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 […]
Artikel zum Thema: Self-employed
Life insurance as a tax saving model in inheritance tax
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 […]
The English Limited Company as an alternative to the GmbH ?
RA Johannes Fiala (München) hat für experten.de eine Kurzinformation zusammengestellt. Es geht um die Frage: Warum eine Limited ? Vorteile und Risiken. Für den Finanzdienstleister ergibt sich angesichts über 20.000 Haftungsprozessen im Jahr, die Notwendigkeit die Haftung zu beschränken, so gut es geht. Typische Gestaltungsmittel sind dabei die Versicherung des Restrisikos durch eine Vermögenschadenhaftpflichtversicherung, aber […]
Reporting obligations of the internationally active lawyer, auditor, tax consultant
In addition to keeping manual files, professionals have to fulfil even more far-reaching recording obligations, for example under the Money Laundering Act. In addition, internationally active professionals are subject to additional special reporting obligations under the German Value Added Tax Act and the Foreign Trade and Payments Ordinance. The main features are presented below: I. […]
Leverage transactions ; chance of multiple profit ? but also private bankruptcy risk! (at the same time with reference to the new BGH ruling on consultant liability, V ZR 402/99)
by Johannes Fiala, lawyer Leveraged transactions are in practice referred to by financial service providers as “savings annuity”, “savings annuity”, “lex annuity”, “interest rate differential transaction”, “loan-financed annuity”, “immediate annuity”, “leveraged annuity”, “guaranteed annuity”, “loan-financed life insurance”, “leveraged life insurance”, “fixed loan with redemption replacement”, “leveraged pool”, “loan-financed investment”, “fixed loan with repayment substitute”, “leveraged […]
English limited company, a liability brake for the financial services provider
RA Johannes Fiala (Munich) has compiled a brief information for experten.de. The question is: Why a Limited ? Benefits and risks. In view of more than 20,000 liability suits per year, financial service providers need to limit their liability as much as possible. Typical means of design are the insurance of the residual risk by […]
Reporting obligations of the internationally active lawyer, auditor, tax consultant
RA Johannes Fiala (Munich), Sandra Seremek (Eggenfelden) In addition to keeping records, professionals have to fulfil even more far-reaching recording obligations, for example under the Money Laundering Act. In addition, internationally active professionals are subject to additional special reporting obligations under the German Value Added Tax Act (Umsatzsteuergesetz) and the Foreign Trade and Payments Ordinance […]