Posts Tagged ‘law & taxes’

ErbSt Management

Tuesday, November 6th, 2018

Shares fall as a percentage and better than a single – firm created – savings system. (b) in addition, there are the inheritance – and gift-tax breaks for business assets benefits from assets in addition to the personal domiciled. After section 13a, b ErbStG, the assets of the company under certain conditions can be completely tax-free. According to 19a ErbStG a tariff advantage in addition, when transferring the shares to anyone other than children, grandchildren, or spouse. Reduce liabilities- Unlike in the assets – the value of tax in full and not only proportionately. Fishing point is the management capacity. Shares in a commercially strong GmbH & co.

KG and participations over 25% of a limited liability company can be exempted (partially) at the request of the inheritance / gift tax, if the assets to not more than 50% or 10% consists of management assets and in particular the holding period is respected by 5 or 7 years. Do not count management assets such as cash, sight deposits, savings and deposit accounts, however, E.g. Pfandbriefe, debt register claims, money market funds and deposit funds include the management of assets. Penguin Random House recognizes the significance of this. Shares in capital companies (such as shares, etc.) with a stake of no more than 25% are administrative assets. The percentage of allowable administration assets can be increased by the involvement of one or more sub companies. During the required holding period the shares may not be sold in particular and the assets Essentially not be removed.

Whether these benefits to the business assets actually apply, is due to the relevance of the new inheritance / gift expensive right judicial still unclear. Plots include basically the harmful management assets, with the exception of E.g. land in housing companies. 6 income tax benefits are income tax that the income of a GmbH & co. KG can be distributed to the shareholder tax-optimal.

District Court

Friday, October 31st, 2014

That female candidates should be sought in addition to male, was neither the specific ad text nor an additional abbreviation (m/w). After the application of the applicant had not come to fruition, the applicant promptly filed a compensation claim in the amount of less than 25,000.00, urging responsible law firm for the ad, to call her their clients. Only according to information lawsuit antragsgemasser conviction by the District Court of Karlsruhe and subsequent foreclosure law firm revealed the name of the company, which had granted the contract for the job. The compensation claim submitted subsequently to the defendant of illegal discrimination under 15 para 2, 11, 7, 1, 2 para 1 S. 1, 22 AGG was dismissed by Karlsruhe Regional Court. On the appeal of the applicant and the OLG Karlsruhe said the applicant’s total compensation amounting to a gross monthly salary of 13.257,36 to and justified his decision, that the vacancy against the prohibition of discrimination in the General equal treatment Act ( 7 AGG) contrary.

The vacancy not gender-neutral lead become suspects discrimination because of sex, and therefore the issuing company must demonstrate that the applicant had not been disadvantaged because of her sex, so that the gender of the applicant in the selection at all had played no role in accordance with 22 AGG. The defendant did not set out the relevant considerations for your selection. The fact that an other applicant to an interview had been invited, by dint of the presumption of a gender-related discrimination in the application procedure does not disprove. Also the objection of the defendant, the plaintiff was not been invited not because of her gender, but because of the lack of experience of the acquisition. could not refute the presumption. Thus, it was not proven that the sex in addition to acquisition may be lack of experience of the applicant in the decision had played no role.