We are pleased to welcome our new partner firm, JRB Chartered Accountants, headquartered in Dubai. The firm will transition to the Ecovis global brand and operate as “ECOVIS JRB” Chartered Accountants.
ECOVIS JRB is a quality-driven professional services firm offering Audit, Accounting, Tax, Risk Advisory, Business Consulting, Compliance & Technology Consulting, and Corporate Services. With a strong focus on SMEs and corporates, the firm serves clients across key sectors including real estate, retail, hospitality, education, media, financial services, insurance, and technology. Recognized as one of Dubai’s leading audit firms and registered with key UAE regulatory authorities and free zones, ECOVIS JRB combines global best practices with deep regional expertise.
Their insight into local frameworks – including Corporate Tax, VAT, and IFRS—ensures high-impact support for clients across both domestic and international operations.
Salman Rafique and Rashmi Rajkumar, Founding Partners of ECOVIS JRB, commented: “We are delighted to join ECOVIS International, a globally recognized network known for its strategic vision and consistent growth. This partnership marks a key milestone in our journey, reflecting our long-term vision to expand internationally and enhance our ability to serve clients with global ambitions. Being part of the Ecovis network not only strengthens our capabilities across borders but also reinforces our commitment to delivering quality-focused, future-ready solutions. As the UAE continues to evolve as a leading global business hub, ECOVIS JRB is well-positioned to accelerate its growth and make a lasting impact across the region and beyond.”
We warmly welcome our new colleagues from Dubai to the Ecovis family!
What Foreign Employers Need to Know About German Labor Law
17.04.2025
German labor law is renowned for its comprehensive employee protection provisions and complex regulations. For foreign employers operating in Germany, understanding the fundamental aspects of German labor law is crucial to minimize legal risks and ensure a successful collaboration with German employees.
1. Employment Contract
Essential Content: Employment contracts should be concluded in writing and include at least details on the workplace, tasks, working hours, remuneration, vacation, and notice period. An indefinite employment contract can also be concluded in electronic form under certain conditions.
Recommendation for Foreign Employers: Ensure all employment contracts are in the German language (additional language versions are possible, but the German version is binding) and in written or, where permissible, electronic form to avoid disputes.
2. Minimum Wage and Remuneration
Essential Content: The statutory minimum wage in Germany currently amounts to EUR 12.82 per hour (as of January 1, 2025). Exceptions only apply to certain groups, such as trainees.
Recommendation for Foreign Employers: Regularly check the current minimum wage level and ensure all employees are remunerated accordingly.
3. Working Hours and Rest Periods
Essential Content: Daily working hours must not exceed 8 hours, with a possible extension to 10 hours under certain conditions. Adequate rest periods must be provided (at least 11 uninterrupted hours of rest in every 24-hour period). For working hours exceeding 6 hours, employees must take at least a 30-minute break. For working hours exceeding 9 hours, the break time extends to at least 45 minutes. Moreover, employers are obligated to systematically record employees’ actual working hours, which can also be done by the employee, provided the employer offers a reliable time-tracking system. This documentation must record the start and end times of work, as well as break times. It is advisable to use digital programs to record working hours to fulfill these requirements.
Recommendation for Foreign Employers: Implement an effective and digital time-tracking system to objectively, tamper-proof, and legally document and prove compliance with working hour regulations.
4. Protection Against Dismissal and Notice Periods
Essential Content: After a waiting period of 6 months and provided at least 10 full-time employees are employed in the establishment at the time of dismissal, the general protection against dismissal under the Employment Protection Act (KSchG) applies. For calculating the number of employees in the establishment, the following applies: an employee working more than 30 hours a week counts as a full employee; one working more than 21 but less than 30 hours a week counts as 0.75 employees; and one working up to 20 hours a week counts as half an employee. The statutory notice period varies depending on the length of service, starting at 4 weeks to the 15th or end of a month.
Recommendation for Foreign Employers: Consider the specific notice periods and requirements to ensure legally effective terminations.
5. Data Protection in the Workplace
Essential Content: The processing of employees’ personal data is subject to strict regulations. A transparent data protection policy and compliance with the GDPR are mandatory.
Recommendation for Foreign Employers: Establish a clear data protection policy and inform your employees about data usage.
6. Key Differences Between Foreign and German Employers
Essential Content: Foreign employers with staff in Germany must fulfill the same social security obligations as domestic employers, including contributions to health, pension, and unemployment insurance. This applies even without a physical presence or a permanent establishment in Germany; registration with the relevant authorities and regular filings are still required. Unlike German employers, foreign employers are generally not obligated to withhold wage tax (Lohnsteuer). Instead, employees must declare and pay their income tax via their annual tax return. Additionally, foreign employers without a German office may need to appoint a local representative to receive official communications and have a mailing address.
Recommendation for Foreign Employers: Ensure compliance with social security regulations, inform employees about their tax responsibilities, and assess whether appointing a local representative is necessary for effective communication with German authorities.
German labor law offers comprehensive protection for employees, which can pose a challenge for foreign employers. By adhering to the above points, legal risks can be minimized, and a successful collaboration with German employees can be fostered.
We Recommend: For specific questions or when implementing labor law measures, consult a German employment law attorney to best cover your individual needs.
The main changes of the Hungarian Labor Code in 2025
17.04.2025
The Labor Code applicable in Hungary will change in several respects in 2025.
Exemption from working obligation during the elections
The first noteworthy change is that from 1 January 2025, employees will be exempted from their obligation to be available and to work for a maximum of two hours for the purpose of participating in the election of members of parliament, members of the European Parliament, local government representatives and mayors, national minority representatives, and local or national referendums, if the duration of the regular or extraordinary working time scheduled for that day exceeds eight hours.
Longer working hours in special cases
A further new provision is that, in the case of a worker employed on standby duty or who is a relative of the employer or the owner, the worker’s scheduled daily working time may not exceed twenty-four hours and the weekly working time may not exceed seventy-two hours, by written agreement between the parties. This agreement may be terminated by the worker on the last day of the calendar month, or on the last day of the working time period if a working time period is agreed, or on the last day of the calendar month if the working time period is longer than six months, or on the last day of the calendar month if the working time period is longer than six months, after six months, by giving fifteen days’ notice. A collective agreement may provide for a longer period of notice of up to 30 days. If the employee terminates this agreement before the end of the working time period, the parties will settle the account at the end of the working time period. The employee shall not be prejudiced if he does not agree to such an agreement or terminates it.
Additional working period concerning severance payment
It is also worth highlighting the change that, as an exception to the general rules, the period of employment with the previous employer must also be taken into account when determining entitlement to notice and severance pay if the employment relationship was terminated by mutual agreement and the employee received only such wages or other benefits as he or she was entitled to under the law in respect of the termination.
Important ruling of the Constitutional Court
A significant change was also brought about by Constitutional Court Decision No 1/2025 (27.II.), when it annulled the provision of the Labor Code that, in addition to an employee who is unable to work on a public holiday, or who is in receipt of sick pay or accident sick pay on account of his/her inability to work, an employee who is otherwise unable to perform his/her duties for health reasons is not entitled to an absence allowance.
About Ecovis in Hungary
Ecovis Zalavári Legal Hungary (Ecovis Zalavári Ügyvédi Iroda) performs legal, data protection and mediation, real estate brokerage activities in Hungarian and English.
Ecovis Zalavári Legal Hungary is a member of the international Ecovis International network. Ecovis International is a network of independent tax consultants, accountants, auditors and lawyers operating in more than 90 countries with approximately 12,000 employees. Ecovis International through Ecovis partner companies provide an additional advantage for customers with cross-border services.
The activities of the network include lawyer services – legal advice, corporate tax advice, accounting, accounting, M&A services, and mediation.
Ecovis Zalavári Legal Hungary cooperates with Ecovis Accounting Kft., Ecovis Audit Kft., Ecovis Tax Solution Kft. with partner companies, with whom it offers complex solutions and professional service to its clients in the “one-stop shop services” concept.
