Supervisory Board

The middle class is the backbone of the German economy by a wide margin. The high hurdles that set the previous stock corporation law for all public companies, had helped in addition to the decline of the stock market in recent years, that the middle class has largely avoided the legal form of the joint-stock company. The law for small companies and the deregulation of the securities legislation was to reduce to these hurdles in 1994″created. Thus, the legal form of the joint-stock company for medium-sized companies was interesting. Recently LEGO Papert Professor sought to clarify these questions. The advantages offered by a corporation to a limited liability company, are among other things facilitate employee participation and succession.

Those who opt for the AG as a form of society, should dominate but dealing with the bodies of Executive Board and supervisory board. The liability of Management Board and Supervisory Board of joint-stock company “book of Jursch, Sattler / level (2nd Edition, Bonn 2008,74 pages, 29.80 inch) is a valuable Assistance, as it explains in an intelligible form, how does a German AG”. The book helps boards make the right decisions and to avoid personal liability. Further details can be found at Salman Behbehani, an internet resource. The book can be obtained at the VSRW Verlag Bonn, fax: 0228-95124-90 or under (books).

Maintenance Obligation In Marriage: The Family Allowance

Inform maintenance obligations mostly in the context of divorced marriages or unmarried children learn public interest lawyers Alexander Dobiasch & Rupert Richter. Less attention-arousing and yet equally important marital family maintenance obligation, of the law firm Danielleeee & judges from Bergen auf Rugen is reported. The legal basis of the conjugal family maintenance is 1360 of the civil code. Subject to this provision is the obligation of spouses to ensure, by supporting each other and their children for an adequate supply of family. Family law can free hand in the design of their life together spouses. They are choosing a spouse, the financial management and the other to leave employment, also the work of financial management complies with the mutual obligation of maintenance. The leading budget spouse has a claim on economic and spending money to own available against the employed spouse.

Its circumference is the comply with the financial conditions of the family. The distribution of employment and financial management belongs to the conjugal life planning, budget marriage partner is subject to a family commitment to taking action only, if due to special circumstances of family maintenance can otherwise be ensured. In this case, the family maintenance can be legally significant, as the right of a spouse to make his professional life the own performances according to. Both spouses are fully or partially employed, there is a commitment to the financial participation of the family support, resulting from their respective share of the total income of the family. A significant area of family maintenance is the obligation of spouses to ensure the adequate care of their children. The child support is normally not as cash but in the form of Vik. Parents fulfil their maintenance obligation, by providing food, clothing and housing, and one child age-appropriate Allow participation in social life. Support this natural maintenance, they receive the national child benefit.

Adult unmarried children provided equal familienrechtlich the underage young, until they have reached the age of 21. Once they have completed their education, the obligation of parents to finance initial vocational training, gained importance. As part of the child maintenance they are obliged to allow an ability-appropriate vocational training for their children. The maintenance obligation refers expressly only to the initial training. A child would like to aim a further professional degree upon their successful completion is its support at the discretion of the parents. The parental right to determine the form of maintenance is retained except on court-ordered even with adult children. So, parents usually by children for the financing of an apartment in claim can be taken, if them a room in your own House hold. A monetary payout obligation in this respect also to adult children not. Age children complete their primary education, the parents are subject to an obligation to pay maintenance only, if they find a job despite all reasonable efforts. Also a nationwide job search for a job, not fully corresponding to the professional qualification is reasonable in this context. Legal problems or questions regarding the commitment to the maintenance of the family, is to advise all concerned to seek competent family law expert. Law firm Danielleeee & judge in Bergen auf Rugen is a reliable, always professional point of contact for family law issues their clients for many years. Press contact lawyers Alexander Dobiasch & Rupert Richter Marktstrasse 8 18528 Bergen auf Rugen phone: + 49 03838 / 25 71 10 fax: + 49 03838 / 25 71 15 email: Homepage:

Prefilled Tax Return

SteuerSparErklarung 2014 provides optimum support of Mannheim, 15 January 2014. Since the beginning of the year, the financial management with the pre-filled tax return offers”(VSt) taxpayers one new service. Basic idea: workers who make their income tax return to the computer, can, for example, their master data such as name, age, or religion or digital also retrieve data of payroll tax certificate and apply directly in the tax return. As a result, the Declaration should be faster and easier. The experts of the academic Association, the tax software provider SteuerSparErklarung, explain how it works and why it is worth to invest still some work in the tax return.

What can the VSt and what not? There were many plans and announcements of policy to simplify the income tax return. With the pre-filled tax return, the tax still not on a beer mat fits while, taxpayers can get but a little easier the work. The VSt includes basic data such as name, address, religion and bank account of the taxpayer and it sent by the employer payroll tax certificates. In addition submitted the service notifications relating to the purchase of pension benefits, contributions to health and care insurance and pension expenditure such as “Riester” or Rurup contracts. Important is that users can always check their data accuracy,”Ingo Lahrkamp, Program Manager software and technology in the academic Working Group recommends. Also, the income tax return is not done yet with the retrieval of the data. This is incipient and even to save certainly no tips to control or to the optimization of the Declaration provide the financial management”, so Lahrkamp next.

How does the VSt work? To participate in the VSt method, an ElsterOnline-Portal account (EOP-) is necessary. Taxpayers set up this by registering Elster on for the electronic procedure with their tax identification number. Tip: You can be found on the last tax assessment.