*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 […]
“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 an initiator’s point of view, the involvement of a trustee offers considerable advantages, for example in the case of KG investments. The effort for the “register publicity” of the […]
by Johannes Fiala, lawyer For income tax, church tax and the solidarity surcharge, children and other dependents are treated as independent taxpayers. Therefore, if the family is intact, a great deal of tax can be saved by structuring the tax system within a family. The starting point for the following considerations is the fact that […]
by RA Johannes FialaFor income tax, church tax and the solidarity surcharge, children and other dependents are treated as independent taxpayers. In the case of an intact family, a great deal of tax can therefore be saved by structuring measures within a family.the starting point for the following considerations is the fact that for every […]
by Johannes Fiala, lawyer 1. reduce the tax on cash gifts: A partner wishes to make a gift of EUR 75,000 to his partner. If this is done directly, only the tax-free amount of EUR 5,200 is deducted. On EUR 69,800, 23% gift tax is then due (i.e. EUR 16,054). The situation is different when […]
Inadequate provision can cause considerable economic damage to assets in the event of care or death; and often the wishes and aspirations of the person concerned are not fulfilled. The documents for arranging these matters are power of attorney, last will and testament, health care proxy and care proxy. This article is intended to […]
