The dual foundation is a smart one for business succession and retirement planning. In this case, the shareholder-managing director of a GmbH transfers a large part of the company shares without voting rights and tax-neutrally to a charitable trust foundation. The remaining GmbH shares, equipped with voting and profit participation rights, are transferred to a […]
Johannes Fiala, Frank M. Strobelt Medium-sized entrepreneurs – including many doctors, dentists and pharmacists – are currently facing a variety of problems for which they urgently need efficient solutions: According to calculations by the Institute for SME Research, over 300,000 family businesses are facing a change of ownership in the next few years. It is […]
Dr. Johannes Fiala, Senior Partner of Fiala, Freisleben & Weber, Tax Consultant, Certified Public Accountant, Lawyer, Patent Attorney, Mediator, Munich Frank M. Strobelt, Managing Director of Gesellschaft für Stiftungsförderung e.V. (GfS) Further information: www.fiala.de, www.stifter.org. According to calculations by the Institute for Research on Small and Medium-Sized Businesses, more than 300,000 family businesses are facing […]
Doubling of tax benefits for married couples by RA Dr. Johannes Fiala* and Frank M. Strobelt** MUNICH/BERLIN – Medium-sized entrepreneurs, including many physicians, dentists and pharmacists, are currently facing a multitude of problems for which efficient solutions are urgently needed. According to calculations by the Institute for Research on Small and Medium-Sized Businesses, more than […]
Attorney Johannes Fiala and Frank M. Strobelt explain how entrepreneurs can arrange company succession through a charitable foundation. According to calculations by the Institute for Research on Small and Medium-Sized Businesses, more than 300,000 family businesses are facing a change of ownership in the next few years. It is estimated that in about 40 percent […]
By Dr. Johannes Fiala and Frank M. Strobelt 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 Research on Small and Medium-Sized Businesses, more than 300,000 family businesses are facing a change of ownership in the next few years. It […]
– Legal management of insolvency risks in occupational and private pension schemes – The private and occupational pensions of the self-employed are particularly at risk in the event of their own insolvency. This is also confirmed by a new ruling of the Federal Court of Justice[1] (BGH) according to which Rürup/basic pensions can be […]
Inheritance law: Advice and support on inheritance The subject of inheritance and bequeathing is as old as mankind itself and the subject Erbrecht is an extremely sensitive and complex area. Only a few people deal extensively with the subject of bequests during their lifetime and often leave their heirs more trouble than assets. Everybody knows […]
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 the self-employed can take out statutory insurance even if they do not have a job – 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 […]
