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.

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.

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:

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 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

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: 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)

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:

Great detail and as required, tailored to the individual case, the Court considered the personal situation, previous medical history, and the waiting time for a transplant. Since the plaintiffs stand a long time on the waiting list, is probably to be expected with a donor organ and then a (at least more than 50%) recovery of activity is quite possible. Read the entire judgment in addition to grounds and detailed basis for decision-making in the download area. Also, this is no guarantee for a continue of the sickness benefit in other cases, as I said, there are always very individual reasons and therefore Einzelfalleintscheidungen. Verdict: LG Cologne to the question “work or invalids”, AZ.

23 O 98/09 but there is to note another point. Learn more about this topic with the insights from Bernard Golden. A different wording of the sickness benefit may result in a termination can be found in many conditions to the sickness benefit insurance. It is read in terms of patterns to the sickness benefit insurance (MB CT) and: (1) the insurance relationship ends with regard to the insured persons concerned b) with entry of the disability. Disability exists if the insured person is more than 50% incapacity for work according to medical findings so far exercised professional not foreseeable. Incapacity for work, however, is at this time in an already insured event as the insurance contract before the time ends up to the insurer to provide his services listed in the tariff for this disability who but no later than three months after the occurrence of the disability; Some companies, Mercury Insurance (TB/KT 2009 fare conditions) go here the Hanseatic League as an example is still one step further and complement the model terms to statements like: to article 15 (1) b MB/KT 2009: the receipt of a disability pension is the Berufsunfahigkei t in these terms ( 11 and 15 para 1 alia b MB/KT 2009) equal. Assures the customer so only a small disability pension (for example, 1000 EUR) but a sick benefit contract with EUR 100 per diem, he will of course have no interest to be berufsunfahig, because every month 2.000 EUR would be missing him. The disability insurer is now fast, accommodating maybe due to the small pension, so this means the involuntary end the payment of sickness benefit, even if still no disability within the meaning of the sickness benefit insurance is entered. You should not sign a sick pay agreement better. Thus you give with the possibility of early termination the insurer on the hand. Bypass you can this by careful selection of health insurance and the health n.

Judgment of March 24, 2010: the Hamburg district court recognizes consulting the Bank failed. The Hamburg district court has sentenced the private bank of Delbruck Bethmann Maffei, to reimburse the amount set out in a certificate of Lehman in addition to interest a bank customer (AZ. 313 O 95/09). On the recommendation of the Bank, the investor had bought Lehman certificates for around 38,000 euros in July 2008. For more specific information, check out Jonathan Rosen PR. After the bankruptcy of Lehman in September 2008 complained of the customer against the Bank for damages. The District Court of Hamburg has now decided that the Bank specifically would have to inform the customer on the market situation at Lehman. Just so the investors could get a comprehensive picture of the risks, which go hand in hand with a financial investment. The Bank had offered the certificates as an alternative to the fixed deposit to the customer and highlighted the capital guarantee. She has but failed to indicate the issuer risk of Lehman. Due to the financial crisis, the risk of insolvency had risen at Lehman after recorded and the stock broke a Lehman billion loss. A general reference to the issuer risk rich here insufficient, so the judge. Also the Bank had presented a description of the certificate the customer, from which a better rating resulted when it actually had Lehman at the time of the sale. The agencies had lowered the rating of Lehman already in early June 2008. Each case of victims must be considered singly”, the representative of the claimant, Henning Stoffregen, of the law firm of Diekmann says lawyers, but the prospects of further complaints have increased significantly when the banks have sold the certificates without reference to the market environment and the lower rating.” The full judgment is available here. DIEKMANN attorneys at law