Employment contracts Wage regulation Employment contracts normally provide for salary or wages payable on a monthly basis. When employment contracts are subject to universally binding collective bargaining agreements (allgemeinverbindliche Tarifverträge) specifying a particular min- imum payment, the salary or wages must equal or exceed the minimum amount for the relevantRead More →
Copyrights: National treatment is also granted Copyrights: National treatment is also granted to foreign copyright holders, including remuneration for private recordings. Under the TRIPS agreement, Germany also grants legal protection for U.S. Performing artists against the commercial distribution of unauthorized live recordings in Germany. Germany has signed the WIPO InternetRead More →
Earnings stripping rules must be observed When a partnership is financed with debt capital, the earnings stripping rules must be observed, which can limit the deduct- ability of net interest expense. For further details on the German earnings stripping rules, see our extended archive on it. The tax treatment ofRead More →
Problematic border controls Problematic border controls in the Schengen area Migrants’ movements within the EU have not only resulted in an irregular, uneven distribution of refugees, but also triggered the introduction of border controls. The departure of the principle of open borders started in autumn 2015. Following Hungary and otherRead More →
Rules for cross-border mergers Rules for cross-border mergers are set out in the German Act on the Co-Determination of Employees in Cross-Border Mergers (Gesetz über die Mitbestimmung der Arbeitnehmer bei einer grenzüberschreitenden Verschmelzung – MgVG). The system of employee participation is very similar to that which applies when establishing anRead More →
Output Gap narrowing & inflation The narrowing of output gaps across the developed world lends credence to predictions of rising prices. The theory states this should translate into stronger pricing power for both companies and labour, both of which are inflationary. That point could be breached in post 2018 period.Read More →
Implications for European trade policy What are the implications for European trade policy? First of all, public opinion neither provides for rejection nor enthusiastic support. Rather, it emphasizes the need to (better) communicate trade policy’s rationale, implementation and results both at European and member state level. If anything, this isRead More →
Labour market: On the way to full employment The labour market has developed considerably better than expected during the past year, and employment looks set to rise further in 2018. In fact, the German labour market was in an excellent condition in 2017. Employment trended upwards and reached ever newRead More →
Intellectual Property Rights Germany boasts a robust regime to protect intellectual property rights. Legal structures are strong and enforcement is good. Nonetheless, internet piracy and counterfeit goods remain an issue. Germany is a member of the World Intellectual Property Organization (WIPO) since 1970. Germany is also a party to theRead More →
Market infrastructure providers Market infrastructure providers: In addition to the established and steadily growing capital markets infrastructure providers such as exchanges, clearing houses, securities service providers and custodians (e.g. Deutsche Börse Group, LCH.Clearnet, BNY Mellon), a number of successful information service providers, data analytics providers and research boutiques (for exampleRead More →
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