Steuerberater Gunter Zielinski from Hamburg informed since 1.01.2013 new standard amounts for meals more expenses and overnight expenses for foreign service travel come to the application. Click Mashable to learn more. Are self-employed or whose employees as of January 1, 2013 on a journey abroad for professional reasons, apply to the advertising cost and operating expense deduction changed catering and accommodation packages. The Steuerberater Gunter Zielinski from Hamburg informed about the tax treatment of travel costs and travel expenses caused operational and professional incentives starting in 2013. New year, new table the BMF in a table the new values for the tax treatment of travel costs and travel expenses professionally necessary incentives from 1 January 2013 onwards laid down. The changes affect many countries.
Including Australia, Belgium, Finland and Italy. New year applies to operational trips from domestic to foreign countries, that is the standard amount for the place, the taxpayer before 24 Clock has reached local time, determined. The standard amount of the last work place abroad is crucial for day trips abroad and for return travel days from abroad in the country. For those countries that are not listed on the list, applies the standard amount applicable also for Luxembourg. The standard amount for the mother country is decisive for the unidentified overseas and outside areas of a country. Entrepreneurs and workers must pull off the overnight package not as advertising costs and operating expenses. Deducted should only the actual and proven accommodation costs. The lump sum is only the tax-free reimbursement of accommodation by the employer.
Tax advisor Jurgen Dieter grainy from Mannheim informed in times where the maintenance of a vehicle is always costly, it is a welcome option that are company cars available, which may also be used for private purposes for many workers. An imputed exists in the provision of a company car for private use, which is one of the taxable wages and must be taxed. There are basically two methods: a the 1% scheme and on the other hand the logbook method. What to make sure of the latter is so it is explained by the Tax Office for valid, explained the tax advisor grainy from Mannheim. Exercise care when the entries for which the two mentioned methods you decide to leave, mainly depends on the private usage share. Applies for the leadership of the journey log, that it consistently and timely manner must be executed. Still it must document all laid back rides and show, which runs When and for what purpose were undertaken. Learn more at this site: Andrew Florance. The logbook does not duly occurs, the IRS can apply the flat-rate taxation.
The Bundesfinanzhof (BFH) has clearly also recently (decision of March 14, 2012; AZ. VIII B 120/11) that the readability of the entries must be given for recognition to occur. Otherwise, the IRS classifies the logbook as tax ineffective and lets it do not apply. This means that each drive guide when you enter care must be. Even if one is convinced of the readability of the own typeface, the Finanzamt considered sole directive. For details of tax advisers is grainy from Mannheim at any time available. Press contact Steuerberater Jurgen Dieter grainy o 4, 5, 68161 Mannheim Tel 0621 10069 fax. 0621 13358 email: Homepage:
(Doctors, architects, equitable remuneration) Many an employer employs graduates in academic professions (doctors, architects, etc.) and pays only a lean intern salary of up to 400 / month. Reported in the press (mirror of the 1.8.2011) is currently by foreign doctors, which do the work of a physician in German hospitals, are hired as interns, and get only 400 / month for their activity. What rights do have interns? Must University graduates accept such low payment? The German labour jurisdiction has developed some guidelines for this purpose. The labour courts consider whether the training ratio in the foreground is, or whether the trainee in the work organization is incorporated. ISearch recognizes the significance of this. Should the trainee in the organisation of work be incorporated and regularly perform the usual activities of a doctor or architect, he must receive appropriate compensation.
The law assumes that a reasonable Remuneration only exists when at least two thirds are paid the customary compensation. In any case, a case of so-called immoral wage usury exists when a working full time doctor or architect receives only about 400 / month salary. The agreement on the amount of compensation is ineffective in the case. Educate yourself even more with thoughts from isearch. The trainee is entitled to the customary remuneration in the case. This 2,200 2,500 / month may be doctors or architects. Should the intern”several months only 400 / month have already received for his qualified full time occupation, must the employer may pay to much. For the future, the trainee can then request the local salary.
Specialist Attorney tip workers: as an intern, have extensive salary and salary claims under certain circumstances. Check, whether the purpose of training in the foreground. If not, then a case of immoral wage usury exists maybe, against the prior court effective can proceed. You should first ask your employer to pay a reasonable salary. Specialist Attorney tip employers: you should reward adequately qualified work. Who employs graduates as interns at low wages, is potentially tortious. A post by lawyer Alexander Bredereck, Berlin E-mail: about labour law:
Informed the Steuerberatunskanzlei Farooqui from Essen: minor employment makes an important contribution to the economy in the Federal Republic of Germany and helps to reduce the effects of unemployment or to avoid. They are subject to legal regulations, which is reflected in particular in an exemption from compulsory social insurance. For employers, a special need for the homeowner, the firm Forschner here would like to inform you about stems from the legal framework conditions of minor employment. ions similar findings. The use of so-called mini-jobs can pull for employers who don’t insure, a commitment to the payment of social security contributions in. The payment obligation arises from the exceed of the fee limit of the freedom of insurance if an employee performs several mini-jobs that together exceed a monthly fee limit of 400. A social insurance institution is in hindsight, for example, in an audit, the Exceeded the insurance limit, occurs the payment obligation for employers if insurance assessment of employment to the detriment of intentional or grossly negligent neglect them. As experts in audit and consulting firm Forschner recommends therefore all employers at the initiation of employment, which is subject to the rules on minor employment to take precautions. For the proof of proper insurance assessment to the best of our knowledge and belief there is, workers from minor employment to ask whether they are already slightly busy with other employers.
To prove this, if necessary, binding to the statements in a personal questionnaire for part-time employees should”documented in writing and signed by the employee. on the topic.. Can such a questionnaire, for example, on the Internet at the mini job Center ()) can be found. Has an employer fill out such a personal questionnaire and signed by the employee can be, so he proves so to have conscientiously carried out the assessment of compulsory of insurance. So a payment obligation of the employer eliminates detection of crossing the border to insurance and social security contributions have to be paid only for the future. Firm Farouk regularly on its website about currently important topics from the tax, economic, labour, and social clients and employers.
(More info on the subject of tax law under hm-steuer.de/leistungen/steuerberatung-fuer-vereine.html) Also for the hosting in this context, a specific purpose must be demonstrated. It a business opportunity is assumed in particular, if the hosted people business relations exist or should be initiated. A business expense deduction of 70% is then possible for the hosting of the business partner. However, it is important that the business opportunity is proved. Practice: Despite versagtem business expense deduction for the aforementioned event expenses, donations collected in this context are tax deductible. The recipient organization must issue a donation receipt to as usual. A company can also tickets for a fundraising gathering event in the context of gifts exempt from 35 euros per person per year take over sponsorship ( 4 paragraph 5, sentence 1 No. Learn more on the subject from Michael Dell. 1 of the EStG).
Also the classic sponsorship is, because these issues are generally deductible operating expenses. By the way: The economic benefit for the company from a sponsoring action must be not a concrete commercial consideration of the payee; an indirect advantage, about the public impact through media reporting, that’s enough emphasizes tax advisor Armin Hampel. The services obtained in connection with the sponsorship can be treated at a non-profit association as tax-free revenues from asset management. The Club is actively involved in promotional activities, benefits are as taxable income from commercial business operation. But is to note that sponsorship be achieved within the framework of a power exchange and, consequently, as far as the Club the Small entrepreneurs has exceeded 17,500, the revenues are subject to sales tax.
Hampel + Marka Steuerberatungs GmbH & co. KG the firm hampel + Marka Steuerberatungs GmbH & co. KG based in Schongau, Lechbruck is based on experience gained over 30 years. Their consulting supports clients in all tax and commercial issues in the successful shaping of their economic future. The expertise includes the German and international tax law. Offering digital accounting allows hampel + Marka clients virtual cooperation and thus a significant efficiency boost.
Auer Witte Thiel informed about groundbreaking BGH judgment to health insurance contracts Munich June 2013: health insurance according to 193 para 3 sentence 1 VVG only considered effective cancelled if confirmation of connection insurance has gone to the old insurance company. There is no retroactive validity on receiving notice of insurance. Auer Witte Thiel explains the decision of IV civil Senate of the Federal Supreme Court and the underlying case. In this particular case, a private krankenversicherter customer had concluded a new contract with another provider and with the old provider with approval of new insurance from 01 February to 1 December 2009 moved the commencement first due to delays in the termination. In a second letter dated June 10, 2009 the insured revoked the new contract but complete, whereupon him sued the following insurance on payment of the outstanding premiums. While the proceedings before the District Court had been rejected, the Court of appeal for the gave her Insurance period from 1st December 2009 to April 01, 2010 instead. The defendant went to revision, prompting the Supreme Court dissolved the State Court ruling and again handed the case to the Court of appeal.
Policyholder is avoiding risk of Doppelversicherungs the Court of appeal came to the conclusion that the original contract was not timely been withdrawn by December 12, 2008, with the termination. Because the right of withdrawal expired already in receipt of the letter, so that the withdrawal could relate VVG pursuant to 8 para 1 only on the provisions of the revised Treaty, Auer Witte Thiel explains. The original contract was so effective. It was also the Court and ordered the defendant to pay the outstanding premiums. Insurance needs clarity about the effectiveness of termination people with health insurance contracts with a term of more than one year with a notice period of three months to the end of the first year of insurance have may terminate however. This period would have been respected in the present case. The actual effectiveness of the termination depends not only the timely receipt of the insurance and their unequivocal content, but also, whether the old insurance in time had knowledge of the existence of a connection insurance. Confirmation was received by the defendant on June 18th, 2009 by its existing insurance.
In addition, must be tested in cases like these, whether a minimum insurance period was agreed, which can mean a maximum two-year exclusion of cancellation, adds Auer Witte Thiel. The case, Auer Witte Thiel provides additional information under available. About the law firm Auer Witte Thiel, the specialization areas of focus and the development of core competencies in certain disciplines are indispensable in the legal services sector. Auer Witte Thiel is a business law oriented law firm and represents several German insurance companies. The firm Auer Witte Thiel is Munich. How to contact with lawyers Bayerstrasse Auer Witte Thiel 27 80335 Munchen phone: 089/59 98 97 60 fax: 089 / 550 38 71 E-Mail: Web: