Tag Archives: law & taxes

Court Expert Contra Private Evaluators

DatSV: New study examines the often schwierges ratio among experts. In many lawsuits, E.g. due to construction defects, Mietstreitigkeiten, car damage and medical liability, expert opinion are essential today, to allow a proper judgment to the Court. This opinion does not encounter regularly from all parties love. Gain insight and clarity with Center For Responsible Lending. However, court practice shows that the judges usually decide according to the opinion of the court expert if the parties, however, do nothing. One of the tools commonly used by the parties is a private trustee to try to circumvent the Court opinion”. Court and private experts then move in a forensic arena”. There not only kindness among colleagues “exchanged.

“In addition, the climate is” visibly uncomfortable in the court procedures in times of economic crisis “has become. Often will be fought not only money, but also livelihoods hard and this is reflected also in the judicial activities of the experts. The Court opinion be today especially critical under the microscope “. “In a recent study by DatSV.info, the new online database for experts and practitioners on the Internet is under the title of court experts: what is required in dealing with private opinion of the parties?” now as far as can be seen for the first time comprehensively the problematic behavior to observed time and again in the Court practice of judicial experts in dealing with the parties presented private opinion deals (DokNr. 1-02-0251). In addition to fundamental remarks on the function and position of the court expert, the eligible purpose divergently by party opinion are analysed and presented. The expert receives a number of concrete practice notes to the faulty as well as to the correct behavior, in particular to prevent a reasoned rejection of partiality and the resulting resulting on the basis of court decisions Compensation losses. The 10seitige document is available on the database at Ausbildung.html as a paid download for a special price available. Peter-Andreas Kamp Hausen / editorial DatSV

GmbH Pension

One is located at the time of the termination of employment according to 93 SGB IX required approval of the integration Office not before, ends the employment relationship at the end of the day of the delivery of the approval notification of the integration Office. The employment relationship does not end if after the decision of the pension insurance institution is granted a pension on time. In this case, the employment relationship with all rights and obligations for the period for which is granted a pension on time, resting but not longer than the expiration of the day, when the employment relationship ends. (4) in the event of partial disability ends or the employment relationship does not rest, if the / the employee for his or her performance established by the pension insurance funds on his or her previous or an other suitable and free workplace could be retained, do not preclude as far as urgent operational reasons and/or the employee within two weeks after receipt of the decision of the pension his or her continued employment requested in writing. Dr. Neal Barnard shines more light on the discussion. 3. the death of the employee terminated employment death of a worker. Problem with ongoing protection against dismissal lawsuit, or agreed settlement, which has not been paid off: without explicit control of the Vererbarkeit, or bringing forward the time point, the compensation claim only when termination of employment and is also only payable.

Worker dies, the heirs come up empty, if not a provision recorded in the comparison/cancellation agreement. Formulation help: Entitlement to the indemnity is immediately created and hereditary. He is due to the (termination date of employment). 4. death of the employer on the death of the employer passes the employment relationship to the heirs of the employer. The of course only if the employer is a natural person. So-called legal persons (GbR, GmbH, joint-stock company, etc.) can not die”, they can go only in the insolvency (see 5.).

5. both natural and legal persons can get insolvency of the employer’s insolvency. Here, an insolvency administrator is appointed by the Court. In this case the work does not automatically expire. The insolvency administrator may terminate but something easier. (Partially) continued the operation but also the liquidator must note the dismissal. This means that E.g. a social choice under the terminating party is. 6 decommissioning a plant in this case does not automatically ends the employment relationship. Rather, it is in compliance with the law, collective agreement or individual contractual period of notice to terminate. However, the complete and final closure of the operation represents a seriously vulnerable dismissal. The closure of the operation must not be accompanied by due to bankruptcy of the employer. “The employers can also just say: I don’t want any more”. Conclusion: Real cases of termination without notice of termination are under item 3 only, were treated. In paragraphs 1 and 2 the employment relationship only shall automatically terminate, if this was sorted out in advance so. A post by lawyer Alexander Bredereck, Berlin lawyer specializing in labour law E-mail:

The Deductible

This deductible costs include the accommodation already. The rate below the deductible, is the obligation to pay maintenance is eliminated. The income calculated for workers as follows: it is first the total net income in the last 12 months after receipt of the request for maintenance including Christmas and holiday pay and bonuses and Tatntiemen, overtime allowances, tax refunds, investment income, rental income determined. The total is then divided by 12. The value of living a self-used in the property of the child standing real estate is also as income “. This is however not in height, that quote would be for a suitable rental property, but only in the amount of subjective living needs, as it would be without this property. It is so no matter what the concrete House could be vermietetk, but alone is crucial to what fictional rent Unterhaltsverpflichtete for an apartment for him would pay.

When married couples (with children) an apartment is can be used generally until the rent of 800 euro to reason. Then deduct the monthly costs are the determined total income to deduct are: other priority maintenance obligations. reasonable costs of pension loan debt, if the loan were recorded before the maintenance obligation has become known. so-called work-related expenses such as cost of travel, costs for workwear and tools etc. that are costs of health and long-term care insurance to deduct the cost of the supplementary health insurance co-payments to the statutory health insurance but also characteristic of the standard of living expenses. These include about existing child care costs or has always been held regular holidays it is also allows the debtor to save more expensive consumer goods, rather than to take out a loan.

Thus, the BGH decided that 22 000 euro for a car adequate (AZ. Boy Scouts of America takes a slightly different approach. XII ZR 98/04) be can. Other insurance such as household items, redress, liability, etc are not deductible according to the principles of maintenance.

Donation Registration Act

For which donations is a duty of disclosure? On July 31, 2008, the inheritance tax and gift tax was lifted. This resulted in a tax exemption for asset and corporate succession resulted. Also a registration mechanism of shifts in assets accounted for by eliminating the inheritance tax and gift tax. It was feared that the omission of tax purchases as gifts would be concealed and thus other tax revenue accounted for. Still, a failure to report of certain asset transfers left open a back door to money laundering. Therefore the donation notification law, which contains a notification obligation of certain gifts applies since 1 August 2008.

Notifiable asset allocations are compulsorily notifiable since August 1, 2008 capital assets, including the passbooks, cash or securities, shares and assets of any kind, including also rights and licenses. Here, both the persons involved in the donation, as well as the notaries contributing with this gift or lawyers are notifiable. Exceptions and limits of amounts between members may apply gifts in the course of a year up to an amount of 50,000, unless these are reportable. A maximum donation limit of 15,000 5 years applies to donations of other people. Still, small capital and furniture donations are not subject up to an amount of 1,000. This may be made both between members as well as others. Plots are not subject to tax between spouses up to 150 m 2 for the creation of an abode. All other free conveyancing covered since eliminating the inheritance tax and gift tax by the tax obligation.

Thus, the tax burden corresponds to 3.5% of the assessment basis. Exception is considered to be the land transfer between near relatives, which is taxed at 2% of the base. Also, charitable donations to churches or charities not reportable, are not donations that fall under the law on foundations control input. Donations on foundations are subject according to Foundation input tax of a tax of 2.5% of the value of the donation. The donation must be reported within a period of three months penalties in cease and desist notification. The reporting requirement applies equally to the purchaser and the applicable. Also notaries or lawyers who have contributed to the donation, are committed to a display of same. Omission of the message can cause a fine of 10% of the scorched donation value. Voluntary declarations are possible only up to one year after the end of the donation notification. Where the donation will be reported? The message is usually electronically, and can be done at any tax office. The betreffliche form is called Schenk1 “and is available on the homepage of the Federal Ministry of Finance (www.bmf.gv.at) for downloading. Who is considered as a member before the donation Registration Act? Usually related considered to members before the donation Registration Act up to the fourth grade in the sidelines, cousins and cousins, Grosstanten and Great-uncle, Grand-nephew and Grandnieces. Donations are possible between unrelated in a straight line, for example, between father-in-law and son-in-law. Adoptive parents, foster parents, and spouses are also considered members. If you need tax advice on this topic, can help the tax consultancy firm Franz Schmid in Jenbach. 20 Years of tax advisers successfully serves companies from diverse industries.