EU Member State

Tuesday, 25. June 2019

tax havens in the EU the lowest taxes without conditions” Cyprus and Bulgaria have with only 10% income tax. The EU special zones of Madeira and ZEC (Special Canary, zone) zero to 5% with conditions (creation of jobs or investment). In the context of a company in Madeira, our partner firm in Madeira can provide the required three jobs (3 x 400 euro job). Malta: No taxation for royalties and patents. In addition investment support for resettlement and creation of jobs. England: 21% in the Medium-sized companies set up 300,000 ePfund yield, then progressively rising to 30%. More countries on request or in our expose rank list tax havens, tax the EU.

5. holding locations in the EU as holding locations are suitable in particular Cyprus and the Netherlands. Both countries have the privilege of holding, therefore pure investment income not taxed. Cyprus offers following advantages: infect not the privilege of holding as well as no CFC rules, non-holding activities and be with only 10% tax, dividend payments to a non-Cypriots are subject to principle no withholding tax on Cyprus, regardless of whether DBA facts or not. 6 sales tax for deliveries of goods from one Member State to the European Union in another Member State which is EU to distinguish whether the delivery of a taxable entrepreneur is made for the VAT assessment to an individual, or one of these equivalent taxable final consumers. Deliveries to entrepreneurs in other Member States of the European Union (EU) – for this purpose the own VAT identification number and the one customer in the other EU Member State are required – are exempt from sales tax in the country of origin and in the country of destination by the recipient of the delivery of the purchase tax are subject to. Deliveries to private customers are umsatzsteuerlich under other regulations to deal with, as individuals by the taxation of the acquisition are regularly excluded.


Sunday, 26. May 2019

Currently, the cases in which beauty salons receive post competition associations or lawyers are piling up. “” So many beauty salons were warned off recently, offering a treatment with cavitation and ultrasonic and with statements like fat-off with ultrasonic “or reliably reduces fat cells and cellulite” applied. The watchdog letter urged the institutions to refrain from these and similar statements. The Abmahner rely on the fact that the statements are scientifically controversial and thus violate the law against unfair competition (UWG). A so-called punishment proven commitment and desist is required by the person concerned.

With this, they should confirm that they refrain from advertising in the future, and in the event that you violate this Declaration, pay a penalty (usually 5,000.00 per violation). A debit note of the Association or lawyer is mostly attached to the cease and desist letters. Since the Beauty salons usually not even judge which can are not recovered if the cease and desist letter is entitled or not, they must make use of even a Prosecutor, resulting in more costs, basically in the case of an unauthorised warning. Apart from the burden of cost the defense against such warnings has been difficult. So the problem to find the appropriate scientific evidence concerning the advertising for cosmetic institutes already exists. Because cease and desist letters with short deadlines, that the required evidence within the framework of the deadlines set by the Abmahner can be taught not in danger and the Abmahner goes to court to enforce the injunction. This result in more court and lawyer costs. Even if a successful defense of claims, threatens official can intervene in individual cases.

Currently numerous authorities, medical associations and laser societies are on the point of view, that treatment methods such as cavitation under the Fall health practitioners act. According to this law, the practice of dentistry is reserved only approved doctors and health practitioners. As the exercise of medicine case law here looks at not only the treatment of diseases, but it all activities provided under the law, requiring medical expertise due to their hazard potential. If this is the case of cavitation, in the courts have not held so far, it should be only a matter of time until a judge once to deal has come up with this problem. A legal protection is offered as a result especially for new, still not established treatments.

Constantin Pach Schonhoverstrasse

Wednesday, 20. March 2019

The security deposit as security against breach of contract obligation of the tenant the landlord. It is accordingly in accordance with of article 551 civil code insolvency firm, i.e. separate from his assets with a credit institution to apply paragraph III. The landlord is obliged to make an interest-bearing investment of deposit performance, that common interest rate guaranteed at least the savings with a notice period of three months. The 01.09.2001 tenancy law reform has been allowed the parties to use other system procedures for the security deposit. In any case, the investment income increase the safety performance of the deposit and are to pay the tenant at the end of the lease. To prevent a claim of lessee for damages due to loss of interest, is strongly advised the landlord, to make the facility of the deposit immediately upon receipt.

An exception from the obligation to return is BGB for the rental of rooms in student or youth hostels in accordance with 551 paragraph III. The separation of assets and security deposit on the part of the landlord is prescribed by law for reasons of tenant protection. She would fail, stocks for the tenant the danger of losing his temporary licensed bail due to misuse or insolvency of the lessor. The Federal Supreme Court on the 13.10.2010, decided that a tenant is only obliged to pay the agreed rent if the landlord can clearly prove the insolvency-safe investment of the amount. The tenant violates his contractual obligations, during the lease, the lessor is entitled to cover his claims arising from the deposit. The increase of the deposit amount to the originally set level is the tenant in a row. Upon termination of the lease, a claim for refund of the security deposit and investment interest towards the landlord is the tenant. This must however refund amount in question if he has checks, whether and to what extent subsequent claims against the tenant, which entitle to offset payments with the deposit.

An overall repayment period declines jurisdiction in favour of the individual assessment of each case. If a period not exceeding six months after termination of the lease considered sufficiently often is no claims of the lessor against the lessee are indicated. The landlord has obviously no grounds for a claim check, the reimbursement must be carried out faster. Their interests in the dispute to best enforce the lease, rental agreement parties the competent commitment of a tenancy law experts should trust. The Nuremberg firm specializing in tenancy concerns Pach & Pach is in this context for many years for their clients. Press contact lawyers Pach & Pach Hans-Christoph Pach & Constantin Pach Schonhoverstrasse 31 90409 Nurnberg phone: 0911-56 92 28-0 fax: 0911-56 92 28 27 email: Homepage:

Insolvency Proceedings Of Palmer & Zahn AG

Monday, 26. November 2018

Insolvency administrator denies pending claims arising from participation certificates Munich investors which often conveyed via the trading house driver & Bahe or Accessio, had invested AG in certificates of Palmer & tooth, the 26.10.2011, received the invitation to lodge their claims with the insolvency table some time ago. Who has done this post will now receive from the insolvency administrator or the District Court of Charlottenburg. At this writing, it is communicated that the claims are disputed by the administrator, lawyer Prof. Rolf Rattunde from Berlin, in insolvency proceedings on the Palmer & Zahn AG (AZ 36 p IN 5893/10). What does this mean for investors? An explanation can be found directly on the communication of the Amtsgericht Charlottenburg.

It says, that the claims are particularly disputed, because it’s so-called subordinated claims after the pleasure licence conditions. According to lawyer Thorsten Krause of Cape law firm on investor protection lawyers, this means that in the insolvency proceedings first the pros and normal-priority claims must be balanced. See more detailed opinions by reading what Southwest Airlines offers on the topic.. Only when these are fully paid, a possibly existing rest on the existing subordinated claims can be distributed. The question “arises, whether the pursuit of claims in insolvency proceedings makes actually economic sense, since this would cost” feared lawyer Krause. The events around the Palmer & Zahn AG, as well as the sales of the Accessio are a good reason about to think, to assert additional claims against other opponents. Especially since Mr lawyer Thorsten Krause is known, that an ad hoc release had already given out the Palmer & Zahn AG in 2007, which warned of heavy losses.

Nevertheless this paper was resold also safety-oriented investors according to his findings by the Accessio. According to the law firm of Cape the the damage compared to the Accessio worked closely with the assert custodian possibility of lawyers here. Appropriate actions were filed in the District Court Munich I already submitted. Lawyers advise Cape affected investors, one in the field of banking and capital market law of specialist lawyers advise to any claims to check. Contact: Cape lawyers Krause Appelt Partnerschaft von rechtsanwalten Sonnenstrasse 19 D-80331 Munich phone: + 49 (0) 89 – 41 61 72 75-0 fax: + 49 (0) 89 – 41 61 72 75 – 9 E-mail: entered in the partnership register of the Amtsgericht of Munich, PR 1069

Temporary Work: Equal Pay And Statute Of Limitations

Wednesday, 30. March 2016

Many temporary workers whose contracts of employment were directed to the CGZP likely to void collective agreements, there are entitled to “Equal Pay” up to 3 years retroactively – the regular limitation period after BGB – high demands on the borrowing employer have to. Also claims from 2007 are still not barred, because 199 calls BGB for the start of the limitation period, that the claim arose and the creditor of the circumstances substantiating the claim gained knowledge. Background according to a decision of the Federal Labor Court (BAG) in Erfurt can the umbrella organization of Christian trade unions work no collective agreements in the future complete (1 ABR 19/10). The first Senate made the validity of existing CGZP contracts though no details, but not obvious is why something else should apply to the past. Now, many temporary workers are entitled to comparable remuneration compared with their (former) temporary employer. Should this action way be claimed, must first obtains information about the there paid comparison wage at the user undertaking are. Since January 2003, there is a prohibition of discrimination in accordance with article 9 for temping agencies Nr.

2, 10 par. 4 employee hiring law (AuG). As well, employers must pay salaried employee, which he gives to other companies, with him as workers with the same activity in the user undertaking. This is not true only then when a lower remuneration is provided on the basis of a collective agreement for the temporary employment relationship relevant. This exception is hidden behind the small Bay, “A collective agreement may allow derogations” in 9 Nr.

2 AuG. That means in addition to comparable wage can also other remuneration elements – how about surcharges, Christmas or holiday money – be claimed, the workers of the borrower company, but not the temporary agency workers have received. Statute of limitations starts the validity of claims according to 199 BGB with the Emergence of the claim and the notice of the circumstances substantiating the claim. Entitled to comparable pay for 2007 was created in 2007. It is questionable but, when the workers took note of the claim the circumstances giving rise. The complicated legal situation speaks my opinion clearly ensure that the Statute of limitations in any case prior to the decision of the BAG has started. It is unanimous legal opinion that complicated and intricate legal situations can lead to doubts, that exclude the beginning of the period of limitation until the clarification. Therefore the knowledge of the conditions of eligibility was missing until the decision of the BAG and the Statute of limitations could not start. Thus, the validity of claims of temporary workers on “Equal Pay” begins with the end of the year 2010. The claims in 2007 leave himself so also now still assert. Claim, legal counsel is recommended due to the complex situation. 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:

What Is Important To Note For Cancellation?

Monday, 22. December 2014

Employment law news – the termination of the employer: opportunity or task? Oliver Kern, Attorney – LL.M suddenly it’s there: the termination of the employment relationship. Have you found the notice in your mail box or it is handed personally you by your superiors. What should you do? It would be wrong to do nothing. The so-called 3-week period begins upon receipt of termination to run. This period shall begin from “Access” the dismissal, i.e. from the date to which you keep the letter of the employer in the hands or thrown in your mail box.

Within this period, you must decide whether you want to indemnify accept the resignation or against legally proceed. Only in a few cases, a 100% cancellation is permitted or lawful. No matter what statement you receive from your employer (we have inspected legal notice by our firm.”), also large and well-known companies terminate workers illegal and don’t comply with the legal requirements (notice is incorrectly calculated, the notice is signed by a wrong person, it is objectively no cause for termination before etc.). Many businesses even bet that the workers not committed against the dismissal to the military. For this reason, it is not only advisable but immensely important to legally validate the termination, to not lose valuable rights (for example, reinstatement) or the prospect of a severance payment. A successful appeal against of a notice can lead to the continuation of the employment relationship.

Your lawyer in the position can be alternatively a comparison conclusion of a considerable severance pay for you to win. In both cases, your personal income will be higher than the costs arising from the commissioning of a reputable lawyer. There are basically three types of termination reasons: the behavioral, person-related or the involuntary termination. One behavior-related dismissal comes with a misconduct of the employee into account. The courts E.g.

Hospitality Expenses

Thursday, 8. May 2014

Tax advisor Jurgen Dieter grainy informed business relationships must be regularly established and maintained. This requires that you agreed business appointments and accordingly hosted his business partner. As an entrepreneur you can assert the resultant costs as operating costs. For the cost of hosting from the IRS be recognized, it must meet certain formal requirements. The formal requirements of tax advisers informed grainy from Mannheim. All costs incurred during a business meeting by a hosting include deductibility only for wear hosting event to the hosting costs. For example, meetings with existing customers may be or but also schedules for acquiring new customers.

70 percent of the hosting costs are tax deductible as a business expense. The entertainment expenses are only deductible if hosting from purely business event takes place and a corresponding proof of entertainment expenses, as well as a hospitality expenses Bill are the IRS. The following information must a proof of the hosting costs included – names of all participants at the business meeting – name of the most person (including host) – event of hosting (such as business meetings, negotiations, etc.) – height of expenses – place, date and signature of the most request the Bill – the nature and scope of the hosting services need to are listed individually and exactly. Flat-rate data are inadequate. -Invoice amount (price per dish and beverage) and height of tipped – that invoice must be mechanically created and registered his available for detailed information on the subject of entertainment expenses of tax advisers grainy from Mannheim at any time.