As the German Federal Labour Court's hospital case in 2011, which was mentioned in the introduction of the book, shows, it is not uncommon that a group decision is the basis of a change in operations of group companies. This raises the question of whether and to what extent this "group danger" has an impact on the calculation of and liability for social plan entitlements. The introductory section in particular describes the content barriers as regards the setting-up of social plans. In the second section which is about the direct calculation (Berechnungsdurchgriff) the author illustrates why the group cannot be considered as a single unit as regards the question of direct calculation (Berechnungsdurchgriff). In addition, the individual categories of cases regarding the direct calculation (Berechnungsdurchgriff) are addressed. The third section which is about direct liability (Haftungsdurchgriff) contains reflections on the general permissibility of direct liability (Haftungsdurchgriff) within a group and then also addresses the individual categories regarding direct liability (Haftungsdurchgriff).