In the event of a serious breach of the employment contract, the employer may terminate and terminate the employment with immediate effect. This termination must be notified within two weeks if the employer is aware of the underlying facts that led to the dismissal. A. Can I refuse this offer to retract the mutual agreement? The termination of mutual agreement is possible and quite usual. The redundancy contract must be written and signed by both the employer and the worker. As a general rule, the agreement contains provisions relating to the date of the abolition of work, work leave, severance pay, restitution of company ownership, employment, etc. The content of these agreements can vary considerably depending on the negotiations. In order to avoid costly errors for both parties, even in the event of reciprocal termination, written agreements should only be developed with legal advice. For companies, the legal basis for mutual agreement procedures can also be the EU Arbitration Convention. For more information, please see the section on business-to-business agreement procedures. The mutual agreement reached becomes binding only if the subject approves it in writing, waives the right of appeal and withdraws all pending appeals.
Subjects who believe that their imposition is contrary to a DBA or the European Arbitration Convention may request a procedure of mutual agreement. In Germany, the Bundeszentralamt for Steuern (BZSt) is responsible for the implementation of these procedures. Applications for mutual agreement proceedings can therefore be filed directly with the BZSt. As a general rule, non-German resident applicants must submit these applications to the competent authority of their country of residence. Upon receipt of the application, the BZSt verifies whether the conditions for the implementation of a mutual agreement procedure are met. The transnational part of a mutual agreement procedure is only implemented if the request is admissible and duly reasoned and if a satisfactory solution is not possible in Germany.