Das Freiwilligenprogramm in der arbeitsrechtlichen Restrukturierung

Employers are increasingly turning to so-called Voluntary Leave Programs in order to implement necessary staff reductions with the greatest possible legal certainty. This study examines the implications of the use of Voluntary Leave Programs in terms of Labor Law, Human Resources, Social Law and Tax Law. Based on the nature of the Voluntary Leave Program as an instrument of labor law restructuring practice, the thesis guides the reader through the various phases of restructuring through Voluntary Leave Programs and gives answers to legal and tactical questions involved. It shows that different legal requirements apply depending on the type of the Voluntary Leave Program and the degree of voluntary commitment.