Since 2007, expenses for a domestic Office tax only as advertising or business expenses may be deducted if the study is the focal point of the entire professional activity. Fiscal courts and the BFH doubted already last year, that the deduction limit is constitutional. Now, the Federal Constitutional Court decided (decision of Constitutional Court of the strahltechnik): the constraint of the deduction … [Read more...]

Clean electricity from clean sources is becoming increasingly popular. Therefore, many homeowners have built a photovoltaic system on their roof. With such a plant, green electricity is generated from solar power. The homeowner even consume a portion of the stream, the rest is fed into the public grid. Thus, private home owners are entrepreneurs, which entail sales tax, business tax and income tax. … [Read more...]

The divorce of marriage comes under German law only then into question, if their failure is fixed (section 1565 para 1 BGB). The family law specialists in the Munich law firm Dittenheber & Werner outline, according to which determined in the breakdown of the marriage. Significantly for the answer to the question whether a marriage a failure is to be regarded, the §§ 1565 are BGB, 1566. You … [Read more...]

The judgment of the Court of Justice, as a result the Casino licences legal conditions of the EU do not match, a lot of draws. A court in Innsbruck has now acquitted an illegal machine operator. It is a completely erroneous legal opinion to judge the decision from Luxembourg in gambling as a free ticket for the opening of new 400-plus. With this statement of the financial State Secretary replied … [Read more...]

The employer's insolvency results by no means that the dismissal is invalidated. The opening of insolvency proceedings is not the automatic termination of the existing working relationships with the result right only. These continue to exist rather without lawful termination of the opening of insolvency. They are particularly at risk, what should induce the employee to increased care. The dismissal … [Read more...]

As a provider of erotic articles it should be initially aware, as their own products legally classify are. Erotic clothing, erotic items such as dildos, etc., it is still quite manageable. Such articles are subject to typically "only" the need for counter Ständerecht, the equipment and product safety Act (GPSG), if any textile legislation or further when electrical equipment special (battery regulation, … [Read more...]

One of the significant design decisions in the context of entrepreneurship is the choice of legal form. Due to a variety of different effects she can represent as extremely challenging. The Brunswick accountant and business start-up expert Monika Nadler explains basic tax law differences between capital and partnerships in this regard. Tax on profits The profits of corporations designated are charged … [Read more...]

In the banking law, numerous provisions for the protection of customers are standardised in Germany. Banking operations are often involve high risk. For this reason, it makes sense, the contractual partner of the Bank before a contract indicating that he is in process to enter into a legal transaction, which may be not a commonplace and connected to the other with far-reaching consequences. Such … [Read more...]

FOCUS-MONEY lists as TOP law firm Dr. Joachim Dalmer The business magazine and mandatory stock exchange newspaper FOCUS-MONEY is called the 140 German top tax law firms and lists also the Office of Dr. Joachim Dalmer as TOP law firm. Each year with a circulation of 600,000 copies monthly magazine FOCUS-MONEY performs a nationwide tax test in collaboration with the tax magazine of NWB-Verlag, Herne, … [Read more...]

There is nothing which does not exist and everything is a click away.  Hardly has entered a term or a question in the search engine and get the matching offers. Song, a route planning, cooking recipes, movies, photos or even a suitable partner for sports, leisure and family. And best of all - all for free! In any case on the first view/click. Really is everything for free? 1. Currently piling … [Read more...]

The room tax Act 1920 is a legal-historical relevant standard in the field of tax and tax law and adopted at an early stage of Republican lower Austria by the local State Parliament. Through the analysis and evaluation of the paragraphs, objectives, content, and full clauses of the room charge the material and formal content to are explained in the sense of a legal fact research here now in detail. … [Read more...]

Specialised Solicitor for labour law Alexander Bredereck, Berlin to the termination of employment due to retirement, death, incapacity of the employee and to the question, what happens when similar happens to the employer. Contracts end in very different ways. It is not always the termination of the employer or the employee. Below I figure beyond the termination situations of dismissal and suspension … [Read more...]

Repayment clauses in termination prior to completion of training (content control) are effective. The Federal Labor Court (judgment in v. 19.01.2011, AZ: 3 621 / 08 AZR) a repayment clause of the employer considers to be effective. The case: The employee was employed by an establishment of the savings banks since February 2002 as a banker. In June 2006, the parties concluded a programme agreement … [Read more...]

The proportion of private usage is flat rate after the 1% rule to determine if workers results in no mileage log. An additional advantage of a reward must be captured for journeys between home and workplace. Now, the financial management allows also to that the journeys between home and workplace are taxed according to the actual number of trips. For example, a worker shall, in April 2011 only on 6 … [Read more...]

In 2011, the German legislature with the tax simplification Act 2011 plans a number of changes to the German tax system. The changes associated with this project to the taxpayer of the Mannheimer informed accountant Jürgen Dieter Körnig. The year's tax simplification Act will enter into force on 1 January 2012, mostly. However some tax breaks will gain already, retroactively effective to the … [Read more...]