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GRP Rainer Attorneys and Tax Accountants in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explain: The German Federal Supreme Court ruled in its judgment from 26 September 2012 (Az. VIII ZR 330/11) that the termination of a lease by the landlord is permissible if the rental property is to be used by a family member for commercial purposes.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London www.grprainer.com/en conclude: The formation of a limited liability company (Ltd.) can thus be structured for the purpose of economic profit, but other economic purposes are also plausible. The Treasury, for example, utilizes the form of a limited liability company (Ltd.) to ensure services of a general interest are completed. This provides the Treasury with advantages because it can exercise influence and, at the same time, it excludes itself from the liability of the company. Nowadays, so-called freelance limited liability companies or freelance limited liability partnership companies are recognized, so that lawyers, tax consultants and engineers can utilize the form of the limited liability company (Ltd.). A limited liability company (Ltd.) which becomes established for non-profit purposes is formed just as well as other purposes which have a non-economic purpose.

GRP Rainer Attorneys and Tax Accountants in Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London grprainer.com/en explain: In general, a license agreement is structured as a mutual contract which means that each of the contracting parties is required to fulfill and complete certain services as stipulated by the contract agreement. Thus, such a contract deals with pecuniary interests. The remuneration is, however, no overriding contractual requirement especially as the license agreement is constituted as an agreement sui generis which means that it is not expressly regulated by law; therefore, it is also possible to conclude a license agreement even without provisions for exchange of payment. In principle, a license agreement does not require any particular legal form which means that it can be concluded without a standard form contract.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London grprainer.com/en conclude: In severe cases, a suspended sentence could even be excluded. The German Federal Supreme Court (BGH) in its judgment ruling issued on 07 February 2012 (Ref. 1 StR 525/11) overruled a decision of the Augsburg Regional Court due to legal errors in the sentence. The regional court had convicted the suspected person to only a two-year suspended sentence, although it seemed to be a severe case of tax evasion amounting to millions. The case was then remanded by the German Federal Supreme Court for a new trial and decision to another trial chamber of the previous court.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London grprainer.com/en conclude: Sales tax is a tax that is raised on nearly every service and every product in the corresponding state. Sales tax is rendered by businesses to the tax office, but is ultimately paid by those who, for instance, benefit from a service or purchase a product. Sales tax is thus an indirect tax with respect to which the person liable to pay tax and the person who is economically burdened are not identical.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explain: Such additional costs can, for example, relate to assembly and removal costs. In its judgment of 17 October 2012 (Az. VIII ZR 226/11), the 8th Civil Chamber of the Federal Court of Justice (BGH) held that a previous judgment of the Court of Justice of the European Union (CJEU) of 16 November 2011 (Az. C-65/09, C-87/09) is not applicable to cases in which businessmen conclude purchase agreements among themselves.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and www.grprainer.com/en explains: Corporation tax is paid by corporations, legal persons and estates. It is a particular form of income tax. In particular, limited companies, cooperatives, other entities governed by private law, as well as unincorporated associations, institutions, foundations etc. are liable for taxation. The taxable income is calculated on the basis of the tax balance sheet and numerous corrections arising respectively from the tax laws.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explain: In the instant case of 22 May 2013 (Az.: 26 BV 31/12), the employer submitted a petition to the Labour Court for substitution of the works council’s consent for extraordinary dismissal. The employee was suspected of having used a credit memo issued in favour of the employer to make a private purchase. The employer wanted to subsequently extraordinarily dismiss the employee, who was also at the time the chairman of the works council, but failed to do so after the works council refused to give the necessary consent for this.

A developer is someone who himself or through a third party has a building project implemented at their own or someone else’s expense and is legally and commercially responsible for this.

GRP Rainer Attorneys and Tax Accountants in Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com/en explain: At times when gold prices seem to be in crisis, many citizens garner fears of suffering financial losses.