1 Mar.

Deloitte Legal Webcast "Legal Update #3/2023"

Remuneration of the works council and remuneration of the supervisory board – Update 2023

Wednesday, 11:00 a.m.  CET

Wednesday, 1 March 2023 | 11:00 - 11:45 a.m. CET



Webcast in German language – feel free to contact any member of our team for explanations in English

The compensation of works council/staff council members is once again the focus of operational practice following the so-called disloyalty judgement of the German Federal Court of Justice (Bundesgerichtshof, BGH) of 10 January 2023 (6 StR 133/22). Employers must define a legally sound remuneration system for the content of the remuneration of their exempt works council members/staff council members in particular, which must, among other things, observe both the prohibition of favoritism and the prohibition of discrimination under works council constitution law. In the past, practice has developed practice-oriented remuneration systems for this purpose which, among other things, also take into account the company's special features regarding the remuneration structure and the concrete composition of the workforce (and the associated determination of the group of comparable employees for the company's customary professional development which is decisive for the remuneration determination) in a way that is both appropriate and legally compliant. The legal principles set out by the BGH in the Disloyalty Ruling are a reason and an opportunity for employers to review the existing remuneration system for the - exempt - works council members with regard to their current conformity with works constitution law and, if necessary, to develop it further.

The legal framework for the compensation of supervisory board members is also in flux. In the recent past, legislators, case law and supervisory board practice have further specified the content requirements for the appropriateness of supervisory board compensation. Since the ARUG II came into force, listed companies have regularly had to refer the content of supervisory board compensation to the Annual General Meeting and publish specific qualitative and quantitative information on its composition in the compensation report - and corporations preparing their financial statements in accordance with the German Commercial Code (Handelsgesetzbuch, HGB) have to publish the compensation data in the notes to their financial statements in accordance with Section 285 No. 9 HGB.

In the webcast, we discuss current developments and structuring options for works council/supervisory board compensation.

Intended topics of focus are:

  • The status quo to date: The current (company) constitutional framework for the content of the remuneration of - released - works council members
  • New impetus from the disloyalty BGH Judgement: Necessary readjustments to the remuneration system and 5 guiding principles for a needs-based and legally compliant remuneration system
  • Current developments in supervisory board compensation (including initial practical experience from recent legislative measures, including ARUG II and CRR II)

Our experts Dr. Lars Hinrichs, Dr. Volker Schulenburg and Elisa Ultsch will guide through the webcast.

Feel free to submit your questions for the Q&A part already during your registration. 


Register here for our Webcast.


In case of organizational questions, please contact:

Sabine Sander-Schweden

Tel: +49 40 37853831
E-Mail: ssander-schweden@deloitte.de

Your Contact

Dr. Lars Hinrichs, LL.M. (Univ. Stockholm)

Dr. Lars Hinrichs, LL.M. (Univ. Stockholm)


Dr. Lars Hinrichs advises national and international clients on all human resources and labour law related issues of German Employment and Labour Law. He is specialiced in the design, implementation and modification of remuneration systems in regulated and non-regulated business sectors (including company pension systems), in the planning and implementation of restructuring measures and transformation processes and in the labour law consultancy of M&A transactions. Lars regularly holds lectures and publishes HR and labour law related articles in HR and legal journals. Lars works for Deloitte Legal since 2019. Before his entry to Deloitte Legal, Lars had worked since 2007 as lawyer in the Labour Law departments of other leading international law firms in Frankfurt and Hamburg.

Dr. Volker Schulenburg

Dr. Volker Schulenburg


Dr. Volker Schulenburg joined Deloitte Legal as a partner in February 2020. He advises German and international clients on issues of corporate and capital markets law as well as on group, compliance and corporate governance matters. He has been an attorney since 2004 and has extensive expertise in assisting with general meetings as well as the structuring and implementation of capital measures, squeeze outs, mergers and conversions, domination agreements and other structural measures. His advice and economic understanding is also in demand from family businesses, shareholders and board members, not only in ongoing advice but also in strategic decisions and M&A transactions. His practice also includes representation in and out of court in corporate and liability (D+O) litigation, shareholder disputes and post-M&A proceedings. Before joining Deloitte Legal, Dr. Schulenburg worked for leading German law firms. He speaks German and English.  

Elisa Ultsch

Elisa Ultsch

Senior Associate

Elisa Ultsch ist seit 2022 als Rechtsanwältin in der Service Line Employment Law & Benefits bei Deloitte Legal tätig. Sie berät nationale und internationale Unternehmen verschiedener Branchen zu allen Fragen des individuellen und kollektiven Arbeitsrechts. Ein fachlicher Schwerpunkt ihrer Beratungstätigkeit liegt in der betrieblichen Altersvorsorge. Sie tritt als Referentin auf externen und internen Veranstaltungen und als Autorin von wissenschaftlichen Fachveröffentlichungen zu diesen Themen auf. Elisa Ultsch studierte Rechtswissenschaften an der Universität Greifswald mit Schwerpunkt im Wirtschafts- und Arbeitsrecht. Während Ihres Studiums arbeitete sie als wissenschaftliche Mitarbeiterin am Lehrstuhl für Medizinrecht, Arbeitsrecht und Rechtsgeschichte. Ihr Referendariat absolvierte sie am Oberlandesgericht Stuttgart. Vor ihrem Wechsel zu Deloitte Legal war sie bereits bei einer führenden nationalen Kanzlei im Arbeitsrecht tätig. Elisa Ultsch spricht Deutsch und Englisch.

Wednesday, 1 Mar 2023 11:00 a.m. CET
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