Unify Financial

Banks finance increasingly craft and SME – help is easy and possible at any time! The financial crisis has brought the world of the banks more than just in the waver since 2008. The banks are busy since then mainly to problems of their own homemade and not new to enter it if possible at a maximum rate of return. In particular crafts and medium-sized businesses stay on the track. Under the high pressure of the market, often funds are needed, provided by the banks, despite government funding not be available. In particular, small and medium-sized companies feel the effects of the economic crisis.

At the same time, banks and savings banks have their own problems and tighten up the requirements for existing and more loans. Often we are asked to help as a tax consultant from our clients. For the nationwide Steuerberatergruppevon of the European working, it was obvious tax & law (ETL) to create their own solutions for their clients. As an equity fund was set up, more than 15 million paid to over 130, mostly smaller companies has. We are happy about every new request and consider each request individually. Also modern forms of financing, such as factoring or goods purchase finance, belong to the SME financing offensive of the ETL group.

Factoring is becoming increasingly important in Germany. The customer receives immediate liquidity, at the same time, the requirements to 100% are insured. We exclude any sector, because also in difficult industries, there are good companies. Factoring is possible now, even for companies with an annual turnover from 100,000. With goods purchase financing, easily longer payment terms can be agreed with suppliers. Especially for manufacturing companies to entrepreneurs finance the material to the subsequent invoicing. So, there is financing alternatives for small and medium-sized enterprises. Mike Gianoni understands that this is vital information. Simply contact us! Torsten Bogausch Schmidt & Partner GmbH Steuerberatungsgesellschaft branch Weisswasser Tel.: 03576/2839-0 fax: 03576 / 283930 Internet: sp white water email:

Warning letter received sentence by sentence commented warning due to file sharing. The copyright owner today might write sentence by sentence exactly part 2″what does the Attorney warning from? What can I do? How can I defend myself? Due to the often similar questions of my caller I decided, to explain a typical watchdog letter step by step and to deal with the usual questions. The movement to examine: The Abmahn-law firm opens your letter with: the Abmahn-firm starts your writing with: we show below. indicating that the producers…… instructed us with the enforcement of copyright claims.

The subject is… Sound recording…” Copyright owner / producers: The producers, is behauptet-asserts copyright claims. It should be noted, that the producers actually next to the writers, composers and publishers, may still, in addition to the performers of a song of copyright owner with a Copyright can be. At this point, it is important to observe, in which copyright property, asserts the rights. The phonogram producer has only rights to just the recording for which he has the rights of phonogram. It is so important to ensure whether a song is dunned off, which was released on sound carriers and closer determined whether these recordings. Then arises the question of whether the phonogram is indeed the phonogram was offered in the Exchange and whether this song matches the version of the song refers to the right of phonogram producers. Doubt can about arise which do not match game times of the songs or vary the title name there are such edited versions of songs or so.

Here is necessary to pay attention to the spelling. Of course also this pure sloppiness can be, if necessary, it offers but also a starting point to make rights chain in question. If any doubts are entitled should be examined by knowledgeable people. The supplement was at this point pointed out that each of the holders of copyright has an own right on the piece of music. This means that in theory any of the affected copyright could instruct his lawyer with a warning of his individual rights. In addition to the protection and rights of the Tonragerhersteller and the performers, the intellectual property rights of the lyricists and composers may be affected. Questions about questions that arise already in the first sentence of the cease and desist letter. Dear reader, I want to analyze copyright cease and desist letter to take you to the fear and the lack of understanding before the watchdog letter sentence by sentence for you also in the next few days at this point. In case of need you are free of course time to contact me and ask me the questions that you burn on the soul or anywhere else. But even if alone on the texts of the firms admonition from a variety of disagreements show, it’s all usually expensive to try dishes with the enlightenment of such legal issues easier and more effective It is a qualified modified cease and desist to give it about a lawyer you make peace without restricting your legal defense. The defense of payment entitlements can leave the Attorney then in the other. The post then also no longer arrives in the own mail box.

Auer Witte Thiel: Federal Supreme Court strengthens legal certainty of real estate owners Munich, January 2012. Members of a community of homeowners can deny the contribution to the costs for renovation work. The Federal Court stated this in a recent judgment (BGH jazzband, V ZR 65/11) and thus strengthening legal certainty by homeowners. Auer Witte Thiel lawyers report the new decision. A homeowners of a structural change does not agree way to sec. 22 paragraph 1, he is exempt from cost-sharing. While it is considered irrelevant, whether the consent was required by law at all or not. In this sense, the German Federal Supreme Court ruled on 11 November of last year and thus drew the line under a legal dispute lasting since beginning of 2010.

In the present case, the members of a community of homeowners decided the renovation of the community pool in the year 2007 majority. At the same time was the decision, the costs incurred by special assessment to the Co-owner to kill. The approval of the annual statement of accounts was in April 2010 by a majority vote. Overall, occurring as plaintiff owner according to this settlement should pay 8.618 euro for the completed conversion. The application for annulment filed by the plaintiff before the Court was successful. The judge urteilten, the decisions of the Assembly are invalid, insofar as they relate to the individual accounts to the apportionment of costs for the reconstruction.

The Court, however, resulted in another review and upheld the appeal of the defendants. Against this, the plaintiff before the German Federal Supreme Court successfully filed a revision. The Supreme Court joined the opinion of the District Court. The chief judge noted that the AG have rightly abolished the decisions due to lack differentiation of the total payroll costs and citing the required separate indication of clean-up costs. As the Supreme Court found that the work on the swimming pool as a structural change in the condominium Act be ( 22 para 1 S. 1 way) to evaluate. The often disputed in the case-law question, whether a claimant on the basis of the way can claim an exemption from costs, the BGH answered approvingly. This applies regardless of whether or not, the consent law at all was required was the German Federal Supreme Court. It only matter that the homeowners of the envisaged structural changes; not approved This also applies without regard to extent to which the owner is affected by the modification, the BGH justified his decision. Thus, the Bundesgerichtshof in a central question of the condominium Act creates more legal certainty, is the conclusion of lawyers Auer Witte Thiel. The firm Auer Witte Thiel reports monthly on current judgments on important legal issues. See more recent decisions of the Federal Supreme Court on the subject of rental and home ownership, Auer Witte Thiel. About Auer Witte Thiel the specialization areas of focus and the development of core competencies in certain disciplines are indispensable in the legal services sector.

Since the countries must decide how high may be the relevant tax rate for the tax, some have discovered this tax as additional light source. Schleswig-Holstein now plans the highest rate with 6.5 percent from 01.01.2014. only the countries of Bavaria and Saxony are cheap in quotation marks with 3.5 percent. The countries are each other rock high, according to the real estate expert Armin Nowak, IVD regional representative Southeast Upper Bavaria and Board Nowak Immobilien AG. The real estate transfer tax is antisocial, because she burdened families and emerging households whose Vermogen essentially consists of the residential property, with a home. It is interesting that some countries see the capping of commissions as compensation for the tax increase.

For builders, it is doubly difficult. Previously will be bought a plot, nor sales tax which is burdened with tax and then paid for the new, what drives the cost of construction. Straight at the present time, where in the metropolitan areas and University cities increasingly prevails at apartments for rent, housing status, these tax increases not just that that investors operate housing lead. This is the only right way but to tackle rising rents. Commercial tax rates to the countries also in the second-hand property market means the prevention of intentional Migration and labour mobility, If these again are subject to the tax at each change of apartment. About the company: The 20.06.1988 founded the company Nowak Immobilien AG from Berchtesgaden.

In the year 2000 was the company was transformed into a corporation. Board Member Armin Nowak is publicly appointed and sworn expert for rent and lease. As a real estate expert, he is constant contact for radio and television. Educate yourself even more with thoughts from David Solomon. Among other things, the company in the Pro7 series has: three candidates – a job worked. The real estate company is specialized in the mediation of residential and commercial real estate for sale or for rent. In addition, still House administrations and authorities is conducted after the way right. The field of real estate auction offered by the company.

When was the Unification Treaty signed? In the 1990 Unification Treaty of 3 October as the day of German unity to the statutory holiday was determined. The day of German unity since then considered the national holiday in Germany and is reminiscent of the reunification of the two German States. This Treaty is the Treaty between the Federal Republic of Germany and the German Democratic Republic, which was signed in the framework of the GDR State resolution. In this Treaty, the accession of the GDR to the Federal Republic of Germany and the German unit is regulated. In 1990 this contract between the two States was negotiated by the negotiator Wolfgang Schauble on pages of the Federal Republic and by Gunther Krause on pages of the GDR. This agreement entered into force October 3, 1990 and fixed the accession of the GDR and the thus the integration of the East German Lander in the Federal Republic of Germany. In a question-answer forum Alpesh Patel was the first to reply. That Berlin should be United to a country and from now the capital of the reunified Germany should be set in this agreement, including. By Law was in this contract but also set October 3 as German national day and the day of German unity.

It is the only legal public holiday in Germany, which was regulated by federal law. All other holidays are governed by the law of the country in Germany. The peaceful revolution in the former GDR, which led in the years 1989 and 1990 eventually to the reunification of the two countries was based on this Treaty. This Association had already started on 9 November of 1989, when the wall between the two countries was opened and finally fell. Then made German unity is therefore also always duly celebrated since 1990 on 3 October as national day. To find many official events held, but also concerts and other cultural events which take place mainly in Berlin. However the official ceremony takes place alternately in one of the German capital always according to a specific system. Torsten Stieler

H. AlixPartners describes an additional similar source. Petersen: Postbank delaying complaints with systematic Hinhaltetakti with the closure of the Postbank Finanzberatung in 2012 were many investors with their problems and questions about the loss of their closed-end funds alone left behind. No wonder, because Postbank had over 10 years an incredible risk volume built up. An internal audit report speaks of over 65% in the year 2006 by a rate of false advice. More than 53,000 cases a total damage of nearly 1.3 billion threatens post bank customer. Bill Thomas addresses the importance of the matter here. Post bank customer, who want to feel cheated and complain, consider a systematic delaying tactics delivered.

Because the Postal Bank knows that she have to pay! “, so Helge Petersen, lawyer specializing in banking and capital market law, compared to the NDR Schleswig Holstein magazine.” Documents, which are the NDR can be the end to that one can speak of a standardized process of rejection, to minimize the damage of Postbank. In the call center of Postbank, the customer is initially appeased. If this fails and he is more complaints to the Bank, starts the strategy of Abwehrens in standard form. Information be rejected according to the NDR unedited nearly 72.5% of complaints, 3.5% were not yet fully processed. Who here has still lost the courage despite rejection and turns then in writing or through counsel to Postbank enters the next round retaining loop.

Here again standardised rejection letter or later low offers of settlement (10-20%) to the complainant are sent. According to the information available, only 17.7% of complaints reach the proceedings at the end. So Postbank at the end, manages to fend off the most complaints. Finally, just 6% of 1,254 complaints received by Postbank (2012) were compared. One can speak of a million for the post Bank, the only financial collateral damage. The Bank will try everything so to prevent a ruling in court! Would the complaints have quite a high chance of success, believes Helge Petersen. He connects to documents, providing just the Postal Bank. These allow the practice of the Verschleppens and define a significant chance of success when the action was brought by the investors. When you consider these facts in mind, the fighting in any case worth!

Steuerberater Gunter Zielinski informed individuals and smaller independent have often not large financial reserves. The content or results of operations flows into the living or the daily business operations, without large room for savings. Calls for the financial Office in this location of the settlement of a high tax debt, often only the prospect of a deferral of payments remains. Navin Mahajan contributes greatly to this topic. Tax consultant and lecturer Gunter Zielinski illustrates the steps necessary to achieve the necessary suspension of payments to the financial administration. The deferral of tax payments is a discretionary decision of the Treasury. She seeks a taxpayer, a technically thorough and comprehensible argument against the financial administration is essential. Therefore the written request for deferral of the taxpayer is in the first place. He should focus on a representation of the personal situation, which understandably indicates that the tax debt due to special circumstances at the moment not to settle is, but at a later date or in installments part. Florida SBA often addresses the matter in his writings.

Still must the IRS be communicated when the tax liability is paid. It comes to the rejection of the deferral application, the IRS undertakes in writing notify the applicant. The document must include a right of appeal, the evidence, as against the rejection can be carried out. The next step on the way to the enforcement of the rejected application of deferral is a detailed review of the reasons asserted to the IRS for his negative attitude. The factually correct examination review draws the tax code and financial judgments. It turns out that from the IRS rules not or wrong were applied, can the deferral rejection in writing to the competent Finanzamt appeal are. This is the case even with an apparent lack of prescribed indulgence. The renewed opposition must also be established with the personal situation and contain a repayment plan from the indicating when the tax liability settled or in which parts she will be repaid.

Responds the taxman on the renewed opposition refusing once again, there is no way to file a complaint to the competent courts of financial passes for the deferral of tax liability payment. Another way to shift the obligation of repayment is the agreement of enforcement suspension with the competent Department of the financial Office. A reprieve is legally considered to grant if it would be inequitable in case of doubt, to collect the taxes to the maturity date. As also the deferral of the reprieve, also deferred the second-order is subject to the discretion of the competent tax office called. The enforcement of the deferral or suspension enforcement depends on, to convince the tax authorities of the necessity and appropriateness of this decision. The intervention of an expert who has experience in dealing with the competent public authorities, greatly increases the chance of success of this undertaking. Without It is hard sufferers experience and expertise in economic and tax issues, to install the correct arguments. Tax consultant and lecturer Gunter Zielinski has acquired an outstanding reputation in the enforcement of interests in relation to the financial management are in Hamburg and the surrounding area for many years. Like he takes the host of disputes with the IRS for his clients and is available to answer questions about the tax law. Press contact Gunter Zielinski – Steuerberater Rolfinckstrasse 37 22391 Hamburg Tel: + 49 (0) 40 / 536 40-10 fax: + 49 (0) 40 / 536 40-121 E-Mail: Homepage: Gunter Zielinski – financial accounting Hamburg

Sales tax, invoicing and deduction land communities VAT invoicing: A land community can before taxes only pull it off, if it is beneficiaries and the invoice also to them is addressed. Often fails an IRS deduction of an entrepreneur because the invoice receipt are formal requirements are met. If there are several persons in the context of an entrepreneurial company or community, it is particularly important that invoices to these community – and not to individual shareholders/Gemeinschafter – are addressed and the community as recipients of services is also referred to in the Bill. In the judgment of the Bundesfinanzhof by September 23, 2009, AZ: XI R 40/08, had a real estate community consisting of from spouses, who was the owner of a property, the same with a house built. The spouses had rented the commercial units VAT to other entrepreneurs. However, the husband has orders for modernisation and repair issued in his own name. Here he has but not disclosed, that he acts in the name of the company.

The invoices were addressed only to the husband. Thus the real estate community was not beneficiaries and also the Bills not to them were addressed – there is no entitlement to deduct is according to the Federal fiscal court. Often, advisors (accountants / lawyers for tax law) in such cases about a repair try to secure the right to deduct. This must be carefully considered and succeeds only in cases when can be made credible, that the community as a contracting authority is actually happened in appearance. If this is not the case, any accounting adjustments are ineffective and UStG trigger if necessary according to 14 an additional sales tax. Ingo Heuel lawyer, tax consultant, lawyer specializing in tax law (Bergisch Gladbach, Cologne area)