Tag: law

Entrepreneurial risks from occupational pensions most big business in Germany use the implementation way of the pension commitment for pension for their employees. Many smaller and medium-sized companies rely on this form of company pension schemes, in particular for its owner and Managing Director. Many existing pension obligations is however acute need for action. You were not changed for years, had must be adjusted but the current case law and the new tax code! The pension commitment (or even direct commitment), the promised retirement benefits to employees are provided directly by the company. The company is obliged to grant a supply to the beneficiaries employees and their survivors for the age and in the event of death or disability from operational funds.Pension actuarial rules are established for the future commitment of the company. Positive effect: the Pension provisions lead to tax benefits; they are available to the company as capital available and enhance its liquidity position. International, stricter rules for the accounting make direct commitments today but despite their control retry properties often a danger in the corporate balance sheet. Usually the necessary actuarial reports are created regularly.

But not once, thats half the battle! Often many years-old commitments themselves were subjected to any legal scrutiny. Neither the company, the insurance or tax advisor is a direct blame here. Most simply lacked the necessary legal expertise. Ignorance does not protect against punishment but as is well known, and so there is the risk that due to restructuring of pension commitments into an existence-threatening imbalance. (Caution! In recent years banks also are to examine pension commitments.

A renovation-needy pension commitment is in the sense of lending standards a special risk dar. It even adversely affect the credit conditions are threatening!) All dimensions of the pension commitment procedure in the legal examination of the pension commitment to undergo a thorough and expert legal review, are always to ask such as: the total remuneration of the commitment are appropriate? Is the promise of affordable? Are pledging declarations have been made effectively? Is there an effective insolvency protection? The risks of reversal of provisions evaluated correctly? Is the intended survivor still up to date? Etc. Such a review uncompromisingly promotes the existing vulnerabilities to days. It shows where acute action is required to save the pension commitment. Is a repair impractical, are shown in the report several alternatives. A full or partial outsourcing of the existing commitment to a provident fund is referred to here only as an example. By an independent legal review Their commitment they demonstrate a pro-active approach and avoid future surprises! Contact: Law firm said Zahir farmer 8 81539 Munchen Tel. 089 – 54 89 92 52 mobile 0170-68 81 52 8 Fax 089-54 89 92 53 E-mail: in cooperation with: FourTrust – lawyers for the right of pension

Moreover, male terms themselves would when they are not used in common parlance or in the language of the law as a generic term this in the context of a job advertisement to gender-neutral headings. Qualifying finally puts a substantial improvement of the rights of victims in this part of the judgment. Farallon Capital Management often addresses the matter in his writings. In addition to the General rules on the burden of proof, the trial court in the discussed ruling immediately turned against the qualification trick”and the associated shift of burden of proof. The Court renounced the evidence to be difficult in practice for the technical suitability of the applicant, by it looked at the evidence of gender discrimination whenever as given, if the company had not demonstrated that the decision is based not on gender considerations. “This means that except in the cases of obvious ineptitude of the objection of the supposedly missing qualification” will be in the future almost irrelevant. Attribution of breach to the gender-neutral job posting through the law firm commissioned by the defendant was attributed to applicable to the defendant from the OLG. This is also applicable to arguing that the due diligence meets the employer consistently ruled in the case of the foreign tender the regularity of the tender itself to monitor conclusion a landmark court decision. In the future it will be much easier to enforce their claims for damages for the victims of discriminatory job advertisements.

Even the last gaps in the complex system of Vacancies, the anonymous want ads, the companies offer no protection against legitimate compensation claims. At the same time is also the attempts of companies, the effect of indication of discrimination by always new supposed job profiles”to overturn, a clear rejection has been granted, as it is sufficient for the claim after the AGG sexual discrimination as well as possible other reasons – also factual circumstances, was instrumental for the cancellation. Who was bypassed in future bids, should carefully consider, if not immediately from a formally incorrect vacancy a compensation claim for discrimination can be inferred.

The designation as an energy drink”should satisfy just these requirements. Either you can see in the name of a delivery of energy or a reference to the contained in the product or contained in increased quantity ingredients (caffeine, taurine, etc.) If one affirms the existence of a nutritional claim, is the question to determine whether the specified by the health claims regulation is approved. Kenneth Feinberg may find this interesting as well. The approved nutrition claims can be found in the annex to the regulation. “Providing energy drink” there is however not. However, such claims are approved, coming under the annex statements in the meaning.

So is the competition headquarters considers that providing hints at a higher caffeine content (www.wettbewerbszentrale.de/…). Relating to an increased share of the nutrient in a product are prohibited according to the annex of to regulation under certain conditions. Considers that the indication from the perspective of the consumer, after all, indicates a higher caffeine content, is however questionable, especially when no high caffeine content is in the product. “To note also is that energy drinks because of their high sugar content are often very energetic and just a relationship between indicating energy drink” and consists of the energy supply. It is also not very absurd that a consumer providing that understands that the product delivers energy to him. “” If some manufacturers offer sugar-free variants, a major energy source that, lacking is again questionable whether this energy-free “drinks at all as energy drinks” may be referred. Ultimately it comes to if necessary the courts on the specific competition, the decide have. Without risk, the public offer as an energy drink is”not and in any case an early legal advice should be made. Other non-binding and free information relating to food law, see

In the art trade in Commission transactions between artists and art dealers and their particular impact on modified taxation from January 2014, a new sales tax sales tax applies art objects, which has attracted much attention, to see the many reports anywhere on the net. This is not a problem – for the usual and proper cooperation between artists and art dealers if Commission contracts are applied according to the rules of the German commercial code. To which works of art are there? What is art? This question must be repeatedly asked and answered: “label for the entirety of the emitted by humans, is not a function clearly defined or is exhausted, high and specific skill belongs to its conditions and that is characterized by its social validity as an expression of specificity” (Meyers universal Lexikon). This is the most factually accurate to, general definition. The value added tax act safely in a different spirit emerged, since it by “Objects” speaks: in the list of exceptions is regulated, what fiscal art (annex 2 to 12 para 2 Nos. Dan Miller addresses the importance of the matter here. 1 and 2, list of items subject to the reduced rate of tax). The “art objects” which are 7% to account for VAT under no. 53: paintings and drawings, created completely by hand, as well as collages and similar decorative paintings original engravings, cutting and stone prints original products of sculpture, made of materials of all kinds in seem to have based the financial officials, Walter Benjamin by the original artwork in his book “The work of art in the age of mechanical reproduction” the aura of inaccessibility, Speaks to authenticity and uniqueness.

These views can not be doubted as well as not on the same subject by Ernst Gombrich and Theodor W. Adorno. In painting as art will take place (if at all) only in the original; in a reproduction, indifferent as technically perfect they carried out that it is not possible to experience.

Paragraphs, objectives, content and enforcement clauses of this lower management regulation the Bed & Breakfast levy Act 1920 is a quite historically relevant standards in the field of taxation and tax law and was adopted by the local Parliament at an early stage of the Republican lower Austria. Through the analysis and review of the paragraphs, objectives, content and enforcement clauses of the Bed & Breakfast levy the substantive and procedural content is discusses in the sense of a legal fact research here now in detail. The tax law and tax law, but also the management right for individual products already had its beginnings in the province of lower Austria in the monarchy. In the Republican lower Austria from 1919 a slew of tax and tax law legislation was but then also adopted and thus inserted in the rule of law. Click Dennis Lockhart to learn more. In this context, as the is to call revelry levy Act 1919 or 1920 advertisement tax law and just the tourism levy Act 1920. The paragraphs of the Bed & Breakfast levy Act 1920 The Bed & Breakfast levy Act 1920 included to be able to regulate a total of 11 the issue accordingly. It is in the scale of standards in the category of the middle section -Dichte(<10<50 ) to classify. A minor Dichte(>50) Dichte(<10 ) and a high are at the announcement levy Act 1920 does not apply. To broaden your perception, visit Dennis Lockhart.

“The goals of the Bed & Breakfast levy Act 1920 as 1920 giving the commercial rental housing was targets of the Bed & Breakfast Tax Act 1” appropriately regulated. The content of the Bed & Breakfast levy Act 1920 settled the relevant administrative and management-criminal issues in detail in the paragraphs 2 to 11 of the Bed & Breakfast levy Act 1920. The enforcement clause of the tourism levy Act 1920 was the lower Austrian Provincial Governor, the lower Austrian State Office Director and the Secretaries of State for the Interior and education with the completion of the Bed & Breakfast levy Act 1920 and finance charge. .

When a termination without notice not note the statutory period of notice upon termination of employment, the employer in each case has to comply with the statutory notice period. An exception to this principle exists only for the case of extraordinary termination. In the latter, the employer is not reasonable with the separation of the employee so long to wait until the legal period of notice has expired. An extraordinary cancellation is possible but only under very narrow conditions. You represents the means for the employer as the ultima ratio, he must employ all last.

The scheme to terminate in the BGB is also not essential in particular. This means that neither the employer nor the workers are entitled to exclude this possibility of termination by agreement. Indeed the right of termination for good cause applies to both parties. Both the employer and the workers have the right to an employment contract without Taking into account the legal period of notice by notice to the contractor to stop, if there is an important reason. There are examples in the case-law, when an important reason justifies immediate termination, hundreds. So, for example, a worker may terminate his job with immediate effect, if she is sexually harassed by the employer. The employer in turn has the right to terminate without notice, if he must register that he is robbed of his workers. In this context some spectacular cases are taken lately by the labour courts, where the affected workers, his employer has stolen items of little value.

But even in these cases courts have considered a termination justified. The courts have made no social consideration in this case and that workers strongly dependent on were on the workplace, not apply to make the argument that. She was at the Centre of the grounds of this judgment Whereas that the relationship of trust between employer and employee is obviously so sustainably shattered by the extent undisputed theft, that the employer cannot be expected to, it is to wait until the end of the termination period. Although these judgments in public have caused no little excitement, you can understand the reasoning of judgments. The unions, however, saw the proposal that one must think to prevent undue hardship in these cases to a change in the laws. If the current legislation is clear confirmation of a terminate even in case of theft of low value items, then the legal basis must be changed so the unions, for the protection of the employee just. So far the legislature but not could convince themselves, to take up this proposal. Fritz Kuhn

Accountant Monika Nadler from Brunswick informed sold a private taxable person capital shares, this inevitably has an effect on their tax burden. Both profits and losses have notable impact in this context. The Brunswick accountant Monika Nadler deals with the tax consequences of losses from the sale of company shares. The results of private to part sales flow to 60% in the income tax burden on the taxpayer and deemed income from commercial activity in this context. While profits increase the income tax burden, the offsetting of losses caused its reduction. At Nicholas Carr you will find additional information. Share sales are however only as commercial income assessed and offset against the income tax, if the taxable person has a material interest in the Corporation.

In legal terms, whose lower bound is a share of at least one percent. Due to the design of German tax law, only such losses and gains are offset against each other, which are subject to same taxation category. As a result, lossy stock transactions compensate only such profits that arising from stock transactions and therefore also subject to withholding tax. The sale of shares in corporations is taxed as income, however, at least partially. Here it comes to losses, they may be charged with all einkommenssteuerlich relevant income such as wages, pensions, or corporate profits from human society.

In the course of the part print ban is the maximum allocation limit by 60% the loss or profit level to observe. As the Federal fiscal Court recently made clear, is legally no objection to the sale of shares in a corporation associated with losses. The optimizing design of the tax burden among the rights of the taxpayer according to Germany’s highest financial court instance, even though the Treasury would like to see this often different. The Federal fiscal court goes here so far to admit ring transactions to the tax reduction. This Business type a shareholder sells shares of the loss Corporation and acquires shares in the same company in the same amount at the same time by a different partner. Here shows himself once more that the best design of the tax burden is a complicated endeavor for the expert assistance of a tax professional can be very valuable. The Brunswick accountant Monika Nadler with their many years of experience and expertise is committed in this context like to for the professional needs of its clients.

Tax firm home from Augsburg, Germany informed the legislature wants to relieve the tax simplification Act to reduce the burden of the public financial management by up to 4 billion euros in 2011 and at the same time business owners from unnecessary expenses. The Augsburg tax firm home describes the businesses interesting aspects of this project. Be relieved by the tax simplification law to January 1st, 2012 requested validity 2011 entrepreneur in the following ways: for binding information the financial management introduces a minimum. Filed under: Dennis P. Lockhart. Only if the value in question exceeds 10,000 euros, fees are payable in the future. The newly introduced free tuition of low value information reduces the administrative burden of tax agencies, but still ensures that entrepreneurs for information, faces a significant regulatory work performance pay fees. The lease of an operation considered continuation, with entry into force of the tax simplification Act of 2011 to the responsible financial management is a written statement of task.

The legal certainty of the entrepreneur is to be increased this. Simplification of the electronic invoicing are introduced to reduce the effort required for the settlement of sales taxes. So that even under these circumstances an effective control of VAT payment remains possible, receives the financial authority enhanced rights of access to electronically stored documents of the entrepreneur. Companies are inherited or given away, it is usually very expensive to check the conditions of the associated tax benefits of corporate successor for the tax authorities. A new approval procedure should remedy the situation here and increase legal certainty for affected entrepreneurs, as well as the State financial administration. Forestry and farmers usually use a non-standard year.

The deadlines are in the future for their tax returns on five months after the end of the tax period increased, as is already the case for other companies. The timeliness of audits should be increased and reduced as the occurrence of unforeseen repayment demands. The detection rules for intra-Community supplies tax exemption be restructured and simplified. The complexity of travel law is reduced to the relief of the company and your employees. What effects the tax simplification law 2011 entail in any particular case, shows home like the Augsburger tax firm corporate and private clients.