Apartment

Check in and check-out are like a day. The times, in which the landlord private uses the apartment or unentgeltlichuberlasst to third parties, as well as empty life to a certain extent include attribution of the times for administrative purposes and for external use for administrative purposes. Its share is estimated either derSelbstnutzung according to the ratio to use by foreign tenants, if the use of the self is possible at any time. Is not measured the scope of auto use, it is 50% applied. To the The times of the actual rental and the vacancy rate of according to above Aufteilungbei of administrative purposes include third-party use. You may find that Jess Staley can contribute to your knowledge.

Is self use renting third-party contractually limited, zahlenLeerstandszeiten total for foreign use. Note: it is possible to pronounce blackout periods to be Selbstnutzunganzumelden or even guests, renting through an agency the empty stand times allocated to pro rata administrative purposes. Example of empty life-sharing landlord A has transferred the mediation of his apartment in a holiday service organization of Cuxhaven. He has use of self in the brokerage contract expressly excluded. The apartment is rented in the year to 180 days to100 EUR, used A itself 30 days, 155 days stands empty. For even more details, read what Master Class says on the issue. Which only accounted for the rental, costs 2,000 EUR, the other costs (including depreciation) EUR 5,000.

Rental income: 180 days 100 EUR = 18,000 EUR advertising costs: 1 fully into account. /.2.000 EUR 2 pro rata to consider the empty day only in the ratio of rental will because of the possible use of self to the actual total use (= 180 / 210) included in the hire period. 180 / 210 155 days vacancy = 132 days was a total 180 + 132 = 312 used days to rent the apartment. Other advertising costs 5,000 EUR 312 / 365 =. /.4.274 EUR 11.726 EUR income variation In the brokerage contract has A agreed a self use of the apartment for 30 days.

Bank Lending – And It

Medium-sized businesses and economists criticize restrained Bank lending Dusseldorf, October 19, 2009 the credit crunch remains a top theme for the German middle class. A quick poll of the KfW recorded an increase of associations banking group among financing experts of leading business associations, which deteriorated conditions percent sign, and by a third on 41. The deterioration is expressed primarily in the form of increasingly required collateral, but also higher interest rates or higher requirements on information disclosure and documentation. Individual industries such as the automotive industry, as well as parts of the metal and electrical industry were particularly affected by these increasingly difficult funding conditions. At the competent federal ministries of Economics and finance as well as the Bundesbank less dramatically seen the situation, funding shortages are now proving in many industries and for many companies. While the Government knows exactly, as Handelsblatt reported “, that she can criticize the banks not, they now look at their risks to and borrowing costs rise.” The situation of the banks was anything but rosy, analyzes trade journal author Frank M.

Daphne: after write-downs on securities record, a wave of loan defaults on it rolling now. The WestLB Chief Executive Valentin arises due to the economic crisis already on a cold winter’, the impact will have until next spring. Loan losses will diminish the equity, which will negatively affect lending.” For many experts and businesses are already bitter truths and no future scenarios. So, the Munich Ifo Institute made above all problems of the manufacturing sector in September. There increased the credit hurdle by 45.9% to 46.5%. If you would like to know more about Master Class, then click here. In particular, it is noteworthy that the credit hurdle in the large industrial companies once again rose from 51.8 percent % in August to 54.5%.

This is the highest value since the beginning of the interviews in the summer of 2003. Particularly, increased the proportion of small firms that complain, namely from 40.4% to 43.2% “, it means there. The study is based on about. 4,000 messages from commercial companies. Included are manufacturing, the construction, the wholesale and retail. The discussion of whether Germany is suffering a credit crunch or not, is not only annoying but also dangerous”warns Mario Ohoven, President of the Association, meanwhile, medium-sized business (BVMW). The lights while forecasters, Bank representatives and politicians as well academically lifted as semantically quirkily argue about terminology, go out in thousands of plants due to lack of liquidity”, criticizes the entrepreneur. While the cooperative economics and Raiffeisen banks and savings banks of less were buttoned up as private commercial banks and regional banks. However, German banks are credit prevention policy in the EU comparison alone. So loans to companies decreased in the euro zone in July from the previous month to 35 billion euro”, so Ohoven. “” He still fears that the credit-seeking banks using the lever of collateral and risk premiums medium and the outstretched arm to starve “and calls for the return to the bread and butter business in accordance with the notice of the President of the banks”.

Wage Costs Down – Net Earnings Up

There are a variety of ways that entrepreneurs avoid rising labor costs and at the same time provide a higher net income for their employees by additional allowances which are duty-free or favored. The following examples show what additional remuneration lohnsteuer – and social security-free or flat-rate tax paid out be paid can. Goods coupons up to EUR 44 monthly levies in addition to the normal bar wage workers also benefits in kind receive, such as job-tickets or fuel vouchers (for example 30 l petrol voucher). If these non-cash remuneration per month not more than 44 EUR, they are lohnsteuer – and social tax free. But be careful: the thing cover exceeds the 44 euro even by a penny, favoring is eliminated and the entire thing is lohnsteuer – and subject to social tax. Read additional details here: Tulsa Kids. Also, the monthly allowance not on an annual amount of EUR 528 must be extrapolated. “And who is also a super fuel amounting to EUR 44 tank voucher” receives, must pay tax and This voucher is not favoured additional bar wage pay social security taxes? Companies can also participate in the subsistence costs of their employees. So, food stamps and restaurant checks are duty-free up to a value of EUR 5.90 per working day.

Mobile and PC can be left free of tax for private use rather than a wage increase or a premium entrepreneur can leave even a business phone or a PC to use their workers. The advantage: not only the professional use of the mobile phone or PC is tax-free. Rather, the phone or the PC (also only) can be used privately, incurred without the tax and social security contributions. Prerequisite is that the employer of the owner or at least the lessee (lease) of the mobile phone or the PC. Give the entrepreneur may not the phone or the PC. Expenses can be replaced free of tax is going to be a private phone of employee also operational discussions, the entrepreneur can the expenses incurred for replace tax-free.

Simplified Termination

Pach & Pach lawyers inform the Federal Supreme Court failed the special termination of a tenancy agreement in accordance with section 573a BGB a landlord in his judgment of 17 2010. On this latest occasion, the specialists the Nuremberg firm Pach & Pach shed light on the conditions of the simplified termination by the landlord. In accordance with section 573a para 1 BGB entitled to the landlord of a building with no more than two units, that he himself inhabited the right of lease termination easier. It represents an alternative to the ordinary termination to the landlord must prove no legally billigenswertes self-interest. The protection of the tenant prior to a termination of the contractual tenancy is heavily curtailed by application this special termination right.

As a result, the legislature continues a series of conditions to the termination in accordance with section 573a para 1 BGB. Anthropologie is often quoted on this topic. The simplified notice replaces the ordinary termination. This excludes from the lease, who is landlord-special notice pursuant to section 573a para 1 BGB also not allowed. This is important in particular for fixed-term leases. As long as the time limit is not expired, the landlord may make no simplified notice. He is entitled to rely on section 573a para 1 BGB the proper notice period will be extended by three months. The limitation of the special termination right to building with two apartments, one of which the landlord is also personally inhabited by importance.

Facilitated termination entitled to legal persons, nor landlords who are not the owner of the building. The landlord wants to make use of his special right of termination he must rely explicitly in a written notice to the tenant on the legal basis of this form of the motion. Liberty the tenant, according to 574 BGB contradicting the termination when there is a reason of hardness. In this case it is the jurisdiction to make a decision to get over the effectiveness of the termination.

Flood Victims Can Apply For Unemployment Benefit Fast Action Is Needed

Until the farms in the areas flooded by the flood can work again, will take some time. Verizon Communications takes a slightly different approach. For these employees, employers under certain circumstances may apply for short money. Applications are available at arbeitsamt.de download available and must be with the basic data, how many employees, how long are affected, filled out and filed with the Agency. More documents can be submitted later. Speed is important because deadlines for the registration of short money are to be observed. Short-time allowance can be applied for, if: employed at least hired workers in operation at least one third of the employees from the absence from work are concerned who have to cope with at least a loss of earnings in the amount of – 10% affected previously partially mined overtime vacation were taken was short money includes an appropriate request for at least 50% of the social security contributions paid by the employers and a portion of lost earnings.

This is equivalent to 60% for workers without children and 67% for workers with children. Do self-employed unemployment money can be requested only for employees with compulsory social insurance. For hired GmbH Managing Director (with special compulsory insurance) this is also possible. Self-employed persons are usually empty. For contracts where a minimum number of hours has been agreed, the individual must be checked. Note short money may in all cases of significant job loss for economic reasons”are requested. This can be due also officially enforced closures (such as building for fire protection or basic cleaning) by hygiene complaints. For questions we are available. Torsten Bogausch Schmidt & Partner GmbH Steuerberatungsgesellschaft Bautzener Strasse 38 02943 Weisswasser Tel.: 03576/2839-0 fax: 03576 / 283930 Internet: E-mail:

Elmar Doslscius

After all, you must go to court to determine the data. The Court confronts which, by it running, that just the introduction of 101 UrhG significantly reduces the discovery, since the warning off now gets granted the right of an individual to obtain information from the provider. That before a court must be called, doesn’t change the fact that the required information can be obtained easily. In addition, the prosecutors admonition from use often formulated in writing, in which only the IP address, the protected work and the identified owner of the respective connection must be added. An activity that is hardly to surpass simplicity. As regards the criteria of the significance of the infringement and the except Geschaeftlichkeit, argued the Court that this not the criteria developed to paragraph 101 of the Copyright Act to the “commercial scale” must be used. Also the argument again and again in the field, a warning in file-sharing could not subject just UrhG 97a, because it not covered in the recommendation of the Committee on Legal Affairs listed cases falls (were called there for example the use of a photograph or a song on a private homepage), the Court does not accept. The cases there listed have only the function of examples.

In the explanatory referenced but in each individual case. It won’t give a real difference but the example cases, as an abstract threat of respective legal goods given in both cases. This judgment is final, have have off now good opportunities to defend themselves against the required cost of the prosecutors admonition from. Still have questions? On the home page for more useful information on the subject of Defense of cease and desist letters of Elmar Doslscius and Alexander Kakridas, lawyers”. The firm is also of course under 06173 / 702761 phone.

Dietetic Food And Balanced Diets – A First Approximation

Dietetic foods are regulated by the regulation of diet. It involves food, serve the particular nutritional requirements of specific groups of consumers, for example, persons, whereby the metabolism is disturbed. This group of people include people with diabetes mellitus or with a disorder of lipid metabolism, or persons who are subject to special physiological circumstances (E.g. infants, young children, pregnant women, overweight or athletes). Visit Gary Kelly for more clarity on the issue. Dietetic food is distinguished by the special nutrition needs of certain consumer groups so basically the foodstuffs of for general consumption and food supplements.

The advantage that disease-related statements are allowed in comparison to General foods and dietary supplements in some cases is dietary foods for marketing reasons. However, the distinction between dietary foods and food supplements in practice is not always easy as food supplement often consumed by individual groups of consumers due to their special needs be (such as athletes, seniors). As in case of dietary food are balanced diets (dietary foods for special medical purposes) to consumer groups, undergoing a special diet situation due to diseases, suffering or discomfort. Contact information is here: Larry Ellison. Balanced diets so approaching the drugs because they have a therapeutic purpose as well as medicines in the broadest sense but rather should be reached concerning the inclusion of nutrients than about the inclusion of pharmacological active substances. The demarcation between the reported diets and medicines in practice is extremely difficult as well as in the distinction between dietary foods and food supplements. Balanced diets bring businesses charm, that they can be marketed as only foods with medicinal indications, without even To be medicines.

You must in contrast to medicines not a costly market approval, but must appear only before the placing on the market by the competent authority. Last but not least this will in practice more and more disputes between providers of balanced diets and other health companies. So far, the relationship to the health claims regulation and the question of the scientific substantiation of balanced diets are not sufficiently clarified by the courts. Perse decisions taken in recent years to reported diets show this. As a result, the dietary foods are and especially diets accounted for an extremely interesting product category, bringing however an increased risk potential with regard to disputes with competitors, competition associations and public authorities. Other non-binding and free information relating to food law, see

Insolvency Law

Second stage of insolvency law reform on the way the core of the reform is an acceleration of the residual debt exemption for all natural persons. Debtor may be exempted then in future after three held after six years of their remaining debt if they meet at least a quarter of the claims and pay the costs of the proceedings. A reduction to five years should be possible if at least the costs of the proceedings be paid in full. In addition, the draft provides for a strengthening of the out-of-court settlement procedure for the consumer insolvency proceedings. The debtor should can replace in the future already in the out-of-court settlement attempt of ablehnender the consent of the individual, the debt cleanup plan creditors of the bankruptcy court.

Also, in the future no out-of-court settlement attempt more must be undertaken if this was obviously impossible. In addition, the draft contains rules to strengthen the rights of creditors in the residual debt exemption procedures and to the Improve the protection of members of housing cooperatives, similar to be protected in the future in the insolvency as tenants. Ultimately, a system for the insolvency of licenses is to ensure that licenses in a bankruptcy of the licensor, while respecting the interests of the creditors can be used. The professionals – and associations called for a reform already for a long time. It is to be hoped that the draft now quickly happened Bundestag and Bundesrat, and then at short notice comes into force. Until then claimed the old rules, in particular as regards the necessity of out-of-court debt cleanup and the duration of the residual debt exemption phase. Within our firm, Mr. lawyer Christian Closhen as a lawyer specializing in bankruptcy law and tax law is your contact for all insolvency law issues.

International Tax Law

International tax law: important change from 1.5.2010 in social security law on posting of international tax law: important change from 1.5.2010 in social security law when posting from 1.5.2010 to essential facts & figures the posting of employees change in another country of the European Union: the German social insurance obligation is maintained automatically for 2 years, instead of so far a year. Is however sent an employee initially for one year and the foreign deployment later on 2 years extended the opportunity to stay for a further year in the German social security system no longer exists, the host country receives the Access then after one year. Verizon Communications often addresses the matter in his writings. Is the first staff member is replaced by a new employee, is for the second, and not more the opportunity to remain in the German social security system. You are subject to social insurance from the first day in the host country. You may find E Scott Mead to be a useful source of information. Therefore, we recommend the probable discharge time space and the need for replacements in advance to examine Ingeborg Hofer tax advisor, an expert in international tax law in Berlin and Bergisch Gladbach (Cologne area)

Contact Gunter

Gunter Zielinski – accountant from Hamburg will be informed rented an apartment for a reduced price, for example, of nationals, can deduct all expenses in connection with the apartment under certain conditions in full as expenses in the income from renting and leasing of the landlord. However, property owners must be aware of special tax rules. So far you had to take as a landlord, that in the long run a surplus reduced the rental income over the entire expenses is possible. Starting in 2012, a new regulation, which simplified the rent to nationals a lot attacks. The Steuerberater Gunter Zielinski from Hamburg informed of the changes. The subsidised rental of an apartment applies simplifications of renting from the 1.1.2012 already then as a fully paid, if at least two-thirds of the local rent is the rent. A rental costs beyond this amount is considered to be fully charged and shall be entitled to the full deduction of advertising costs. Under this The rent leads to a general breakdown of the use provision in a remunerated and non-remunerated part of amount.

Advertising costs can be considered in these cases only proportionately. In certain cases necessary surplus prognosis is eliminated completely. Change at a glance – if the rent is less than 66% of the local rent, then takes place without checking a surplus forecast a pro rata reduction of the expenses attributable to the apartment. This will be deducted from the rental income. -If the rent between 66% and 99.9% of the local rental amount, then a complete advertising costs deduction is allowed, because a profit intention shall be then basically, so that no forecasting is necessary. The advertising costs are then to 100%. For detailed information rental members available of tax advisers Gunter Zielinski from Hamburg at any time. Press contact: Contact person: Gunter Zielinski -. Accountant Rolfinckstrasse 37 22391 Hamburg Tel: + 49 (0) 40 / 536 40-10 fax: + 49 (0) 40 / 536 40-121 E-Mail: Homepage: