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An overview of older news articles

  • 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.

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  • 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.

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  • 03.03.2026
  • Specialist topic

Transparency Register - Notification of beneficial owners

The transparency register regulated in §§ 18 ff. of the German Money Laundering Act (GwG) serves to record and make available information on the beneficial owners of legal entities under private law, registered partnerships and other legal structures. The aim of the transparency register is to curb money laundering and terrorist financing.

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