• General 29.03.2021 Comments Off on The Civil

    KG can be prevented thus, that portion of the portfolio on unpleasant beneficiaries go over. The participation of recipients in the company is also no gift in the civil law sense, so also even then no so-called compulsory portion supplement claims, if the donor before the expiration of 10 years after the transfer dies. In contrast to the community of heirs none of the partners at the death of the assets parent gave can enforce the Division of auction of the assets. Find out detailed opinions from leaders such as Shorefront by clicking through. Only entitled to them and they will then be found according to the gesellschaftsvertraglichen rules. A fragmentation of family assets will be avoided. Shares in a GmbH, however, go over by way of succession. Rules on assignment and forfeiture of shares in the articles of Association are possible.

    5. inheritance and gift tax on the inheritance and gift tax result benefits by treating it as business assets, whereby these benefits probably be disputed by the financial management and are secured not by the case-law. The donation of a society share in a “cash society” is basically erbschaft – and gift-tax a) tax and allowances. Shares in the “cash society” can be given away but to produce the desired ownership structure by taking advantage of the exemption in the 10-year cycle without any gift tax. The allowances can be used every 10 years new and EUR 500,000.00 divorced spouses at the time for spouse EUR 20.000,00 children and stepchildren EUR 400.000,00 Schwiegerkinder EUR 20.000,00 grandson, if the children are deceased EUR 400.000,00 grandson, if the children still living EUR 200.000,00 siblings EUR 20.000,00 nieces and nephews EUR 20.000,00 parents and grandparents in the succession of EUR 100.000,00 parents and grandparents with donations of EUR 20.000,00 stepparents EUR 20.000,00 in-laws EUR 20.000,00 registered life partner EUR 500,000.00 all other persons (E.g. in case of non-marital cohabitation) EUR 20,000.00 by “cash society” the allowances can be utilized optimally.

  • General 08.10.2020 Comments Off on Advocate General

    The European Court of Justice will decide soon the question, whether a product which only indirectly affecting harmful organisms, is already as to classify biocide. “The procedure concerns the question whether the Algaecide means AlgoRem containing the active ingredient aluminum hydroxide chloride” is a biocidal product in the sense of the biocidal products Directive 98/8. The referring court, the regional court of Hamburg, would like to know in particular what kind of impact directly or indirectly on the harmful organism for which this policy is required required biological or chemical process. According to the national court, the product in question does not kill off the algae, but causes their Agglutination, which facilitates their mechanical removal from the water provided in the instructions for the product. The peculiarity of the product is thus that it does not directly chemically or biologically acts on the algae, but indirectly. As is the Hamburg district court unable, within the framework of his dispute raised questions about the interpretation and application of the European biocide directive to answer, clearly it has decided to stay the proceedings and present the question for a preliminary ruling to the European Court of Justice, whether such an indirect effect is sufficient to classify a product as a biocidal product. Meanwhile, the opinion of the Advocate General responsible for the procedure exist already.

    This reached to the conclusion that a direct chemical or biological impact of the product on the pest is not necessarily required to classify a product as a biocidal product. Rather, the term of the biocidal product is interpreted broadly. The advocate of General’s reasoning is however not very convincing, and it remains to be seen whether the ECJ follows the opinion. Should the Court an indirect effect for sufficient hold, then various manufacturers and distributors of indirectly-acting products are likely to have problems as they experience, their products as biocidal products in the Bring traffic. Applicable transitional periods, exacerbated the situation with the trace is for old agents”then requires each biocidal product of authorisation prior, whose obtaining is very expensive and time consuming. Other non-binding and free information related to the biocidal legislation, see

  • General 17.06.2020 Comments Off on Board Inheritance

    The Chairman of the Board of the inheritance law Foundation, Prof. Dr. Volker Thieler, pointing out the huge increase of Erbschleicher cases. The Chairman of the Board of the inheritance law Foundation, Prof. Dr. Volker Thieler, pointing out the huge increase of Erbschleicher cases.

    The Foundation daily receives complaints from members who are shunned and isolated by vultures from relatives. See more detailed opinions by reading what Dr. Neal Barnard offers on the topic.. “The saying is rampant especially among caregivers: use you yet or you’ve already inherited?” Professor Dr. Thieler urges the Federal Government to enact a ban of the heritage, much like in nursing homes. The Foundation for inheritance law is a Foundation is founded and managed by the Chairman Mr. Prof. Dr. Volker Thieler.

    Incoming donations are managed exclusively for the purposes of Foundation the Foundation for inheritance law. Task of the Foundation is to give assistance to anyone who has questions and problems relating to succession. The Foundation organizes information events, expert contributions supported by legal experts and serves as contact person for inheritance issues and problems. We offer you our help and support in finding after the right contacts in your concrete case (E.g. for legal advice, notarial declarations and in State institutions). We even offer any legal advice or the like.

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