case law

(In-)Validity of contractual garden leave clauses in employment contracts

The Bundesarbeitsgericht has significantly tightened the limits on contractual garden leave clauses in a decision of considerable practical relevance. A standard-form contractual clause allowing the employer to unilaterally place an employee on garden leave, with continued remuneration, from the time notice of termination is given until the expiry of the notice period, places the employee at an unreasonable disadvantage and is therefore invalid.

14.04.2026
Current case law

“Easter gift” as a taxable gift

The tax-efficient transfer of wealth within a family is often complex. While larger asset transfers are typically planned with great care, smaller or occasion-based gifts are frequently underestimated. A recent ruling by the Finanzgericht Rheinland-Pfalz shows that even such occasional gifts can quickly become subject to taxation, and that the limits of tax exemption are being interpreted more narrowly.