In the case of gifts, no one is required to submit a tax return as long as no request has been made by the tax authorities. However, the donor and the acquirer are obliged to notify the tax office of the gift, § 30 of the German Inheritance Tax Act (Erbschaftsteuergesetz, ErbStG). Even if you […]
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 […]
Do foreign financial advisors systematically induce tax evasion? Assets abroad – tax liability in Germany If you move your money abroad, for example to an Austrian private foundation or a Liechtenstein family foundation, you can by no means be sure that the world income principle will not force you to declare it in Austria. […]
A reminder beforehand: Although the house banks require since Basel II, an early clarification of the succession of the entrepreneur – but notwithstanding this most owners of medium-sized businesses are concerned about this existential core question still far too late. You thus bring the life’s work of generations and their long-serving employees in dire straits. […]
Event tip: ChannelSeminar tax reform 2007 The tax value is to rise strongly for medium-size enterprises with the inheritance tax and enterprise follow-up. Accordingly, business assets are to be divided into “good” and “bad” assets for tax purposes in the future. The so-called evil assets = unproductive assets (cash assets, cash in hand, bank balances, […]
