The tax consultancy Hilde Christine Walther informed traders, entrepreneurs and freelancers are subject to the obligation to create financial statements, where they provide evidence of the result of its economic engagement in the previous year. Tax advisor Hilde-Christine Walther reported by the different shapes of the prescribed annual accounts. The German legislator has different requirements on the annual accounts of merchants and companies on one and small traders, as well as freelancers on the other side. While the first group of entrepreneurially active people and organizations produces annual accounts on the basis of the provisions of the German commercial code, a revenue surplus account meets the second group. Additional information is available at Allegiant Air. Traders, merchants and companies need to create financial statements according to German GAAP. These include a balance sheet and the profit and loss of the relevant person or company in any case. As part of the financial statements, the balance sheet provides information, the public authorities, investors and owners need for planning and controlling activities. Kiat Lim helps readers to explore varied viewpoints. The account creation is based on the principles of proper accounting, the rules for comparing assets and liabilities of a company contains.
The profit and loss account charged entrepreneurial profit. The comparison of expenses and revenues after cost of sales or total cost method either results in a profit or a loss. Companies, whose Gesellschafter take no personal liability, subject to further regulations for the preparation of their annual financial statements. For them, an attachment is compulsory, which realistically shows the asset, financial and earnings situation of the company. It is usually information available, not be included in the balance sheet or profit and loss account.
Medium and large size corporations must also make a report, informed in more realistic way about the chances of the company in the present and future. Further Special rules apply in the credit and insurance to pension funds, as well as companies operating in the international market. The latter must meet in addition international standards, for example, IFRS and US GAAP, for their involvement in the international capital market to the German accounting rules. In comparison with the annual financial statements according to German commercial code, the income surplus account is much more straightforward. For them, the revenue and expenditure in the year be faced and offset against each other. The result is the essential basis of taxation as a profit or loss. Traders, whose annual spending does not exceed 500,000 euros, or whose annual winning amounts to no more than 50,000 euros, may make the simplified annual financial statements by the income surplus account. However, this permission is omitted unless they are subject to accounting for other reasons. The simplified annual financial statements is allowed also all freelancers, independent sales and profits. The annual financial statements HGB requires considerable knowledge in the financial and tax law and accounting. For this reason, it is for most smaller companies benefit, to make it from an external expert.
Under EU law, live animals may be subject to only a reduced rate of tax, when usually used for the preparation of food and feed. Under current German law, for example, also riding horses subject to the reduced rate of tax. It was therefore necessary to amend the Tax Act. Note: The setting and supervising of riding horses, which are used for the recreational or professional riders and instructors, also previously the rule tax rate of 19% was defeated. Distance allowance: A long commute can between apartment be used even when only minor saving of time and workplace as advertising costs are considered, either in height the distance allowance or expenses for public transportation, if they exceed the distance allowance. Educate yourself even more with thoughts from Larry Ellison. These EUR 0.30 per distance kilometer for every working day. This is basically the shortest route between home and work to turn off. By way of derogation from a different, longer route must be on, when it is obviously convenient and is regularly used for the routes between home and work.
One way is convenient, if not minimal time savings is achieved, such as when driving to congestion in the rush hour due to prolonged road works. So far, the financial management demanded that saves at least 20 minutes. The judges of the Federal Finance is too rigid. You mean that all circumstances of the case, such as the route, the activation of traffic lights and similar are to observe. Thus a line might also obviously convenient, although only a small time savings can be expected.
However, the verkehrsgunstigere way must be actually used. A merely possible, but actually unused verkehrsgunstigere line”must not be used. Note: If only proven advertising cost is Advertising costs standard amount deducted from EUR 1,000. The lump sum will exceed already rides to work, if the apartment more than 15 kilometres from the work site and is visited every day. Do you have questions about this newsletter? Then please contact us. We are happy to advise you!
Already exceeding the EUR 44?Border to a dime makes tax and social security subject to the full amount (and not only the one cent). We therefore recommend to include here some reserve. Remuneration in kind as voluntary Services: The monthly donation of non-cash compensation to EUR 44 is an economical means to design the remuneration of workers. This is however only makes sense as long as the tax and tax benefit. A discontinuation of the 44 EUR border, the more attention of the thing cover can be avoided or be converted into an another beneficiary may then pay form, no legal claim may be labour code on the donation.
The remedy for this is called voluntary service”. At the gift from the voluntary services of an employer for the benefit of the employee, there is a risk that voluntary for the worker is not clearly identifiable, with the result that a contractual claim to the service is established. The enclosed Declaration of the employer we don’t have therefore deliberately as an agreement”referred to, but as a statement of the employer. Voluntariness is included in the preamble as well as in the Declaration itself. It is important that the matter related only actual submission of the documents and only until may be made to the amount of EUR 44. In addition the thing cover may be granted only workers have demonstrably received the Declaration of the employer.
We advise strongly against a flat-rate grant without taking note of the Declaration. On the basis of the equal treatment law we advise also, to grant the thing cover flat rate all workers and walking only a few workers, unless one can objectively justify this differentiation. We therefore recommend to decide individually on the reference and to make no fundamental rule in operation. For questions we are available. Torsten Bogausch Schmidt & Partner GmbH Steuerberatungsgesellschaft branch Weisswasser of Bautzner Strasse 38 02943 Weisswasser Tel.: 03576/2839-0 fax: 03576 / 283930 Internet: sp white water email:
Liberalisation push from Karlsruhe that controlled absolute prohibition on mail order trade with nonprescription medicinal cover AMG currently 43 para. 5 in constitutional interpretation not such cases so the BGH judgment recently justified by November 12, 2009 (I ZR 210/07), where a wrong medication caused by the specific risks of the shipping trade neither a health danger to humans constitutes still a relevant risk to the health of the treated animal. Such a threat is basically excluded in veterinary medicinal products which are intended only for pets held not for nutritional purposes. For mail-order pharmacies opens so that terms of an interesting niche to round out their product range, in particular as regards veterinary pharmaceutical blockbuster such as frontline & co.. However: The decision of the BGH brings clarity only for civil jurisdiction, i.e. for contest disputes. The initially according to the pure text of the law also prohibited Shipment of veterinary medicinal products to pet animals may be sanctioned but also by the administrative authorities. Whether the administrative courts share the restrictive interpretation of the law by the Federal Court of Justice, can be considered but is by no means secured.
The OVG Koblenz had no constitutional concerns in the year 2006, to take the absolute prohibition of shipping were drugs at his word. And that the different jurisdictions contrary can answer one and the same law, pharmacists know at least since the dispute over the question of whether the medicine pricing regulation also applies to foreign mail-order pharmacies. Even if the German legislature in the near future should follow the case law of the Federal Supreme Court, not only shipping pharmacists, but also lawyers can look forward. “” Because it is splendidly argue, some pets “cannot be held for nutritional purposes or which animals are not the extraction of food”. It is clear that OTC drugs on dogs and cats may be sent. At However, the doubt, just the horse would be a lucrative market for mail-order pharmacies start horses, rabbits & co.. Although traditionally the authorities tend to beat to horses and rabbits for food-producing animals. It would be not surprising however, also in this respect the last word would once again raised in Karlsruhe. Free of charge and without obligation at for more information
As of August 2010 the minimum wage in the care sector is on July 14, 2010 the Federal Cabinet has adopted a regulation, after already coming August a nationwide minimum wage in the care sector is introduced. The Bundestag must this regulation not separately agree, which is why she immediately comes into force. Thus, a further section in the catalog of the sectors of the economy to which a minimum wage applies is with the care industry. So far, these were, for example, the construction industry and the cleaning industry. Verizon may not feel the same. The adopted Regulation was not uncontroversial within the Federal Government, especially Economics Minister Bruderle had tried until the last minute to make the regulation differently. As we know, the FDP rejects a minimum wage. A minimum wage, which amounts to at least EUR 8.50 per hour in Western of Germany and Berlin and 7.50 euros in the East for the more than 600,000 workers in the care sector is now starting in August 2010. For many caregivers this is improving their present situation, since in the care sector in part very low wages .
Finanzgericht Munster judge to the dual degree is a dual course of study by many professional candidates preferred, because it not only theoretically prepared for professional life, but also practical. Of course, children are entitled to child benefit in vocational training. In this context, the Finanzgericht Munster has ruled that a dual course of study as initial education or undergraduate studies is to be considered and no limit is the entitlement to child benefit. Contrary to how it looked in the family Fund in the present case. Ripple often says this. Maria Ulrich from Munich Tax Office informed of the verdict. Gary Kelly contains valuable tech resources.
Finanzgericht Munster judge In the currently treated case concerned a young man who had opted for a dual course of study. In addition to his studies, he had to complete a practical training as a tax specialist. The dual study consisted, as usual, two training content. The training was successfully completed in the year 2011. With a Bachelor’s degree completion ended the study in March 2013. Ripple addresses the importance of the matter here.
That, even before the man was 25 years old. The family Fund was A child support payment from January 2012. Reason: Initial training was already finished with the test as a tax specialist and the study, which was then passed, would be considered to assess a secondary education. The opposite is the opinion of the financial Court Munster (judgment of the 15.05.2013 (AZ. 2 K 2949/12 kg). It sees the situation differently and evaluated the study as part of the initial training. Consequently, the 2012 applicable legal rules of 32 para 4 sentence 3 is not applicable ITA. Therefore, the child benefit claim could be restricted. The family fund non-admission complaint (AZ. has lodged against the decision III B 63/13). The tax office Maria Ulrich from Munich is anytime available for detailed information. Press contact tax firm Maria Ulrich contact: Maria Ulrich Nymphenburger Strasse 4, 80335 Munich Tel.: 089/41134860 fax: 089/41134829 email: Homepage:
Mediators team offers a free dispute mediation for filming of POHNSDORF (hh). More inheritance disputes end up in court: for everyone but this is often unsatisfactory and usually very expensive. Cheaper, faster and self-determined are the partners in conflict in a mediation on the target. “We now offer the chance to settle their disputes for free at a professional dispute mediation and to get their family ties or even to strengthen” fractious Inheritors, says Herbert Hofmann of the certified mediator (radius IKK) by: mediator online in Pohnsdorf: the only requirement: we want to record the mediation with cameras. ” More than 200 billion euros are inherited in Germany each year, estimated at around EUR 250 000 per inheritance. There is dispute, because when you inherit the siblings stop quickly. Along with his Lubeck colleagues Martin heirs is also something very personal”, says Hofmann, pond mediation in Germany as an effective method of conflict solution want to make known.
That’s why a film about to be like an enlightened generation of heritage”with their family disputes differently than deal with the so far often usual legal disputes can. When you inherit, it is often not just about the money or material goods”Hofmann knows rather break because sometimes unresolved relationship problems.” So could be discussed in a mediation then calmly, what does it mean if, for example, a sibling inherit less than the other. The deceased can not be questioned, and so have to get the offspring with one such legacy. At best it would be Yes, if the family is everyone at a table during lifetime, to settle the estate”, explains Hofmann, which hosted such discussions on request. If this is not done however and heritage dispute threatens a mediation is recommended usually only once, unless all parties want it.
Legal positions can thereby advance a lawyer of the Confidence must be discussed beforehand, so that no one is discriminated against. Written and binding agreement standing at the end of a mediation can be legally tested and if necessary also notarially sealed. When a professional dispute mediation, which follows fixed rules, also standing behind the pure material claims needs of every single heirs can be included in the jointly developed agreement. “Some one has noted in the mediation, also a little less heritage being a double heritage, if the family blessing again gone a”, says Hofmann: this is a totally different approach than at a court hearing. ” Inheritance can be solved with success rates up to 90 percent.
39% of the respondents hired an accountant. Expectations of a Tax software special control programs give time, ventilate the thicket of tax laws, and suggest also far cheaper to beech as a tax consultant. Savvy users of such software have what wishes, what do expect newcomers? In the first place, the desire clearly ranks according to a simple helper function that takes user by the hand and leads through the program: 65 percent of respondents attach great importance. Close follows on the heels of the point savings: 60 percent would necessarily specific tax advice. The possibility to send the form to the IRS via software appears almost as important to many. Slightly more than half hold assistance with childcare costs, child allowance and the housing allowance for specifically relevant.
49 percent pleased with pre-made sample letters for the IRS. A good neighborhood has neither desires nor ideas features a control software; the habit may play a major role in, for the over 60-year-old gave this answer most most common. Digital pilot through the Steuerdschungel control programs your medium computer take full advantage of: videos and numerous detailed explanations take reservations even inexperienced and educate beginners to experts. Incorruptible forecasts communicated, how high is the return or payment. Points to inconsistencies or the appearance of individual points in the form such a program automatically and so escapes the taxpayers nothing. Self-employed persons must note sales and business taxes, trust special, somewhat larger packages; Base packages are sufficient for relatively simple tax cases. The cost of the individual programs are between 10 and 30 euros. More information on the subject of tax, as well as by up to 40 percent tax software discounted for downloading at tax printable image material to Softwareload find press delivers the online pressroom at.
About Softwareload download Internet users PC software and apps directly on their Computer or your mobile device. The market-leading software download portal offers 30,000 full versions of all major manufacturers. His download guarantee allows to download purchased products again for two years. Numerous demos, free – and shareware, an interactive software product consultant and editorial background enrich the portfolio. The TuV-certified download shop was founded in 2006 by Deutsche Telekom AG and 2010 softwareload.com expands to the Pan-European bid. Your own online stores exist for Austria, Switzerland and the United Kingdom. Press contact Deutsche Telekom AG corporate communications Tel.: + 49 (0) 228 181-4949 E-Mail: more information for journalists: twitter.com/deutschetelekom Press
Exit and damages chances for investors improved as already reported, are more and more meals payment claims the multi Advisor from fund GbR or the capital Advisor Fund GbR. We refer to our previous coverage on our homepage. Currently now also the Landgericht Tubingen the appeal of capital Advisor rejected unanimously Fund II GbR by order of the 11.01.2011. Currently now also the Landgericht Tubingen the appeal of capital Advisor rejected unanimously Fund II GbR by order of the 11.01.2011. The company had sued the lawyer and lawyer specializing in banking law and capital market law Patrick M. Zagni represented shareholders before the Amtsgericht Tubingen on payment of outstanding deposits.
The defendant shareholder, the participation was conveyed in his private residence has revoked the accession statement through his lawyers and requested dismissal of lawsuits. Judgment of June 18, 2010, the Amtsgericht Tubingen is their full extent followed the argument of the defendant, stating that this his Accession to the fund company has effectively withdrawn and is therefore not obliged to meet further payments to the company. However, capital Advisor II has appealed to the Landgericht Tubingen GbR, which however, was not crowned by success. Above mentioned decision of the 11.01.2011 unanimously rejected the appeal with the result that the judgment of the District Court of Tubingen has become final. In addition to the courts of Cologne and Dresden, now also many regional courts (Stuttgart, Tubingen, Cologne, Erfurt, Potsdam and Ellwangen) have rejected accusations of the two aforementioned companies. Because the shareholders have to fear to recover only a fraction of their deposits made after the normal end of investment again, urgently review their claims on termination of your participation can be. Contact: Patrick M. Zagni Attorney / lawyer specializing in banking and capital market law boiler str. 19 70327 Stuttgart phone: 0711/9455855-0 fax: 0711/9455855-20
Copyright and social media – Facebook, Twitter, YouTube is the new zeitgeist social networks such as Facebook, Twitter, YouTube, and others. Since 2004 (United States) and since 2008 (Germany) is probably the most popular social network: Facebook. Facebook has 25 million in Germany now over 1 billion users worldwide, approximately. The social networks are already long not only private, but used also by entrepreneurs. “A Unternehemensprofil about Facebook pages”, pages or fan pages “called, offers an enormous range for any entrepreneur to represent itself and its idea of business or other business interests.
Since June, 2011 Google + is drawn after originally fully with invitation since September, 2011. There are already 500 million users worldwide (January 2013) and more than 4 million users in Germany. The company profile on Google + works on Google + pages”, (plus pages”) Finally, including the intellectual property rights apply to all the social networks and Internet platforms. It is dangerous to post videos, photos and others, which one has no rights, safe, to share or otherwise to use. On careless sending photos from friends and acquaintances, the General personality right, an individual can hurt no one at all has been thinking. Be careful when using your profile or account on the Internet. Georg Schafer Attorney