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Japan Club München
German Labor Law Seminar
Hot Topics for
Japanese Companies
RA Frank Racky, LL.M., MPA
—
20 May 2016
ミュンヘン日本人会
ドイツ労働法セミナー
日系企業向けホットト
ピックを中心に
フランクラッキー, LL.M., MPA
—
2016年5月20日
Agenda
Cultural Differences
5
Termination of Employment
47
— Cultural Background
7
— General Points
49
— Communication Style
9
— Consultation of the Works Council
51
— General Protection Against
Dismissal
53
— Special Protection Against
Dismissal
55
— Redundancy
57
External Staff Deployment Models
63
— Types of Deployment Models
65
— Sanctions and Outlook
67
Immigration and Travel
69
— Work and Residence Permits for
Seconded Employees
71
— Austrian Wage and Social
Dumping Act
75
— Working Style
11
— Management Style
13
Legal Framework
15
— Pyramid of Statutes
17
— Collective Bargaining Agreement
19
— Works Agreement
21
— Employment Agreement
25
— Company Practice
27
— Hierarchy
29
Terms of Employment (Hot Topics)
31
— Working Time Act
33
— Minimum Wage Act
35
— Anti-discrimination Act
41
— Federal Vacation Act
43
— Industrial Safety Regulation
45
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
3
Agenda
文化的相違
6
雇用の終了
48
— 文化的相違
8
— 一般的なポイント
50
— コミュニケーションスタイル
10
— 経営協議会との協議
52
— 労働スタイル
12
— 解雇に対する一般保護
54
— 経営スタイル
14
— 解雇に対する特別保護
56
法律上のフレームワーク
16
— 余剰人員の解雇
58
— 法律のピラミッド構造
18
外部人材の活用モデル
64
— 団体協約 (CBA)
20
— 活用モデルのタイプ
66
— 労使協定 (WA)
22
— 罰則と展望
68
— 雇用契約 (EA)
26
イミグレーションと出張
70
— 会社実務
28
— 駐在員の労働・滞在許可
72
— ヒエラルキー
30
雇用条件 (ホットトピック)
32
— オーストリアの賃金・社会ダンピ
ング対策法
76
— 労働時間法
34
— 最低賃金法
36
— 差別禁止法
42
— 連邦休暇法
44
— 産業安全規則
46
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
4
Cultural
Differences
文化的相違
Cultural Background
1
Germany is a nation that is strongly individualistic.
2
Courtesies such as handshaking and politeness go a long way, to create a good image to your
German counterpart. In business situations, shaking hands both at the beginning and the end of a
meeting is quite common. Be sure to look directly into the person’s eyes while shaking hands.
3
Germans are competitive, ambitious and hard bargainers, even towards their superior. They have an
aversion to divergent opinions, but will negotiate and debate an issue fervently.
4
Work and personal lives are rigidly divided, and Germans subscribe to the ideal that there is a proper
time and place for every activity. Therefore it takes time to forge more personal relationships.
5
Business relationships with Germans are often based on mutual advantage, with the overall task as
the central focus.
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
7
文化的背景
1
ドイツは、非常に個人主義的な国家です。
2
握手を通じた挨拶や礼儀正しさはドイツ人の相手方に対して、良い印象を与えます。ビジネスの世界
では、打合せの始めと終わりの握手は、非常に一般的です。是非相手の目をしっかり見て握手してく
ださい。
3
ドイツ人は、たとえ上司に対してであっても、競争的で野心的で譲らない交渉人です。異なる意見を
好まない傾向にはありますが、他方で問題点を熱心に交渉、議論します。
4
仕事とプライベートを区別します。ドイツ人は、あらゆる活動について適切な時間と場所があるとい
う理想のもとに行動します。そのため、個人的な関係を築くには時間がかかります。
5
ドイツ人とのビジネス上の関係は、重要なタスクを全般的に考慮して、しばしばお互いの利点のもと
に形成されます。
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
8
Communication Style
1
German is the preferred business language. Not all Germans speak English and even
if they do they might be not comfortable using it. Even if you don’t have basic German
language skills yet, most of them will appreciate you learning their language.
2
Germans are at the same time reserved and direct. They take their time to warm
towards you while speaking their mind immediately.
3
In general conversation, Germans are very straightforward, almost to the point of
bluntness. They often use only a few polite, chatty phrases. Typically, they get to the
point rather quickly and expect to have results at the end of a meeting.
4
Eye contact is expected and respected as it demonstrates attention and interest in a
conversation. Avoiding eye contact may be interpreted as conveying the opposite
message.
5
Germans show their appreciation of a presentation at the end of a business meeting by
rapping their knuckles against the table top.
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
9
コミュニケーションスタ
イル
1
好まれるビジネス言語は、ドイツ語です。全てのドイツ人が英語を話すとは限りませんし、た
とえ話すとしても、英語はあまり快適ではないかもしれません。たとえ、多くのドイツ語を知
らないとしても、ドイツ語を学習していることは評価されます。
2
ドイツ人は控え目な面と直接的な面を同時に合わせ持ちます。直接的に気持ちを伝える一方、
雰囲気を和ませる時間も作ります。
3
一般的な会話において、ドイツ人は、ほとんど無愛想といってもいいほど、とても率直です。
丁寧な表現やくだけたフレーズはあまり使いません。典型的に、ドイツ人はかなり素早く要点
を捉え、打合せの最後に結果を求めます。インダイレクトなコミュニケーションスタイルは、
誤解を引き起こしかねないため、用いるべきではありません。
4
会話において注意を引いたり、関心を示すうえでアイコンタクトが期待され、重視されます。
アイコンタクトを避けてしまうと、逆のメッセージと取られかねません。
5
ドイツ人は、ビジネスの打合せの最後に机を軽く叩くことで感謝の気持ちを表現します。
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
10
Working Style
1
German business culture has a well-defined and strictly observed, vertically structured
hierarchy, with closely defined responsibilities and distinctions between roles and
departments.
2
Professional rank and status in Germany is generally based on an individual’s
achievement and expertise in a given field. Academic titles and backgrounds are
important, conveying an individual’s expertise and thorough knowledge of their
particular area of work. Germans display great respect to people in authority, thus it is
imperative that they understand the level relative to their own.
3
It is quite common to back up decisions in writing and to maintain a record of decisions
and discussions.
4
Meetings are taken seriously in Germany and may go into considerable details given
the German preference for analytical thinking and rational explanations. Business
meetings follow a formal procedure. German managers work from precise and
detailed agendas, which are usually followed rigorously; moreover, meetings always
aim for decisive outcomes and results, rather than providing a forum for open and
general discussion.
5
German businesspeople do not operate an open-door policy. People often work with
their office door closed and counterparts are expected to knock and wait to be invited in
before entering.
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
11
労働スタイル
1
ドイツのビジネス文化では、細かく部門間の責任と役割が定義されており、明確かつ厳しく規
律され、縦の関係に階層化されています。
2
ドイツでの職業的なランクや地位は一般的に個人の業績やある分野での専門性が基礎
となっています。学問的な肩書や経験は、個人の専門性や特定の仕事に関する深い知
識を示唆するうえで重要です。ドイツ人は、権威者にとても敬意を払います。そのた
め、自分自身との比較において、その人のレベルを理解することが必須とされます。
3
決定事項や議論の内容をバックアップしておくため、記述されたコミュニケーション手
段を多用することは、非常に一般的です。
4
打合せでは、真摯な姿勢で分析的な思考や合理的な説明が求められ、それはかなり詳
細な点に及びます。ビジネス会議は、フォーマルな手続の下で進められます。マネ
ジャーが正確かつ詳細なアジェンダを作成することから始まり、そのアジェンダは、
常に遵守されます。さらに、打合せは、討論の場というよりも、常に明確な成果や結
果を得ることを目的としています。
5
ドイツのビジネス人は、ドアを開けた状態にはしません。しばしば部屋のドアが閉めら
れていますので、入室する前にノックし、許可を得ることが期待されています。
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
12
Management Style
1
Business is hierarchical. Decision-making takes place at the highest levels of the
company, i.e. top down. It is not appropriate to bypass an associate of equal ranking by
consulting with his or her superior, even if negotiations take a long time.
2
Management style has a reputation for being relatively risk-averse.
3
In German business, a person’s word and handshake are considered his/her bond. If a
verbal agreement is made in a business meeting, it is generally considered binding.
4
Business negotiations tend to be analytical and factual. A well-researched speech with
lots of graphs, empirical arguments, and statistics is usually preferred. A direct, matterof-fact approach will be most appreciated.
5
Final decisions are transformed into rigorous, comprehensive action steps that you can
expect will be thoroughly carried out.
6
Once a decision is made, it will usually not be changed.
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
13
経営スタイル
1
ビジネスは、階層的です。意思決定は、会社の最も高いレベルで、トップダウンでなされます。
たとえ交渉に時間がかかるとしても、上司に相談し同レベルの同僚を迂回することは適切では
ありません。
2
経営スタイルは、比較的リスク回避の傾向にあります。
3
ドイツでのビジネスにおいて、人の言葉や握手は、約束とみなされ、打合せの中で口頭
での約束がなされる場合、一般的には拘束性があるものとみなされます。
4
ビジネスでの交渉は、分析的で事実に基づく傾向があります。グラフの多用、実験に
基づく議論や統計をベースとした十分に調査されたスピーチは、よく好まれます。直接
的な事実に即したアプローチが最も評価されます。
5
最終的な決定事項は、徹底した包括的なアクションステップに変換され、文字通り実行
されます。
6
一度決定されると、通常変更されません。
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
14
Legal
Framework
法律上の
フレームワーク
Pyramid of Statutes
EU-Law
German Constitution
Statutory Law
Collective Bargaining Agreement (CBA)
Works Agreement (WA)
Employment Agreement (EA) /
Company Practice
Instruction Right of the Employer
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
17
法律のピラミッド構造
EU法
ドイツ憲法
制定法
団体協約
労使協定
雇用契約 /
会社実務
雇用者の指示権
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
18
Collective Bargaining Agreements (CBA)
 Agreement between
EMPLOYERS‘ ASSOCIATION (or INDIVIDUAL EMPLOYER) and UNION.
 Typical content:
 General employment conditions
(e.g. remuneration, holiday entitlement, notice period),
 Special topics (e.g. occupational pension scheme).
 CBA has normative effect (= mandatory) if
1. Employer is member of the contracting employers’ association or is
contracting party,
2. Employee is member of the contracting union and
3. Employment relationship is covered by the CBA’s scope of application
(location, industry sector, person and time).
Attention: Only (3.) is decisive if CBA is declared generally binding by the
Federal Ministry of Labor and Social Affairs
(“Bundesministerium für Arbeit und Soziales”).
 CBA has only contractual effect if the employment contract contains a
reference clause.
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
19
団体協約 (CBA)
 経営者協会(あるいは一経営者)と組合との間の協約。
 典型的な内容:
 一般的な雇用条件 (例報酬, 休暇の権利,事前通知期間) 、
 特別項目 (例職域年金制度) 。
 以下の場合、CBAは規範的 (= 強制的)効果を有する。
1. 雇用者は、契約上の経営者協会のメンバーである、あるいは、契約当
事者である、
2. 従業員は、契約組合のメンバーである、さらに、
3. 雇用関係がCBAの適用範囲内である。
(場所、産業セクター、人員、時間)
注意:
労働・社会政策省が当該CBAを一般的に義務的なものと宣言し
ている場合は、唯一上記3のみが決定的な要素となる。
 雇用契約書が(CBAへの)参照条項を含んでいる場合にのみ、CBAが契約上の
効果を有する。
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
20
Works Agreements (WA)
 (Voluntary) agreement between EMPLOYER and WORKS COUNCIL.
 WA has normative effect (= mandatory) if the individual employment
relationship is covered by the WA’s scope of application (business unit,
person, time).
 Works council may enforce the conclusion of a WA in all matters listed in
Section 87 Works Constitution Act (“Betriebsverfassungsgesetz – BetrVG”),
provided a relevant statutory or CBA provision does not exist.
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
21
労使協定 (WA)
 雇用者と経営協議会間の(自発的)協約。
 WAは、個人の契約関係が(事業所、人員、時間の面で)WAの適用範囲内であ
る場合に規範的 (= 強制的)効果を有する。
 経営協議会は、制定法上やCBAに条項が存在しない場合、事業所組織法第87
条にリストされた全ての事項について、WAの結論を施行させることが出来
る。
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
22
Works Agreements (WA)
Co-determination rights according to Section 87 BetrVG particularly exits
in connection with …
1
matters relating to the rules of operation of the business unit and the
conduct of employees in the business unit.
2
the commencement and termination of the daily working hours including
breaks and the distribution of working hours among the days of the week.
3
any temporary reduction or extension of the hours normally worked in the
business unit.
4
the establishment of general principles for leave arrangements and the
preparation of a leave schedule.
5
the introduction and use of technical devices designed to monitor the
behavior or performance of the employees.
6
questions related to remuneration arrangements in the business unit,
including in particular the establishment of principles of remuneration and
the introduction and application of new remuneration methods or
modification of existing methods.
7
the fixing of job and bonus rates and comparable performance-related
remuneration including cash coefficients.
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
23
労使協定 (WA)
事業所組織法第87条の共同決定権は、とりわけ下記事項に関連する。
1
事業所の運営規則や従業員の行動に関連する事項。
2
休憩時間や週の労働時間の日別配分を含む一日の就業時間の開始と終了。
3
所定労働時間の一時的な短縮や延長。
4
休暇に関する一般原則の設定や休暇計画の準備。
5
従業員の行動やパフォーマンスを管理するために設計された技術的装置の
導入とその利用。
6
特に報酬決定に関する方針や新しい報酬決定方法の導入と適用、あるいは
既存の方法の修正を含む、報酬決定に関連した質問事項。
7
職務や賞与レートの決定、資金係数を含む業績連動報酬の決定。
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24
Employment Agreement (EA)
 Agreement between EMPLOYER and EMPLOYEE.
 EA may be concluded orally or in writing.
 According to Section 2 of the Act on Notification of Conditions Governing an
Employment Relationship (“Nachweisgesetz – NachwG”) the employer is
obliged to write down the main contractual conditions and to hand these out to
the employee within one month from the contractually agreed commencement
date.
 EA may be entered into explicitly or impliedly (e.g. by simply starting to work).
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
25
雇用契約 (EA)
 雇用者と従業員間の契約。
 EA は、口頭あるいは書面で合意される。
 雇用条件証明法(“Nachweisgesetz – NachwG”)第2条によれば、雇用者は、主
な契約条件を書面に記載し、契約上合意された開始日から1ヶ月以内に従業員
に当該書面を手渡すことが義務付けられている。
 EA は、明確に、あるいは暗示的に実行される。 (例単純に業務を開始するこ
と) 。
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
26
Company Practice
 A company practice occurs, if the EMPLOYER acts in a certain manner, e.g.
by granting certain benefits, for a considerable period of time allowing the
EMPLOYEE to rely on the fact that the employer will continue this practice.
 As a general rule 3 repetitions may (already) trigger and constitute a
company practice.
The company practice becomes part of the employment agreement. Any
later modifications require the consent of both parties.
 The employer may avoid a company practice by clarifying that the employee
does not acquire any rights in obtaining the benefit in the future even if it has
been repeatedly granted in the past. In addition the employer should reserve
the right to discontinue benefits or to change their content.
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
27
会社実務
 雇用者が特定の方法において行動するケースにおいて、会社実務が認められ
る。例えば、雇用者がその実務を今後も継続するであろうという事実を従業
員に信頼させ得る程度に相当な期間において、特定の給付を与えているよう
な場合である。
 一般的なルールとして、3回繰り返された場合に、会社実務のきっかけとな
り、会社実務を構成することになる。
会社実務は、雇用契約の一部となる。その後の改訂には、両当事者の同意が
必要となる。
 雇用者は、仮に過去において繰り返し給付が支払われているとしても、将来
においてそのような給付を得る権利を従業員は取得しないことを明確にする
ことによって会社実務の形成を回避することが出来る。さらに、雇用者は、
給付を中止する、あるいは、その内容を変更する権利を予め確保しておくべ
きである。
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
28
Hierarchy
The applicable law is determined by means of an
- Objective
( individual person-related circumstances are not decisive)
- Thematic-related
( single provisions shall not be considered)
comparison (“objektiver Sachgruppenvergleich“).
Vertical conflict-of-law rules
- Higher hierarchy level is decisive.
- Lower hierarchy level prevails if it is more favorable.
Horizontal conflict-of-law rules
- More specific provision is decisive.
- Younger provision prevails.
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
29
ヒエラルキー
適用される法令は、以下によって決定される。
- 目的
( 個々人の状況は決定的ではない)
- 取り扱うテーマ
( 一つの条項だけが考慮されるわけではない)
比較 (“objektiver Sachgruppenvergleich”) 。
法規則の垂直的コンフリクト
- 上位の法令が優先。
- 下位の法令がより適切であれば、それが優先される。
法規則の水平的コンフリクト
- より個別具体的な条項が優先する。
- より新しい条項が優先する。
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
30
Terms of
Employment
(Hot Topics)
雇用条件
(ホットピック)
Working Time Act (“Arbeitszeitgesetz“)
Maximum working time
 8 hours per day x 6 working days
(= 48 hours per week).
 Extension of working hours to max. 10 hours per
day is possible.
 Average of 8 hours per day in a 6 months‘ /
24 weeks‘ period must not be exceeded.
 Basically: Provisions are indispensible.
 Exceptions possible: In extraordinary situations
(regulated by law; prior approval of authority
required), collective bargaining agreements.
Modification
Breaks and rest period
 At least 30 minutes break time for a shift of more
than 6 and up to 9 working hours and at least
45 minutes break time in case that 9 working
hours are exceeded.
 11 hours rest period after work.
 Fine of up to € 15,000 for the company.
 Criminal sanctions in case of continuous
violations.
Sanctions
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
33
労働時間法 (“Arbeitszeitgesetz“)
最大労働時間
 1日8時間 x 6労働日 (= 週48時間労働)。
 1日の最大労働時間は10時間まで可能。
 6ヶ月 / 24週間の平均1日あたり労働時間が8時間
を超えてはならない。
 基本的: 規則は不可欠である。
 例外の可能性: 特別な状況 (法による規制; 当局に
よる事前承認が必要)、団体協約。
改善
就業中の休憩と終業後の休息
 6-9時間の労働時間に対しては少なくとも30分の
休憩、さらに9時間以上の労働の場合は少なくと
も45分の休憩。
 終業後は11時間の休息時間を設ける。
 会社に対し€ 15.000までの罰金。
 継続的違反行為に対する刑事罰。
罰則
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
34
Minimum Wage Act (“Mindestlohngesetz“)
Applicability
Minimum
wage,
included wage
components
Entitlement
 “Minijobs”.
 Pseudo freelancers (= employees).
 Trainees (exception: mandatory internship, internship of up to 3 months before
apprenticeship or study or accompanying an apprenticeship or study).
 Employees seconded to Germany, irrespective of duration of stay and work permit
requirement.
 Exceptional provisions and interim regulations.
 € 8.50 gross/hour.
 Wage components not included: wage components remunerating performance beyond
normal performance or for non-performance reasons (e.g. overtime pay, overtime
allowances, reimbursement of expenses, allowances for dangerous works, allowances for
night works/ works on public holidays / Sunday works, holiday allowance).
 Direct entitlement against employer / contractor.
 Direct entitlement against orderer (as guarantor without fault).
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
35
最低賃金法 (“Mindestlohngesetz“)
適用
最低賃金と
含まれる構
成要素
権利
 “ミニジョブ “Minijobs” 。
 見せ掛けのフリーランサー (= 従業員) 。
 見習い (例外: 必修のインターンシップ、職業訓練や進学前あるいはそれに付随する3ヶ
月までのインターンシップ) 。
 ドイツへの派遣者、滞在・労働許可の必要な期間に関係なく。
 例外的な規則と暫定的なルール。
 € 8,50 グロス/時間。
 含まれないもの:通常の業務成績を超えて支払う報酬、もしくは業務成績に関係しない各
種手当など (例、残業代、残業手当、経費の払い戻し、危険が伴う労働への割増金、深夜
手当/ 祝日出勤手当/ 休日出勤手当、休暇手当) 。
 雇用者 / 請負業者への直接請求権。
 (無過失責任を負う保証人としての)発注者への直接請求権。
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
36
Minimum Wage Act (“Mindestlohngesetz“)
Reporting
requirement
Documentation
obligation
 Employers seated abroad and employing employees in Germany
in special fields (e.g. construction industry, passenger transport, shipping / logistics,
cleaning services).
 Obligation: Registration (written form, in German) at the custom authority before
beginning with services; confirmation to pay statutory minimum wage.
 Employers employing Minijobber or employees in special fields (e.g. construction industry,
passenger transport, shipping / logistics, cleaning services) .
 Obligation: Record of start, end and duration of daily working time of employees and store
for at least 2 years.
 Amount of minimum wage is indispensible.
Mandatory
nature
 No forfeiture clauses allowed.
 Waiving of claim only by court settlement.
 However to be claimed within 3 years period of limitation (“Verjährungsfrist”).
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
37
最低賃金法 (“Mindestlohngesetz“)
報告義務
 国外の雇用者でドイツ国内で特定の分野において従業員を雇用している。
(例、建設業、旅客輸送業、運送業、清掃業) 。
 義務: 税関でサービス提供開始前に登録 (ドイツ語で書面にて) ; 法定最低賃金を保証する
確認。
文書化義務
 ミニジョブや特定の業種の従業員を雇う雇用者 (例、建設業、旅客輸送業、運送業、清掃
業) 。
 義務: 従業員の出勤、退社時間の記録を行い、少なくとの2年間保存する。
必須項目




最低賃金額。
権利の剥奪は認められない。
裁判所での和解によってのみクレームが放棄される。
3年以内に請求されなければならない (“Verjährungsfrist”) 。
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
38
Minimum Wage Act (“Mindestlohngesetz“)
Supervision
 Supervision by the customs authority to monitor compliance with obligation of employer to
pay minimum wage.
 On-site inspection.
 Check of documents (e.g. employment agreements).
 Information rights of customs authority.
Recommendation
 Checking reputation of contractor and his subcontractor(s) before hiring.
 Requesting written confirmation of contractor regarding the payment of the statutory
minimum wage by contractor and his subcontractors to be able to claim damages in case
of false information.
 Agreement on contractual penalty with contractor.
Sanctions




Liability to pay statutory minimum wage to employees employed by a contractor.
Fine of up to € 500,000 for not paying the minimum wage (on time).
Fine of up to € 30,000 for violation of reporting and documentation obligation.
Exclusion from public procurement until re-establishment of reliability in case of a fine of
more than € 2,500.
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
39
最低賃金法 (“Mindestlohngesetz“)
管理




提案
 採用前に請負業者とそのサブコントラクターの評判を確認する。
 請負業者もしくはそのサブコントラクターによる最低賃金支給に関して、情報に誤りがあ
る場合に損害賠償を請求できるよう、契約者へ文書による確認を要求する。
 請負業者との契約違約金に関する合意。
罰則




雇用者による最低賃金支給の義務は税関によりモニタリングされる。
立ち入り調査。
書類の精査 (例、労働契約) 。
税関による情報収集権。
請負業者によって雇用されている従業員へ法定最低賃金を支給する義務が生じる。
最低賃金を支給していなかった場合、即時€ 500.000までの罰金。
報告もしくは文書化義務への違反行為に対し€ 30.000までの罰金。
€ 2.500以上の罰金のケースでは、信頼の回復まで公共事業からの締め出し。
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
40
Anti-discrimination Act
(“Allgemeines Gleichbehandlungsgesetz“)
Prohibited characteristics
Applicability
 Race or ethnic origin
 Recruitment
 Gender
 Promotion
 Religion or secular belief
 Complaints by employees
 Disability
 Termination of the employment relationship
 Age
 Sexual identity
 Equal treatment
(in favor of the employee discriminated).
 Employer must take the necessary measures to
protect employees.
 Employee’s right to refuse performance.
 In addition, employer should take preventative
measures (e.g. by means of special employee
trainings).
 Modified burden of proof
(in favor of the employee discriminated).
Organizational duties of the employer
 Compensation of the employee discriminated.
Sanctions
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41
差別禁止法
(“Allgemeines Gleichbehandlungsgesetz“)
差別の禁止
適用性
 人種または民族的
 採用
 性別
 昇進
 宗教や世俗的な信仰
 社員からの苦情
 身体障害
 雇用関係の終了
 年齢
 性的指向
 雇用主は従業員を保護するための必要な施策を講
じなければならない。
 この施策には不利益待遇を予防するための施策を
含む。特に雇用主は従業員に対する研修によって
この義務を遂行することができる。
雇用主の組織上の義務
 平等な待遇 (差別を受けている従業員のた
め) 。
 業務遂行を拒否する従業員の権利。
 差別されている従業員への補償。
 立証責任の調整 (差別を受けている従業員の
ため) 。
対策
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
42
Federal Vacation Act
(“Bundesurlaubsgesetz”)
Basics
 The statutory minimum vacation entitlement is 20 days per calendar year, based on a
normal five day working week (at least four weeks of paid vacation annually).
 Employee must apply for vacation. Employer must approve the request unless the
holidays cannot be granted due to compelling business reasons (e.g. in case other
employees’ vacation requests deserve priority from a social point of view).
 During the vacation period, the employee is entitled to full remuneration. Days of illness
during vacation shall not be applied toward annual vacation.
Decisive
calendar
year and
carry over
 Holidays have to be taken within the running calendar year.
 Holidays will be carried forward to the following calendar year, if they cannot be taken due
to compelling business reasons or personal reasons.
 Any holidays not taken until March 31 of the following calendar year will forfeit without
compensation.
 Exception: If the employee was not able to take the holidays until said date because of
incapacity to work for medical reasons the remaining holidays will forfeit 15 months after
the end of the calendar year, in which they arose, at the latest.
Compensation
 If the vacation cannot be granted due to the termination of the employment relationship,
the employee will be entitled to compensation for vacation not taken.
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
43
連邦休暇法
(“Bundesurlaubsgesetz”)
基本
暦年基準と
繰越
補償
 週5日勤務の場合には暦年で20日間の有給休暇取得が最低認められる (年間で最低4週間の
有給休暇) 。
 従業員は有給休暇の申請をし、雇用者は申請を承認しなければならない。ただし、やむを
得ない事業上の理由に起因して許可できない場合(例:他の従業員の有給休暇申請が、社会
通念上優先すべき場合)を除く。
 有給休暇期間中、従業員は全給与額を取得する権利を有する。有給休暇期間中の病気に
ついては有給休暇に含めてはならない。
 有給休暇は、暦年中に取得されなければならない。
 やむ得ない事業上や個人的な理由により取得できなかった場合には翌暦年に繰り越され
る。
 翌暦年の3月31日までに未消化の日数は、無償で消滅する。
 例外: もしも医療上の理由で就労できなかったことに起因して上記期限までに未消化と
なった場合の残日数はそれが生じた暦年後の最長15ヶ月経過に伴い消滅する。
 有給休暇が雇用関係の終了により取得することができない場合には、従業員は取得できな
かった有給休暇について補償してもらう権利がある。
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
44
Industrial Safety Regulation
(“Betriebssicherheitsverordnung“)
Obligations regarding risk assessment
Execution of the risk assessment
 New regulations are effective as of 1 June 2015.
 Before use of equipment by employee.
 Risk assessment (“Gefährdungsbeurteilung”) is
required regarding all kind of work equipments
(e.g. tools, machines, PC, smart phone).
 Execution or advice by experts.
 Concerning physical and psychological risks.
 Taking of safety measures against
identified risks.
 Documentation obligation regarding results of risk
assessment and safety measures taken.
 Information of employees before first use of work
equipment and once a year about risks, safety
measures and rules of conduct.
Further steps
 Updates required, e.g. in case of changes of work
equipment.
 Supervision of compliance by local trade
supervisory authorities.
 Imposition of measures by authorities.
 All kinds of measures can be imposed by
authorities.
 In case of violation of duty: Fine of up to € 5,000
possible.
 In special cases: Criminal sanctions possible.
Supervision and sanctions
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45
産業安全規則
(“Betriebssicherheitsverordnung“)
リスク評価に関する義務
リスク評価の実行
 新規則は2015年6月1日より有効。
 従業員が機器を使用する前に。
 リスク評価 (“Gefährdungsbeurteilung”) はすべて
の作業機器に関して必要である(例、工具、機会、
PC、スマートフォン) 。
 専門家による実行やアドバイス。
 アップデートの必要性、例えば機器を変える場
合。
 物理的、心理的リスクについて。
 特定されたリスクに対する安全対策を講じるこ
と。
 リスク評価の結果と安全対策に関する文書化義
務。
 リスク、安全対策、ルールに関して、作業機器の
使用前と年1回の従業員への情報提供。
次のステップ




 事業者監督当局によるコンプライアンスの監
督。
当局による措置の発動。
どのような措置も当局は取り得る。
義務違反の場合: € 5.000までの罰金の可能性あ
り。
特殊なケースでは: 刑事罰の可能性あり。
管理&罰則
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46
Termination of
Employment
雇用の終了
General Points
 Written form requirement according to Section 623 German Civil Code
(“Bürgerliches Gesetzbuch – BGB”).
 Delivery to recipient (= employee).
 Power of attorney required, if dismissal is declared by authorized
representative of the employer.
 Basic dismissal notice period is four weeks (i.e. 28 days) counting back from
the 15th or the last day of a calendar month.
 Notice period increases depending upon the seniority of the employee.
—
2 years seniority:
1 month to the end of a calendar month
—
5 years seniority:
2 months to the end of a calendar month
—
8 years seniority:
3 months to the end of a calendar month
—
[…]
—
20 years seniority: 7 months to the end of a calendar month
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
49
一般的なポイント
 書面化義務(ドイツ民法(“Bürgerliches Gesetzbuch – BGB“)第623条) 。
 受領者への送達(従業員)。
 解雇が雇用者の承認された代理人から宣言された場合には、委任状が必要。
 基本解雇告知期間は暦月の15日ないし最終日から起算して4週間（28日
間）。
 解雇告知期間は従業員の勤続年数により伸長。
—
勤続年数2年:
暦月末までの1ヶ月間
—
勤続年数5年:
暦月末までの2ヶ月間
—
勤続年数8年:
暦月末までの3ヶ月間
—
[…]
—
勤続年数20年: 暦月末までの7ヶ月間
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
50
Consultation of the Works Council
 If a works council exits, it has to be involved by means of a hearing before
every dismissal, according to Section 102 Works Constitution Act
(“Betriebsverfassungsgesetz – BetrVG“)
 No formal requirements for the hearing.
 However, advisable to record it in writing.
 Notification must contain the personal data of the affected employee, the type
of dismissal, notice period and the grounds for the dismissal.
 Vague and generalized phrases will not suffice.
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
51
経営協議会との協議
 経営協議会が存在する場合、解雇告知前に参加してもらわなければならない
（事業所組織法第102条 (“Betriebsverfassungsgesetz – BetrVG”) ）。
 ヒヤリングの形式要件はなし。
 しかし、書面で記録しておくことが望ましい。
 告知は従業員の個人情報、解雇の形式、解雇告知期間、解雇の理由を含めな
ければならない。
 曖昧かつ一般的な表現では不十分。
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
52
General Protection Against Dismissal
 Application of the Protection Against Unfair Dismissal Act
(“Kündigungsschutzgesetz – KSchG“):
 Seniority of at least 6 months and
 More than 5 employees in the business unit,
 More than 10 if employee was hired after 31 December 2003.
3 grounds may justify a termination with notice:
Person-related reasons
Behavioral reasons
(formal warning requirement)
Operational reasons
(social selection requirement)
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
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53
解雇に対する一般保護
 解雇保護法の適用 (“Kündigungsschutzgesetz – KSchG”):
 勤続最低6ヶ月、解雇保護法第1条1項、
 従業員5人超の事業所、
 2003年12月31日以降に雇用された従業員については、従業員10人超の
事業所。
告知により終了が正当化される3つの理由（解雇保護法第1条2項）:
行為に起因する理由
(正式な警告)
人的理由
経営上の理由
(社会的選択)
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
54
Special Protection Against Dismissal
 Maternity protection
 Generally, it is impermissible to dismiss a woman during pregnancy and
in the first four months after childbirth.
 Upon application by the employer the relevant state authority might
declare the dismissal to be permissible in case of special reasons (i.e.
shutdown of the business unit).
 Parental leave
 Employees are entitled to parental leave until the child’s third birthday.
 Employer may not dismiss an employee during parental leave.
 Upon application by the employer the relevant state authority might
declare the dismissal to be permissible in case of special reasons (i.e.
shutdown of works).
 Protection of persons with severe disabilities
 Dismissal of persons with disabilities requires the prior consent of the
competent authority for the integration of severely disabled persons.
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
55
解雇に対する特別保護
 母親保護
 基本的に妊娠中および出産後4ヶ月以内の女性を解雇することが禁止さ
れている。
 雇用者の申請により州労働保護監督局の許可があれば解雇は可能 (営業
の停止) 。
 育児休暇
 従業員は子どもが３歳になるまで育児休暇を取得する権利をもつ。
 雇用者は育児休暇期間中は従業員を解雇することができない。
 雇用者の申請により州労働保護監督局の許可があれば解雇は可能 (営業
の停止) 。
 重度身体障害者
 重度身体障害者の解雇には所管する当局の事前許可が必要。
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
56
Redundancy (Operational Reasons)
 Entrepreneurial decision for compelling business reasons, due to which work
place ceases to exist.
 No possibility of reassignment, e.g.
− Relocation in the business unit or to another business unit of the
company in Germany, if necessary after a reasonable training,
− Dismissal for variation of contract (“Änderungskündigung“).
 Correct social selection process.
Examples for an elimination of the job:
− Drop in orders / decline in sales
− Restructuring
− Outsourcing
− Relocation abroad
− Reorganization / reduction of production
− Closing down of business
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
57
余剰人員の解雇
(経営上の理由)
 事業所の閉鎖による強制的な経営上の理由による決定。
 再雇用の可能性がない等。
− もし必要であれば合理的な再訓練の後、事業所の移転、ドイツ国内の
他の事業所への移転、
− 労働条件の変更のための解雇 (“Änderungskündigung“) 。
 正しい社会的選択手続。
業務削減の例:
− 注文低下 / 売上減少
− リストラクチャリング
− アウトソーシング
− 海外移転
− 組織再編 / 生産の減少
− 事業の閉鎖
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
58
Redundancy (Operational Reasons)
 Social Selection
− Selection between comparable/interchangeable employees on the
same hierarchic level within the entire business unit.
− Criteria: (1) seniority with the company, (2) age, (3) number of
dependents and (4) severe disability of the employee.
− Employee can be excluded from social selection if he/she is of
significant importance to the employer because of his/her knowledge,
skills of performance or is needed to maintain a balanced staff structure.
 Severance payment
− No general obligation to grant severance payments.
− Possibility to offer a severance payment in the declaration of dismissal
according to Section 1a KSchG:
o Dismissal for operational reasons,
o Offer of a severance payment provided that the employee will not
appeal a German Labor Court for protection against unfair
dismissal and
o Employee does not file an action with the Labor Court within
three weeks after receipt of the dismissal notice.
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
59
余剰人員の解雇
(経営上の理由)
 社会的選択
− 同一事業所内で同じ階層に属する比較可能な従業員間での選別 (比較可
能な従業員は代替可能でなくてはならない) 。
− 要件: (1)勤続年数、(2)年齢、(3)扶養者数、(4)重度身体障害者。
− 従業員が知識、業務上のスキルにより雇用主にとって重要である場
合、または適切な人事構成を確保するために必要と思われる場合に
は、社会的選択から除くことができる。
 退職示談金
− 退職示談金を付与する一般的な義務はない。
− 解雇保護法第１a条に従って解雇を行う場合には、以下の場合に退職示
談金を提示する可能性:
o 経営上の理由による解雇、
o 不当解雇を理由にドイツ労働裁判所へ提訴しないという条件での
提示、
o 解雇告知を受領した後３週間以内に従業員が労働裁判所へ提訴し
ない場合。
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
60
Redundancy (Operational Reasons)
Mass dismissal
Collective redundancies need to be reported to the Federal Labor Agency
(“Bundesagentur für Arbeit”) if certain criteria are met
Social plan
Balance of interests
describes the
organizational execution
of the operational
change.
regulates matters such as
compensation payments
for disadvantages
incurred by the
employees as a result of
the operational change
(e.g. severance payments
in case of a dismissal).
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
61
余剰人員の解雇
(経営上の理由)
大量解雇
特定要件を充足する場合、ドイツ連邦雇用庁への報告義務。
社会プラン
利益調整
利益調整には経営上の変
更の組織的実行を記載。
社会プランは、経営上の
変更により生じた不利益
に対する従業員の補償等
の項目について規定する
(解雇の際の退職示談金
等) 。
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
62
External Staff
Deployment
Models
外部人材の
活用モデル
Types of Deployment Models
Personnel Leasing
(“Arbeitnehmerüberlassung”)
Contract for Work / Service Contract
(“Werkvertrag / Dienstvertrag”)
Hirer
Employee
Lender
(Employer)
Principal
Instruction
Employment Relationship
Employee
Contractor
(Employer)
 Hirer may issue instructions towards the
employee.
 Hirer must not issue instructions towards the
employee.
 Hirer may integrate the employee into the
operational organization.
 Hirer must not integrate the employee into the
operational organization.
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
65
活用モデルのタイプ
業務契約 / サービス契約
(“Werkvertrag / Dienstvertrag”)
人材派遣
(“Arbeitnehmerüberlassung”)
従業員
従業員
指示
雇用関係
借主
貸主
(雇用者)
本人
請負契約者
(雇用者)
 借主は従業員に指示を与え得る。
 本人は、従業員に指示を与えてはいけない。
 借主は従業員を営業上の組織に取り込み得る。
 本人は、従業員を営業上の組織に取り込んでは
いけない。
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
66
Sanctions and Outlook
 Damage of reputation.
Sanctions in case of
(1)
(2)
(3)
(4)
false self-employment
pseudo contract for work
pseudo service contract
unauthorized personnel
leasing
 Administrative fine of up to 500,000 €.
 Criminal offence.
 Late payment fine (wage tax, social security).
 Creation of / transfer of an employment relationship.
 Refusal of authorization to lend employees.
 […]
 Definition of maximum leasing period:
Planned
legislative amendment
regarding
personnel leasing
− Planned:
18 months.
− Status quo: leasing period must be temporary only.
 Equal pay at least after 9 months.
 […]
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
67
罰則と展望
 レピュテーションへの悪影響。
 最大500,000 €までの管理上の罰金。
罰則
(偽装請負等の場合)
 犯罪行為。
 延滞罰則金 (賃金税, 社会保障費) 。
 雇用関係の新設や移転。
 従業員派遣の承認が拒否される。
 […]
 最大派遣期間の定義:
人材派遣に関する計画され
た法改正
− 計画: 18 ヶ月。
− 現状: 派遣期間は一時的でなければならない。
 少なくとも9ヶ月後における等しい報酬支払。
 […]
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
68
Immigration and
Travel
イミグレーショ
ンと出張
Work and Residence Permits for Seconded
Employees
 Permit requirement
− Working in Germany requires a work and residence permit for foreign nationals.
− Time period spent in Germany is not relevant for permission requirement (even for short trips
permits may be needed).
 Exceptions
− EU nationals do not require any permits.
− German Employment Regulation (“Beschäftigungsverordnung”) provides for exceptions from
permit requirement, e.g. (1) business trips (legally defined), (2) short-trips of management
members, (3) certain intra-company trainings.
 Recommendations
− Legal check regarding requirement of work and residence permit in advance of a secondment
or business trip.
− Initiation of the application process in time (currently high workload due to refugees!).
− Keeping records / copies of permits of permit-holders, monitoring expiring dates of permits.
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
71
駐在員の労働・滞在許可
 許可書の必要性
− 外国人がドイツで就労するためには労働・滞在許可書が必要である.
− 許可書の必要性にはドイツで費やす時間は直接関係しない (同様に短期滞在許可書が必要な場
合もある) 。
 例外
− EU域内の人々は許可書は必要ない。
− ドイツ就労規則 (“Beschäftigungsverordnung”) には以下のような例外規定がる、例えば: (1)業
務出張 (法律上定義された) 、(2)経営者の短期出張、(3)特定の企業内研修。
 対策
− 駐在員派遣や業務出張前に労働・滞在許可書の必要性に関する事前チェックを行う。
− 申請プロセスの適時開始 (現在、難民問題に起因して仕事量が増加) 。
− 記録の保存 / 許可書所持者の許可書のコピー、許可書の失効日の管理。
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
72
Work and Residence Permits for Seconded
Employees
 Business trips to Germany
− Max. duration: 3 months within a period of 12 months.
− Person has to maintain its foreign place of residence.
− Activities in Germany on behalf of foreign employer being allowed during business trips.
without business visa:
o Participation in meetings or negotiations,
o Preparation of contractual offers,
o Conclusion of contracts or
o Controlling the execution of a contract.
− Other kind of works are not covered by legal definition of a business trip and require a work
and residence permit from the first working day in Germany, even in case of a stay in
Germany for a few days only.
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
73
駐在員の労働・滞在許可
 ドイツへの出張
− 最大期間: 12ヶ月のうち3ヶ月。
− 国外での住居を維持していなければならない。
− 外国雇用者のために、出張中に就労ビザなしでも認められるドイツでの活動:
o ミーティングへの参加や交渉、
o 契約交渉の準備、
o 契約の締結、
o 契約実行の調整。
− 他の活動は業務出張の法律上の定義の範疇ではなく、ドイツでの就労1日目から労働・滞在許
可書が必要となり、数日間のドイツ滞在であったとしても同様である。
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
74
Austrian Wage and Social Dumping Act
(“Lohn- und Sozialdumpinggesetz“)
 Coverage: Any business trip or secondment to Austria, except:
− Business meetings without further service delivery,
− Participation in forums without further service delivery or
− Fair and events similar to fairs.
 Statutory obligations
− Notification of Austrian authorities 7 days prior to trip or secondment at the latest.
− Availability of a social security certificate and wage documents.
− Compliance with Austrian minimum wage, paid leave and working hours.
− Attention: special rules apply for employers seated outside EU or EEA-member
states.
 Sanctions
− Fine of up to € 50,000 per case for the company.
− Prohibition of service provision in Austria.
− Acquisition of security deposits.
− Exclusion from public procurement procedure in Austria.
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
75
オーストリアの賃金・社会ダンピン
グ対策法
(“Lohn- und Sozialdumpinggesetz“)
 適用範囲: 全てのオーストリアへの出張や出向。ただし、下記を除く。
− サービス提供を含まないビジネス会議、
− サービス提供を含まないフォーラムへの参加、
− 見本市やその類似イベント。
 法定の義務
− 遅くとも出張や出向の7日前までにオーストリア当局へ通知。
− 社会保障証明書や賃金書類の利用可能性。
− オーストリアの最低賃金、有給休暇、労働時間の遵守。
− 注意: EUやEEA（欧州経済地域）加盟国外に所在する雇用者には、特別規則が適
用される。
 罰則
− 会社に対し、一事案につき最大€ 50,000の罰金。
− オーストリア国内でのサービス提供の禁止。
− 保証金の支払い。
− オーストリアにおける公共事業の手続からの除外。
© 2016 KPMG Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
76
Thank You
Very Much For
Your Attention
Contact
Frank Racky, LL.M., MPA
Lawyer, Registered Specialist for German Employment and Labor Law
Mediator
T +49 89 5997606-1045
fracky@kpmg-law.com
KPMG
Rechtsanwaltsgesellschaft mbH
Ganghoferstraße 29
80339 München
www.kpmg-law.com
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate
and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on
such information without appropriate professional advice after a thorough examination of the particular situation. Our services are provided subject to our verification whether a provision of
the specific services is permissible in the individual case
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with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. The name KPMG is a registered trademark of KPMG International.
KPMG
Global Japanese
Practice
日本人プロフェッショナル
KPMG デュッセルドルフ事務所
Tersteegenstr. 19-31
40474 Düsseldorf
KPMG ミュンヘン事務所
Ganghoferstr. 29
80339 München
Tel : 0211-475-7336
Fax: 0211-475-6336
Tel : 089-9282-3938
Fax: 01802-11991- 4948
伊藤
外山
美田
小林
斎藤
八鍬賢也
（やくわけんや）
Ina 理恵 Helm
（イナりえヘルム）
剛
大祐
宏子
あき
陽子
（いとうたけし）
（とやまだいすけ）
（みたひろこ）
（こばやしあき）
（さいとうようこ）
KPMG フランクフルト事務所
THE SQUAIRE, Am Flughafen
60549 Frankfurt am Main
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Tel : 040-32015-4274
Fax: 040-32015-5280
中村武浩
神山健一
（こうやまけんいち）
村井大志
（むらいたいし）
樋口幹根
（ひぐちみきね）
中尾弘太郎
（なかおこうたろう）
Schäfer 明子
（シェーファー・あきこ）
Ecker 美穂
(エッカー・みほ)
（なかむらたけひろ）
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
80
ミュンヘン事務所
氏名
八鍬賢也 (やくわけんや)
役職
シニアマネージャー, グローバル・ジャパニーズ・プラクティス、ミュンヘン
資格, 免許
日本公認会計士
職歴
日本において、通信業、製造業等の多国籍企業の監査に従事
IFRSコンバージョンアドバイザリーサービス等の経験を有する
2013年10月より、KPMGミュンヘン事務所に赴任
氏名
Ina 理恵 Helm （イナりえヘルム）
役職
アシスタントマネジャー, 国際税務部門、ミュンヘン
資格, 免許
ドイツ弁護士、税理士
職歴
主に日系企業向けにドイツ税務申告、国際税務サービス及び法務サービス等を提供
日本語によるコミュニケーションが可能
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member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
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