On 1 January 2007, the new capital adequacy guidelines for banks and investment firms, Basel II for short, will come into force. For many entrepreneurs it is therefore high time to deal with it, because with Basell II creditworthiness and liquidity are becoming more and more important for bank customers. When it comes to […]
Black money abroad and other investment risks “My son, do your business with pleasure during the day, but only do it in such a way that we can sleep peacefully at night”. (Thomas Mann, Buddenbrooks) Tax fairness: “Inflation is eating away at assets and my retirement savings !” The “perceived inflation” of real everyday […]
Pension commitments are popular as an instrument of old-age provision. But because of the poor returns on many life insurance policies, there is a threat of tax problems. The tax trap can be avoided with a well thought-out spin-off from the GmbH. Johannes Fiala and Andreas M. Bosl The advantages of a pension commitment are […]
| Pension plan | The pension plan concept of the pension commitment has been recommended by many tax advisors in order to reduce taxes and increase liquidity in the company. However, this commitment can lead to coverage gaps in the company. Experts estimate that more than 90 percent of all GmbH managing directors have been […]
Johannes Fiala and Frank M. Strobelt Medium-sized entrepreneurs are currently facing a whole host of problems for which they urgently need efficient solutions. The authors describe why foundations can answer a multitude of individual questions at once. Red. For many medium-sized companies, the topic of “foundations” was taboo until a few years ago and was […]
*by Dr. Johannes Fiala, lawyer (Munich), mediator (Univ.), MBA Financial Services (Univ.Wales), MM (Univ.), certified financial and investment advisor (A.F.A.), lecturer for civil and insurance law (BA Heidenheim, Univ. of Cooperative Education), banker (www.fiala.de) and Andreas M. Bosl, management consultant (Pöcking/Starnberg) Managing Director of Mittelstands- Strategie-Beratung GmbH and owner of MBD Mittelstands-Beratungs-Dienst e.K. (www.mbdbav. de) […]
The new capital adequacy guidelines for banks and investment firms, Basel II for short, came into force on 1 January 2007. For many entrepreneurs it is therefore high time to deal with it, because with Basel II creditworthiness and liquidity are becoming more and more important for bank customers. When it comes to lending, it […]
Almost completely unnoticed by the entire public, a fundamental reform of the inheritance and gift tax is imminent in 2007. This is like a time bomb for the entire middle class, because the details are only now becoming known to the public step by step. Experts and tax experts, e.g. from the Association of German […]
by Johannes Fiala, MBA/Lawyer Kristina Starck, Munich/Dr. rer pol Klaus Werht, private lecturer at the Department of Economics of the University of Hamburg, damage assessor in Hamburg-Neugraben I. Typical facts The investor is regularly approached by a contact person with the aim of clarifying whether there is a general interest in saving taxes or acquiring […]
*by Johannes Fiala, lawyer (Munich), M.B.A. (Univ.Wales), M.M. (Univ.), certified financial and investment advisor (A.F.A.), banker (www.fiala.de) Financial service providers with experience in advising on occupational pension schemes report that most occupational pension schemes are designed or implemented incorrectly. When the child has fallen into the well, the question of responsibility arises. Liability for incorrect […]
