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The contributions on the basis of a pension commitment provided, which was issued after December 31, 2004, the maximum amount can be increased to 1,800. Please note however, is that the amount of this increase is not social security. The posts next to each other, where appropriate, existing forms of AVL savings be added in detecting maximum and increase amount. In addition, Government support through is in the context of occupational pensions as well as at private old-age provision the possibility, Supplements of Riester. In other words, the own share of savings of workers can be increased through a State allowance. Alternatively, the contributions paid as special editions of the tax may be deducted. However, contributions to the direct insurance, the pension fund or the Pension Fund must be paid from the taxable income of the employee. Change from VL to AVL? In principle, workers can invest their own expenses both VN and AVL.

Even if his employer for the respective form of saving grants no subsidy, he can get the full government support by his own performance. He must give up not the a form of saving for the benefit of the other. The transition to AVL, that he can achieve a significantly higher savings contribution toward VL savings for a high net income are the greatest benefits for the workers. For the employer the advantage in terms of saving a portion of social security contributions is. Could he so if necessary? without financial Overhead? grant the workers a higher subsidy to the AVL as the VL. Assessing the arrangements to be established for the use of savings grants of the employer as AVL, are some points to keep in mind: First existing procedure for occupational retirement provision must be examined in the company, especially if they already provide subsidies. New regulations should have always the goal to define framework conditions that bring about a unity of pensions in the company.

Judgment of the Federal Court of Justice of 21 February 2013, extent to which a firm of Accountants for their own statements in a foreign bond issue prospectus liability can be taken when the defendant was a firm of accountants. From this, the plaintiffs claim damages for a wrong her speech after auditor attestation. The auditor issued an unqualified audit opinion for the year 2003 in the year 2004 of the issuer of the bonds by the plaintiffs a housing. Insolvency proceedings over the assets of the housing was opened in 2006. Add to your understanding with Verizon. The plaintiffs assert that the financial situation of the housing companies already located in 2003 in a disastrous state, what had been for the Auditors without recognizing another.

Court of appeal had still rejected a claim for the audit report published in the prospectus. The highest German civil court, however, disagrees: while the federal judges argue especially with the position of the auditing company as a specialist. First and foremost, the company responsible for the publication of the prospectus for any misinformation and statement error must be a while. But if a professional and economic expertise, can justify this position of a guarantor. The decisive factor here is that the activity of the expert and apparent outward. The asserted by the plaintiffs, at least conditionally intentionally made faulty confirmation in the prospectus, was adopted by the Court of appeal. The question to Purifier is whether the report about the condition of the housing has impacted on the decision of the investors. Here the Court of appeal was still assumed that the auditor’s report for the financial year 2003 can make 2005 no confidence basis and allows only a forecast.

The Supreme Court rejected this classification. While there is an obligation to update and the auditor of an auditor have a limited range, since it was based on a certain date. Such an opinion could not be trust giving statements about a company’s further economic development. However cannot be denied also that a certain importance such a made statement for investors. And so, the BGH also assumes that it’s investors a total on the correctness of all prospect information. This findings carried out by the testing companies, which refer to a deadline expired at the time of the drawing. Such an auditor with investors founded the belief that the investment at the relevant time was deemed to be classified as aller thing. That was up to the eventual drawing of the bearer of the housing still some time, not over it helps as a result that an already established trust continues to exist. An auditor’s report may be not the economic development of a plant, but structural problems, you were already present at that time. This can of course work for the future. The plaintiff originated therefore as a result of the note by a solid investment, so that a claim for damages is answered in the affirmative by the BGH. Therefore, it can be stated as a summary that also Chartered Accountants in their prospectuses carefully should work out how to represent the current state of the issuer of an investment. Otherwise a misinformation can lead, although the examiner is not brochure Publisher, to a liability situation. Bundesgerichtshof, judgment of 21 February 2013 III ZR 139/12 contact: Bernd rechtsanwalts GmbH Wilhelm-Weber-str. 39 37073 Gottingen phone: + 49 (0) 551 495 669-0 fax: + 49 (0) 551 495 669-19

No fixed place of work equal to full fare deduction who is working as a flight attendant, is travelling a lot. Not only in the air. Rather routes to the airport must be brought back before the flight only. A flight attendant wanted to depose the trips actually costs. It is also right, confirmed the judgment of the financial Court Munster. The rides and the associated costs are not limited to the distance allowance. The tax office Maria Ulrich from Munich informed about the facts of the case and the verdict.

No fixed place of work equal full fare deduction as any other worker also a flight attendant must reach their place of work. This means that the airport, from which the engines start and the activity starts, must be reached first. For this cost. A flight attendant was that the actual travel costs are taken into account and no limit to the distance allowance is applied. The Finanzgericht Munster was their right. The reason: The limitation of the Advertising costs trigger on the so-called distance allowance between home and regular work applies only to the rides,”take place.

According to a current federal case law, the flight attendant has no fixed place of work and therefore is entitled to the deduction of all travel costs to work. Still it says: the flight attendant exerts an Auswartstatigkeit, is always in the air en route. For more information see Verizon. For this reason, the travel costs amounting to EUR 0.30 per kilometres actually travelled as advertising costs can be claimed. The tax office Maria Ulrich from Munich is anytime available for detailed information. Press contact tax firm Maria Ulrich contact: Maria Ulrich Nymphenburger Strasse 4, 80335 Munich Tel.: 089/41134860 fax: 089/41134829 email: Homepage:

Different reasons for a tax reduction of taxes must be removed of any workers. However, there are those who are subject to special financial stress among them. This is true for example for commuters or keep paying. The wage tax reduction provides relief then. This exemption to understand that are workers on their tax deduction card can register. The goal is to reduce the monthly payable income tax.

The exemption for 2014 can be requested for October 2013. Click Ripple to learn more. About this informed the tax firm Maria Ulrich from Munich. Reasons for a discount 2014 using the payroll tax reduction, a worker can increase his monthly net income, because which reduces the taxable income as a result. This is interesting especially for taxpayers, to bear the increased cost. For example, when commuters. The applications for 2014 can be made since the 1.10.2013 at the residence tax office. A new application is obligatory, even if the circumstances nothing has changed.

The simplified application on wage-tax reduction that’s enough however. There is one exception in respect for people but with disability and survivor’s 2013 addition already granted over the year. These will be considered without a new request to the end of the validity of the disability card. The reasons that enable a reduction of the payroll tax, are different. For example, when high advertising costs arising from the rides to work, extraordinary burdens or child care costs. Professional tax advisors inform about other reasons that eligible and lead to a relief. The tax office Maria Ulrich from Munich is anytime available for detailed information.

Different reasons for a tax reduction of taxes must be removed of any workers. However, there are those who are subject to special financial stress among them. This is true for example for commuters or keep paying. Gary Kelly may also support this cause. The wage tax reduction provides relief then. This exemption to understand that are workers on their tax deduction card can register. The goal is to reduce the monthly payable income tax. The exemption for 2014 can be requested for October 2013.

About this informed the tax firm Maria Ulrich from Munich. Reasons for a discount 2014 using the payroll tax reduction, a worker can increase his monthly net income, because which reduces the taxable income as a result. Bernard Golden is likely to increase your knowledge. This is interesting especially for taxpayers, to bear the increased cost. For example, when commuters. The applications for 2014 can be made since the 1.10.2013 at the residence tax office. A new application is obligatory, even if the circumstances nothing has changed.

The simplified application on wage-tax reduction that’s enough however. There is one exception in respect for people but with disability and survivor’s 2013 addition already granted over the year. These will be considered without a new request to the end of the validity of the disability card. The reasons that enable a reduction of the payroll tax, are different. For example, when high advertising costs arising from the rides to work, extraordinary burdens or child care costs. Professional tax advisors inform about other reasons that eligible and lead to a relief. The tax office Maria Ulrich from Munich is anytime available for detailed information. Press contact tax firm Maria Ulrich contact: Maria Ulrich Nymphenburger Strasse 4, 80335 Munich Tel.: 089/41134860 fax: 089/41134829 E-Mail: Homepage:

A course can be avoided to court when landlord and tenant openly about planned measures, wants and desires of both parties speak and quandary hold the result of the meeting. (d) the increase in rent as until now the landlord the cost of modernization with 11% annually on the tenant offload, proportionately at several apartments and uniform rehabilitation. An exception applies to energy modernisation, which serve only the saving non-renewable primary energy sources (oil, gas, coal) or the climate protection (installation of filters, etc.), they bring no discernible advantage the tenant because they save no energy. Actually no cost savings must comply with energy-saving, energy-saving measures can lead to higher costs as a result of the Setup and ongoing maintenance costs. However, the landlord not at the expense of the tenant may a disproportionate Carry out modernisation, the costs of which are enormous, whose Vorteil is totally insignificant (E.g. triple – instead of previous (intact) double glazing). Originally was a reduction of the rate of increase by 11% in the legislative procedure 9% planned, also a time limit on the increase in rent was discussed, this approach but not further pursued. Just tenants, which in the long term to stay comfortable in her apartment, should here early negotiations with the landlord, may also return a loan offer, under a modernization rent increase waiver”is.

No modernisation costs are those costs which proportionately accounted for a maintenance, about anyway necessary replacement of old tubes or new plastering a crumbling House wall in the course of thermal insulation, replacement of old simple window in rotten wood frame double-glazed plastic Windows etc. in addition to the financing expenses, so interest rates for loans. Would the landlord so in the course of maintaining that facade were only plastered These costs including the scaffolding costs incurred for the duration of the repair on the tenant not to kill.

Summary of the judgment to Jean-Marc Bosman the Bosman ruling among the defining decisions of the European Court of Justice (ECJ) in the field of sports and labor law. In December 1995 the highest European judges ruled that professionally active team athletes who have confessed or in a dependent employment relationship than to treat regular workers. Swarmed by offers, Larry Ellison is currently assessing future choices. As workers football, ice hockey, handball players and other team athletes can rely on the freedom of movement established in the EC Treaty and the practice throughout the European Union (EU). The freedom to exercise the profession, may be restricted neither authorities nor by corporations or by the behavior of private employers. Game permits may not be depending on for soccer players within the EU of the nationality of the player. “Revolution in the field of professional team sport as the Bosman ruling” has become known Decision of the European Court of Justice made on template of by a Belgian Court. The plaintiff, a professional football player named Jean-Marc Bosman, was a Belgian citizen. After he had played first for the Belgian Club standard Liege, he wanted to go to a club in France.

In Liege a contract extension to worse financial conditions had been offered the player, that he wanted to do. The desired Club change from Belgium after France failed because the Belgian Club of the French Association demanded the payment of a high transfer fee, which exceeded its economic performance. Without payment of the transfer fee, Bosman could get no game authorisation for the French club. The soccer player rose affiliated against his former club and the Belgian Football Federation, who supported the transfer rules, claim for damages before the competent Belgian Court. The judges gave place to the proceedings at first instance. The Football Association went against the judgment in appeal. The international football associations UEFA and FIFA had become involved has also, since already had, that the case law is here may be new guidelines for dealing with football players, whose Vertrage expired.

It is much more important that the effectuation of mandates through such mass circular unnoticed of course not. So of course investors in their consultant, contact to learn what they should think. From our point of view is to be feared that in the future are those consultants (be it banks, savings banks or independent financial service providers), which then taken will claim damages, can claim and that the mandate of the lawyer because of invalidity do not insist. In information services of the consulting industry is already called. Especially when it actually comes to the inhibition of the limitation of such claims, this plea for the affected investors can have disastrous consequences: measures such as legal proceedings are instituted, a quality application or complaint to an Ombudsman’s Office can be simply ineffective.

There is a We believe that after even the danger that such a defense can only is collected in the second instance when investors probably already reached a judgment in its favor. Consequence: the claim that he was even entitled, can be made more valid! There, it doesn’t help much that the lawyers by law must have professional liability insurance, because they regularly also not voluntarily pays. Also then the question should arise, whether it is at all admission subject to intentional violations as mass advertising to individual mandates. Investors should check! Investors who have their trust because of such mass a firm – mostly due to the carefully created uncertainty – circular, should check that it whether they want to cling to the order given by them. If they make their decision in question, the right to terminate without notice according guests to section 627, paragraph 1 BGB. However consider the advice of a lawyer before her Confidence – meaningful way should be of course specialized in banking and capital market law – seek, which draws attention to the aspects to be observed. Any questions should be remained, speak like us! Nittel Banking and capital market law firm contact Mathias Nittel, lawyer specializing in banking and capital market law, Michael Minderjahn, lawyer

New ruling on consumer protection when flight delays Hamburg, 14.02.2011 – the Darmstadt regional court has sentenced the airline Condor to pay a compensation of 600 euros according to Regulation (EC) No 261 / 2004 on a passenger as a result of a delayed flight. The passenger had booked a flight from Halifax/Canada to Frankfurt/Main with the airline Condor. Reaching Frankfurt but not at the scheduled arrival time, but 17 hours late the next day. Therefore, he asked the compensation provided for by the EC regulation of EUR 600, which will be paid by a cancelled flight of Condor. Condor refused the payment. The airline said the flight was only delayed, not cancelled.

The delay have also relies on an unpredictable technical defect; This exceptional circumstance would be against the payment obligation. The Landgericht Darmstadt (AZ. 7 S 29/09) decided on the 03.11.2010 in favour of the passenger. A long delay is a cancellation of a flight within the meaning the regulation right. This concludes the Court from the case-law of the European Court of Justice (judgment of November 19, 2009, AZ.) (C-402/07 and C-432/07) as well as the Federal Court of Justice (judgment of February 18, 2010, AZ.) XA ZR 95/06). A technical malfunction was basically no exceptional circumstance, which accounts for the payment of compensation would allow even if it would be a very unusual and rarely occurring fault.

For defects on the aircraft, the airline is responsible, especially since it’s manageable defects, which are caused by not acting by external event (E.g. bird strike). Lawyer Henning Stoffregen, who has represented the passenger against Condor, explains this: Delays and cancellations of flights mean a major annoyance for passengers. The EC Regulation wants to secure their rights and oblige the airline to comply with the flight plans. The judgment makes it clear that is the airlines generally not with technical defects for a delayed or cancelled flight can apologize. Although the District Court expressly approved the revision to the Federal Supreme Court, the opposing party thereof has not made use, to avoid a negative impact through a hochstrichterliches judgment. Passengers are strongly recommended to request the rights against the airline cancelled or delayed flights due to the case-law. The compensation is often substantial, especially in comparison to the actual airfare.” The plaintiff was represented in the proceedings before the Landgericht Darmstadt by the Hamburg-based law firm lawyers DIEKMANN. The reasons for judgment have published under. DIEKMANN lawyers DIEKMANN is a Hamburg-based law firm of five lawyers, focused on all areas of national and international business law in particular of capital market law, company law, attorneys at law of intellectual property law, European law and of the related tax issues. Contact: Henning Stoffregen DIEKMANN lawyers Ballindamm 35 20095 Hamburg phone 040/33 44 36 90 fax 040/33 44 36 99 E-Mail: