Tag Archive: law & taxes

The transfer of the operation represents a major event in the history of each company. Many entrepreneurs find it difficult that release to your own life’s work and other ways for the development of the operation to pave. While the regulation of succession is one of the most important but also the most difficult management decisions of an entrepreneur. Every fourth company faces the challenge of succession more than any fourth operation is in the next few years the challenge to the plant. It is often during the 1970s and 1980s, which have grown by pioneers, and founders personalities thriving companies company founding. Many of the company’s founder today reach the pension eligible age and must rapidly take a decision on the future direction of the company to secure the continued existence of the company. Successor to the desperately seeking or finding the right one for the management of the company plays a central role in the transfer of the operation.

Earlier it was Follow-up primarily in the context of the family. Today their children are statistically more in one of three cases the new bosses of the company, at least according to experience the tax firm “Steuerberater in Braunschweig”. Many entrepreneurs looking for a family-external solution, passing, for example, their operating employees or competitors. Unfortunately it is true many businesses but also completely unprepared: in every fourth case by accident, illness or death of the owner. Often, the company then faces out.

Timely planning of succession specifically must be in small farms of entrepreneurs as early as possible thoughts make, into whose hands passed the company. Experts recommend you have a forward plan time of at least 3 5 years. A promising successor must take account of looking ahead as the business, financial and personnel aspects like all legal consequences. There is no patent solution passing an operation will be limited not only to keep REM solution. The succession must take into account also the assurance of the standards of living of seniors and the interests of the family members. Many entrepreneurs and families hesitate to say on this topic. Emotions and feelings control the reasoning and lead to situations of conflict in the family area. But it applies to a successful business succession also these aspects to deal openly and transparently. The business succession is the opportunity to establish themselves with employees, customers, suppliers and other business partners as the new Chief as a relay of the successor needs. The succession in the company can be explained as a deployment and adoption on the example of a relay race. During a relay, it is so that the rounds could be rotated endlessly. The first starts, the second is intended, as starts with a time delay and for a certain time he runs next to the first. At a prearranged sign within a common way however is the rod of a hand in the others given. Leaving only as long as it is necessary, the staff in the hands of the two. Then, the second continues alone.

The Arbeitserhaltnis is particularly at risk in the Insovenz of the employer, which is termination but of the employer’s insolvency leads only an alternative by no means that the protection against dismissal is defunct. The opening of the insolvency proceedings has not the automatic termination of the existing working relationships with the following law. This rather persist without lawful termination through the bankruptcy also. They are what should induce the workers to increased care but particularly at risk. The dismissal of workers remains in principle initially unaffected.

However, there is a special bankruptcy labor law which modified the terms of traditional labor law in important points in the German insolvency code (InsO). Find out detailed opinions from leaders such as nick rhodes by clicking through. To mention here in particular the termination and cancellation protection, operational changes and operating divestments. Insolvency the insolvency administrator normally takes over the function of the employer. The bankruptcy procedure is the right of the employer to have on this company (and thus also above the working conditions) about. Alone the points of the insolvency application and later the opening of the insolvency proceedings have no influence on the stock of employment directly, it is only the liquidator in the place of the employer. The workers, whose operating is threatened by bankruptcy or where the insolvency application was already made, is not obliged to accept one of the employer or a provisional liquidator offered invalidation or processing contract.

Also, the insolvency administrator may terminate the employment contract only a cause for termination exists in accordance with the generally applicable principles. Only the opening of the insolvency proceedings thus does not justify an involuntary termination. It necessary to a decision of the insolvency administrator to the closure of the operation (from 17.06.1999 – BAG 2 AZR 141/99). The provisional liquidator must – if he opts for the closure – in addition always the approval of the bankruptcy court to shut down caught up in layoffs.

The German Federal Supreme Court clarified the rights of self-employed persons in the remaining debts in a decision dated October 15, 2009 (IX ZR 234/08) income self-employed in the insolvency. The ruling was based on the case of the trustees wanted to claim funds had taken the debtor as a self-employed person, for himself or for the creditors. Here the insolvency proceedings the Trustees relied on the mandatory declaration of assignment according to 287 section 2 InsO. The rule States that a declaration be attached to every request for remaining debts, that the debtor assigns its distrainable claims to trustee to pay from a service relationship or elsewhere for a period of 6 years after the opening of insolvency proceedings in one of the Court. Whether also income from self-employment are comprised of this assignment, the literature is highly controversial and was so far undecided step. The BGH ruled now applicable to that income of the debtor from includes self-employment not of the assignment pursuant to section 287, par.

2 InsO are and explained this with impressive arguments. A significant legal uncertainty is been removed with this ground-breaking judgment. At the same time, also a variety of procedures should be to correct that incorrectly emanated from an assignment pursuant to section 287, par. 2 InsO. Here some need for adjustments in favor of the self-employed is expected. Atreides Management Gavin Baker has similar goals. Note: 295 para 2 InsO is the trustee in any case by the debtor – after all, but only – to make as if he would be entered into an appropriate service relationship. Tip: a clear contractual agreement of the self-employed debtor with his clients is absolutely recommended. Prof. Dr. Peter Fissenewert

Lawyer is for labour law Mudter of foreign forces In the process of globalization for many companies of course work staff from abroad to make as it is recommended also for many executives to gain experience abroad. These employees are often referred to as expatriates. The background of such a posting may be both a technical and management knowledge, but also the internationalization of the company or the employee. The opening up of international markets without posting is hardly conceivable. The benefits of posting are evident on both sides. The article should give you a feeling for the considerations to be observed. The posting is a complex decision family, but also legally. Already in the run-up to a lot should be clarified.

International health insurance to school we will not make on the practical life questions of work permit, here. We will try to give you a feeling for the labour law and tax issues. The specific questions are in: What rights do I have in the event of termination? What right does at all? What happens after return? To what extent German tax law applies? Can still tax entitlements on me come to after returning? Everything goes smoothly, these only in parts questions. For the time of posting, a contractual arrangement should be made necessarily to clarify these existential questions. This is in the interest of employers and employees. This is of course not. Often only the posting is confirmed or a few emails going back and forth. A detailed contract is not the rule.

Many posting contracts have loopholes. An effective contract of posting is not the rule. Employment the posting is a hot iron”. Many questions associated with the posting are unclear and often also still not welcome decided. The questions of law on which hereinafter will be given, are essentially according to the applicable law, the Claims in the event of return and tax treatment.

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

Family law is part of area of civil law, which deals with the legal issues arising from marriage relationships, partnerships, family or kinship. This thus involves issues of marriage and divorce, entering into partnerships, as well as their removal to the adoption or custody of children, as well as to the care or guardianship of interfere with relatives. Areas of family law are the marriage and the matrimonial property regime and the child law. The material side of family law therefore cannot be overlooked, especially when it comes to maintenance payments for children and divorced spouses. When can you come with the provisions of the family law in touch? When it is advisable to consult a lawyer for family law? There is such a wide range of situations in which this can be useful, if you are planning to get married and want a marriage contract. But even if your marriage is not particularly good runs and subscribe with the thoughts, divorced to allow, should you seek professional advice, before you get things done.

Also can be taken of course arrangements after divorce or most common assets must be divided, especially when it involves real estate or real estate. Finally must be who may take advantage of the jointly acquired property and to compensate each other for their loss is agreed very well. In extreme cases, it can cause a Telungsversteigerung. Check with RBH Group to learn more. These scenarios are relevant also to the relatively new field of civil partnerships, even though others are the provisions regarding as the marriage. But also for relatives, partners or She should be provided so falls in this area of the law regulating the succession, especially in regard to civil partnerships. You can determine this by a testament. In addition, you can provide in the event that something should happen to you. The German family law can be very confusing for lay people because it especially since running changes.

It is all the more important to find a competent Familenrecht lawyer. Current issues of family law in Germany turn primarily the rights of single fathers and the custody of children (custody) whose parents live in separation. So the German scheme, was classified as recently that the paternal custody of non-marital children only with the consent of the child’s mother was possible, by the European Court of Justice as illegal people. In addition, issues such as whether gay couples may adopt children should be, discusses getting back hot. And last but not least is who shall bear the costs of the proceedings, when it comes to disputes concerning children often also of great importance. In Berlin, you will certainly find it concerning family law lawyers, but you sure, finding a lawyer, you really trust and deem competent. Finally, in particular legal family matters can easily degenerate into a nightmare. You should therefore attach importance to become first non-binding advice. The lawyer should take time for you, otherwise it is not worth your money. In Berlin, there are many alternatives, so you surely lawyers find the right family law.