Shaping the legal future of the world of work - today.

The challenges of our time are very diverse with regard to labor law. Increasing internationalization and advancing digitalization are leading to new forms of collaboration that require innovative approaches and ways of thinking in terms of employment law. This development places special demands on the consideration of interdisciplinary interfaces.

Excellence is the result of combining excellent labor law know-how with innovative thinking. The lawyers in the employment law department at KPMG Law not only cover a wide range of different employment law topics, but also have a particular strength in thinking and shaping these in a forward-looking and multidisciplinary manner – both nationally and internationally.

Consulting focus

  • Employee data protection

  • Labor law

    In the area of “classic” labor law, we advise on all individual and collective law issues and represent our clients in all instances. We are represented at 16 locations in Germany and are therefore always on site with you when personal exchange is required. Our offer is completed by our international network of selected law firms, with whose support we can meet the challenges of our clients with solutions from a single source.

  • Supervision of staff reduction measures

    We guide our clients through the complex procedures required for major staff reduction measures in a legally secure manner. In particular, we negotiate reconciliations of interests and social compensation plans with the works council, provide support in filing mass layoff notices and accompany the implementation of transfer companies. As a LegalTech market leader, we use unique software tools that allow us, for example, to optimize social selection.

  • Company pension scheme

    Pension obligations – whether employee- or employer-funded – require sustainable and efficient management of costs and risks. A frequent challenge for necessary optimization measures is the complexity of the company’s own supply systems as well as the legal requirements for a secure design. As a provider-neutral legal advisor, we bring our many years of experience and expertise in occupational pensions to bear in developing customized and legally secure strategies and solutions for all of our clients’ pension issues. We provide all-round advice on occupational pension schemes – from the introduction and implementation to the restructuring or settlement of pension commitments. If necessary, further experts from the KPMG Pension Network are consulted on tax, accounting or actuarial issues. We accompany our clients through all the necessary steps, from analyzing the status, communicating with the works council and pension beneficiaries, and of course we also represent them in any legal proceedings.

  • Operational and corporate co-determination

    One focus of our activities is the structuring of corporate co-determination, not only in the context of the reorganization of corporate groups. For example, we have already assisted a large number of companies on their way to becoming a European Company (SE). When it comes to co-determination at the workplace, we help our clients to open up and use the scope for design in a creative and legally secure manner.

  • Third-party personnel assignments and employee leasing

    The use of external staff has become a necessity for many companies because urgently needed personnel resources, for example in the IT area, are not available elsewhere. The risks associated with the use of external personnel (keyword: bogus self-employment) are often accepted. On the other hand, there are the social security authorities, which check the use of external personnel with ever-increasing effort. We support companies in structuring the deployment of external staff in a legally compliant manner – for this purpose, we have developed a tool together with our colleagues from KPMG Lighthouse that also documents this securely.

  • Managing director and board topics

    We advise shareholders and supervisory board members on all issues concerning the employment relationships of managing directors and board members. This ranges from the drafting of service contracts and the structuring of compensation models to support in the termination of employment relationships.

  • Global Immigration Services

    Compliance with residence regulations when deploying employees in Germany or abroad is an important aspect of labor law compliance – not least because of a large number of national regulations and sometimes severe penalties. We advise on visa requirements and handle applications for work and residence permits worldwide. We use the KPMG Immigration Manager, an efficient IT tool to support our services.

    A special focus of our advice is the topic of US immigration: Here we can support you with a German-speaking team of US lawyers and with special expertise directly from Germany. Thus, we advise you not only on obtaining visas, but also on residence law issues in connection with business start-ups and other complex projects in the USA. In this way, we ensure that consulting is provided with an integrated perspective and from a single source.

    Further information on the topic of “Mobile Working Abroad” can be found on the
    page of our cooperation partner KPMG International Limited.

  • International personnel assignments

    Cross-border employee assignments – whether longer-term secondments, project assignments or international business trips – are now part of everyday corporate life. However, this gives rise to a number of labor law issues, many of which are inevitably related to tax and social security law. We support you in designing suitable contractual structures and drafting secondment agreements, suspension agreements as well as local employment contracts. This is also done in accordance with specific posting guidelines within the company. A particular focus of our work is advising on tax and social security interface issues and on the consideration of residence law requirements.

  • Re- and restructuring

    We provide comprehensive support for reorganizations and restructurings, from the planning phase to implementation, including negotiations with the works council and trade unions.

  • Public service and civil service law

    For many years, we have successfully represented the public sector in all legal matters, including, of course, civil service law (including disciplinary law) and public employment law. We have made advising on this special matter and its often underestimated legal challenges one of our main areas of activity and advise the public sector with a team of specialists in the special features of the public sector.

Explore #more

25.10.2023 | KPMG Law Insights

Podcast series “KPMG Law on air”: Company pension schemes in times of inflation

In times of inflation, both employers and beneficiaries worry about how the devaluation of money will affect company pension plans (bAV). Pension commitments are generally the most long-term obligations of a company and usually involve a significant financial volume. At the same time, for employees they are an essential part of their compensation, which secures […]


Guide to employee secondment in the journal Arbeit und Arbeitsrecht (Labor and Employment Law)

How do companies deal with the issue of employee secondment? What legal requirements must be met? What sanctions can be threatened and what practical challenges do companies face on a day-to-day basis ? These and other questions are answered by Kathrin Brügger and KPMG AG experts Sina Estermaier and Kathrin Scheckenbach provide answers in their […]

11.10.2023 | KPMG Law Insights

CSRD and ESRS: These are the to-dos for HR and labor law

The majority of large companies are probably currently preparing for an important innovation: sustainability reporting in accordance with the CSRD. HR and labor law are also affected. This is because the report not only includes information on environmental issues, but also a great deal of information about employees. The Corporate Sustainability Reporting Directive (CSRD) was […]


Series of articles on the “Employer of Record” model: issues in employee leasing law in EFAR

The “Employer of Record” model is increasingly becoming the focus of companies. In a series of articles in the magazine “Expertenforum Arbeitsrecht“, KPMG Law experts Stefan Middendorf and Gracjan Modrzyk examine the model with a focus on the issues of employee leasing and works council co-determination. The theme Because there is a growing shortage of […]

23.08.2023 | KPMG Law Insights, KPMG Law Insights

KPMG Law on Air: Company pension schemes in times of inflation

In view of high inflation, it is not only trade unions that are demanding more collectively agreed wages. Pension beneficiaries are also asking themselves the question: How does the devaluation of money affect the company pension scheme (baV)? Depending on the implementation method and the type of commitment, both the beneficiaries and the companies can […]


Guest article in Personalwirtschaft: What is the EU Posting of Workers Directive all about?

The EU Posting of Workers Directive celebrates its 27th birthday this year. Even as an “adult,” it remains a guideline with many unanswered questions, according to KPMG Law Expert:ins Kathrin Brügger, Alexander Deja and Sina Estermaier (KPMG AG) in Human Resources.

12.05.2023 | KPMG Law Insights

Bundestag and Bundesrat pass whistleblower protection law

The Whistleblower Protection Act has been passed. On May 9, 2023, the Mediation Committee of the Bundestag and Bundesrat reached an agreement and submitted a recommended resolution on the draft bill. The Bundestag approved this on May 11, 2023, the Federal Council then immediately on May 12, 2023 approved. The law will thus enter into […]


Quotations in the Handwerks Zeitung: Donation and aid campaigns in the company: What you should bear in mind

In many workforces, the need to do something is growing in the face of horrific images from war and disaster zones. Companies can support the commitment of their employees, for example by donating working time or vacation credits. What employers need to pay attention to legally, fiscally and organizationally with these and other donation aids. […]

27.03.2023 | KPMG Law Insights

Works council compensation – (K)eine Vergütung auf Augenhöhe?

The legally compliant structuring of compensation, in particular for exempt works council members, is a recurring challenge in practice. Due to its legal conception, works council compensation is associated with considerable risks – risks for the company and its involved HR managers, but also for the individual works council member. For even if the parties […]

22.03.2023 | KPMG Law Insights

Podcast series “KPMG Law on air”: Current topics in employment law

Employer’s obligation to record working time – BAG, decision dated 13.09.2022 – 1 ABR 21/22 All employers are required to implement a system for recording working hours. This decision by the German Federal Labor Court caused quite a stir in 2022 and came as a surprise to both companies and lawyers. Dr. Stefan Middendorf and […]

Pension update

We shed light on economic and tax aspects of company pension plans in our regular Pension Update.

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Here you will find further articles by our KPMG Law Expert:innen on current employment law topics on KPMG Klardenker, the blog of our cooperation partner KPMG AG Wirtschaftsprüfungsgesellschaft:
23.05.2023 | Dr. Bernd Federmann, Andreas Pruksch

Whistleblower Protection Act: Three tips for implementation

In this way, the whistleblowing system can become a successful concept.

13.03.2023 | Francois Heynike, LL.M. (Stellenbosch)

Use ChatGPT at work? Not always a good idea

Companies should keep these legal issues in mind.

07.03.2023 | Kathrin Brügger, André Kock

Equal pay is no longer negotiable

Why the BAG ruling on equal pay is also an opportunity for companies.

06.02.2023 |

ESG and labor law: What lies ahead for companies

How the duty of sustainability affects labor law practice.

31.01.2023 | Dr. Stefan Middendorf

The inflation compensation premium - a gift that can be expensive

Employers should be aware of these design options and pitfalls.

17.10.2022 |

Trend or Future: The Desire for Part-Time Work in Companies

Consequences for companies when employees want the four-day week.

27.12.2022 | Dr. Stefan Middendorf

Federal Labor Court gives reasons for decision on recording working hours

The five most important facts for companies.

19.09.2022 | Dr. Stefan Middendorf

Working time ruling is not the end of trust-based working time

The Federal Labor Court has issued a landmark ruling. What does it mean?

27.07.2022 | Dr. Stefan Middendorf

EU Directive: New rules for employment contracts

Overtime, vacation, closing time: What companies need to keep in mind when it comes to the Evidence Act.

KPMG Law on air: podcast episodes on employment law

In our podcasts, our experts provide information on legal issues that companies are looking for answers to today and in the future.

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Company pension scheme – Transaction consulting

Pension commitments for occupational pension plans include long-lived liability-relevant obligations. In corporate transactions, we can assist you in lifting pension liabilities and de-risking.

Contractual structures for international employee secondments

What should employers contractually observe in the case of international employee secondments?

Your contact

Dr. Thomas Wolf

Head of Employment Law

Klingelhöferstraße 18
10785 Berlin

tel: +49 30 530199300

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 KPMG International does not provide services to clients. No member firm is authorised to bind or contract KPMG International or any other member firm to any third party, just as KPMG International is not authorised to bind or contract any other member firm.