The German Federal Supreme Court clarified the rights of self-employed persons in the remaining debts in a decision dated October 15, 2009 (IX ZR 234/08) income self-employed in the insolvency. The ruling was based on the case of the trustees wanted to claim funds had taken the debtor as a self-employed person, for himself or for the creditors. Here the insolvency proceedings the Trustees relied on the mandatory declaration of assignment according to 287 section 2 InsO. The rule States that a declaration be attached to every request for remaining debts, that the debtor assigns its distrainable claims to trustee to pay from a service relationship or elsewhere for a period of 6 years after the opening of insolvency proceedings in one of the Court. Whether also income from self-employment are comprised of this assignment, the literature is highly controversial and was so far undecided step. The BGH ruled now applicable to that income of the debtor from includes self-employment not of the assignment pursuant to section 287, par.

2 InsO are and explained this with impressive arguments. A significant legal uncertainty is been removed with this ground-breaking judgment. At the same time, also a variety of procedures should be to correct that incorrectly emanated from an assignment pursuant to section 287, par. 2 InsO. Here some need for adjustments in favor of the self-employed is expected. Note: 295 para 2 InsO is the trustee in any case by the debtor – after all, but only – to make as if he would be entered into an appropriate service relationship. Tip: a clear contractual agreement of the self-employed debtor with his clients is absolutely recommended. Prof. Dr. Peter Fissenewert

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18
Jan

Partner Gmb

This provision will not apply if a Unternehmernoch from other businesses achieved sales taxable. The turnover of all enterprises werdenzusammengerechnet. Note: an apartment is together with another person (such as spouses) in the form of a GbR acquired, is a separate company. For this alone, the small businesses scheme can be applied. Surplus forecast at apartment rentals at a partly self used and partly rented apartment is assessing the income intention to make always a surplus forecast to include are all objectively identifiable circumstances. The BFH holding with judgment of the 16.04.2013 on its restrictive previous case-law. The review of income intention is then already required if the taxpayer has reserved a time of self use. It’s not, whether, when and to what extent he actually made use of his own rights.

It is also irrelevant whether the reserved of the use of self arises from an individual contract terms or a form contract. The BFH therefore repeals the Court judgment of the FG Cologne which held a surplus forecast for dispensable under certain conditions and Rental losses despite administrative purposes without surplus forecast took into account tax. Apartment may be used no more than four weeks a year themselves criteria of the FG. While the apartment is the time of self use seasonal usually requires (North Sea) anyway no stranger rented (own use) permitted between 15 January and 30.03 or 01.11 and 15.12. The apartment is usually in the context of local rental days (150 days per year) or other leased to more days. For questions we are available. Torsten Bogausch Schmidt & Partner GmbH Steuerberatungsgesellschaft branch Weisswasser of Bautzner Strasse 38 02943 Weisswasser Tel.: 03576/2839-0 fax: 03576 / 283930 Internet: E-mail:

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“That the quality of data collection by the Swiss company Logistep AG in this process has played an important role, is the decision of the BGH also elsewhere. Although the defendant in the proceedings has claimed that his WLANAnschluss had been turned off. “However confirmed the BGH, that could be assumed according to the Telekom AG, that the WLANZugang of the defendant at the time in question was enabled: contrary to the presentation of the defendant his WLANrouter might have been well off.” In other words:, Data collection through the Swiss company Logistep AG has convinced the Federal Court so that he simply gave no more faith the executions of the defendants. About Logistep AG, the Swiss Steinhausen-based Logistep AG committed to the protection of intellectual property by individuals and businesses since 2004. On behalf of their customers, predominantly from the Entertainment industry determined and fights the ISOzertifizierte copyright infringement (9001:2000 and 27001:2005) companies in the Internet, in addition to oneklickHostern mainly in so-called peer toPe er networks. Twelve employees determine by means of specially developed software legal verstoesse in real time and documenting them sure proof. Several expert reports from Germany, England, France, and Poland confirm the data quality and information security in addition to the reliability of the procedure the patent pending. On Urheber, use specialized law firms Markenund Internet law professionally determined by Logistep data regularly judicial proceedings against infringers. The lawyers also successfully settle a large part of the proceedings out of court with cease and desist letters and cease and desist. A selection of court decisions, which are due to the work of Logistep AG, there is in addition to other information under press contact: Borg Meier PR Jorg Walter Busch, Tanja Deilecke Rothenbaumchaussee 5 20148 Hamburg phone: 040/413096-0 fax: 040/413096-20 E-mail:

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