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The judgment of BAG (the Federal Labour Court of Germany) outlines the principle that there is no obligation for a former employee to return his salary agreed upon with a new employer to the previous one for the reason of the breach of non-competition.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Hamburg, Munich, Stuttgart, Frankfurt, London http://www.grprainer.com/en elaborate: In certain cases it may occur that multiple written warnings are issued. A reiterated caution, may according to the Greater The courtroom of Oldenburg, be essential and justified. The costs regarding validated levels of competition law warnings are eligible with regard to compensation, even if the accountable party has received a warning by a 3rd party and the creditor didn't have any prior knowledge of it.

GRP Rainer lawyers and tax advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en conclude: It should be considered as an economic establishment of a limited liability company, when a legal person incorporated in a company (GmbH) exists as a non-company legal person and in this capacity is represented by a company. This is also true in case of a repeated use of a nominal company not performing any real activities. Hence, in the opinion of the Federal Court dated 06.03.2012 (Case No.: II ZR 56/10), the inclusion of transactions of a limited liability company with a changed objective constitutes an economic foundation of the GmbH, which requires registration by the Registry Court. In such a case the shareholders of the company should be liable for the replenishment of the company's assets up to the amount of the registered capital indicated in the Articles of Association (the adverse balance liability) if there is no disclosure with the Registry Court.

GRP Lawyers Tax Advisors Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en elaborate: The Higher Regional Court of Cologne decided with the judgement of the 21.12.2011 (File Number 6 U 118/11) in favour of the artist. Though the right of use was transferred to the publishing company by the artist for a certain book project, the publisher cannot forbid the author from using the pictures in the absence of a suitable alternative agreement. To which extent an author grants rights of use to third parties is determined in the contracts he signs. The publisher cannot forbid the use of photos by third parties when authorized by the photographer. By granting the right to compile a collection it depends, according to court, primarily on choosing and assembling a variety of photographs and Texts, so that another use of individual photographs does not contradict any contractual agreements.

GRP Rainer lawyers and tax advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en conclude: One should expect even in the future a rigorous prosecution of tax evaders. This was confirmed by the recent acquisition of computer data in Switzerland. This seems to threaten not only the money investors. Their heirs may become equally obligated to report immediately to the tax office the untaxed assets in the property inherited by them.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London http://www.grprainer.com/en conclude: It is permissible for the transferee of a business to take over two thirds of the personnel soon after their resignation by own requests without bypassing the German Civil Code, when the transferee has made no concrete promises regarding further employment of individual workers. This will guarantee uninterrupted continuance for the existing employer. For the company transfer the change of the company owner will be therefore required.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Hamburg, Munich, Stuttgart, Frankfurt, London http://www.grprainer.com/en elaborate: The higher regional court of Cologne decided with the judgment of the 21/12/2011 (File number: 6 U 118/11) in favor of the artist. When the right of use was transferred to the publishing company by the artist for a certain book project, then the publishing company cannot forbid the use of pictures in the absence of a suitable alternative arrangement; to which extent an author allows for the right of use for third parties is determined by the contents of any signed contracts. The publishing company cannot oppose the utilization of photos to third parties, which have been authorized by the photographer. With the surrender of the rights for the production of a collected work it depends, in the opinion of the court, primarily on the special choice and arrangement of the photographs and texts, so that another use of a photograph does not stand in opposition to any contractual agreements.