IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce Ersin Nazali of NAZALI. Ersin has joined IR as our exclusive Tax (Law) Member in Turkey. NAZALI; with its expert and experienced team, provides customized, efficient and qualified legal services with its principal of all in one about tax, customs, social security (fiscal […]
Creating a start-up or a company is usually associated with an eager expectation to see a business idea triumph, building on torrent of hopes and dreams with the conviction of its success. This exciting idea not only considers the development of an economic activity in a certain market that deserves full confidence; in turn it […]
Deduction of the tax quota to encourage the implementation of research, technological development and innovation projects (article 35.1 and 2 of the Corporate Tax Law – LIS) 1.1. Deductions for research and development activities (R+D). Definition of research and development: Exploratory that seek to acquire new knowledge, materialization of products and processes, design of […]
If something is advertised as exclusive then it ought to remain exclusive. A ruling of the Landgericht (LG) Hamburg [Regional Court of Hamburg] demonstrates that a lack of touted exclusivity can render the advertising misleading. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: A cosmetics […]
A ruling of the Oberlandesgericht (OLG) Frankfurt [Higher Regional Court of Frankfurt] shows that difficulties can arise if there is a desire at a later date to change the name of a company which was taken over and its name carried forward (Az.: 20 W 411/12). GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, […]
Advertising for packet soup for children featuring the statement “mild gezalsen” (lightly salted) is contrary to the Health Claims Regulation and therefore unlawful. That was the verdict of the Oberlandesgericht (OLG) Karlsruhe [Higher Regional Court of Karlsruhe] (Az.: 4 U 218/15). GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, […]
Minority Shareholder Rights Date: Tuesday 7th March 2017 Time: 8.30am – 10.30am Venue: Royal College of Paediatrics, 5-11 Theobalds Road, London WC1X 8SH. This is a brand new seminar that will consider the principal rights of minority shareholders and the means by which they might seek to protect themselves. Investors and other minority shareholders will […]
In cases of doubt, it is the notarized agreement that counts and not a draft contract whose content deviates from the former. That was the verdict of the Bundesgerichtshof (BGH), Germany’s Federal Supreme Court, in its judgment of June 10, 2016 (Az.: V ZR 295/14). GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, […]
It is common for disputes to arise under employment law concerning compensation in lieu of holiday entitlements. According to German law, holidays that have not been taken expire at the end of the reference period. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: In principle, […]
Deduction of the tax quota to encourage the implementation of research, technological development and innovation projects (article 35.1 and 2 of the Corporate Tax Law – LIS) 1.1. Deductions for research and development activities (R+D). Definition of research and development: Exploratory that seek to acquire new knowledge, materialization of products and processes, design of […]
The members of a sisterhood may also fall within the ambit of the regulations pertaining to what is termed labour leasing or temporary employment. That was the verdict of the Court of Justice of the European Union (CJEU) in its ruling of November 17, 2016 (Az.: C-216/15). GRP Rainer Lawyers and Tax Advisors in Cologne, […]
GRP Rainer Rechtsanwälte has once again received awards, this time for the year 2017, from Corporate INTL for best law firm in the fields of commercial law and tax law in Germany. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: The renowned British magazine Corporate […]