LAG Sachsen-Anhalt on video surveillance at the workplace

Video surveillance at the workplace does not inevitably give rise to claims for damages. That was the verdict of the Landesarbeitsgericht (LAG) Sachsen-Anhalt [Regional Labour Court of Saxony-Anhalt] (Az.: 6 Sa 301/14). GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: The protection of privacy is […]

Michael RainerManaging Partner, MTR Rechtsanwälte

Wills: Intention to prepare a will and testamentary capacity prerequisites

A valid will presupposes a clearly discernible intention to draw up a will and testamentary capacity. These elements are necessary if the testator’s testamentary dispositions are to be implemented. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: A will ought to fulfil certain formal requirements […]

Michael RainerManaging Partner, MTR Rechtsanwälte

Loan withdrawal in case of linked transaction: BGH ruling fails to materialize

The Bundesgerichtshof (BGH), Germany’s Federal Court of Justice, was supposed to rule on May 31 on withdrawing from a loan in the case of a so-called “verbundenes Geschäft” (linked transaction). This will no longer happen because the bank has withdrawn its appeal. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, […]

Michael RainerManaging Partner, MTR Rechtsanwälte

Dismissal without notice for private use of work computer effective

Unauthorized private use of a work computer can justify dismissal without notice. That was the verdict of the Landesarbeitsgericht (LAG) Sachsen-Anhalt [Regional Labour Court of Saxony-Anhalt] in its ruling of May 26, 2016. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: Private use of a […]

Michael RainerManaging Partner, MTR Rechtsanwälte

Tax evasion: Voluntary declaration requires professional assistance

The legislature has deliberately maintained the option for tax dodgers to return to a state of tax compliance by means of voluntary disclosure leading to immunity. Professional assistance is vital in this context. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: With the emergence of […]

Michael RainerManaging Partner, MTR Rechtsanwälte

OLG Karlsuhe: Insurance intermediaries subject to strict documentation requirements and duty to inform in case of “Nettopolicen”

“Nettopolicen” are insurance policies with respect to which the premiums do not include commission for brokering the insurance contract. When concluding these insurance policies, insurance intermediaries have to point out and document that the separate payment arrangements continue to apply even if the policies are cancelled. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, […]

Michael RainerManaging Partner, MTR Rechtsanwälte

Estate includes property: No exemption from inheritance tax in the event of demolition

Properties in an estate can often become a problem, not only because this might lead to disputes in cases involving multiple heirs, but also in connection with inheritance tax. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: If an estate includes properties, the testator’s surviving […]

Michael RainerManaging Partner, MTR Rechtsanwälte

Masnad Legal Consultancy joins IR as the exclusive Tax (Law) Member in Afghanistan

IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce Masnad Legal Consultancy. Masnad Legal Consultancyhave joined IR as our exclusive Tax (Law) Member in Afghanistan. Masnad Legal Consultancy (MLC) is not a simple law firm, but an experienced family composed of numerous well known and prestigious professionals in every legal domains […]

SBA Stone Forest – NOW ! CHINA ( July 2016 Issue )

          OUR INSIGHTS • Mitigating Risks Associated with Seals TAX • Issuance of Circular on Cultural Development Fees for Entertainment Services • Agreement on Avoidance of Double Taxation between China and Germany CORPORATE ADVISORY • Revocation of Business Licences of Non-operating Enterprises Under Long-term Suspension HUMAN RESOURCES • Measures for Publicising […]

Loan withdrawal in the case of linked transactions – BGH hearing on May 31

Loans can be tied to a specific purpose when they are issued. A case involving withdrawal from a loan tied to what is termed a “verbundenes Geschäft” [linked transaction] will come before the Bundesgerichtshof (BGH), Germany’s Federal Court of Justice, on May 31 (Az.: XI ZR 511/15). GRP Rainer Lawyers and Tax Advisors in Cologne, […]

Michael RainerManaging Partner, MTR Rechtsanwälte