Falsification and concealment of balance sheets are punishable under § 331 No. of the German Commercial Code (HGB). Famous examples of such manipulations would be the Olympus and Enron companies, or more recently P&R. The “Heubeck mortality tables RT 2018 G” (dated 20.07.2018) were allegedly erroneously prepared and later withdrawn – this was the responsibility […]
Total loss in the case of partial retirement, working time accounts and pension commitments How directors, other officers, or self-employed agents completely lose their retirement benefits due to ineffective trust models. The business model of renowned corporate consultants for occupational pension schemes (bAV) includes the provision of the reinsurance assets by means of a […]
From the series of newsletters of the DHBW (Baden-Wuerttemberg Cooperative State University) Heidenheim on the topic “Mediation Law in Practice”: At this point, lawyer Dr. Johannes Fiala, https://www.fiala.de, lecturer for insurance law at the DHBW Heidenheim, will answer your questions. Questions can be asked by emailing ott@dhbw-heidenheim.de. In the case of tied sales – in […]
Dr. Johannes Fiala and Dipl.-Math. Peter A. Schramm on the pre-programmed investor bankruptcy An 80-year-old business widow appears at the bank counter with her savings book. “Young man, I want to take off”. Upon further inquiry, “Everything!”. She didn’t care about the interest on advances. Fifteen minutes later, she returns to the checkout counter. […]
Johannes Fiala, Peter A. Schramm It is the responsibility of the capital investor to have “tax saving models” examined independently of “fee and commission interests” before making an investment decision. Because even re – nommierte credit institutes arrange dubious investment models until today. Seit Jahren schreiben Steuerfahndungsstellen Bundesbürger wegen „Ermittlungsverfahren nach § 208 Abs. 1 […]
In a nutshell The medium-sized entrepreneur is currently facing a multitude of problems for which he urgently needs efficient solutions: According to calculations by the Institute for SME Research, more than 300,000 family businesses are facing a change of ownership in the next few years. It is estimated that in about 40% of all cases […]
Dr. Johannes Fiala and Frank M. Strobelt* Trust foundations have a tradition in Germany that goes back more than a thousand years. Many foundations established hundreds of years ago are still operating today. The state explicitly acknowledges the commitment of donors with generous tax breaks and benefits related to the law of public benefit. Positive […]
by Ralf W. Barth, pecuniary loss liability broker (www.rwbfinanz.de) and Johannes Fiala, lawyer (www.fiala.de) Practical gaps in the intermediary’s VSH protection: A short story starts with the statement of an insurer that only the advice of the employer in the occupational pension scheme is insured in the scope of coverage – but not the advice […]
*by 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 (Univ. of Cooperative Education), Banker (www.fiala.de) “Most transportation taxes, including sales taxes, have no deeper purpose than to bring money to the state.” Federal Fiscal Court (BFH), in: BStBl 1973, p.96 From […]
