Attorney labour law Mudter & Collegen from Frankfurt: dismissal there are restructuring, the creation or the Elimination of hierarchy levels or simply the statement “the chemistry is no longer”. The result is that you as a leader can quickly be affected by a cancellation. Lawyer will work out the most important aspects in loose order for labour law Robert Mudter this topic. The main aspects are: what opportunities exist to take legal action against a dismissal? Is there a cancellation protection? Am I entitled to a severance payment? What strategy leads me to my destination? Once, a fundamental question is whether and what kind of protection you enjoy. What does that mean? Only if protection against dismissal is a reason for termination is required. As an Executive, you have a hybrid position.

You are the Manager, who acts as a link between the top management (Managing Director, Board of Directors) and the employees (workers, employees). Contact the employees often as an entrepreneur, to the Executive Board but as an employee on. They are depending on busy, however act as a leader and take far-reaching decisions. While leadership is a general term, the passage says a legal term which appears in the law officers. This position is reflected also by the German labour law. Basically, German labour law considered to be the “real” officers compared to the “simple” workers as less worthy of protection. So basically not a collective agreement applies to this real officers can not take part at the Works Council election, in the event of termination of the Works Council/staff Council needs not be heard and finally the provisions of the employment protection act fully apply.

The latter can have a significantly lower employment protection resulted. The common blanket assertion that executives no protection before Layoffs can enjoy, is however not true. Especially in the case or when negotiating the terms of a termination agreement it is extremely important to clarify the status, because not every Executive is a Senior Executive.

Here however, the housekeepers are employed in the household of the taxpayer as part-time employees or in employment subject to social insurance contributions. Handyman services expenses for craft activities are promoted through a further tax reduction. Favors are not only cosmetic repairs and repairs, but also renovation, conservation and Modernization measures. All handyman services, carried out in an even used apartment are favored. It does not matter, whether it is occupied as tenant or owner.

Also work on the common-ownership are favored property owners. Homeowners should make sure therefore that the tax-advantaged craftsmen work in the annual statement of accounts are listed separately and also the individual share of the co-ownership is certified. beneficiaries are not favored, painting of doors, Windows, radiators are renovating the apartment materials such as tiles, wallpaper, paints, floor covering, etc., Repairs and replacement of doors, Windows or floor documents new buildings and extensions of the area work on Interior and exterior walls, roof, facade, garage handyman services for other public funding beanspruchtwurden modernization of the bathroom or replacing the kitchen reading, payroll and rent of electricity, gas, water meters repair by Household appliances (washing machine, oven, TV) in the household of the taxable repairs of motor vehicles repair, maintenance or replacement of heating systems as well as electrical, gas or plumbing by KfW Forderbank or CO2 building rehabilitation programme funded contractor costs only wages and labour costs are favored Haushaltsnahe employment to the beneficiaries costs include gross wages and social security contributions borne by the employer, as well as the flat-rate income tax for mini-jobs. Household services, contractor costs a tax reduction is granted only for the labour costs. These include travel expenses, also machines and the related sales tax. Material costs (E.g., colors, wallpaper) and expenses for goods are not favored, however.

Only expenses for consumables such as E.g. detergent are harmless. Pro rata labour costs need be out separately in the invoice. Promotion Haushaltsnahe is carried out only upon presentation of the necessary evidence employment relationships of minor jobs the certificates issued by the mini-job headquarters serve as proof. For other employment wage documents and post evidence can be submitted via the transfer of social security contributions. Household services, contractor costs only who shall submit a proper accounts for household services and contractor costs and with a bank statement, a transfer document or an electronic cash receipt indicating the non-cash payment will enjoy of a tax reduction. The tax bonus can only once granted also every household in shared flats living in a common household taxpayers that claim rebates only once. Torsten Bogausch Schmidt & Partner GmbH Steuerberatungsgesellschaft branch Weisswasser of Bautzner Strasse 38 02943 Weisswasser Tel.: 03576/2839-0 fax: 03576 / 283930 Internet: sp Weisswasser E-mail: