Tax consultants are not infallible either The tax law in Germany is known to be one of the most complex and most comprehensive on this planet. In order not to get unloved mail from the tax office at some point, not only entrepreneurs and companies trust , but also increasingly private persons to the supportof […]
The message in the COLLEGA Weekly Ticker 50/2017 shows that the current phase of low interest rates is also placing an enormous burden on the occupational pension schemes. The reader of COLLEGA-Wochen-Ticker, lawyer Dr. Johannes Fiala writes us about this: “As a private insurance company supervised by BaFin, Deutsche Steuerberater-Versicherung Pensionskasse des steuerberatenden Berufs VVaG […]
Time and again, tax advisors and lawyers try their hand at “investment advice” – occasionally not only for a fee but also for commission if the investment is successful. Conversely, insurance companies (e.g. when setting up a company pension scheme) and banks (e.g. for financial advice and succession planning) are increasingly offering the customer a […]
Numerous rulings indicate how easily tax advisors can be held liable in connection with advice on occupational pension schemes (bAV). One of the key issues in advising business managers is the insolvency-proof nature of the provision – it is precisely on this point that insurance sales spread numerous legal inaccuracies. Therefore, typical liability traps and […]
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*by Dr. Johannes Fiala, Lawyer (Munich), Mediator (Univ.), MBA Financial Services (Univ.Wales), MM (Univ.), Certified Financial and Investment Advisor (A.F.A.), EC Expert (C.I.F.E.), Lecturer in Civil and Insurance Law (Univ. of Cooperative Education), Banker (www.fiala.de) For the intermediary or financial service provider, the question of the plausibility of the concepts as well as the seriousness […]
*by Stefan Oppelt (Rödermark), bAV business consultant (www.abacus-consult.de) and Johannes Fiala (Munich), lawyer (www.fiala.de) Pensions in a family limited company: An occupational pension consultant finds the following situation in a company to be examined, a medium-sized trading company (family limited company): In 1978, a pension commitment was made by the GmbH for both the managing […]
In addition to keeping manual files, professionals have to fulfil even more far-reaching recording obligations, for example under the Money Laundering Act. In addition, internationally active professionals are subject to additional special reporting obligations under the German Value Added Tax Act and the Foreign Trade and Payments Ordinance. The main features are presented below: I. […]
RA Johannes Fiala (Munich), Sandra Seremek (Eggenfelden) In addition to keeping records, professionals have to fulfil even more far-reaching recording obligations, for example under the Money Laundering Act. In addition, internationally active professionals are subject to additional special reporting obligations under the German Value Added Tax Act (Umsatzsteuergesetz) and the Foreign Trade and Payments Ordinance […]
In its ruling of 17.12.2015 (Case C-342/14), the European Court of Justice (ECJ) ruled that foreign tax consulting companies are authorised to provide tax advice in Germany. According to the Advocate General’s opinion to the ECJ, this requires “the recognition of the company and the appointment of its management bodies as tax advisors” (StB) – […]
