Insights
News and perspectives.
Articles on tax advisory, statutory audit and legal services — sorted by date, filtered by audience.
For you as…
Topics
640 articles · Page 25 / 32
- 1 min read
The Seven Deadly Sins of Business Succession
"The goal is to bring the company into harmony with the family, with everything that entails." In the first issue of VIER. SECHS. DREI. business magazine for the Bocholt – Borken region, our managing director and Rechtsanwalt (German Attorney-at-Law) Johannes Rudolph, LL.M., Fachanwalt (German Specialist Attorney) for tax law and Fachanwalt for commercial and corporate law, writes about the deadly sins of business succession.
PressSource: Deubner Verlag - 2 min read
Emergency Managing Director for a GbR?
In its decision of 23 September 2014, the Bundesgerichtshof (BGH) ruled that the case law and statutory provisions on emergency managing directors do not apply to the Gesellschaft bürgerlichen Rechts (GbR, German civil-law partnership). As a result, if the sole managing director ceases to act, the joint management authority of all partners automatically resumes.
Source: Deubner Verlag - 2 min read
Elterngeld Plus from January 2015 Passed by the Bundestag
Since 1 January 2015, parents working part-time can benefit from the introduction of so-called Elterngeld Plus. Under this scheme, mothers and fathers have the option to continue working part-time during parental leave and, in return, receive parental benefits for twice the usual period.
Source: Deubner Verlag - 2 min read
Age Discrimination in Dismissal
The Bundesarbeitsgericht (Federal Labour Court) has ruled that the graduated notice periods set out in Section 622(2) sentence 1 BGB do not constitute indirect age discrimination.
Source: Deubner Verlag - 1 min read
OECD Study: Germans Pay More Taxes Than Ever Before
The German state has never collected such high tax revenues — measured against economic output — as it does today. According to an OECD study, tax revenues, measured against gross domestic product, stand at 36.7% (an increase of 0.2% compared with the previous year). Only in 1977 and 1978 were tax revenues at a comparable level.
Source: Deubner Verlag - 1 min read
Divorce Costs Still Deductible as Extraordinary Expenses?
The 4th Senate of the Finanzgericht Münster has ruled that divorce proceeding costs remain deductible as extraordinary expenses even after the statutory amendment applicable from 2013 onwards. The court bases its decision on the fact that these costs arise inevitably, since a marriage can only be dissolved through court proceedings.
Source: Deubner Verlag - 1 min read
Euler Hermes credit insurer forecasts rising corporate insolvencies in Germany in 2015
Euler Hermes expects gross domestic product growth to weaken while insolvencies in Germany rise at the same time. The study forecasts an increase to approximately 24,979 cases, equivalent to 2% (compared to a 6% decline in insolvencies in 2014).
Source: Deubner Verlag - 2 min read
Transfer of Wills Registers Proceeding on Schedule
The transfer of the wills registers is proceeding on schedule. To date, in addition to the former central card index for wills at the Amtsgericht Schöneberg in Berlin, the wills registers of the federal states of Bremen, Mecklenburg-Vorpommern, Lower Saxony, Schleswig-Holstein and Thuringia have been fully transferred to the Central Register of Wills maintained by the Bundesnotarkammer.
Source: Deubner Verlag - 1 min read
The Federal Constitutional Court has ruled today on inheritance and gift tax
In its judgment on inheritance and gift tax of 17 December 2014, the Federal Constitutional Court has provided legal clarity. The Court held that the preferential tax treatment for the transfer of business assets — given the jobs thereby protected — is in principle compatible with the Basic Law, and objected only to certain individual aspects of the existing rules.
Source: Deubner Verlag 
2 min readOur Winter Edition 2014/2015 – "The Magazine by Steffen & Partner"
Our firm magazine for the 2014/2015 winter edition, this time on the theme "Standing Together".
PressFirm MagazineSource: Deubner Verlag- 2 min read
Cologne Higher Regional Court overturns conviction for mobile phone use while driving
By order dated 7 November 2014, the 1st Criminal Senate of the Cologne Higher Regional Court overturned a judgment of the Cologne Local Court because it could not establish any prohibited use of a mobile phone while driving within the meaning of
Source: Deubner Verlag - 1 min read
Court Prohibits Entrance Fee for Christmas Market
In summary proceedings, the Administrative Court of Berlin ruled by order of 4 December 2014 that the organiser of the Christmas market in front of Charlottenburg Palace may not charge visitors an entrance fee.
Source: Deubner Verlag - 1 min read
Ministerial Draft Bill Tightening Voluntary Self-Disclosure Rules
The Federal Ministry of Finance (BMF) has now published a ministerial draft bill for an "Act Amending the Fiscal Code and the Introductory Act to the Fiscal Code." Below, we outline some of the most important changes in brief.
Source: Deubner Verlag - 2 min read
BFH on Managing Director Liability: The Managing Director's Liability for Tax Debts of the GmbH
In practice, holding a managing director personally liable (Geschäftsführerhaftung) is a frequently used tool by the tax office to recover outstanding tax debts from the legal representative under §§ 34, 69 AO. This requires, however, a culpable breach of tax-related duties.
Source: Deubner Verlag - 1 min read
New Place of Supply Rules for Online Providers from 1 January 2015: Registration for the Mini One-Stop Shop (MOSS) Available from 1 October 2014
From 1 January 2015, the place of supply for telecommunications, broadcasting, television and electronically supplied services rendered to private customers within the EU is determined by the customer's location.
Source: Deubner Verlag - 1 min read
Important by 30 November 2014: Have your wage tax class change and tax allowances registered in time
Employees who are married or in a registered civil partnership should urgently have it reviewed whether a change of tax class is advisable.
Source: Deubner Verlag - 1 min read
Even professional footballers cannot deduct sports channel subscriptions and personal trainers from their taxes
According to a recent ruling by the Finanzgericht Rheinland-Pfalz dated 18 July 2014, Az. 1 K 1490/12, even a professional footballer cannot deduct his sports channel subscription and personal trainer from his taxes.
Source: Deubner Verlag - 1 min read
Commuter Allowance: Will Accident Costs No Longer Be Tax-Deductible?
A court ruling held that repair costs of approximately EUR 4,200 incurred due to misfuelling a car are not additionally deductible as work-related expenses, but are covered by the commuter allowance.
Source: Deubner Verlag - 1 min read
Household-Related Services: Property Boundary "Extended Further"
In recent rulings (case nos. VI R 55/12 and VI R 56/12), the Bundesfinanzhof held that services performed outside the property boundary must also be recognised, such as snow clearance, cleaning of streets and pavements, or work on water connections.
Source: Deubner Verlag - 1 min read
How much German managing directors earn
A recent Kienbaum study analyses the salaries of 1,294 managing directors in 704 German companies.
Source: Deubner Verlag