The deadline for implementing the European Pay Transparency Directive (EU) 2023/970 (“ETRL”) expired on 7 June 2026. However, no corresponding implementing legislation has yet been adopted in Germany. Employers are therefore left wondering whether the Directive already has practical implications for their operations and what steps, if any, they should be...

Globalization and a growing shortage of skilled labour are pushing companies to consider more flexible international hiring models. A modern solution is the use of an Employer of Record (“EoR”). This arrangement enables companies in many cases to hire talent globally without the need to establish a local legal entity in each country. This article explain...