A great deal of legal knowledge has been incorporated into this guide. All important statements are supported by case law references that lead directly to the relevant judgment. You are therefore invited to use the guide to clarify any open questions and obtain the information you are still missing. Of course, I am also available to you as a Specialist lawyer for employment law in Hamburg<\/a> and surrounding areas are available.<\/p>\n\n\n\n The right tax planning can save thousands of euros.<\/strong><\/p>\n We advise you on how to legally utilize the fifths rule and avoid unnecessary tax burdens. Our firm understands the flexibility available \u2013 and uses it specifically for your benefit.<\/em><\/p>\n Certain groups of people are particularly protected against termination of employment. First and foremost is the special protection against dismissal for pregnant women and mothers under \u00a7 17 MuSchG<\/a> But employees on parental leave also enjoy \u00a7 18 BEEG<\/a> Special protection against dismissal.<\/p>\n\n\n\n According to Section 17 (1) of the MuSchG, the employer is not permitted to dismiss a woman in the following situations:<\/p>\n\n\n\n It's important for you to know that the special dismissal protection for pregnant women only applies if the pregnancy already existed at the time of dismissal. The date of pregnancy is calculated as follows:<\/p>\n\n\n\n Day of medically certified birth \u2013 280 days<\/strong><\/p>\n\n\n\n The expected date of delivery is not included in this calculation. This is merely an approximation based on probability, which the Federal Labor Court has made. The courts' decision intends to ensure legal certainty.<\/p>\n\n\n\n BAG, judgment of 7 May 1998 \u2013 2 AZR 417\/97<\/a><\/p>\n\n\n\n After the birth, the mother still continuing special protection against dismissal<\/strong> It initially lasts until the end of the protection period after childbirth. According to Section 3 (2) of the MuSchG, this normally amounts to eight weeks after delivery<\/strong>But since the Minimum protection against dismissal of four months<\/strong> If the period after delivery is longer, this is usually the determining factor. However, the four-month post-dismissal protection period may, in individual cases, be shorter than the duration of the protection period, for example, if a premature birth coincides with a multiple birth or a disability.<\/p>\n\n\n\n If special protection against dismissal exists under Section 17 of the MuSchG (Maternity Protection Act), the employer is not permitted to terminate any type of employment. This applies equally to terminations of employment and terminations with changes to the employment contract. It is also irrelevant whether the employer intends the termination as part of a mass layoff or a plant closure. However, terminations by you as an employee remain permissible. The employer can also other forms of termination <\/strong>such as:<\/p>\n\n\n\n However, the protection against dismissal is not unlimited. First of all, it is necessary that the employer has positive knowledge of the pregnancy at the time of termination, for example, through the line manager responsible for human resources. If there was no knowledge of the pregnancy at the time of termination, the special protection against dismissal may still apply. This applies if<\/p>\n\n\n\n In addition, an "absolute ban on dismissal" applies, but with a "reservation of permission." "Absolute ban on dismissal" means that the dismissal of a pregnant woman or mother with special dismissal protection is fundamentally invalid. Incidentally, the dismissal is also invalid if only the preparatory measures fall within the period of special dismissal protection. This follows from Section 17 paragraph 1 sentence 3 MuSchG<\/a>.<\/p>\n\n\n\n However, the employer has the option to Approval of the competent authority<\/strong> and have the termination declared permissible ("reservation of permission"). This is only considered in exceptional cases where it can be proven that they are not related to the pregnant woman's condition. Such circumstances are only considered to exist if exceptional circumstances justify giving priority to the employer's interests over the employee's, which are to be classified as primary interests. In connection with this, it is necessary that the continuation of the employment relationship with the employee becomes unreasonable because the employee has committed a particularly serious breach of their contractual obligations.<\/p>\n\n\n\n VGH Munich, decision of 29.02.2012 \u2013 12 C 12.264<\/a><\/p>\n\n\n\n However, case law nevertheless emphasizes that the interests of pregnant women who are granted special protection against dismissal are considered more important by law. Expressions of opinion that are neither defamatory nor insulting generally do not justify denying special protection against dismissal.<\/p>\n\n\n\n Operational reasons, such as the closure of a business, constitute a special exception in which the competent authority may, in principle, permit termination. However, in such cases, the prerequisite is that future employment opportunities no longer exist. The Augsburg Administrative Court explained its reasoning:<\/p>\n\n\n\n The protection against dismissal does not serve to provide for the employee's needs. However, such a provision would be effectively imposed if the employer remained fundamentally obligated to continue paying wages despite the closure of the business during the protection period, while maintaining an employment relationship that is definitively deprived of its essence, which would be economically unreasonable. [...] Therefore, in the case of a permanent closure of the business\u2014as in the present case\u2014it is generally assumed that a special case exists.<\/p>\nAugsburg Administrative Court, decision of 20 November 2018 \u2013 3 K 18.1459<\/a><\/cite><\/blockquote>\n\n\n\n Personal reasons, however, cannot justify a special exception.<\/p>\n\n\n\n If the authority declares the termination admissible, this does not mean that the termination is effective. Rather, its effectiveness must be measured against the formal requirements and general protection against dismissal under the Dismissal Protection Act. The following special feature applies to the formal requirements:<\/p>\n\n\n\n The termination must be in writing and must state the reason for termination, Section 17 Paragraph 2 Sentence 2 MuSchG.<\/strong><\/p>\n\n\n\n The employer is therefore obliged to explain the circumstances underlying the termination and may not limit himself to general, slogan-like terms.<\/p>\n\n\n\nTax burden on the Cleverly reduce severance pay<\/span> \u2013 with the fifth rule.<\/h3>\n
Table of contents<\/h3>\n
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Special protection against dismissal for pregnant women<\/h2>\n\n\n\n
Protection against dismissal under the Maternity Protection Act<\/h3>\n\n\n\n
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Inadmissibility of any terminations<\/h3>\n\n\n\n
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Absolute ban on termination \u2013 but subject to permission<\/h3>\n\n\n\n
Operational reasons as a special exception<\/h3>\n\n\n\n
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General protection against dismissal with the approval of the authority<\/h3>\n\n\n\n
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