The so-called “third” Swiss corporate tax reform is well on its way, but still has to pass the hurdle of a referendum that will take place on 12 February 2017. This Swiss tax reform has clearly been triggered by the international pressure from the OECD and the EU, focussing in particular on alleged harmful tax […]
Anybody who insults their employer or superiors on social networks ought to anticipate the possibility of being dismissed without notice. Having said that, this is ultimately decided on a case-by-case basis. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: Employers and superiors do not have […]
Food products which give the impression that they contain ingredients when this is not in fact the case are misleading to consumers. That was the verdict of the Landgericht (LG) Amberg [Regional Court of Amberg] (Az.: 41 HKO 497/16). GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and […]
Old houses often have quirks that are not immediately noticeable. If the seller of one such property fails to fulfil his obligations to disclose and provide information, it may be possible to rescind the purchase agreement. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: The […]
Compliance systems ought to be effectively tailored to the needs of a business. GRP Rainer Rechtsanwälte is experienced in implementing compliance programmes. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: Many businesses are faced with the challenge of implementing an effective compliance management system (CMS). […]
Aggrieved parties to the truck cartel are entitled to claim damages. The law firm GRP Rainer Rechtsanwälte is reviewing the extent of these claims against the cartel members. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: Five truck manufacturers (Daimler, DAF, MAN, Iveco and Volvo/Renault) […]
As in the case of a managing director of a German Gesellschaft mit beschränkter Haftung (GmbH) [private limited company], the director of a limited company (ltd.) can also be liable if payments are made after the company becomes insolvent. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and […]
If it has been agreed that capital from an occupational pension scheme can be paid out in several instalments, the employer can take its bearings from the interest rates of secure forms of investment. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: In principle, contributions […]
It is possible even in the absence of an objective reason to apply a fixed term of two years to an employment contract if there had previously been work-from-home arrangements. That was the verdict of the Bundesarbeitsgericht (BAG), Germany’s Federal Labour Court. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, […]
Employers are going to have to adjust to changes in employment contracts. Going forward, claims arising from exclusion clauses shall only be required to be in text form instead of written form. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: What are referred to as […]
Mortgage rates continue to fall. In view of this trend, withdrawing from a real estate loan that was taken out from June 10, 2010 onwards could be a financially attractive proposition. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: Real estate loans have never been […]
Overview On October 5th, 2016, the Internal Revenue Service and Treasury Department published final, temporary and reproposed regulations[1] under Sections 707 and 752 of the Internal Revenue Code of 1986, as amended.[2] These regulations, which substantially modify Proposed Regulations from 2014 (the “2014 Proposed Regulations”), effect significant changes to the partnership disguised sale and debt […]