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The Restaurateur

Posted by Sylia on

The requirements for a tax-free or tax-advantaged acquisitions were currently reformed again and makes it easier. Who inherits a company so from the 01.01.2010 or will be presented, remains already exempt from inheritance or gift tax if the company will be continued only at least 5 years and the wage bill is not lower than the value of 700% of the original wage bill after 7 years. Only 15% Steuerzahlt of the contractor if he continues the operation of at least five years and the wage bill for this period at least 400% of the wage summer reached in the year of acquisition. VAT hospitality in the press much discussion was now valid lowering the sales tax rate for accommodation services from the hotel business in advance. The overnight stay in the hotel, for example, only 7% instead of so far 19% subject to VAT. In the hotel industry, which is particularly affected by the economic crisis would be – dropped in the past year not only the number of holiday nights but above all the number of business travelers who make up a significant share of sales in the hotel.

In practice, this can still some lead to difficulties because any additional services, like meals (breakfast, half board, for example) are still with 19% taxable, while the pure night performance is tax deductible. The restaurateur or hotelier must accordingly on the invoice separately the different services or create multiple invoices. 2 also thanks to work and social crisis is the agreed extension of short-time money. The short money (abbreviated also Kug) will be extended by another year, economically endangered companies can introduce short-time working to bridge the Straits so also in the year 2010. At the request of the workers who partially or completely be exempted from work, receive short money in the amount of 60-67% of their previous Nettolohns. .

News

How To Write A Legal Notice?

Posted by Sylia on

First aid for establishing a legitimate imprint. How to write a legal notice. An imprint is to set the Internet users about the relevant information of the page operator in knowledge. Differing requirements can arise for various page operation. Mark Bertolini shines more light on the discussion. Therefore, an imprint is to create carefully. This applies all the more because competitors can warn an incorrect imprint of another for a fee.

Therefore legal advice should be sought in special cases. As a first guide you can follow the following check list: 1 the provider name, legal form and authorized 2. address of operation 3. communication data: phone, fax, email address 4 Court of registration and registration number 5. VAT number or business number 6. Jouranlistisch editorial content the name and address of content responsible 7 regulator 8 capital if incompletely paid 9 professional liability insurance with address and scope to the conclusion must make sure that an imprint of each page the website is accessible within two clicks. Paradigm for a sole proprietorship: pattern name pattern surname pattern 1 1234 model city phone: 123456789 fax: 123456789 E-Mail: VAT identification number according 27a UStG: DE 123456789 paradigm for a society of civil law (GbR): pattern woman and Kenny GbR 123 example Street 12345 sample city Managing Director: woman peace pattern woman, Mr Michael Smith phone: 123456789 fax: 123456789 email:-sales tax identification number according 27a UStG: DE 123456789 responsible for content according to 55 II RStV: Peace pattern woman (address s. o.

News

Citing Obligations

Posted by Sylia on

Obligations protection does not apply following refusal of performance Munich August 2013: usually results in a breach of the policyholder, the insurer in the event of a claim being free performance, explains Auer Witte Thiel. Rejected the insurance to the performance but also an appeal to the obligations is no longer possible. Auer Witte Thiel informs about a corresponding judgment of the Federal Court. The plaintiff was a policyholder who wanted to win the power transfer for Frost breakage by his homeowners insurance. These were built as a result of heating failure.

The building owner was told the insurance, to have been around the time of the failure on the ground to be, but nothing by a heating failure notice. The insurance accused him, the vacant building not sufficiently heated, nor drained the water pipes. Thus, he violated the contractually agreed obligations, leading to a termination by the insurer. More The case, Auer Witte Thiel provides information under available. Then asked the policyholders his insurance lawyer letter to review the facts of the case and now suddenly stated that his wife had last been in the building. Although the heating as we know it no longer worked on said date, it was still warm at this time. The fraudulent deception attempt is recognized by the insurance, which indicated to clarify still further inquiries for the editing.

Because she mailed on the same day but also the confirmation of the cancellation and refund of the overpaid premiums, she forfeited the right to be able to rely on the breach. So the BHG decided the plaintiff in the lower courts had failed. Auer Witte Thiel: Who fraudulently deceives loses entitlement normally, Auer Witte Thiel, any claim for payment is forfeited with a malicious deception. As she only came after the termination, she don’t have one according to the BGH More importance. Because the protection of contractual obligations applies only as long as is the insurance audit – and negotiate. The freedom of services due to fraudulent ends with the rejection of the performance (German Federal Supreme Court, ruling of 13 March 2013 IV ZR 110/11). But there is a way to, rely on the breach, explains Auer Witte Thiel: namely, by the insurance their clients clearly indicates that she then wants to rejoin in the substantive examination. About the law firm Auer Witte Thiel, the specialization areas of focus and the development of core competencies in certain disciplines are indispensable in the legal services sector.

News

Christian Gerd Kotz

Posted by Sylia on

Otherwise the return for you is free of charge.” “10. in case a right of withdrawal according to 312d ABS. 1 BGB, which applies to a distance contract for the provision of services, is to record here the following note: your right of withdrawal expires prematurely if the contract by both parties at your explicit request is complete before you have exercised your right of withdrawal.” For a right of withdrawal pursuant to 485 ABS. 1 BGB is to record here the following note: the withdrawal extended on a month, if not already before conclusion of the contract a brochure about the apartment object is been given to you or if the prospectus not in the language of the State of which you belong to or You are a resident, is drafted. Is the brochure in German, this applies if you are citizen or citizen of a Member State of the European Union or of a Contracting State of the agreement on the European economic area, only if you have asked and not get him to a prospectus in the or one of the official languages of your country. When withdrawal you must reimburse may also a notarization, if this is expressly determined in the contract.” This section shall not apply if none of the above cases is relevant.

11. the following note for financed operations can be omitted if not exists a connected business: did you finance this contract through a loan and you cancel the financed contract, you are no longer tied to the loan contract if both contracts form an economic unit. This is particularly to be assumed if we are also your lender or made use of your lenders with regard to the financing of our participation. If us the loan upon effect of the revocation or the return already has gone to that lender enters her relation to you with regard to the legal consequences of the revocation or the return in our rights and obligations under the financed contract. The latter does not apply, if the present contract is the purchase of financial instruments (such as securities, foreign exchange or derivatives) to the subject.

Want to avoid a contractual obligation as far as possible, you cancel both contractual declarations separately.” When a financed acquisition of a plot of land or a plot same right set is 2 of the above notice to change as follows: this is only to take, if the contractual partner in two treaties are identical, or if the lender goes beyond the provision of a loan and your realty business seller promotes interaction with the by he is wholly or partly own its capital interests, planning, advertising, or implementation of the project Functions of the seller or transferor unilaterally favors the.” 12. place, date and signature bar can be omitted. In this case, this information is at the end of the revocation notice either by the words”or by the words your (insert: company of the entrepreneur)” to replace. ” Contact: Rechtsanwalt Dr. Christian Gerd Kotz lawyer for traffic law attorney for insurance law Siegen road 104 57223 cross Valley phone: 02732/791079 fax: 02732/791078 email: