Archive for the Author ‘Stefan Winheller’

Stefan Winheller

Attorney Stefan Winheller has specialized in tax law for about 20 years, especially in the areas of cryptocurrencies, foundations/nonprofits and international tax law.

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GmbH Managing Director: No Personal Liability for Failure to Pay Minimum Wage in Germany

Sep 19, 23 • Employment Law • No Comments • Stefan Winheller

In their professional capacities, managing directors of a GmbH (limited liability company) are subject to numerous liability risks due to their position of authority. As such, they can be held directly liable by the company’s creditors – with their personal assets, […]
Temporary Agency Work and Equal Pay in Germany: Collective Agreements May Allow for Lower Remuneration of Temporary Agency Workers

Jun 27, 23 • Employment Law • No Comments • Stefan Winheller

The equal pay principle is a crucial prerequisite for temporary employment relationships in Germany. In these arrangements, temporary workers are assigned to the hiring company for a specified period to perform work according to the employer’s instructions. This principle ensures that […]
Revised List of Dual-Use Goods Prompts Export Companies to Take Action

Jun 27, 23 • Customs Law • No Comments • Stefan Winheller

The Dual-Use Regulation regulates the export, transit and brokering of items that have both civilian and military applications. It aims to prevent the proliferation of weapons and technologies that could be used for harmful purposes while still facilitating trade in legitimate […]
German Whistleblower Protection Act will Be in Effect Starting July 2023

Jun 27, 23 • Compliance • No Comments • Stefan Winheller

After a slight delay and minor issues in the legislative process, the Whistleblower Protection Act is now on its way. Starting July 2023, the mandates of the European Whistleblower Directive (Directive (EU) 2019/1937) will be implemented in Germany as well, necessitating […]
Employee Leasing in Germany: The Employer Can Issue Directives by Virtue of The Contract

Mar 31, 23 • Employment Law • No Comments • Stefan Winheller

Employers seeking to assign their employees to customers who intend to employ them within the framework of a service contract must make all contractual agreements clear in advance in order to avoid unintentionally slipping into unauthorized employee leasing. As it is, […]
Compliance Management in HR in Germany: Opportunity or Risk?

Mar 31, 23 • Compliance • No Comments • Stefan Winheller

The Human Resources (HR) department plays an important role in a company’s compliance activities due to its operational relevance to personnel-related affairs, which is why it can both help and hinder a company’s compliance efforts. The integration of HR as a […]
Group-Wide Introduction of A Compliance Management System in Germany: A Legality Obligation of Parent Companies For Their Subsidiaries?

Dec 29, 22 • Compliance • No Comments • Stefan Winheller

The topic of the group-wide obligation to establish a Compliance Management System is always the subject of controversial discussion in legal literature in Germany. According to advocates of this system, parent companies should ensure that the respective subsidiaries maintain effective compliance […]
GmbH Shareholder Meetings Possible Virtually in Germany

Dec 29, 22 • Compliance, Corporate Law • No Comments • Stefan Winheller

The numerous positive practical experiences during the corona pandemic have prompted the legislator to make a small but significant change to the law: With immediate effect, German limited liability companies (GmbH) can also hold their shareholders’ meetings virtually without having to […]
Crypto Trading GmbH Benefits From Low Corporate Taxation in Germany

Dec 29, 22 • Digital Currencies, Tax Law – Miscellaneous • No Comments • Stefan Winheller

For larger profits from trading cryptocurrencies, the benefits of a German trading limited liability company (Trading GmbH) are suitable. In a bear market, the decision to establish such a trading GmbH can be even more important. While the majority of private […]
Sunday, Public Holiday And Night Bonuses Are Subject to Social Security Contributions in Germany

Dec 29, 22 • Employment Law • No Comments • Stefan Winheller

The German Social Security Act provides that remuneration for work is “all current or non-recurring income from employment, regardless of whether there is a legal entitlement to the income, under what name or in what form it is paid, and whether […]