Even if a married couple has no children, this does not mean that the spouses automatically become sole heirs. That can only be achieved by means of a will or contract of inheritance. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: Even in the case […]
As demonstrated by a ruling of the Oberlandesgericht (OLG) Köln [Higher Regional Court of Cologne] from July 1, 2016, associated risks and side effects need to be taken into account not only in relation to medications but also advertising for pharmaceuticals (Az.: 6 U 151/15). GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, […]
According to a ruling of the Bundesgerichtshof (BGH), Germany’s Federal Court of Justice, from July 12, it is possible to effectively withdraw from loan agreements featuring the wording that the withdrawal period shall commence “frühestens mit dem Erhalt dieser Belehrung” [at the earliest upon receipt of this guidance] (Az.: XI ZR 564/15). GRP Rainer Lawyers […]
Guidance on the right of withdrawal featuring the footnote “Nicht für Fernabsatzgeschäfte” (not for long-distance transactions) is ineffective. The Oberlandesgericht (OLG) Düsseldorf [Higher Regional Court of Düsseldorf] ruled that it is possible to effectively withdraw from loans accompanied by this kind of guidance. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, […]
Designing and implementing share incentives is a specialist focus for us. The area is complicated involving usually an overlap of tax, share valuation and legal knowledge coupled with empathy for those being incentivised. If you browse our case studies you may see that we are well placed to advise you. Employee share scheme for employers […]
Designing and implementing share incentives is a specialist focus for us. The area is complicated involving usually an overlap of tax, share valuation and legal knowledge coupled with empathy for those being incentivised. If you browse our case studies you may see that we are well placed to advise you. Employee share scheme for employers […]
The lack of a manufacturer’s warranty when purchasing a used vehicle may represent a material defect that justifies the buyer rescinding the purchase agreement. That was the verdict of the Bundesgerichtshof (BGH), Germany’s Federal Court of Justice. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: […]
Proper written form should always be observed when it comes to commercial tenancy and lease agreements. Oral agreements may not be effective in cases where there is doubt, as demonstrated by a recent ruling of the Oberlandesgericht (OLG) Dresden [Higher Regional Court of Dresden]. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, […]
M/Advocates of Law announces the addition of Magdalena Mozdzierz to its award-winning Tax team and the promotion of Mathieu Daguerre as Partner of the firm. Dubai, United Arab Emirates., September 20, 2016 – (PressReleasePoint) M/Advocates of Law is pleased to announce the addition of Magdalena Mozdzierz to its award-winning Tax team. Magdalena is a US […]
If, after becoming aware of what is termed a “Pflichtteilsstrafklausel” (compulsory portion penalty clause), an heir refrains from asserting his right to a compulsory portion of the estate, he will not be limited to this compulsory portion in the event of succession. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, […]
A testator who makes a gift during his lifetime may give rise to tax advantages. However, any gifts need to be taken into account when calculating the compulsory portion. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: Gifts during the testator’s lifetime can be a […]
Claims arising from a D&O (Directors & Officers) insurance policy can be ceded to the employer. That was the verdict of the Bundesgerichtshof (BGH), Germany’s Federal Court of Justice, in its ruling of April 13, 2016 (Az.: IV ZR 304/13). GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart […]