If severance payments are made upon premature termination of an employment relationship, the question regularly arises as to the tax consequences and how these can be minimised as far as possible. The new Foundation Act, which came into force last year, can provide a sensible solution for many of those affected. Severance payments that result […]
This is a situation most employees face at some point: The end of working life is approaching. With current, quite respectable income, it has been possible to pay off the owner-occupied home and meet the children’s education costs. In addition, for the above reasons, there is no high level of cash assets or cash assets […]
Write off company loans immediately and turn them into cash Partners of a corporation or partnership naturally want their company to do well, after all, their economic existence regularly depends on it. If the company needs fresh money, for example to open up new business areas or to carry out projects, the first port of […]
The situation is common: The end of working life is approaching. With current quite respectable income, it has been possible to pay off the owner-occupied home and, in case of doubt, to cover the children’s education costs. In addition, for the above reasons, there is no high level of cash assets or cash assets that […]
In view of the financial market crisis, it is an extremely understandable concern that shareholders of a corporation or partnership keep their company liquid. After all, the economic existence also depends on it. The authors explain the special opportunity of a foundation per “sale of receivables of a different kind”. Red. If the company […]
In a nutshell The medium-sized entrepreneur is currently facing a multitude of problems for which he urgently needs efficient solutions: According to calculations by the Institute for SME Research, more than 300,000 family businesses are facing a change of ownership in the next few years. It is estimated that in about 40% of all cases […]
Trust foundation as a progressive and flexible solution for medium-sized businesses The medium-sized entrepreneur is currently facing a multitude of problems for which he urgently needs efficient solutions: According to calculations by the Institute for SME Research, more than 300,000 family businesses are facing a change of ownership in the next few years. It is […]
– Supervision-free alternatives to private health insurance – I. Distinction from insurance business subject to prudential supervision A widespread – and erroneous – view is that anything that somehow falls within the scope of insurers’ activities must be insurance subject to licensing. Even very obvious examples show that this obviously cannot be the case. For […]
THURSDAY, 25.10.2007, 11 AM. PRESS CLUB MUNICH: THE COMMUNITY FOUNDATION – ADVANTAGES AND OPPORTUNITIES FOR THE CITIZEN The new law to further strengthen civic engagement was passed in the Bundestag in July this year and passed the Bundesrat on 21 September 2007. According to this, founders will have considerable tax advantages in the future and […]
Training “Foundation Law”: The new law to further strengthen civic engagement was passed in the Bundestag in July of this year and passed the Bundesrat on September 21, 2007. According to this, founders will have considerable tax advantages in the future and will be able to take advantage of further benefits within the framework of […]
