Posts Tagged ‘law & taxes’

Tax Equalization Employer

The next topic which should be clarified, the return is. This accompanied by the question of whether the German employment during the period of posting rests and again has full validity in the connection. The old terms and conditions apply on return to Germany again fully? Going to the employment law claim to the old, or a comparable job? This must be well considered by workers and employers. “The workers will need to think about whether he after many years abroad back to his old” workplace wants to work. For the employer, the question of whether he can offer the original or a comparable job arises. These issues also play a decisive role, there is a termination agreement considerations. The employment relationship according to German employment law is it difficult the employer after posting operational reasons to terminate.

The requirements for an involuntary termination are in the German labour law very high. Often viewpoints happen for posting in advance not be taken into account by the employer. The sent acting manager may negotiate an above the rule set, the amount of compensation. Finally, there are tax issues to consider. In the ITA, it is defined that a natural person who has a domicile in Germany, is fully taxable. Unlimited tax means that the total world income in Germany is taxable.

A limited income tax obligation to a person who has neither a domicile nor habitually resident in Germany. In the context of posting the relevant double tax treaty are therefore first of all to consider. It should to be considered, whether a resident shift makes sense. Often, again no provision is made. If an arrangement is made then about as tax equalization and tax protection. When the Tax Equalization of employees provided so, as he would never leave the country. Neither advantages nor disadvantages it will be by the posting. He is therefore always the tax which he had while in Germany to pay. The tax protection, no disadvantages should be created for the employee. The employer takes the difference between the actual and fictitious tax. Not to have fixed this, may be associated with significant arrears for the employees, but also for the employer. A specialist in employment law attorney and lawyer Robert Mudter therefore recommends: the rights and obligations to which they are getting into, both partners should be clear. Without a clear arrangement there may be disadvantages for both sides.

Trade Secrets And The Consumer Information Act

Details of violations of the food and feed law the consumer information Act (VIG) grants any”a comprehensive access to information on violations against the food and feed law books, but also about marking, origin, condition, use and manufacture or handle food, animal feed, cosmetics or utensils. The most important for companies limit of this information claim of each is anchored in 2 sentence 1 No. 2 c VIG. For other opinions and approaches, find out what 4Moms has to say. Then the access to information not entitled to pursuant to section 1 of the VIG due to conflicting private interests, as far as would be revealed by the coveted information business or trade secrets or other competition-related information which are comparable in their significance for the running of a business or trade secret. All business-related facts, circumstances and processes be understood as operating and business secrets, which are not obvious.

but only a limited group of persons are accessible and whose non-proliferation of legal entity, has a legitimate interest (BVerfG, decision by the 14.03.2006, ref.: 1 BvR 2087/03, 1 BvR 211/03). “A legitimate privacy interest 2 sentence 3 can oppose however VIG, what not under an in 2 sentence 1 No. 2 c called VIG industrial or business secret according to 1 para 1 sentence 1 No. 1 VIG fall information, we mean violations” against the food and feed code (LFGB), against the legal regulations adopted on the basis of the food and feed law book and directly applicable European Community act within the scope of the food and feed law book, as well as measures and decisions, which are made in connection with such violations. The VIG defines itself not the notion of violation”, but only can be considered our opinion violation, which was finally determined by a court as such. Even if you the would be different, not any violation can justify a release of information to third parties. Violations of law may be subject to the confidentiality interest according to the jurisprudence of the Constitutional Court, Federal Administrative Court, as well as the vast literary opinion? Always the case decides the result. If you are faced as a company with a right to such information, we recommend a careful review of all defense options. See more non-binding and free around the food and health law.

Steuerberater Jurgen Dieter

Tax advisor Jurgen Dieter grainy informs many a taxpayer thinks of religious disaffiliation, if it should go to saving. Because the Church seems to many as easy to streichender items of expenditure. The church tax is a statutory levy of church members in Germany and will be confiscated by the State tax authorities and forwarded to the churches. The church tax of tax advisers informed grainy from Mannheim. Is carried out according to the income level church tax pay rated all church members, who have their residence or their usual place of residence in the territory of the respective church.

The amount of the church tax varies according to the amount of the wage or income tax or according to the amount of taxable income. Who less deserves pays fewer taxes those who earn more, pay according to more. Thus, the church tax is graduated according to social position and ensures justice among the church members from financial point of view. In a confession-same marriage both spouses of thereof are tax-gathering Church. With cooperation assessment to income tax, the church tax from the jointly determined basis calculated.

In separate investment or the separate disposition in the year of the marriage the church tax from the income tax liability of each spouse is calculated. Interdenominational marriages, a corresponding to the einkommensteuerlichen splitting half Division of marital income is made for the calculation of the respective church. This means that spouses, of which only one belongs to a tax-gathering Church, the church tax is tied only to income taxable Church spouse. Children, students or the unemployed who have no taxable income, are obliged not to evacuate the church tax. The rules for determining the church tax are not uniform for the entire Federal territory. The rate varies between 8% and 9%.

Euro Lump

To deduct commuter lump sum as advertising costs. So, the tax liability can be reduced. Who pursues a profession, must as a rule every day looking the workplace. Unless one has set up a Home Office. For those who drive to work, there is the possibility to withdraw the so-called commuter lump sum as advertising costs. So, the tax liability can be reduced. That applies to all workers, regardless of which way the workplace is achieved. Just as little plays a role, whether it is a full-time or part-time job.

The commuter lump sum, their calculation and refund of tax advisers informed grainy from Mannheim. Income tax reduction the commuter lump sum, the exact distance allowance, is deductible for all who need to commute between work and home. With her you can reduce the income tax. 0,30 EUR can be attached for each workday and each full kilometer between the workplace and the home. There is only one-way. To calculate the exact you can a Commuter calculator use or quickly apply the simple formula, as soon as you know the distance is how far and how many days it has traveled the route.

The workers can calculate the lump sum as follows: X working days x X of km easy drive x 0,30 Euro commuter lump sum = X euros after this Bill can assess the employees, how much is the income tax reduced to. The amount resulting, is however not transferred or exchanged for cash. Therefore, the expenditure incurred for the rides are not repaid. Instead, the IRS deducting this amount of the annual income of the taxpayer. Only on the remaining amount, it must then pay taxes. As a prerequisite, the worker must submit a tax return at the tax office. An accountant will help in the creation and in other fiscal concerns. For details of tax advisers is grainy from Mannheim at any time available.