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Kehrtwende des BAG zur gespaltenen Rentenformel

Mayer Brown LLP
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Germany
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April 26 2013

Viele Versorgungsordnungen enthalten eine so genannte gespaltene Rentenformel“. Nach einer solchen gespaltenen Rentenformel fällt der Teil des

Increase of pension age to 67 in Germany

Jones Day
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Germany
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April 25 2013

Under a law aiming to adjust the minimum pension age in line with demographic change and to place the statutory pension insurance systems on a

Obligation to adjust company pensions

CMS Hasche Sigle
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Germany
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January 16 2013

Pension obligations to former employees result in major costs for employers. The issue of whether a company has increased its pension sufficiently

International regulatory update 21 December 2012-4 January 2013

Clifford Chance LLP
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China, European Union, Germany, Hong Kong, Malaysia, Singapore, Spain, United Kingdom, USA
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January 7 2013

Ireland commences EU Council Presidency PRIPS: ECON Committee reports on proposed Regulation on key information documents EMIR: Implementing

Cut in social plan benefits for employees approaching pension age

Oppenhoff & Partner Rechtsanwälte
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Germany
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October 1 2012

In a judgement dated 6 July 2012 the Regional Labour Court of Düsseldorf (10 Sa 86611) permitted social plan provisions which envisage lower social plan benefits for employees approaching pension age

Selected international tax & legal consequences

Baker & McKenzie
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Argentina, Australia, Austria, Belgium, Brazil, Canada, Chile, China, Colombia, Czech Republic, Denmark, Finland, France, Germany, Hong Kong, Hungary, India, Indonesia, Ireland, Israel, Italy, Japan, Malaysia, Mexico, Netherlands, New Zealand, Norway, Philippines, Poland, Portugal, Singapore, Slovakia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, United Kingdom
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August 10 2012

The August 2012 issue includes a summary of selected international legal and tax consequences for employee stock options, employee stock purchase rights, and employee restricted stock and restricted stock units in nearly 40 countries

Holiday pay for long term sick employees

Faegre Baker Daniels
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Germany
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May 31 2012

It was held in Neidel v Stadt Frankfurt am Main (C-37710) that it is for national courts to determine whether employers must make payments in lieu of more than the minimum four weeks' paid annual leave provided for in the Working Time Directive (‘WTD') and the extent to which annual leave may be carried forward for those employees who are absent on sick leave

International food and drink sector key issues for 2012 - Germany

Eversheds LLP
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Germany
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January 31 2012

In 2012 two additional federal states will increase the real estate transfer tax from its current level of 3.5 to 5.0 (Rhineland-Palatinate, as of 1 March, and Schleswig-Holstein, as of 1 January