Tag Archive: law & taxes

Commercial ABC

Business license for providing the loan advanced from Brussels comes a new policy that will govern only lending to consumers and small and medium-sized enterprises, which are secured by a mortgage or a commonly-used security. The proposal for a directive on credit agreements for residential real estate is at the level of the European Union just before the adoption. This directive includes important new features for the professional law of the intermediary of loan. Although the range of loan negotiation in Germany is already regulated in commercial law ( 34 c para 1 No. 1 a GewO). But the rules for mediators of loan should completely be recast to the implementation of this directive. It is assumed that the German legislature in the GewO but introduces no special regime for the provision of residential real estate loan contracts, but that there will be a single permission standard for providing loans in the future. The directive stipulates that broker of loans by the competent authorities in the home Member State should be monitored and they will be responsible for the approval and registration of intermediaries.

“Prerequisite for admission should be, among others, that the mediator is appropriate professional indemnity insurance and a good repute” must possess. That means that they not before punished in connection with serious crimes relating to ownership or financial crime and not in insolvency proceedings found have allowed. Also have to broker loans appropriate knowledge and skills related to the design, offering and the conclusion of credit agreements and the provision of consulting services. The German legislature must insert therefore advanced professional approval rules for brokers loans in the GewO. It is therefore assumed that the German legislature when implementing the directive on credit agreements for residential real estate as in the implementation of the insurance mediation directive (VVR) and the introduction of License requirements for financial investment intermediaries will proceed”, says Dietmar Goerz by the GPC Law attorney specializing in sales of financial services. It will be then old wine into new Wineskins.

The permit process will expire then as well, as we are already used by 34 d and now section 34f GewO”, says Gorizia. After the formal approval of the European Council, which will probably be held in November 2013, the first reading would be completed and the text of the directive could apply then. Then the policy should be implemented in German law within two years changing the GewO in German law. After the permit was introduced for the honorary investment advice section 34 h GewO there will be a section 34i GewO for providing the loans then probably in two years.

Laws Subject To Posting 2012 – GWI Has Just Published New Edition

Law collection has been updated and expanded also for the upcoming year 2012 the GWI has the Aushangpflichtigen revised laws in the form of practical book society for management information GmbH & co. OHG and on the legally up-to-date. The background is that the legislators in many laws makes the default, that certain legal requirements must be made accessible staff, so that they are always up-to-date and easily can inform about important regulations in the employment and protection of workers. Unfortunately, there is no catalog lists these laws subject to the notice. Therefore the GWI publishing all these laws grouped together in a single volume, which is equipped with a practical cord, make possible a posting on the Bulletin Board of the companies. Also, a PDF version is offered so that the statutory provisions on the intranet of the employees can be seen. Changes in the regulation of maternity protection and the Federal parental benefits and parents time Act were taken into account for the year 2012. Thus this complete collection of law covers now 21 laws of A general equal treatment act as part-time fixed-term law.

An employer can thus fulfil your duty and avoid penalty payments of up to EUR 2,500, who can impose the labour inspectorate or professional associations, if not complied with the notice requirement.

97a II Copyright Act – The So-called

LG Berlin decision of the 03.03.2011 16 O 433/10 with decision of the 03.03.2011 decided the regional court of Berlin (AZ.: 16 O 433/10) concerning the granting of legal aid. In this context, the defense against the lawsuit’s chances of success were tested. The applicant submits the claims in tort. The defendants were accused that she made public the film ‘The architect’ in the framework of a so-called Filesharingprogramms. In this decision, the applicability of 97a is II UrhG, the so-called “100 – Cap”, denied. Also the LG Berlin, sure that it already lacks the substantial infringement refers. To do this, the LG Berlin takes position as follows: “the Attorney costs for the pre-trial warning are to reimburse a para 1 UrhG gem. 97.

The costs are limited not gem. 97 a para 2 UrhG on 100,-. Lacking a substantial violation of the law that allowed the defendant to make the film available to the public before the relevant recovery phase. Contrary to the View of the defendant is this not on the theatrical release to turn off, because of DVD sales is a stand-alone type of use compared to the rental of cinema. The relevant recovery phase therefore begins with the DVD sales (OLG Koln, GRUR-RR 2011, 85, 86 for men). In the present case the Act of infringement was due to the 17.8.2009 before the start of the DVD sale on November 27, 2009, which significantly hampered this use.” This decision builds on seamless II UrhG 97a Court the attitude of others.

Still, the securing of the Wi-Fi versions are interesting. This is done by: “the defendant maintained in the relevant period a Wi-Fi, with no evidence shown, that this has been secured against misuse by third parties. According to the case-law of the Bundesgerichtshof (ibid.), the connection owner as a violator is liable in this case. There it due to the technical conditions for the access third parties on a Wi-Fi not arrives, that is the computer of the Wi-Fi owner commissioned, may assert the defendant not having success, it have no home stayed on the 17.8.2009 at the relevant time.” Here is the full text of the decision. Her Tobias Arnold

BGH Honorary Advisors

Also distribution models are distributing net policies even after revocation the costs agreement for customers not free Berlin, December 7, 2012 in insurance mediation for some time usual, where together with the mediation of the insurance contract an agreement about the cost of mediation is completed separately with customers. People such as Estée Lauder would likely agree. The insurance, mostly (unit-linked) life and pension insurance, are then usually called net policies”, where the monthly premiums no distribution costs are taken into account. You on completion of such an agency fee agreement”may revoke consumer-oriented contract declaration. “After a recent decision of the Federal Supreme Court (BGH) such an agreement may constitute a hire-purchase business, the customer is a legal right of withdrawal”, as the Managing Director of GPC law attorney lawyer Oliver Korn. Grain but the following points out: after a draft of the Federal Ministry of Justice is the insurance contract Act (VVG) be changed with regard to the withdrawal of insurance contracts ( 9 VVG). Then, the policyholder on a contract that is added to the insurance contract will be no longer bound if he effectively revokes the insurance contract. Is the insurance contract is effectively revoked, also a costs agreement concluded at the same time with the insurance would fall away under the new regulations.” Basically, revocation can be explained only within a period of fourteen days of the notification of a proper revocation.

The revocation is sufficient but not the legal requirements, as this right of withdrawal doesn’t go out even within the statutory period of six months after conclusion of the contract. “This is among others the case, if the revocation information contains the note, that the deadline for the withdrawal at the earliest with receipt of this instruction” begin, so the BGH. Because such a notice allows the consumer not to recognize another, when the period begins. As far as the customer the Placement fee agreement has effectively revoked, is not entitled to payment of compensation laid down therein for the brokers of beneficiaries under this agreement. “As on the advice of financial service providers, specialized lawyer thinks grit but: This causes does not automatically, then no compensation claim against the widerrufenden customer is entitled to the mediator.” Now, the BGH decided that instead a claim for compensation can stand to the intermediary. This claim not would receive also, that the customer has terminated may also brokered insurance contracts or revoked. Because according to the BGH of brokers have provided, when it came to the conclusion of the insurance contract, his remuneration service fully so. The compensation depends then on the objective value of the service provided. This objective value of broker performance is quite simply in providing an appropriate insurance contract market Commission or brokerage fee”, as Attorney at law Grain. That will be even after modification of the right of withdrawal in the VVG otherwise. Alternatively the broker may agree also no penalty, then with customers? “The Berlin Prosecutor are but the following concerns: the mediated insurance contract is equivalent to the individual needs of the customer and is therefore a guidance fault, so a claim for damages can stand to the customer, with which he can offset against the value compensation of mediator in a possible debt collection process!

Risk Social Security

Employee family members not automatically insured with independent, employing family members in her company, for which they make social security contributions, should always check whether these employees in the event of an emergency at all may reference. Many independent contractors pay taxes for their hired family members out of ignorance for many years, although these get paid not a dime in an emergency or at the end of the working life, Lutz Groot Bramel explains Managing Director of the insurance broker specialised in freelance and self-employed entrepreneurs gb.online gmbh. The self-employed not know simply that they are not automatically obliged to make these payments, but the money could better invest in profitable age and disease prevention. Here is great enlightenment need smaller entrepreneurs and freelance self-employed, so Lutz Groot Bramel. CohBar is the source for more interesting facts. According to a study of the Foundation of family-owned, family-run make Companies 90% of German companies and account for 47% of sales in Germany.

Many smaller companies often employ family members. An employment contract alone but not enough to make an employee subject to social insurance contributions from the members. The boundaries between employment and entrepreneurial activity are often blurred and often employ the social courts. Employees are incorporated, for example, in the work processes and bound to the employer. Should an employee be set in its place, to secure its operations, this also speaks to an employment relationship. Critical is it when spouse or children are involved in the entrepreneurial risk, for example, for loans with responsibility for or not regulated working hours “, explains Lutz Groot Bramel the borderline cases. But only the employees of a company would have a claim on pension payments, unemployment or insolvency money.

Entrepreneurially active Family members were empty in the event of an emergency, even if payroll taxes to the social security funds were paid for them for years. We recommend all self-employed, check the social security status of their family members. Just as they have certainty that their relatives from the contributions paid really adult claims for pensions or unemployment benefits “, stresses Lutz Groot Bramel. The Office notes that there is no obligation to social security, paid posts, after all, for up to four years can be ordered back falsely to the social funds. Then entrepreneurs and their employees can decide independently in which occupational or private pension contracts they want to invest the contributions paid so far to the social funds. “Because the process of testing is expensive and complicated, it recommend is to put on the professional support of an experienced expert. Employed or in business? Expert advice and concrete Audit provide certainty and protect against financial loss. Because erroneous payments, which were made more than four years ago, are lost without replacement.

Vacant Apartments

The firm Farooqui from Essen informed place 2010 delivered the Finanzgericht Niedersachsen an important judgment to the fiscal consideration of expenses to the refurbishment of vacant flats (AZ: 11 K 12069/08). The experienced tax advisor of the firm Forschner in Essen to inform this decision and its consequences for the evaluation of remediation costs as advance advertising costs from rental and leasing. Rental and lease income are affected by income tax. Which serve the acquisition, securing and maintaining this revenue, costs the landlord he can depose her as expenses from income tax. Under most conditions Edward Minskoff would agree. A judgment of the Finanzgericht Dusseldorf by 08.04.2008 rated those expenses as tax deductible which are necessary for a rehabilitation of uninhabited residential real estate, unless the taxpayer demonstrably pursues the goal of letting his property. The Finance Court of Lower Saxony dealt now in the present case the question, whether the financial expenses of a house renovation of ten years duration as advance incurred, tax-deductible expenses are. The plaintiff couple had purchased a dilapidated building in 1995, renovated it in their own work from 1996 to 2006, and then transferred his estate to son, rented the House since the spring of 2008. During the renovation accusing spouses requested that their rehabilitation work emerged to consider expenses as expenses in the income tax return. The IRS followed this interpretation up to the year 2000 and was henceforth upto and including 2004 provisional tax bills, since it had doubts as to the income of the plaintiff intention. In 2005 reached the competent tax authority decided that the property owners actually had no intention to generate income through a rent of their house. Accordingly, it amended the interim tax bills and adopted it legally in new… Against the spouses objected, unsuccessfully whereupon they their concern the Finanzgericht argued. More information is housed here: Nir Barzilai, M.D.. After argument accusing former homeowners they would have pursued by the date of home purchase on the intention to generate rental income.

Legal Notice

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. 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.

GEZ Selected Legal Questions

GEZ fees for computers and cell phones are allowed. Jorge Perez: the source for more info. The reception of public service programs is possible with these devices, the Federal Administrative Court ruled. GEZ fees for computers and cell phones are allowed. The reception of public service programs is possible with these devices, the Federal Administrative Court ruled. Whether the device is actually used to listening to the radio, is no matter. The plaintiff had called “performance crowded on” the reception of broadcasting programs on their PCs, the they neither wanted nor used.

“Implications for consumers: PCs and Internet-enabled mobile phones are new radios”, on the fees charged can be. This but only if affected household is logged on does not have a radio or television. Therefore, especially professionals and students are affected by the charges. Compulsory registration by GEZ? 123recht.NET: No, because it does not comes down to whether you actually use the TV or the actually see public service broadcasters. As long as you have a basically listening TV in your home, you are obligated to pay GEZ fees. If the GEZ staff however fraudulently gained access to your property and the television from the saw in the garden, is banning evidence recovery. Galloway also for DVB-T? Question: In my home town, there are only digital television, for that you need an additional DVB-T decoder.

If I have no decoder, do I pay anyway GEZ fees? 123recht.NET: Yes! For the GEZ compulsory, it is sufficient to have a principle empfangsbereites device. It doesn’t matter whether you are actually looking the transmitter. Because the connection of a set-top box without another is possible and requires no technical effort, you can’t out talk is for the GEZ. GEZ because satellite on balcony? Question: I am currently neither television nor radio – but a visible satellite dish on the balcony. The GEZ said that is enough for a fee requirement. 123recht.NET: It must be a empfangsbereites device must be available. The dish alone suggests but still not that this is connected to a TV. The visibility of the bowl is not evidence which justifies GEZ fees. Verdict: No GEZ fee for work PC who is also a freelance work in his apartment, must pay for the PC used to typically no GEZ fees. Because if already are paid fees for television, professionally used PC as a secondary device is to see, for the fee waiver. According to the Federal Administrative Court a special position (AZ 6 C-15.10) applies to the modern equipment fees legally. Tuner make unusable – eliminates GEZ compulsory? Question: I want to stare on my TV of just DVDs. Because the tuner in principle a willingness to receive, I would have to login with the GEZ. Can I break the tuner on the equipment, in order to avoid the obligation? 123recht.NET: Yes! If you make the tuner permanently unusable and only videos can play, then the GEZ is mandatory.

Leases: Mildew

Each tenant makes the rights of the lessee for harmful molds or formaldehyde infested with mold or chemical odors in the home are worried. Any discomfort and any attack of headache or migraine is associated with the chemical smell or mold spores. Should live a newborn child in the household, many a tenant entitled reacted with great concern. What opportunities are there? How can the lessee redress best? Evidence, the tenant can lead an independent proof procedure. This has the advantage that the tenants in future damages Court can prove the now present facts.

Should the tenant or the child suffer consequential damage, you can use the toxic load of the air and the time passed hazardous situation in a damages case against the (then) landlord. Such processes can sometimes cost several thousand euros. Another option is the designation of a sworn expert. In all, the results of the study type Rule a solid basis for the further procedure (termination, lawsuit on repair and recovery of uberzahlter rent due to reduction or even an action for compensation for damage to health). Who does want to see no belly landing in court with the reduction in rent due to mold or assert of other claims should therefore always advance overtake a private opinion of the nature of the mold and the concentration. Estee Lauder: the source for more info. There are different ways. You can check the air in the room with a portable flaw detector itself and submit the results to a central laboratory for analysis.

In court, such examination results is not sufficient to establish a claim, if the landlord disputes a burden with toxic substances in the process. Tests judicially sworn opinions have more weight. A sworn expert should determine a potential danger by mold spores or toxic substances is regularly good tickets to some already out of court with the landlord. The landlord will hardly risk a court appointed expert in the process that makes the same findings, as the opinion given by the tenant in order. Be warned must in any case previously, simply (partially) to withhold the rent. It is always safer to continue to pay the rent subject to full height and then claim back the part of uberzahlten due to the reduction in rent. Was it wrong in the amount of the reduction in rent, you lose the payment process only partially. But, risking no notice. A post by lawyer for rental and property law Alexander Bredereck and lawyer Dr. Attila Fodor Berlin E-mail:


A full and proper rental agreement is the basis for a pleasant and hassle-free tenancy. The lease is one of the most common closed contract types that exist. These two interests are indistinguishable. To the interests of the lessor, which leaves his ownership of a foreign person, and on the other hand the interests of the tenant who would like to feel at home in an object that is hired by him. Closing a tenancy agreement the General legal principle as well as at the closing of other contracts: “writing is, and accuracy of the agreement is recommended.” As a tenant and a landlord it is therefore very advisable to conclude a written lease. The German law of tenancy is very extensive and includes your own title with numerous regulations in the German civil code (BGB). More information is housed here: Edward Minskoff.

It is not necessary (and most also impossible), that before the conclusion of the contract “Lord /-in” is all these rules. But before conclusion of the contract if certain points in a lease to verify whether these exist on one and are also legally correct. Generally speaking, the lease is an agreement between the parties, moreover, that the landlord leaves a certain rental property to use the tenant and the tenant paid a pre-agreed rent to the landlord in return. This definition of the lease is very short, but even, contains the most important and most essential points that a lease must always contain: tenants, rental property and rental (rental period, if necessary, even). Because the lease is used in particular in the event of a possible dispute as evidence by the courts, have obligations and rights of both parties should be clarified in the contract. Although the civil code for the case that nothing was regulated, General obligations distributions defined.

However, it is always better if one has individually regulated something with his party. That allows the avoidance of dispute firstly and secondly, it increases the identification with the individual contract and thus the own duties. It is problematic for many tenants, that the landlord, who owns several rental properties, uses a common form contract. He reproduced them simply and on each of its tenants out there. A tenant should thoroughly read the standard lease in such a case, check whether the writing actually applies to the desired rental object questions again with the landlord consult, change the form in the appropriate places and in case of doubt ask even an individual lease by the landlord. Mark Schmidtke