Voluntary disclosure leading to immunity: Planned tightening from January 1, 2015

The German government has approved a bill to tighten the rules for voluntary disclosure in the event of tax evasion. The law is expected to enter into force on January 1, 2015. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – http://www.grprainer.com/en conclude: With this bill, the German government is essentially following the resolution of the Conference of Federal and State Finance Ministers dated May 9, 2014. If the law enters into force on January 1, 2015, it will become considerably more difficult and expensive for tax evaders to return to a state of tax compliance by means of voluntary disclosure, yet this path will still remain open. Among the significant changes, voluntary disclosure will only lead to complete immunity in the event of tax evasion if the amount evaded does not exceed 25,000 EUR. To date, this limit still stands at 50,000 EUR. Where larger amounts are involved, penalty surcharges orientated
http://www.grprainer.com/en/Voluntary-disclosure-leading-to-immunity-Planned-tightening-from-January-1-2015.html

Association law: Pay attention to fiscal and legal aspects when establishing an association

An association is frequently established as a way of pooling the strengths of individuals to form a strong special interest group. Legal and fiscal aspects must be observed when establishing an association. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – http://www.grprainer.com/en conclude: Associations are often established in order to successfully represent and enforce common interests. In an association, natural and legal persons freely band together in the pursuit of common goals. In principle, an association is a club. As such, the rules for establishing and dissolving a club can also be applied accordingly. In contrast to many clubs, associations are often no longer able to be run on a voluntary basis. This is roughly comparable with the separation of the professional division at football clubs. Federal and state associations or large professional and trade associations also require professional structures a
http://www.grprainer.com/en/Association-law-Pay-attention-to-fiscal-and-legal-aspects-when-establishing-an-association.html

Foundation law: Constitutive documents regulate the purpose of the foundation

Many foundations serve charitable purposes, but there are also those foundations that are run for private benefit, such as the family foundation. The latter can e.g. be used to avoid inheritance disputes. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – http://www.grprainer.com/en conclude: A foundation is generally aimed at serving a particular purpose. To this end, the founder makes his assets or a portion of his assets available. Foundation purposes can be very different in nature. Foundations frequently serve charitable purposes. A foundation can, however, also be tailored to a specific group of people, e.g. family members. These kinds of foundations that are run for private benefit primarily serve to provide financial security to a select group of people and safeguard assets. It is particularly with regard to inheritance matters that establishing a family foundation can enable disputes to be avoided. With most
http://www.grprainer.com/en/Foundation-law-Constitutive-documents-regulate-the-purpose-of-the-foundation.html

Contract law: Precisely defining rights and obligations in a contract

Breaches of the terms of a contract may entail legal consequences, such as e.g. damages claims. It is therefore all the more important to regulate rights and obligations in the contract in detail. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – http://www.grprainer.com/en conclude: Provided that there are no separate arrangements, the provisions of general contract law apply to all types of contract in civil law. Contract law can thus be applied, inter alia, to purchase agreements, rental agreements, service agreements, contracts to produce a work, as well as licensing agreements, leasing contracts or franchise agreements. The defining feature of contract law is contractual freedom, private autonomy. This means that, subject to statutory regulations, the parties to the contract can agreed to whatever they like in the contract. The parties’ declarations of intent are laid out in the contract. These are adopted upo
http://www.grprainer.com/en/Contract-law-Precisely-defining-rights-and-obligations-in-a-contract.html

Tax evasion: Risk of discovery increases – Amended tax return as a way out

It is becoming increasingly difficult for tax evaders to remain undetected due to the automatic exchange of information between EU member states, particularly as Switzerland has signalled its willingness to cooperate. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – http://www.grprainer.com/en conclude: For years it appeared that untaxed funds in clandestine offshore accounts, for example in Switzerland, were safe from being accessed by the Treasury. The risk of being discovered was only small. This has already drastically changed, inter alia, due to the purchase of CDs on tax evaders. There has also been an increase in the pressure on banks, which appear increasingly cooperative when collaborating with the financial authorities. Due to the automatic exchange of information between EU member states, the risk of tax evaders being discovered will continue to rise. Even countries that are not members of the EU have alr
http://www.grprainer.com/en/Tax-evasion-Risk-of-discovery-increases-Amended-tax-return-as-a-way-out.html

Intellectual property law: Defence against product piracy

Plagiarism is widespread and can be found in almost all business fields. There are legal remedies for defending oneself against product piracy. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – http://www.grprainer.com/en conclude: Whether in the case of sports equipment or sweets, whether in fashion or concerning technical devices – product piracy cuts across all industries. This is not simply annoying for the actual intellectual creator of the product, but also typically leads to financial losses if customers purchase the counterfeit instead, particularly as original and counterfeit can often hardly be distinguished. Fair competition is thus increasingly hindered. Since copyright infringements, product piracy and intellectual theft are on the rise, it has become all the more important to protect intellectual property. Yet this is easier said than done. After all, intellectual property and creative ideas cannot si
http://www.grprainer.com/en/Intellectual-property-law-Defence-against-product-piracy.html

HRC Hamm on a misleading dental advertisement online – Competition law

The use of the slogan “the only complete programme throughout Germany” in an advertisement for a dental care programme is misleading in the opinion of the Higher Regional Court of Hamm. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – http://www.grprainer.com/en conclude: In its judgment of September 24, 2013, the Higher Regional Court (HRC) of Hamm ruled that this constituted misleading advertising (Az.: 4 U 64/13) to the extent that none of the services beyond the regular statutory programme are offered. The Regional Court (RC) of Essen had previously come to a similar ruling. In the instant case, a competitor had sued for interim legal protection. The defendant is a firm from Essen that offers management services in the healthcare sector. Thus, patients receiving dental treatment are presented with services which are not covered by the regular programme. These additional services are offered by the statutory h
http://www.grprainer.com/en/HRC-Hamm-on-a-misleading-dental-advertisement-online-Competition-law.html

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