Posts Tagged ‘law’

The Cyprus

March 25th, 2021

Paragraph 8 of art. the profits of a partnership evaluates explicitly as corporate profits within the meaning of the DBA, which shall be taxable only in the State where the company is located. Thus eliminates a tax of falling on the level of Cypriot partnership profits in Cyprus as well as in Austria. When the tax assessment of the in Austria to be taxable persons originating from the Cyprus limited partnership profits to determine of the correct tax rate added to the income of the taxpayer (progression reservation not however taxed =),. From the Austrian point of view, it is important that the resident in Austria shareholder of Cypriot society of person not dominant Influence on the management of the Cypriot person company has. A Cypriot limited partnership must have at least two partners, of which at least a partner must be unrestricted liable.

The Cyprus limited partnership, the limited partnership, where the general partner is unlimited liable, while the limited partners maximum shall be liable in the amount of their capital contribution is similar to that at this point. The fully liable partner is provided by us in form of a Cypriot limited company, which is involved in winning the limited partnership and is also no capital contribution. The limited company provided by us also occurs (in the internal relationship trust) as Managing Director of the limited partnership. The taxpayer in Austria as a limited partner “occurs. This will ensure the taxpayer has no dominant influence on the fortunes of the limited partnership in Austria.

In this context, it is important that in the Cypriot Partnership almost as occurring complementary Cyprus limited company has a proper facility. This is the case with the society provided by us. The Cyprus limited partnership holds 100% of the operational Cypriot limited company, which performs the operations. The operative limited company earnings are subject to in Cyprus of a corporation tax of 10%. The operative society limited their dividends completely on its shareholder pours out, namely the Cypriot company (= limited partnership). Are the dividends with no tax at the level of the operating company. Received dividends are not taxed at the level of the partnership since 1 the profits of a partnership (= limited partnership) in Cyprus not at the level of the partnership, but at the level of the shareholder are taxed (such as when a KG in Austria or Germany). Because the fully liable partner (= quasi-Komplementar) is not involved in the profits of the company, incurred no tax here. At the level of or the limited shareholder (= quasi limited partner) no tax liability on the income arises in Cyprus from the person society, since the limited haftende(n) shareholder not in Cyprus resident is or (are). In Austria, in turn said income from the Cypriot is not taxed partnership art.7 of the DBA also according to paragraphs 1 and 2. For questions and discussions we are gladly available. ETC Germany: Phone: + 49 40/822186470, fax: + 49 40/822186450 E-Mail: Neuer Wall 50 20354 Hamburg / Germany Internet: control designs for clients from Austria: Mandanten_oesterreich_steuergestaltung.pdf ranking tax models that expose of the tax office ETC: rangliste_steuermodelle.pdf

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.

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”. 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