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The increasing internationalization of business leads to a
cornucopia of differing cross-border exchanges in one's daily work.
Participants and other beneficiaries of this internationalization
include not only multi-national companies but also SMEs (small and
mid-sized enterprises), for which the increased global market
access offers substantial opportunities. With the growth of
internationalization, too, comes an increase in employee
assignments. In business practice, the number of questions from
foreign companies, management, HR, tax and legal professionals,
investors and non German employees etc., ist growing. In order to
be certain that sending employees to or from Germany on work
assignments can take place as smoothly and efficiently as possible,
relevant questions asked by companies and workers need to be taken
into consideration. This text does just that with a focus on
answering common expat-relevant questions posed by professionals.
It is a reference work for those foreigners subject to and applying
German law.
This handbook presents the significant labor law principles and
problems concerning employees assigned abroad in an
application-oriented manner. In addition, it addresses the
applicable legal aspects of the work relationship specific to the
posting abroad with regard to income tax and social insurance.
In modern employment practice, the question of who falls under the
jurisdiction of German labor law (employees, freelancers,
employers, works councils, labor unions, representatives for the
disabled, employer's associations, etc.) is an increasingly salient
issue faced by foreign firms and firm owners, human resource, tax,
and legal departments, as well as investors and foreign employees.
Specifically, many firms have questions concerning the application
of German law for establishing, managing, and terminating
employment contracts with foreign or German workers within Germany.
In this connection, issues frequently arise concerning foreign
assignment, residency, and visa law, and an extremely wide range of
legal provisions must be taken into account, including the AGG
(General Non-Discrimination Act), BetrVG (German Employees
Representation Act), Tarifrecht (Collective Bargaining Law), BUrlG
(German Federal Leave Act), TzBfG (Part-Time Work and Fixed-Term
Employment Act), AUEG (Employee Transfer Act), BDSG (German Federal
Data Protection Act), KSchG (German Protection Against Dismissal
Act), EntgeltfortzahlungsG (Continued Remuneration Act), GewO
(German Industrial Code), and MutterschutzG (Maternity Protection
Act). Beyond this, secondary questions related to income tax law,
international taxation, and social security law may arise. Against
this complex backdrop, the present work intends to answer questions
most frequently asked by foreigners when dealing with German
employment law.
Professionals involved in company and personnel management are
facing increasingly difficult tasks concerning the correct handling
of the numerous specialized employment contracts in terms of
employment law, income tax and social insurance law. In this
context, there are a number of - often unknown - legal and factual
aspects to consider during preparation and initiation, contract
drafting, implementation as well as termination of the employment
relationship. Open publication
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