The managing director is responsible for ensuring proper payment of social security contributions. If these are not paid, he could potentially be personally liable for this. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: A managing director who breaches his duties may be faced with […]
Infringements of competition law or antitrust law can prove to be costly for businesses. That much is clear from the annual report for 2015 that was recently published by the Bundeskartellamt, Germany’s Federal Cartel Office. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: According to […]
In order to effectively issue ordinary notice of dismissal for reasons relating to conduct, it is often necessary for the employer to have previously issued a formal written warning. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: Under the rules of employment law, it is […]
The IRS announced that effective Oct. 1, 2016, it will rarely conduct Appeals Conferences in person. More specifically, Internal Revenue Manual (IRM) 8.6.1.4 blandly entitled “Conference Practices,” provides that ALL conferences will be held by telephone except under certain specific enumerated circumstances. Click the link below to learn what those circumstances are. http://www.taxproblemattorneyblog.com/2016/09/irs-appeals-division-slashes-taxpayer-rights.html
Germany’s federal government has settled on reforms to inheritance tax. Company heirs can continue to expect favourable tax treatment in the context of business succession. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: The Bundesverfassungsgericht, Germany’s Federal Constitutional Court, delivered a ruling at the end […]
Employment law provides for the possibility of extraordinary dismissal without prior notice. However, this can only be effective if there is good cause justifying this course of action. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: Employment law makes a distinction between ordinary and exceptional […]
The Supreme Court says that damages are not recoverable for infringement of a patent later found to be invalid. Insight The previous position was that an infringer of a patent (i.e someone using patented inventions without the owner’s consent) was still liable to pay damages even though an owner’s patent was later found to be […]
A recent case demonstrates the implications of not thoroughly determining whether or not your new trade mark may be infringing somebody else’s mark or ‘passing off’ as if you were them. This can have huge commercial implications for your business. Protect your mark, but at the same time get legal advice before using a mark – […]
Family homes can only be passed on to one’s spouse or children free of tax if certain conditions are met. That was the verdict of the Finanzgericht (FG) München [Fiscal Court of Munich] in one of its recent rulings. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and […]
Whilst things are starting to improve, there is still a prevalent male domination in many of the major City of London institutions. Whilst we advise both men and women on sex discrimination issues, we are mainly instructed by women who have not been afforded Equal Pay or Equal Opportunities or who have suffered sexual harassment. […]
A Berliner Testament (Berlin will) is a widespread form of will in which spouses mutually appoint each other as sole heirs. While this spousal will offers many advantages, it also entails potential disadvantages. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: A Berliner Testament is […]
Several truck manufacturers should anticipate an antitrust fine that is likely to be higher than any previous fine to date in the EU. They stand accused, among other things, of price-fixing. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: The European Commission has been investigating […]