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Contact Armin

Posted on by Ester

(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.

Compulsory Insurance Are Not Without Another Termination

Posted on by Ester

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: