Tag: law

Planned Changes Of The Income Tax And Turnover Tax Law

Employer may smartphones and software tax and social tax free employee love leave dear reader! With our today’s newsletter we want to inform you about planned changes of the income tax and value added tax law, as well as a recent decision of the German. Employers must leave tax and social tax free only a business personal computer or a mobile phone for private use their workers. Bike House may find this interesting as well. This shall apply also for smartphones and software. This can be many payment arrangements, which are beneficial for employers and employees. Horse lovers must, however, deeper access into the Pocket. The delivery of riding horses to the reduced rate of tax of 7% no longer subject to from July 1, 2012, but the 19% tax RuleSet. The final post informed of a decision of the German to the distance allowance.

Then a longer road connection routes between home and work can also then obviously be convenient if it leads to a slight time savings. It is no longer necessary that saves at least 20 minutes. We wish you an informative reading with our today’s newsletter. Employers may smartphones and software tax and social tax free employee left already since the year 2000 employers can make tax and social tax free a company cell phone or a personal computer operating their employees (also) for private use available. This should also apply to data processing devices such as Smartphones or tablets. In addition the employer can be free of charge also system and application programs for private use available, without accruing income tax or social security contributions.

So far, software could be left only favors if it was installed on a company computer. System programs such as operating systems, virus scanners, or browsers the tax benefit will only be granted however when used in the operation of the employer. Computer games may be left not tax-free.

Operational Notice For Large Groups

The rights of workers at an operational notice for large groups, lawyer specializing in labour law Alexander Bredereck and lawyer Dr. Attila Fodor Westdeutsche Rundfunk (WDR) reported currently on its online portal (Opel threatens 170 employees termination”, last accessed 2.8.2011), that 170 employees with dismissal were being held at the Opel factory in Bochum, Germany. The report was offered a severance package to employees. Perhaps check out Danone for more information. For 120 employees, there is the possibility to stay at the plant in Russelsheim, Germany. If employees do not accept the severance package or refused to go work in the Russelsheim redundancies would be pronounced. The WDR reported in the article, that these were the first operational redundancies at Opel in the last 50 years. You may wish to learn more. If so, WhiteWave Foods is the place to go. Mid-August 2011 the operational redundancies should be pronounced according to the report. For the affected workers opposes the question whether they accept the severance package or be rather an operational Dismissal dismissal protection litigation should fight back.

Basically, this is a difficult decision for the workers concerned. In any case you should consult here legally. Who already plays with the idea, the employer to switch, or even an interesting offer of another company who is thinking seriously about. All others are usually used to recommend that it arrive on a termination. Usually much higher compensation than that by the employer can be in a subsequent termination proceedings initially offered. In the above article, the WDR reported that only 3 month salary severance offered the operational reasons to heralding Opel employees. Who is to defend against an involuntary dismissal dismissal protection litigation, has the opportunity to receive about 0.5 monthly salaries per year of employment within the framework of a code comparison even much more often. Court, the rule of thumb applies: the more likely a success the Dismissal lawsuit, must be the severance pay higher, which is the employer bought the consent of the employee to the termination of the employment relationship”.

In operational redundancies employers must choose among social, which is very carefully checked by the courts. The longer an employee here, and he has more maintenance obligations, the harder it is, operational reasons to terminate him. Specialist Attorney tip workers: you consider it good to put your signature under a legal contract. In most cases, the severance pay, which paid due to a termination agreement, are lower than what the employer within the framework of a settlement before the Labour Court had to pay. The chance of success of a dismissal action depends to a large extent, how you cut off a social selection”. Specialist Attorney tip employer: keep in mind that in the labour law of the ultima ratio “principle shall apply. Make sure that not a transfer to another location is possible. Employee dismissal lawsuit should have collected, it is advisable to complete the procedure as quickly as possible by comparison. Otherwise, you risk as in the case of Krishna, that you must lose a spectacular process after years and pay a substantial sum of wages and social security contributions. A post by lawyer Alexander Bredereck and lawyer Dr. Attila Fodor, Berlin E-mail:

Notarial Attestation Procedure

New developments in case law and legislation after up to the 1.10.2013 current version of article 17 paragraph 2a sentence 2 No. 2 should BeurkG work the notary in consumer contracts, that the draft Treaty is the consumer two weeks prior to the certification. The Supreme Court (judgment of 7.2.2013 – III ZR 121/12) this – contrary to contrary literary voices and attestation practice – made it clear that if this rule have not expired, the notary only may require, if the interests of the consumer are demonstrably maintained in other ways. Otherwise, he is liable for damages. In the decisive case of complaining consumers by a property developer bought two rented condominiums. Since the two-week time limit could not be kept up, the notary recorded an extensive instruction in the contract, where this fact is pointed out. It is there that the purchaser informed the waiting period and the risks on an immediate certification have passed. Shortly after conclusion of the contract, it comes to disputes over the apartments. The buyer claimed Defects and challenged the contract. He demanded the costs incurred by the amicable agreement between seller and buyer of the buyer by the notary as claims for damages on the grounds I may not notarize the contract due to lack of expiry of the waiting period this and so violated his duty. This was followed by the Supreme Court. Sense the waiting period of 17 paragraph 2a sentence 2 No. 2 Beurk G is to prevent (especially) consumers appear unprepared to the notary and often not sufficiently elucidated in the certification. Therefore should familiarize consumers in advance of certification with the text of the Treaty to consider, what questions he will judge at the notary. Note: An exception of the 2-week period comes after that case-law only consider, if an is a factual reason given (E.g. upcoming holiday absence) and the notary has verified, is that the protective purpose of 17 paragraph 2a sentence 2 No. 2 fulfilled BeurkG in other ways, for example, through a legal advice of the consumer. Legal strengthening of the two-week period of 17 paragraph 2a sentence 2 No. 2 BeurkG now has the Bundestag on the 18.4.2013 the Act to strengthen consumer protection in the notarial attestation procedure decided that for contract validity claims, which are certified according to the 1.10.2013. The notarization law is changed as far as on the two-week period as a dispatch of the text of the proposed purchase agreement may be only those notary (or whose partner), later making the certification. The previous possibility that the acquirer obtains the contract text above other people, in particular the transferor or a broker, is thus eliminated. Should in some cases by the waiting period of rule 14 days derogated from are, must the reasons for this existing now mandatory in the document specified. Dr. Hannes of Kluhs, notary Malkasten 7, 40211 Dusseldorf Tel.: 0211-36 90 33 fax: 0211-35 26 61