Mannhart & Fehr Treuhand AG is a legally and commercially independent consulting firm that is recommended by the FMH Services cooperative.
We work closely with Spitznagel & Partner, our partner office in Singen, Germany, in the field of cross-border tax advice. For more information on the partners Spitznagel & Partner and Mannhart & Fehr Treuhand AG, as well as on the main areas of our consulting expertise, please visit our joint website:
A collective employment contract (CEC) is concluded between employers or their associations and employee organisations in order to regulate the terms and conditions of employment and the relationship between the parties to the CEC. Some of a CEC’s provisions affect payroll accounting. A collective employment contract may contain provisions governing the commencement, specifics and termination of employment. […]
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