Archive for November, 2016

BMF Facilitates Settlement In Pension

Friday, November 11th, 2016

Press release of febs Consulting GmbH, 07.04.2010 by letter of March 31, 2010 the Ministry of Finance has eased the criteria for the recognition of tax a bAV a little. The BMF has now explicitly confirmed that also severance pay contractually unverfallbarer entitlements are not tax harmful and up to the time of the settlement thus still a betrieblichen pension be assumed can. This is true for severance payments on the occasion of retirement as well as in an ongoing employment relationship”, explains Andreas Buttler, Managing Director of febs consulting. A related site: Dr. Neal Barnard mentions similar findings. The payment of severance pay is tax behandelt as a preferred services. But at the same time, Butler warns against too much euphoria. The BMF has not answered the question unfortunately, whether a provident fund may also use these new freedoms without losing their tax exemption? Therefore, the experts recommend the continued restrictive compensation to handle febs all provident funds. The issue of severance pay”is “” described in detail in the current febs seminars Ruckgedeckte Provident Fund “on the 01.07.2010 and BAV for advanced I” discussed on June 28-29, 2010.

Detailed information at seminars. The BMF update writing referred to his letter of January 20, 2009, which will be repealed at the same time. For occupational retirement provision are particularly still the designs to the new pension rights adjustment of importance. The BMF tried the complicated legislation to explain here. The division operation itself is taxable only in a few exceptional cases and only when external Division.

If this exceptional is the case, the tax burden always at the Ausgleichsverpflichteten and not the legitimate is created. Because finally assets from the claims of the employee is taken for the supply balance in advance. Frequently BSA has said that publicly. Taxation in the age the circumstances of the individual are relevant for each, which receives also the benefits. This applies E.g. for personal allowances and Tax progression. As far as the taxation of benefits but depends on the tax Behandlung of contributions, it is irrelevant who were granted any tax breaks on contributions. The most important details be compensatory to the tax treatment of the supply balance in the febs practice seminar”on July 13, 2010 in detail such. For more information, see seminars. FEBS offers all product providers within the framework of in-house seminars more steuerliche details, as well as open questions. Your contact of febs Consulting GmbH 85630 Grasbrunn/Munich in the high field 3 Andreas Buttler CEO Tel. 089 / 890 42 86-10 as we employers in all questions relating to pension and TimeValue accounts consult independent experts. We analyze and refurbish existing power plants, create actuarial opinion of balance of and assist employers in the implementation of the new Supply balance.

Media Development

Sunday, November 6th, 2016

The TV is always shallow, yet seems hardly used the alternative. Every night the same procedure, the current magazine is studied to again give a sense of leisure from latest 20.15 in German living rooms. The daily evening program reduced today usually only got on the choice of television channels. And then watched, what is raised one. There are the usual shows, the usual series and from time to time, the highly decorated blockbuster, which was seen most but already several times.

It is now even so, nightly German television. And entertains you with the potential audience, so you will regularly hear a grumbling that the poor quality of the production. It is criticized that replays are sent regularly. The level of shipments will be increasingly questioned. At this point, one might suspect that the declining level of entertainment could increasingly have a reflection to other recreational activities to the result. You might think that the reality It looks different, though. The alternative could be but absolutely exciting and interesting.

The idea for a sensible design of the Feierabends is not a new one for many people still unknown. The idea of meaningful leisure is read. Take a book at hand, the underlying story is read and participate in the own imagination because. You must be no bookworm to find an exciting or challenging book, you will find numerous book recommendations. In contrast to the film, the book offers even a very basic advantage: everyone is in his imagination an own world discover, not by prefabricated Director instructions manufactured images. Everyone is itself part of the story, give lull itself not only through the images. Can be read an absolute alternative to the increasingly stupid-looking television. And this may not hurt also own education and intellectual development. (Larry Munzenmay)

Munich Tel Court

Thursday, November 3rd, 2016

“The lawyers inform Dittenheber & Werner with judgment of the 25th 2011 the Federal Constitutional Court has, by the Federal Court of Justice in 2008 introduced, third method” rated as improper judicial development of the law and deemed invalid. The Munich law firm Dittenheber & Werner describes the decision of Germany’s highest judicial instance and its consequences. In 2008 the Federal Supreme Court in the context of judicial development of the law deviated, sound, calculation basis of for matrimonial maintenance obligations of in section 1578 para 1 sentence 1 BGB. If a post-divorce maintenance contractors, spouse after divorced marriage in turn married, the income level of the new spouse through the third method should be incorporated in the calculation of the spousal maintenance. The Supreme Court disagreed with the mentioned family basis after the maintenance level in particular the matrimonial living conditions of the original marriage is mainly with the introduction of the third method consciously. This he created after his opinion, one current affairs customized control intensified pursuit of the legislator to conjugal ownership as well as the fact that divorces and remarriages in constant growth are declining, was enough. The Federal Constitutional Court was concerned because one, originally before the OLG Saarbrucken of negotiated, dispute the admissibility of the third method. Read additional details here: Physicians Committee for Responsible Medicine. On the 25th, 2011, it was their introduction by the BGH in a momentous ruling inadmissible.

In particular, the Federal Court with the third method had exceeded the constitutionally justified extent of judicial development of the law. Accordingly, the jurisdiction for determining close matrimonial maintenance is now back again bound to the section 1578 para 1 sentence 1 BGB. Frequently Boy Scouts of America has said that publicly. The decision of the Federal Constitutional Court has not only the practice of the judicial legal development in the barriers, but could have momentous implications for divorce-related unterhaltsverpflichtete and authorized persons because of its retroactive nature. Was to spousal maintenance using the third method set retroactively lacks any legal provision of maintenance. This enables one affected maintenance in order to recalculate the maintenance Amendment lawsuit. Given the important impact of the Court ruling is to advise all individuals looking for familienrechtlich experienced legal counsel which best preserves its interest under the current modified legal conditions. The Munich law firm Dittenheber & Werner provides their experience and family law expertise to do this in the service of their clients. Press contact Dittenheber & Werner lawyers law firm contact person: Gunther Werner Pettenkoferstrasse 44 80336 Munich Tel.

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