Der Betriebsrat erklärt den Tarifvertrag.

Because der Betriebsrat is the subject of the sentence, and den Tarifvertrag is the direct object.

In German, masculine nouns change their article depending on case:

• der = masculine nominative (subject)
• den = masculine accusative (direct object)

So in this sentence:

• Der Betriebsrat = the works council / staff council (the one doing the action)
• erklärt den Tarifvertrag = explains the collective agreement (the thing being explained)

A native English speaker often misses this because English articles usually do not change this way.

You usually learn the noun together with its article:

• der Betriebsrat

That tells you the noun is masculine.

There is not always a reliable rule from the meaning alone, so it is best to memorize German nouns as a package:

• der Betriebsrat
• der Tarifvertrag

Both nouns here are masculine.

Erklärt is the third-person singular form of the verb erklären, which means to explain.

Conjugation of erklären in the present tense:

• ich erkläre
• du erklärst
• er/sie/es erklärt
• wir erklären
• ihr erklärt
• sie/Sie erklären

Since der Betriebsrat is grammatically he/it in German, the verb takes the er/sie/es form:

• Der Betriebsrat erklärt ...

Because German main clauses usually follow the verb-second rule (V2).

In a normal statement, the finite verb goes in the second position:

• Der Betriebsrat erklärt den Tarifvertrag.

Here:

1. Der Betriebsrat
2. erklärt

This is one of the most important word-order rules in German.

Yes. That is grammatically correct.

German allows more flexibility in word order because the articles show the grammatical roles:

• den Tarifvertrag = accusative object
• der Betriebsrat = nominative subject

So this version still means:

• The works council explains the collective agreement.

However, changing the order changes the focus or emphasis. Starting with Den Tarifvertrag puts more attention on the agreement.

The verb still stays in second position:

• Den Tarifvertrag | erklärt | der Betriebsrat

It is a compound noun, which is very common in German.

It is made from:

• Betrieb = company, business, workplace, operation
• Rat = council

So Betriebsrat literally suggests something like workplace council or company council. In real usage, it refers to a works council: a group representing employees within a company.

English speakers often find German compound nouns long, but they become easier when you break them into parts.

It is also a compound noun:

• Tarif = tariff / pay scale / collectively agreed terms, depending on context
• Vertrag = contract / agreement

So Tarifvertrag usually means a collective agreement or collective bargaining agreement, especially in labor relations.

Like Betriebsrat, this is a noun you should learn as a whole:

• der Tarifvertrag

Because in German, all nouns are capitalized.

So you write:

• der Betriebsrat
• den Tarifvertrag

This is normal German spelling, not special emphasis.

English only capitalizes nouns in special cases, but German does it consistently for every noun.

A few things may stand out for English speakers:

• Betriebsrat: the ie is pronounced like a long ee sound.
• erklärt: the ä sounds different from a plain English a; in careful speech it is like an open eh sound.
• Tarifvertrag: the v in Vertrag is pronounced like f, because in many German words of native origin, v sounds like f.

Also, German r can sound quite different from English r, especially depending on region.

Yes. The German present tense often covers both:

• explains
• is explaining

So Der Betriebsrat erklärt den Tarifvertrag can mean either, depending on context.

German does not need a separate form like English is explaining in many everyday cases.

You would need to make the subject plural, and the verb would also change:

• Die Betriebsräte erklären den Tarifvertrag.

Changes:

• der Betriebsrat → die Betriebsräte (plural subject)
• erklärt → erklären (plural verb form)

The object stays singular accusative here:

• den Tarifvertrag

This is a good example of how article, noun form, and verb form can all work together in German.