SLWJA

Tax tip applies to entrepreneurs in Austria tax structuring for entrepreneurs from Austria Austria as a high-tax country for entrepreneurs. Therefore, businesses established search for possibilities of legal control in Austria. Frequently Glenn Dubin, New York City has said that publicly. One way is the shifting of income in a low-tax country. To achieve this, a permanent establishment must be in the low-tax country analog 5 DBA (double taxation), in Austria no tax facility. Abuse of a design (illegal intermediate society), countries in the European Union are usually. Tags are: effect of EU freedom of establishment and judgments of the European Court of Justice on the freedom of establishment, Postivwirkung of the EU parent subsidiary directive or EU merger directive, positive effect of permanent establishment definition in the double taxation agreements. Within the EU, Cyprus and Bulgaria have the lowest taxes without conditions (10% income tax), tax-based company the special zones of ZEC (Special Canary, zone) and Madeira with 5%, but with appropriate conditions (creation of jobs or investment).

Cyprus is suitable for businesses established in the EU in particular, because: only 10% income tax dividend payments to non-Cypriots are subject to any withholding tax on Cyprus positive effects of EU freedom of establishment, EU mother subsidiary directive or EU merger directive the following design describes the possibility of tax-free capture the Cypriot dividends at the Austrian shareholder subject to progression. Therefore, the permanent establishment profits in Cyprus are taxed at 10%, the profits are captured by the Austrian “shareholder” steuerfrei-subject to progression. Of course such a design only works, if Cyprus is not a pure “letter box company”, but appropriate substance escape exists. In addition, “The place of the business management” on Cyprus must be situated, if no factory, no place for the exploitation of Natural resources or a construction longer than 9-12 months duration: either the client-oder a Beauftragter-moved his residence to Cyprus and acts as a Director of Cypriot limited or our tax law firm represents a trust or hired Director on Cyprus. .

The rules in the Lower Saxony law about keeping of dogs (NhundG) have been revised. In the future, dogs must wear an electronic chip containing information about the dog. These are name, first name, date of birth and place of birth; Address for service; Gender and date of birth of the dog; Race if necessary indicating the crossing and identification number of the dog. In addition, a dog liability for each dog that is older than six months, must be completed. The scope of insurance is at least 500,000 euros for personal injury and EUR 250,000 for damage to property. Rates of several providers in comparison, see for example, Hundehaftpflicht.php should be prevented by the dog liability that victims of biting attacks have problems in dealing with the costs. J. Daniel Mahoney can provide more clarity in the matter.

In addition, dog owners starting in 2013 must provide a certificate of competence with which they prove their knowledge about dealing with dogs. This dog schools and clubs are selected by the technical authority, the corresponding Exams are offered. The certificate of competence includes, for example, knowledge of the social behavior of the dog, breed characteristics and the detection of possible dangerous situations. Dog owners who have previously owned a dog for at least two years are exempt from the certificate of competence. They are considered automatically competent, unless possession can be proven with the paid dog. A dog with increased aggressiveness is striking, for example, by bitten a person or animal or unnatural combat readiness visible was obliged, the technical authority is the danger of the dog to check. Should there a threat to public safety is detected, the dog is considered dangerous and stands outside outbreak safe land basically see muzzle and linen compulsion. In addition is that he is at least 18 years, has the required reliability and personal suitability and the dog has passed a practical examination of the competence required by the dog owner. This information has been Them made available by: G & P insurance broker Saatwinkler Damm 66 13627 Berlin Tel: 030 / 34 34 61 61 fax: 030 / 34 34 61 66 E-mail: web:

Maria Ulrich from Munich Tax Office informed after a disease is often not immediately again properly fit and more therapy devices are necessary to become healthy again. Usually then follows a consecutive treatment, a Rehamassnahme, which in the aftermath of hospital treatment or outpatient surgery and further treatment is necessary. Were this paid for by the patient, this connection treatment was so far as exempt from the sales tax. To do this, there was a new decision by the Federal Ministry of Finance (BMF), which stipulates certain conditions for this. About this informed the tax firm Maria Ulrich from Munich. Connection handling must be whether a connection handling of VAT is exempt, essentially depends on whether it is a prescribed action.

They can be issued as cash both private prescription. John Brown describes an additional similar source. No connection treatments that have no specific purpose of healing are exempt from sales tax. Say: if they any treatment. Prevention and treatment of diseases or ailments are used. That would be the case, for example, when certain port treatment recommendations. These represent no prescribed performance according to financial management. There is an exception for midwives or obstetricians.

You remain isolated and need no prescription, to get a sales tax exemption. Also, the sales tax exemption does not apply to spa treatments. Because they have not the purpose of healing, but the improvement of the well-being and are therefore not be regarded as VAT-free medical treatment. The tax office Maria Ulrich from Munich is anytime available for detailed information. Press contact tax firm Maria Ulrich contact: Maria Ulrich aide road 108 81379 Munich Tel.: 089/41134860 fax: 089/41134829 email: Homepage:

This basic treatment, it is also from the year 2005. In contrast to the statutory pensions do not increase the taxable shares, but sink even. Example: Hermine design women has a lifetime in a private pension insurance paid up. When she retire at the age of 65, she receives a monthly pension in addition to the statutory pensions also from the private pension insurance of EUR 500.

27% so had she taxed 1,620 EUR in 2004 by this pension, is the taxable portion from the year 2005 only 18% or EUR 1,080. Tax the payment of life insurance also the taxation of one time payments from life insurance has been changed by the retirement income law. One time payments were tax free, so far from life insurance in certain circumstances these are liable to tax in the future. But sighs of relief: for all life insurance contracts that were concluded before 1 January 2005, also still the full tax exemption. Circumstances ensure transparency who now believes that the IRS already not will catch him, which is wrong. So all actually pay their taxes, a system was introduced by circumstances.

Any insurance, regardless of whether the statutory insurance institution (DRV, etc.) or private insurance. is obliged to report the pensions paid out once a year. Thus, the tax office has a complete overview how much everyone from his insurance has received. Next to it is carried out E.g. also an introduce by the banks to the Treasury about the interest – exempted due to the orders of exemption from the withholding tax deduction and dividend income. Merged all this data about the tax identification number allocated since August 2008. Many of the data needed for the taxation of pensioners have already collected at the tax office. Some retirees can count on a prompt so to submit of an income tax return with the IRS. ETL – fact sheet old age pension Act for retiree Schmidt & Partner GmbH Steuerberatungsgesellschaft NL Weisswasser – Torsten Bogausch.

Culpa informed collection: Bundestag takes position to collection services. Culpa reports collection. Stuttgart, February 2013 the German Bundestag examined whether the entry into force of the legal services Act (RDG) has actually led to an increase of unscrupulous debt collection service providers. The Group had set a corresponding request to the Federal Parliament due to fears of various consumer associations. Culpa collection reported encouraging results, which show that there are only a few black sheep in the industry.

The legal services Act (RDG) entered into force on 1 July 2008. Aim was to liberalise the long outdated legal advice law of 1935. As one of the measures were relaxed various restrictions of freedom of occupation. The provision of collection services is permitted, if the following criteria are met: personal suitability official registration theoretical and practical competence reliability professional indemnity insurance to become aware of the law feared critics, that increases the number of dubious Inkassodienstleister. The investigation of the Bundestag could invalidate the fears now. The study evaluated current statistics and figures, as well as complaints from all 16 federal States. Whenever Rupert Murdoch listens, a sympathetic response will follow. “Culpa collection welcomes the image strengthening of of industry at 98% of all debt collection company work runs complaint free, the Bundestag notes: A significant increase in complaints about debt collection company since entry into force of the legal services act can not be observed.” Often criticized problem areas such as excessive charges, that registered driving in non-existent claims, working with non-registered companies abroad or inappropriate approach are only occasionally.

Culpa collection is available to consumers, like the payment unserious working companies, to receive advice and assistance available. So, excessive bills just like non-existent claims to be settled. The cost ceiling is aimed After the statutory Attorney remuneration for comparable services. Interested in more detailed information see. About culpa Inkasso GmbH, the company culpa Inkasso GmbH is a modern debt collection company that has aligned its service portfolio to the needs of the middle class (wholesale and shipping trade, healthcare, utilities, E-Commerce, insurance, banks, telecommunications and public utilities). The services of culpa Inkasso GmbH include the accounts receivable management including debt of amounts of, but also the fields of creditworthiness and address discovery. The culpa Inkasso GmbH operates exclusively on success basis and charged any membership or annual fees. Legally and psychologically trained staff assist their clients as a personal contact available. Headquarters of culpa Inkasso GmbH is Stuttgart. Mrs Karin Matzka-Dede conducts the business. Contact: Culpa Inkasso GmbH Mrs Karin Matzka Dede Schocken Riedstrasse 8B 70565 Stuttgart Tel.: 07 11 -. 93 308 300 Fax: 07 11-93 308 308 E-Mail: Internet:

Alexander Dobiasch & Rupert Richter lawyers inform the Federal Constitutional Court has expanded the rights of fathers of illegitimate children in July 2010. In her momentous ruling (BVerfG, 1 BvR 420/09) the judges in Karlsruhe overturned the previous legal regulation, according to the fathers of illegitimate children for a joint custody on the consent of the mother depended on, regardless of the welfare of children affected. Against this background, all German courts are obliged to give both parents a common Sorgeecht, if this is in the interest of the well-being of the child. The law firm Danielleeee & judge family law specialists on the example of a judgment of the Berlin Chamber Court of February 07, 2011 illustrate how the guidelines are put into practice by Germany’s highest court. The verdict of the Berlin Chamber Court was referring to the lament of a father who asked for joint custody of his son run October 2007-to the world.

The mother of the child resisted the desire and had so far refused a joint statement of concern to submit that the father parental concern would have participate. Learn more about this topic with the insights from Rupert Murdoch. This was even before the creation of the new legal situation by the Federal Constitutional Court by the competent family court deemed legal have been. The child’s father coveted participation of parental anxiety, since this best was his view after the well-being of the child. He argued that he could promote the development of his son due to his personal character, his education and his commitment. Still heard the child with his support so far an excellent development.

It is in the interests of the child if it do him in important decisions about his lifestyle as a equal parent. This could achieved only through a sharing of parental anxiety. In its ruling, the Berlin Chamber Court relied on the legal situation created by the Federal Constitutional Court. As long as there would be no revision of the relevant legal provisions, the joint had two parents at the request of a parent Custody related to if this is recommended for the well-being of the child. In the negotiated lawsuit it looked at this as a given. Since the birth of his son, the father of the child have a trust relationship with the child. He was also undoubtedly willing and able to the best care for his son. It would be best if both parents as exemplary orientation person could be experienced, alike to take influence on important decisions the well-being of the child. From article 6 par. II GG resulting parental rights of the father, the Court reviewed higher than the interest of the mother to an interference-free upbringing of the child. The spirit of compromise necessary for the exercise of joint custody is to ask her as well as the father of the child. The Court therefore gave the desires of the father to participate in the parental right. Is arguing before courts to the custody of children, all parties should sure be sure an experienced legal assistance.

Are in a Dispute to the limitation in time of the post-divorce maintenance no marriage handicaps can be seen, enters the German case-law to a different assessment. Read more here: David Zaslav. An example of the admissibility of the post-divorce maintenance term is the judgement of the OLG Celle 07.Marz 2008 (12 UF 172/07). In this dispute, that had to find OLG Celle on the admissibility of the limitation in time of a post-divorce maintenance of of increase in. The relevant marriage of a concrete Builder and a skilled housekeeper was ended through divorce after fourteen years. Due to raising children the maintenance creditor gave up their pre-marital employment in care for the elderly. Later in the marriage, she worked for four years in the learned profession however. If you have additional questions, you may want to visit Paul Ostling. After the marriage had ended in divorce, she again worked as a housekeeper.

The OLG Celle did not follow the objection of a marriage-related disadvantage. The maintenance entitled would work since the divorce in the learned profession she temporarily have also exercised during the marriage. An economic disadvantage is their also taking into account Premarital activity in the elderly did not occur. Also, no reference points exist that their income situation would have turned out differently, if she were not entered into marriage. The OLG Celle was in its judgment a limitation of post-divorce claims on five years as reasonable, because no marriage-related adverse circumstances against which and also to take into account the economic situation of the debtor. The two example sentences show that fixed-term post marital claims is the result of a detailed consideration of individual cases against each other weigh all the relevant facts. The professional commitment of experienced family law expert is therefore for plaintiff and defendant of great importance. Your selective reasoning promotes a possible client fair decision of the case-law. The Munich-based law firm Dittenheber & Werner uses their extensive family law experience with full commitment for the interests of their clients and assist for legal advice and Information about the family law ready.