Incomplete voluntary disclosure and the consequences – When tax advisors can be liable under civil and criminal law alongside the tax evader (2) The ongoing discussion about tax evasion and voluntary disclosures in the media and in politics, most recently fuelled by the trial of Uli Hoeneß, also draws attention to the work of […]
Due to the low interest rates on the capital markets, it will in many cases no longer be possible to achieve positive real returns in the traditional external implementation channels of occupational pension schemes (bAV) in accordance with the German Company Pensions Act (BetrAVG). Thank God there are viable alternatives. In the case of tax-subsidised […]
Differences in family provision and succession arrangements at home and abroad The Federal Court of Justice (BGH) ruled in its judgment of 27 September 2012 (Case IX ZR 15/12) that the granting of an irrevocable subscription right – solely for the payment of a life insurance policy in the event of death – is […]
– Opportunities for employers and employees to optimize pension provision – Due to the low interest rates on the capital markets, it will in many cases no longer be possible to achieve positive real returns in the traditional external implementation channels of occupational pension schemes in accordance with the German Company Pensions Act (BetrAVG). […]
Pitfalls for donors, donees and authorities What aspects and what legal situation are there to consider when making gifts? A gift to one’s own child, a parent’s foundation to support daycare facilities or such a facility itself can be an interesting option for tax optimization. In the case of gifts, no one is required […]
In the case of gifts, no one is required to file a tax return until a request is made by the Internal Revenue Service. 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 are sure […]
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 […]
Why the objection by a lawyer against the assessment is often worthwhile ? According to expert experience, the probability that the tax office will overestimate the value of a property from its desk is up to 80%. In individual cases, the value is then overestimated by up to more than 50% from the office. This […]
Tax consultants, doctors, dentists, architects, journalists and other freelancers have no other choice. You have to pay into professional pension funds or pension chambers for your pension. But how safe is the money you have saved up when creditors or insolvency administrators want to enforce their claims? The financial news service GoMoPa.net asked […]
