15.05.2023 | Webcasts

Foreign postings and hypotax regulation – effects of the BAG ruling

The case law of the Federal Labor Court (BAG) in the area of international employee assignments is rare. The BAG has now issued a landmark decision on the so-called “hypotax regulation” in the context of secondments (BAG 5 AZR 128/22). The implications for practice will be significant.

In our webcast, experts from KPMG and KPMG Law explain what you need to know. They also shed light on the practical implications of the current ruling.

The following topics are on the agenda:

  • Explanation of the BAG ruling of September 7, 2022 and classification of the main considerations
  • Implications for practice
  • Presentation of solutions for companies and dealing with the effects of case law

At the same time, however, the BAG also included in the reasons for its ruling information on the clause design of such tax equalization agreements. We will take a look at this as well.

Date: Monday, May 15, 2023, 2:00 – 3:30 p.m.

For your registration please register directly on the webcast platform GoToWebinar.

Register now free of charge. We look forward to your participation!


  • Dr. Thomas Wolf, Partner, KPMG Law Rechtsanwaltsgesellschaft mbH, Berlin
  • Anne Broll, Senior Manager, KPMG Law Rechtsanwaltsgesellschaft mbH, Frankfurt am Main
  • Iris Degenhardt, Partner, KPMG AG Wirtschaftsprüfungsgesellschaft, Stuttgart
  • Tina Pavlovits, Manager, KPMG AG Wirtschaftsprüfungsgesellschaft, Munich

Target group

The event is aimed at heads of human resources and legal departments of companies that post employees on a large scale.

Your contact persons for technical questions

Anne Broll, KPMG Law Rechtsanwaltsgesellschaft mbH, Frankfurt am Main, T: +49 170 9258858,

Tina Pavlovits, KPMG AG Wirtschaftsprüfungsgesellschaft, Munich, T: + 49 160 4495214,

Your contact person for organizational questions

Franziska Jost, KPMG AG Wirtschaftsprüfungsgesellschaft, Frankfurt am Main,
T: +49 170 7186316,

Participation fee

Participation in the webcast is free of charge. Please note that you will need to dial into the German landline network, which may incur charges.

Registration conditions

For your registration please register directly on the webcast platform GoToWebinar. When registering online, you will receive an automatically generated registration confirmation incl. of the access link to the webcast.


KPMG Law Rechtsanwaltsgesellschaft mbH in cooperation with KPMG AG Wirtschaftsprüfungsgesellschaft


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