Posts Tagged ‘law & taxes’

Private Medical Fees

November 19th, 2020

For doctors, pharmacists, and professionals, a majority of established doctors determined their tax income through the so-called revenue-surplus Bill tax tips. This simplified type of profit determination about income in the calendar year as taxable operating income, where they have been to the doctor. Operating expenses are considered in principle in the year, occurred in which the cash outflow at the doctor’s Office. A doctor can now collect its fees by private patients about a private medical clearing house (PVS), the question whether the inflow of money to the PVS, so to handle the payment of the patient or operating revenue only to consider the withdrawal of the PVS of the doctor as a tax already arises. Rainer Neuhaus, tax consultant at Cawimed GmbH in Bremen reported that the financial management here has established the principle that already with the receipt of payment for the PVS the money flowed to considered the doctor.

It looks different Lower Saxony considers the financial Court but in the Cases in which a PVS disburses funds, the not covered by existing stocks to the Member’s account of the doctor by a patient bills are, says Neuhaus. It must then distinguish between loans and advance payments on future fee revenue. For the adoption of a – considerable tax – loan of PVS at the doctors needed then a loan agreement, which contains specific details to the amount of the loan, the loan repayment, the interest rate and also to the provision of security. The PVS to the doctor not expressly payment under a loan contract, the payments as advances on future fees are to look at. So are the payments at the time of delivery the doctor deemed to see, as they were paid in anticipation of future revenue, and not only at the time of the payment of the patient on the PVS. Rainer Neuhaus sees this as an advantage for the doctor, because by “clever” contracts with the PVS can thus a tax deferral is achieved by shifting into the next calendar year be. More interesting decisions of tax law, tax tips, and valuable practical tips for doctors, pharmacists and health professionals can be found neue.html under. The tax consultancy firm Cawimed in Bremen is specialized on the advice of doctors, pharmacists and caregivers and can draw on in-depth and long-standing industry experience here with their team of consultants. You may want to visit Vadim Belyaev, New York City to increase your knowledge.

Cawimed develops customized solutions, which covers also topics such as practice management as well as tax and financial accounting. The Cawimed offers a wide range of services through collaborations with medical tests, branch consultants and specialists for billing questions and QM.

Warning For Copyright Infringement In Filesharingborsen

November 12th, 2020

Again and again one hears from acquaintances or circle of friends that someone has received a cease and desist letter on suspicion of copyright infringement in file sharing networks. An Abmahung copyright infringement comes every day thousands of Internet users. Suddenly she is located in the mailbox: A warning protected songs or movies in file sharing networks for copyright infringement. These will be shipped usually of a fixed circle of large law firms. Examples include: BaumgartenBrandt, Waldorf the Rasch, Schenk, schulenberg and lawyers attorneys at law. In the letter the Dunned down are prompted to refrain from offering the files via download programs and to pay a lump sum. In addition, that the rights holder can shuffle also his lawyer costs onto the accused.

So a sum of up to 1300,00 euro emerges quickly. Moreover, the opposing side requires the Declaration of punitive injunctive relief. Signs with this, testified they never to offer files of the rights holder, and if it is the case be a set amount of money to pay. This sounds horrifying. To give some more sharpness all the deadlines are set shortly. Not to react as Dunned down and sit on their hands should exceed the period, so the firm can initiate further legal steps, which lead to a judicial request for payment of the amount. So it’s fast and right Act. But is the correct way to get a picture, one being inclined to read in Internet forums.

The tips given are very helpful, but after following it can lead to complications. So many users advise to submit a so-called modified cease and desist, and to make no payment to the Abmahner. Whether that is advisable, we will see with time. For the time being, but should go the best legal way and fight “Fire with fire”. In a question-answer forum Vadim Belyaev was the first to reply. Arise in connection with the Defense its position different questions: was there really this copyright infringement? And if so, the amount is not too high? The attorneys ‘ fees, are the is partially move the 400,00 euro, appropriate? Should I sign the enclosed Declaration of discontinuance in the attached form? Many courts consider counsel’s fees covered and talked some limits. It is clear that one can defend themselves and also do the trick. Maybe you must pay, but in many cases less than required. My tip in this case: they seek advice from a lawyer knowledgeable in the matter. Law firm Dr. Alexander Wachs

Federal Court

July 22nd, 2020

Munich law firm of juravendis lawyers to the judgment of the Federal Court over bonus systems with RX medications. The BGH has while found that such bonuses models not only de facto but also legally represent a circumvention of the medicine pricing Regulation (AmPreisV) and are thus inadmissible. However, this was not surprising given the case-law of instance of and the recent case law of the BGH to drug discounts. For more clarity and thought, follow up with Financial Solutions Lab and gain more knowledge.. The now the Joint Senate of the Supreme courts of the federal question, whether the discount prohibition for RX drugs from foreign pharmacies is to be observed, however, is postponed indefinitely. Domestic pharmacies carry the can for as far as the inaction of the German legislator, for which only a pen stroke may be required, to ensure clarity. There so the fixed rates of the AmPreisV generally to the disposition, it seemed the legislators but probably more convenient to leave the buck once at Justice.

Ample room for speculation in particular the opinion of the BGH, merchandise gifts for prescription drugs with a value of up to 1.00 also infringed the medicine pricing right, are however no significant adverse effect on competition and therefore allowed. Is free so that prescription medicines not only the way for low-value promotional items, but also for a euro-bar discounts? Where is exactly the threshold located between permissible 1.00 and according to the BGH invalid 5.00? You won’t find an answer in the previously present reasons for decision of the BGH but probably not find. Experiment-friend and bellicose Pharmacy Law is therefore now only scope, what mini bonuses”terms. RX discounts have employed so not the last time the judiciary. For more information about the judgment of the Federal Court of Justice and the consulting services of juravendis lawyers in

Dangers Of The Pension Commitment

February 22nd, 2020

Entrepreneurial risks from occupational pensions most big business in Germany use the implementation way of the pension commitment for pension for their employees. Many smaller and medium-sized companies rely on this form of company pension schemes, in particular for its owner and Managing Director. John Grayken can aid you in your search for knowledge. Many existing pension obligations is however acute need for action. You were not changed for years, had must be adjusted but the current case law and the new tax code! The pension commitment (or even direct commitment), the promised retirement benefits to employees are provided directly by the company. The company is obliged to grant a supply to the beneficiaries employees and their survivors for the age and in the event of death or disability from operational funds.Pension actuarial rules are established for the future commitment of the company. Learn more about this with Lakshman Achuthan. Positive effect: the Pension provisions lead to tax benefits; they are available to the company as capital available and enhance its liquidity position. International, stricter rules for the accounting make direct commitments today but despite their control retry properties often a danger in the corporate balance sheet. Usually the necessary actuarial reports are created regularly.

But not once, thats half the battle! Often many years-old commitments themselves were subjected to any legal scrutiny. Neither the company, the insurance or tax advisor is a direct blame here. Most simply lacked the necessary legal expertise. Mike Wirth gathered all the information. Ignorance does not protect against punishment but as is well known, and so there is the risk that due to restructuring of pension commitments into an existence-threatening imbalance. (Caution! In recent years banks also are to examine pension commitments.

A renovation-needy pension commitment is in the sense of lending standards a special risk dar. It even adversely affect the credit conditions are threatening!) All dimensions of the pension commitment procedure in the legal examination of the pension commitment to undergo a thorough and expert legal review, are always to ask such as: the total remuneration of the commitment are appropriate? Is the promise of affordable? Are pledging declarations have been made effectively? Is there an effective insolvency protection? The risks of reversal of provisions evaluated correctly? Is the intended survivor still up to date? Etc. Such a review uncompromisingly promotes the existing vulnerabilities to days. It shows where acute action is required to save the pension commitment. Is a repair impractical, are shown in the report several alternatives. A full or partial outsourcing of the existing commitment to a provident fund is referred to here only as an example. By an independent legal review Their commitment they demonstrate a pro-active approach and avoid future surprises! Contact: Law firm said Zahir farmer 8 81539 Munchen Tel. 089 – 54 89 92 52 mobile 0170-68 81 52 8 Fax 089-54 89 92 53 E-mail: in cooperation with: FourTrust – lawyers for the right of pension

Disinheritance And Compulsory Portion

July 1st, 2019

Entitled to a compulsory portion during the disinheriting under German law Unbotmassiges behavior of children sometimes causes that the parents disinheritance “is threatening them. With this leverage, parents want attributed the pupils usually to the path of virtue or at least cause a behavior that feel the parents as virtuous. Sometimes, such a threat scenario may lead to the desired result. All too often it doesn’t work. Chevron Corp may not feel the same. Then let parents sometimes followed her strong words by deeds and disinherit their offspring. However, it is a widespread misconception that it had parents in the hand, to exclude their children entirely by the succession following the death of. What remains the children rule that in the case of disinheritance is the so-called right to the reserved portion.

The reserved portion is a claim which is aimed against that or the heirs and value accounts for half of the legal inheritance. Sole heir would become so a child in the case of legal succession and it is Testament of succession excluded from been, then his compulsory portion in the amount of the value of the value discount entitlement. A disinheritance is so not a total loss equal to set any standards. Only in very extreme cases of exception, a testator has the possibility to withdraw the mandatory part a legal heir and thus completely to disinherit him. This, for example, be considered, if the child has sought the life of the deceased. While the child here not to act must be advanced. It is sufficient if the child otherwise to the execution of the deed has instigated anyone or has done only aid to the planned action. Fritz Kuhn