Pressemitteilungen zum Thema "attorney"

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: Within the space of a few weeks, the German Federal Court of Justice (BGH) twice had to rule on the right of withdrawal with respect to life insurance policies. A consequence of the BGH's case law is that properly informing the policyholder is decisive in determining whether the insurance ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: The managing director is distinct from other employees in one essential aspect: a dual employment relationship exists. On the one hand, the managing director is appointed by the shareholders and, on the other hand, has an employment relationship with the company. Both legal relationships ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: Fondstelegramm reported that the container throughput index of the Rhineland-Westphalia Institute for Economic Research (Rheinisch-Westfälischen Instituts für Wirtschaftsforschung (RWI)) and the Institute of Shipping Economics and Logistics (Instituts für Seeverkehrswirtschaft und ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: State borders also mark the end of the jurisdiction of courts. This can lead to problems if the matter is one of enforcing claims against foreign debtors.There are many situations in which German and international law clash with each other and the jurisprudence varies from state to state. A ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: Should the boss, that is to say the owner of a firm, wish to retire in the foreseeable future, the issue of company succession has to be settled - a complex process that raises many questions (including legal ones).In the case of a family business, the successor is frequently sought from ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In lots of cases, the different national provisions on inheritance law clash with one another. There are basically three criteria that need to be observed here: the testator's nationality, the testator's last place of residence and assets abroad.Private international law regulates which ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: Those inheriting companies can benefit from tax concessions. Whether these concessions are constitutional or contravene the principle of equality is the question which the Federal Constitutional Court has been grappling with since July 8, 2014. The Constitutional Court found itself ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In the case of bereavement and the associated inheritance, thoughts of tax evasion are initially very remote. Heirs may nevertheless render themselves liable to prosecution if the testator also leaves behind untaxed illicit earnings. If the heirs do not declare this to the competent tax ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: The business weekly Wirtschaftswoche reported that, according to estimates by the Institute for Small and Medium Sized Business Research (Instituts für Mittelstandsforschung), around 135,000 companies will be searching for a successor by the year 2018. It further states that in ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: Tax evasion is a criminal offense, but German tax law allows one to make a voluntary declaration of an incomplete tax return leading to immunity from punishment. If all tax omissions from the past five years are presented to the tax office accompanied by the necessary documents, the tax ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: Anyone who comes into an inheritance must also expect to pay inheritance tax. While the Growth Relief Act (Wachstums-Entlastungsgesetz) provided relief to heirs by converting the tax rates from 30 and 50 per cent to 15 up to a maximum of 43 per cent, a substantial proportion of the ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: One current example from the wide field of labour law is the subject of the minimum wage. Which rules employers must observe in this context, when the minimum wage must be implemented or permissible exceptions are aspects that have to be taken into account when drawing up the employment ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: As reported by Focus Online, data from the Ministry of Finance for North Rhine-Westphalia shows that in this year already almost 4600 citizens have submitted a voluntary declaration in NRW. In June alone, this amounted to more than 500.It is clear that for many people who have invested ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: Executive employees, management personnel or managing directors occupy a central and special role within companies. They form, as it were, the interface between the workforce and the employer. They must take decisions, have special competences and yet are themselves often employees. The same ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: With a testament, the testator arranges for the disposal of his assets after his death. He can specify, inter alia, arrangements for succession, the size of the inheritance, conditions or even disinheritance in the testament. In addition, he can also determine that the testament be executed ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: Almost every citizen is confronted with banking law on a daily basis - even if only via their checking account. However, the balance of power between bank and client is extremely disparate: On the one side are the experts of the bank and on the other the client as a layman. This imbalance ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In the context of a company takeover or the purchase of company shares, a detailed examination of the existing risks in connection with the transaction is absolutely necessary so that a careful review of the investment can take place, as the buyer is often insufficiently aware of the ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich and Stuttgart - www.grprainer.com/en conclude: Directors are tasked with running businesses for the benefit of the company, that is to say profitably. They cannot be legally charged for a lack of economic success, yet if directors breach their duties they may well be faced with claims for damages, both in cases of internal and external ...

GRP Rainer Lawyers Tax Consultants, Cologne, Berlin, Bonn, Düsseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com inform: According to this judgement sales organizations which provide capital investments are liable for the criminal conduct of their consultants. The decision was based on the following record: A representative of a financial consulting firm liquidated a customer's investment funds and transferred the sales value to ...

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com exemplify: In the present case, the insolvency administrator brought on an action against the assets of a GmbH in insolvency proceedings. After a temporary closure, the GmbH resumed business activities. With the entry in the commercial register, it registered the transfer of the company's domicile and the new managing ...