Your lawyer for tax law: How we support our clients in the tax jungle German tax law is one of the most complex tax systems in the world, even if the often quoted story of the most comprehensive tax literature in the world is probably a bourgeois Moravia. As Attorney for tax law we offer […]
– How passing on risk without client permission increases insolvency risk -. Alternative to expensive supplier credit The retail trade often makes use of so-called supplier credit, i.e. agrees a payment term, and has then sometimes long since sold on the goods purchased by the time the actual payment is made. The supplier can […]
The Federal Court of Finance (BFH, ruling of 07.12.2016, file no. II R 1/15) decided that when the policyholder (VN) provides insurance cover for any insured person (VP), the full, non-aggregated sales price counts as the assessment basis for the insurance tax (VSt): The prerequisite for this is that the insurer (VR) participates in the […]
Policy sale next to the deposit machine? Why not! Lawyer Johannes Fiala and actuary Peter A. Schramm explain how discounters and full-range retailers could circumvent the strict rules for insurance brokerage. Insurance intermediaries have to face growing competition from online comparison portals and brokers as well as direct insurers. Tech giants like Google and […]
The Federal Court of Justice (BGH, ruling of 09.02.2018, ref. V ZR 311/16) decided that a property owner who has a craftsman carry out repair work on the house is responsible – i.e. liable – to the neighbour. In the present case, the house had burned down after roofing work due to an embers nest […]
The private health insurance has a legal obligation to provide advice if there is a recognisable reason – and even more so if there is an explicit request – § 6 VVG. This also includes “human care until the end of life”, for example through palliative and, if necessary, hospice treatment, as well as through […]
Sanctions have been in fashion for centuries, and are being broken. The widow Barbe-Nicole Clicquot-Ponsardin, in reaction to Napoleon’s Russian campaign, was concerned with the embargo imposed by the Russian Tsar on French products in 1812. The widow hired a Dutch ship, had it loaded with over 10,000 bottles of the 1811 vintage, and was […]
Lawyer Dr. Johannes Fiala and Dipl.-Math. Peter A. Schramm have in the third part even more examples of what effects sanctions can have. Frequent tax evasion without sanctions-Deluxe The BGH (judgement of 30.01.1970, file no. V ZR 139/68) denied – completely in the tradition of the Reich Court – foreign (camouflage) companies with […]
The most important information on compulsory health insurance and pension insurance for the self-employed The Federal Social Court (BSG, ruling of 29.07.2015, Ref. B 12 KR 4/13 R) ruled that the mere performance of duties as a body of a corporation (AG, GmbH) without further active involvement in the GmbH beyond that does not constitute […]
– How advisors, brokers and pension funds are taken into recourse in time – A daily newspaper from southern Germany misleads its readers with the title “Erste Pensionskasse reduces company pensions”. For neither are company pensions reduced if the pension fund cuts its benefits. This is still the first pension fund where pensions and […]
