February 2011

Monday, February 28, 2011

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use business data from previous employment
http://www.grprainer.com/Arbeitsrecht.html customer data a company can be a business secret, if they relate to customers, which already has a business relationship and therefore are eligible in the future as buyers of its products.

GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich www.grprainer.com says: It may be, not only to provide information that can be created at any time without much effort from generally accessible sources. A retired employee may indeed acquired during employment skills later use unlimited if he is not subject to competition ban. This only applies to information which he keeps in his memory or that he can access from other sources, to which he has befugtermaßen access. use

Eligibility, acquired knowledge after termination of employment to the disadvantage of the former employer does not refer contrast to information that the former employees only reason yet known, because he can rely on written documents he prepared during the period of employment added. Does the former employees of such written documents - for example in the form of private records or in a private notebook on the saved file - before and it takes them a trade secret of his former employer, he obtains so that this trade secret without authorization.

have so clearly made the judges of the Federal Court in its decision of 26.2.2009, that an insurance representative customer data that constitute a business secret of his former employer, after the termination of the agency relationship is not incompatible may use for their own purposes because it while the customers of the existence of the agency relationship has itself signed.

http://www.grprainer.com/Arbeitsrecht.html

Thursday, February 24, 2011

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business tax obligation of a freelancer GmbH & Co KG
http://www.grprainer.com/Gesellschaftsrecht.html
http://www.grprainer.com/Steuerrecht.html
In the of 12 Senate of that court of Düsseldorf, a case decided a economic audit and tax consulting company turned against the imposition of a trade tax amount at the ground that they exclusively practice-lich a professional, not the business tax unsuccessful work from. The applicant was originally a limited partnership existing basis of three general partners and nine limited partners Commission. They determined their profits under § 4 section 3 Income Tax Act. Their earnings have been as income from professional co-entrepreneurship the meaning of § 18 of the Income Tax Act is fixed. From 2008 the applicant was in the right-out form of a GmbH & Co. KG. So far the general partners were transferred to the legal status of a limited partner, while entering a WP / StB-GmbH as general partner. After the social contract only the limited partners to man-agement and to represent the society were entitled and obliged. The LLC was excluded as a general partner of the management. The LLC was neither the capital nor the ability to participate more in earned income of KG. She received only a liability premium. The LLC also counterparties no turnover and entered the market than non-promotional company. In the Company of the KG-holders' they had no voting rights.

In view of the fact that since 2008, a corporation personally liable partner of the KG, the tax authorities the activities of the applicant graduated a commercial from 2008. In contrast, the applicant lodged a jump suit. The Senate rejected the claim as unfounded. In his view, a society achieved only income from a profession, the meaning of § 18 of the Income Tax Act, when shareholders meet all the characteristics of a profession. Fill only one of these conditions are not shareholders, so all the members achieved income from business according to § 15 para 1 No. 2, § 15 para 3 No 1 Income Tax Act. The involvement of a professional foreign natural person is treated as the sometimes entrepreneurial involvement of a corporation. The fact that the general partner was not involved in the profits of the company, change this assessment. Irrelevant and that the legislature had approved the amendment of the Public Accountant Act and tax advice law the legal form of GmbH & Co. KG for auditing and tax consultancy firms. In the legislative history would be made absolutely clear that with the Gesetzesän-ment should not also accompanied by a partial abandonment of the Abfärbetheorie. GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich www.grprainer.com announced: The Senate has approved the appeal against his decision because of fundamental importance. The clarification of the question of whether a freelancer GmbH & Co. KG business income was achieved in the general interest.
FG Dusseldorf, Judgement of 12.8.2010 - 12 K 2384/08

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met conclusion of a CEO employment contract requirement of written form of the termination agreement
http://www.grprainer.com/Arbeitsrecht . html
http://www.grprainer.com/Gesellschaftsrecht.html An employment relationship is terminated effective form when completing the work parties a written director's service contract. Thus, in the conclusion of a directors' service contract by a salaried employee in doubt, the implied repeal of the existing employment relationship.

GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich www.grprainer.com states: It is the wish of the contracting parties continue to exist alongside the regular employment nor an employment relationship is not stationary. The employee must generally be clear that, if nothing else is agreed with the conclusion of a director's service contract, give up its status as an employee.

The contractual relationships are put on a new basis, the existing basis will lose their meaning. The writing requirement for the cancellation of a contract is respected by the Managing Director written service contract, because this is the termination of the employment relationship is sufficiently clear, unless otherwise agreed.

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Sunday, February 20, 2011

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resignation of CEO

http://www.grprainer.com/Gesellschaftsrecht.html The Hamm Court has ruled as of 11/08/2010, that the resignation of the GmbH's managing director, is effective when the statement is addressed to the company if it reaches any of the shareholders. This is true even if it is the shareholder to a manager.

is true that a declaration addressed the resignation order organ of the manager, so be the shareholders and not society, represented by the Managing Director. If a manager but at the same time shareholders of the GmbH, and is the CEO of a resignation, then the Company may not successfully claim that the CEO, the statement only in his property accountant had received. Such a split of the company law would be contrary positions can be seen against the principle of good faith. GRP Rainer Lawyers Accountants, Cologne, Berlin, Bonn, Hamburg, Munich, Dusseldorf www.grprainer.com

http://www.grprainer.com/Gesellschaftsrecht.html

http://www.grprainer. com / GmbH.html

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Tougher rules for exculpatory self-display

http://www.grprainer.com/Steuerrecht.html
The Federal Court had already in its order dated 20.5.2010 decided that only one in the context of self-disclosure can obtain impunity, the complete, timely and accurate information on all makes tax evasion.

GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich www.grprainer.com: The Act to improve the fight against money laundering and tax evasion, make the rules for the self-amnesty ad again.

future immunity occurs through self-display on only when the self-disclosure are the bases of all eligible taxes nacherklärt complete and accurate. To keep tax evaders, which had previously only "piecemeal" have been brought round, depending on the progress of the investigation, will no longer be exempt from punishment.

Furthermore, the date on which a self-amnesty ad is no longer possible to forward. Until now it was enough that the tax evaders indicated to the beginning of the fiscal audit of the financial officials at the tax office itself. In the future immunity applies only when the display is self-examination before the announcement of the arrangement.

addition to the changes in criminal tax law will also change the offense of money laundering in the Penal Code. Market manipulation, insider trading and piracy are predicate offenses for money laundering.

http://www.grprainer.com/Selbstanzeige.html

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Deleted GmbH neither request process nor a party to

http://www.grprainer.com/Gesellschaftsrecht.html Sets the sole director of a GmbH resigns, is a directed action against the company for lack of legal representation allowed. A limited liability company has resigned, the sole director of his office, is no longer capable process. She has lost with the resignation their legal representatives. The lack of process capability can be cured by ordering a Notgeschäftsführers or keeper of a process http://www.grprainer.com/GmbH.html

GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich www.grprainer.com announced: a limited liability company is deleted because of no assets, it has the consequence that the company's legal capacity and thus lose their ability to be a party to a dispute. The company is substantive law no longer exists. A lack of any assets deleted GmbH remains a party to it, he claims in substance that it was available at the company or assets.

The judges of the Federal Court in its decision of 25.10.2010 In this connection clear that the applicable law from November 2008 to Modernize the law (MoMiG) in this situation does not change. Thereafter, the Corporation with a lack of leadership, so the absence of a manager, from its shareholders legally represented when compared with their declarations of intent to give or serve documents are, such as the delivery of an application.

a process can cause the LLC only if their representatives, not only for passive representation, but also to active representation are entitled, including declarations of intent with effect give the Company. Such a power law, the shareholders in the cases of process failure, however, have not.

Friday, February 18, 2011

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annual tax on capital gains on

http://www.grprainer.com/Kapitalmarktrecht.html For investors, it is still useful to their bank an annual tax certificate and to require that their tax return - to the KAP system - attached.

Such cases may be, for example: An exemption order was not issued to or lower height or exhausted, the personal Tax rate is lower than the flat tax rate of 25% and the system is the so-called KAP-effective test applied, taxpayers can apply for the inclusion of investment income in the tax base for a deduction, the utilization of loss settlements from private sale transactions will be used.

GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf www.grprainer.com explains cases are also conceivable in which the tax, the annual tax certificates in the framework of the processing of Request tax returns. In addition, the facility must KAP also on foreign cash and securities accounts or interest from private loans, tax refund interest, hidden profit distributions, capital gains from private limited companies and life insurance are required.

http://www.grprainer.com/Steuerrecht.html
http://www.grprainer.com/Kapitalmarktrecht.html

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entitled to an extension of working time - higher-value work

http://www.grprainer.com/Arbeitsrecht.html part-time employees have for the part-time and temporary law entitled to extend their working hours on a "corresponding" free workplace when applying no more suitable workers. To be a "relevant" work it on a regular basis only if the vacant position the same demands on the suitability of the worker as the work performed so far. A claim for extension of working in a high-order function is only in exceptional cases.

GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf www.grprainer.com explains: In one of the Federal Labour Court (BAG) decided From practical case was a worker primarily as a sales manager in a full-time posts of 37.5 hours per week in the drug stores of the employer. In this role, she was supervisor of the work there saleswomen. The employer was selling female administrators only full-time or part time of at least 30 hours per week. Shop assistants he employed only part time.

The employee demanded in the fall of 2004, reducing their working hours to 20 hours per week. To be able to work part time, they agreed, as a sales used to be. Since fall 2005, she then demanded a longer working time. She applied for the position include a retail outlet manager with a working week of 35 hours. The employer filled the office from January 2006, however, with another female employee. Since December 2006, the employee is again employed as a sales manager in a full-time posts.

BAG judge said to the worker's claim for an extension of their working time in the high-order function of a sales manager posts because they had worked before her part-time work in this position. The employer had now lost earnings for the period January-November 2006 to compensate the worker.

http://www.grprainer.com/Arbeitsrecht.html

Thursday, February 10, 2011

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partial write-down of listed shares which may be financial assets are held

http://www.grprainer.com/Kapitalmarktrecht.html In listed shares in a corporation that are held as a financial asset is to be assumed by a sustained impairment in value when the stock market value has fallen on the balance sheet date below cost and available at the time the accounts are drawn up any concrete evidence to be immediately brought into reversal.

GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich www.grprainer.com explain: The Bundesfinanzhof left open in its decision of 26.9.2007, if any drop out of the market value below cost to a write or whether changes in value within a certain "bandwidth" than just temporary, not to judge a write-qualifying value fluctuations.

The Federal Ministry of Finance shall now in a letter dated 26.3.2009, that this ruling, which affects only the valuation of listed shares held as capital assets, principally through the determined individual cases also accepted. By a sustained impairment in value is therefore only likely if the market price of listed shares at the current balance sheet date by more than 40% or the current balance sheet date and the previous balance sheet date by more than 25% fell below the cost is. The provisions of this letter can be considered the earliest in the first after the balance sheet drawn up 09/26/2007.
http://www.grprainer.com/Steuerrecht.html
If the reduction in value of quoted shares held as capital assets, formed at an established before the 26/09/2007 balance sheet according to the sentencing principles, does not remove this approach. A change in the balance sheet item for accounts established prior to that date is in a balance sheet adjustment possible.
http://www.grprainer.com/Kapitalmarktrecht.html

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http://www.grprainer.com/Arbeitsrecht.html Fundaments ; tzlich a warning is entered in the personnel file. Between employers and employees, but there is always differences of opinion whether this warning is justified or not. In the latter case, it should not be entered in the personnel file. Thus, an employee for example, that a warning will be removed from the personnel file if it contains rather than a specifically designated only general allegations of misconduct.

GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich www.grprainer.com explain: The requirements for the specification of the information contained in a warning notice must be based on what the employer can know. In the quantitative under-performance are the results and their significant Lag behind the comparable employee benefits, coupled with the complaint of the employer that in his view, the employee's performance is not contrary to duty exploits. In figures can

measured success in work on the question of whether the employee exhausts his personal capacity to testify, then something if they are obtained under approximately the same conditions. have any worker who is to be measured on average, have about the same chance to get average results.

Note: For a dismissal may not be in an invalid Dissuasion fails, the employer must present facts in a reprimand from which it is apparent that the performance of the employee which remain well below comparable workers, ie below the average performance significantly. It can be expected when measured against the average performance of comparable employees, the relationship between performance and consideration is greatly impaired. That is, for example in a long-term below the average performance by significantly more than 1 / 3 of the case.

http://www.grprainer.com/Arbeitsrecht.html

Wednesday, February 9, 2011

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After the inheritance reform 2010 is the new EU Regulation

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http://www.grprainer.com/Erbrecht.html
The succession itself is a complex subject matter and for decades no significant Ä changes by the legislature. 01, January 2010 was finally the long-awaited succession amendment. Firstly, care for greater attention and secondly, the reasons for the withdrawal of the mandatory portion unified. With some exceptions, was the statute of limitations in family and inheritance rights are adjusted to three years. Now more
has told the European Union with the publication of its draft in October the year before last to want to unify the civil law in each country.
will, in particular transnational successions are common goods. The European Union provides in its draft that a single competent court may decide in the future, with effect for the EU area according to its own state law. What at first glance to be a great relief appears, it also brings with it pitfalls. The European Union wishes to their design, determine the jurisdiction of the court after the last domicile of the deceased, although this may have the effect that the deceased shortly before his death "moves" to get his mandatory commitments to withdraw part of his recent residence.
GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich www.grprainer.com recommend to consult a lawyer of your inheritance matters to you legally überprü ; ft. In light of the new inheritance law reform and the forthcoming EU regulation already created wills should again be made for review of their effectiveness.
http://www.grprainer.com/Erbrecht.html

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Investors DEGI International Real Estate Fund needs to be put off

http://www.grprainer.com/Degi-International.html According to the Aberdeen, administrator of the DEGI International remains the property fund is now closed and that it continued for another 12 months to mid-November 2011. Reason for this is that not enough liquidity funds were available, to meet all the expected return of investor demand.

are now real estate sales are under way to allow a reopening of the fund next year. This, however, under the condition that the property sold at reasonable prices werden.Es remains to be seen whether the fund is actually opened again next year. By law a closure fund open only for a maximum of two years is permitted (§ 81 Investment Act). This deadline is for DEGI International, which already closed in November 2009, was in November 2011. Then the Fund must be either opened again, or liquidated. Given the fact that lately some open real estate funds (DEGI Europe and U.S. KanAm KanAm) after two years of closure could not reopen, but must be liquidated, is the concern of the investors shall have a BETRA losing nocturnal part of their money.

GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich www.grprainer.com therefore recommend that investors now seek legal advice to verify whether they could possibly hold harmless: So claims come against the Fund in promoting bank account if they are advised incorrectly. A faulty advice can be present when the fund the safety-conscious investors has been elucidated as safe or has even been touted risk and not on actually existing risks (such as was now closing). Also is concerned that the bank due to discreet reimbursements they received for the provision of funds (so-called kick-backs) made to pay damages to investors added.

Whether a claim for damages against the bank is always a case by case examining. Investors should not wait too long, because any claims against the bank would otherwise expire.
http://www.grprainer.com/Degi-International-bleibt-weiter-geschlossen.html http://www.grprainer

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Axa Immoselect will be closed to continue

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Investors in the Axa Immoselect can not return their share certificates will continue. The property fund is closed on 17-11-2009 up closed for a further twelve months. The reason for this is that the liquidity ratio is currently insufficient to serve all with an opening anticipated redemptions. The consequence is that investors now have to wait another year whether the fund is open again.

is to be considered to continue, that the closure of a fund such as Axa Immoselect by law to a maximum of two years can. For Axa Immoselect is therefore: Open In November 2011, the Fund must either back, or be liquidated. Although the fund's management seeks to reopen and aims to increase this by the end of next year as real estate sales, the cash position of the fund, many investors have lost confidence. This is due not least the fact that within a short time the settlement was announced three other open-ended funds, which even after two years of closure could not be opened. Investors feared, therefore, in the event of a settlement fund not recover their entire investment.

individual should seek the advice of an attorney. For there is the possibility that a claim for damages against the Bank, which gives the fund is in place. If so, investors are able to indemnify. It should be noted, however, always: whether a claim for damages is a question of the case. It depends on the specific situation of each investor. A legal advice is essential.

liability for damages the bank might be about if they had not informed the investors of the risks of the fund (such as the possibility of closure or loss of value), but but has touted the fund as a very safe investment. Clears the bank that is not about the dangers, which brings an investment in the fund with him, there could be a breach of duty because of incorrect advice to have GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Mu ; nchen www.grprainer.com out. This can lead to culpable conduct of the bank to a claim for damages by the investor.

also can be repeatedly observed that banks do not inform about reimbursements they receive for the fund transfer (so-called "kick-backs"). Also, the Concealment of kick-backs "can - lead to a damages claim against the bank - after supreme court of the Federal Supreme Court. It is therefore worthwhile if investors can check their case also concerned that effect. Yet, here again, that a claim for damages can not be affirmed or denied flat rate, but always in the particular case decides.

It is advisable to seek review of the existing opportunities for a lawyer. Investors should however not leave much time for claims - They are barred http://www.grprainer.com/Der-Axa-Immoselect-bleibt-auch-weiterhin-geschlossen-usually after three years
...

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http://www.grprainer.com/Arbeitsrecht-Fuehrungskraefte.html We advise companies, managers, executives , managers and executives in employment and service contracts. The conclusion of the amendment to the termination of employment, our lawyers are at your side and help you interests.

is often difficult to define it, whether they are "ordinary workers" is, or indeed managers. For officers, must be differentiated once more, whether it is an officer within the meaning of the WCA, the Consumer Protection Act or the ArbGG. It depends not just on the text of the agreement, but the actual design work. Especially in the case of dismissal, it is important to clarify the status. The legislature has created a way that employers can be separated in the ideal case quickly by executives. Also from the from the operation of constitutional law devoted to protecting rights of the officers was liberated by the legislature.

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http://www.grprainer.com/Franchiserecht.html Franchising

http://www.grprainer.com/Franchiserecht.html franchising - Franchise is now almost everywhere. In this case, the franchisee sells goods or services of the franchisor. The franchisee runs his own independent company and bears the economic risk. However, he restricts this company for a fee, cause under the uniform presence of the best-known franchisors. The franchisor did not determine the external appearance of the franchisee, but also its marketing structures.

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changes in the voluntary unemployment insurance for the self-1.1.2011

http://www.grprainer.com/Arbeitsrecht.html
To further insure themselves voluntarily to the unemployment, you must include a the following two conditions are met:

Self-employed before taking office, within the last 24 months have at least 12 months in a compulsory insurance money (that is, for example, as workers) stood. The applicant must have received immediately before receiving the self-employment a wage compensation (such as unemployment benefits). The duration of the cover does not matter.

If under the Federal Council on 24.9.2010 approved employment opportunity law in force as of 1.1.2011 the following changes, says Rainer GRP Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf Hamburg, Mu ; nchen www.grprainer.com :

Who paid from 1.1.2011 as self-employed in the unemployment insurance, may, after 5 years and then each with a three-month period, the insurance money terminate. Insurance coverage ends even if the insured has 3 times monthly in arrears. Anyone who is already assured a self-employed, and from 2011 no longer wants to remain in the unemployment insurance will receive up to 31.12.2010 a special right, which can be up to the very 3/31/2011 retroactively. The application must be submitted within 3 months and not one month of taking the self-employed at the Agency.

The monthly contribution is calculated at half of 2011 and from 2012 to the full reference compulsory social security. This increases the contribution of 17,89 EUR (old country) or 15.19 EUR (new countries) from 2011 to around 38 EUR, or about 34 EUR and from 2012 to twice that. For entrepreneurs in principle, always provided the following special: Within the first year of starting employment, they pay a half of the contribution of approximately 38 EUR and 34 EUR. Who

2011 twice refers to as self-employed unemployment benefits is usually not accepted as self-employed in the unemployment insurance.

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annual tax on capital gains continue to apply

http://www.grprainer.com/Steuerrecht.html For investors, it still makes sense to ask for their bank an annual tax certificate and those of their tax return - to the KAP system - attached.

Such cases may be, for example: An exemption order was not issued to or lower height or exhausted, the personal tax rate is lower than the flat tax rate of 25% and the plant will KAP the so-called Cheaper test applied, the taxpayer may include the investment income in the tax base for Apply for a deduction, the utilization of loss settlements from private sales should be used.

GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf www.grprainer.com explains cases are also conceivable in which the tax, the annual tax certificates in the framework of the processing of tax returns to request. In addition, the facility must KAP also on foreign cash and securities accounts or interest from private loans, tax refund interest, hidden profit distributions, capital gains from limited companies and life insurance are required http://www.grprainer.com/Kapitalmarktrecht.html

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substantial change to the "Düsseldorfer table 1.1.2011

The "Düsseldorf Table "will be changed 1.1.2011.

GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich www.grprainer.com point to the following changes:

- The required personal use (excess) R & D is r-employed, for children up to 21 Of age are responsible for them in 900 EUR 950 EUR increased. For non-working or more dependents, it remains at the previous amount of 770 EUR.
The retentions for maintenance obligations to a spouse, mother / father of an illegitimate child, adult children or parents to be raised:

maintenance obligations with respect to retention
been deductible
2011
children to 21 years (in the household of a parent and general education), breadwinners employed: 900 EUR 950 EUR
no children to 21 years (in the household of a parent and general education), breadwinners employed: 770 EUR 770 EUR
other adult children: 1.100 EUR 1.150 EUR
spouse or mother / father of an illegitimate child: 1.000 EUR 1.050 EUR
parents: 1.400 EUR 1.500 EUR

- Adapting to 950 EUR is based on the recovery increase the "Hartz-IV-phrases" to 1.1.2011. The other co-payments are higher because of the not so close family ties and because of less need for protection of dependent adults.

- The need inspection shall be increased in each income group by 50 EUR. The need for control amount is a fair distribution of income between the debtor and the dependent children, spouses and parents provide. With rising income of the debtor him to remain even a higher amount.

- The appropriate overall maintenance needs of a student who does not reside with his parents, is increased from 640 EUR to 670 EUR. It is 280 EUR (previously 270 EUR) for accommodation including apportionable costs and heating (warm rent) included. This demand rate may be set for a child with its own budget. By increasing the maintenance required at the highest rate for 10/1/2010 increased BAföG is adapted.

- References in Düsseldorf table maintenance amounts are - as already in force since 1.1.2010 the table - two of the creditor. For more than two dependents can - come if the classification to a lower income group in question - depending on individual cases.
http://www.grprainer.com/Familienrecht.html

http://www.grprainer.com/Scheidung-Unternehmer-Freiberufler.html