Press Releases from Lawyer Alexander von Engelhardt (30 total)
Child Benefits with Foreign Residence but with Domestic Income
Does a taxpayer residing abroad earning domestic income from business operations or from renting and leasing a domestic property entitle him to receive child benefits?…
Deriving Freedom of Movement from one’s Child
When is the non-European parent of a child having European citizenship entitled to enjoy the freedom of movement? Does the child have to live in…
Naturalization Despite of Insufficient German Language Skills
How good does your German have to be when applying for naturalization? For nobody can seriously expect that you talk like Otto in his notorious…
DIRECTOR’S COMPETITION BAN IN THE INSOLVENCY OF THE COMPANY
Does the opening of insolvency proceedings of a company not also trigger a director’s contractual competition ban? OLG Rostock decided on a case where the…
Online Event Virtual Lunch & Learn: How to open a company in Germany — especia …
Save the Date!
Friday 7 May 12 p.m. CEST
Do you want to incorporate as a foreigner in Germany?
After weighing the pros and cons and deciding to…
Income Accrual to Salary Conversion for Early Retirement
Are payments into an account in the form of credit to finance early retirement considered receiving payment of a salary, and thus subject to taxation?…
May Tax Offices Collect 6% Interest for Late Payments
The 0% interest policy of the European Central Bank and German tax offices can still demand 6% default interest for late payments. How can this…
Speculation Tax when Selling Self-Used Home
Is the surplus of the sales price over the costs for a self-used condominium subject to “speculation tax”? Speculation tax is the colloquial name of…
Brexit and Immigration Germany - 2nd UPDATE
The people's voice in majority said "out". So be it; this is nothing but a democratic decision. It is also normal, that people cry out…
Input Tax for Companies with Virtual Offices
For ages, international investors were troubled with input tax doubts from their local tax office because the office did not want to accept companies having…
Ground Rules for Bargain Hunters around the Holidays Season
Christmas and Chanukah are coming closer every minute. Many of you will surely be hunting for presents up to the very last second. What precautions…
Short-term Cancellations for Christmas Party – Burden for Celebrating Colleagu …
Sometimes colleagues can spoil one’s day, this can be even more bitter when fellow workers do not show up on short notice for company events…
Legal Hints for Christmas Shopping
As Christmas time is coming, so is the unwrapping on Xmas Day as well. Cope with the fact, that many Germans will shake their heads…
Temporary Work Permit
While recruiting, i.e. matchmaking between employer and employee, is not subject to restrictions, temporary work employers needs to apply for a permit (§1 I 1AÜG).
Until…
Tiny Candle – Great Damages – No Liability
In these dark days of winter, candle light raises spirits and with a good red wine and the right company… This will come to an…
Brexit and Immigration Germany - UPDATE
The people's voice in majority said "out". So be it; this is nothing but a democratic decision. It is also normal, that people cry out…
Defense Against Denial of Input Tax During Audit
This article is less about a single precedent and more a practical hint for businesspersons on how to effectively defend yourself when, during an audit,…
Salary in Money ./. Salary in Kind
The question whether a pecuniary reward is a payment in kind or a payment in money is relevant to §8 II cl. 11 EStG. This…
Are Startup Grants from EXIST-Program Business Income?
FG Münster had to decide a dispute between the tax office and a startup on April 13, 2018 (re 14 K 3906/14 F). The greedy…
Drug Trafficker no Entry in spite of Daughter in Germany
Is it a violation of human rights when a drug trafficker is refused a residence permit in Germany? The European Court of Justice clarified the…
Co-heir Means Co-debtor in Taxation – Even if Unaware
The Federal Tax Court had to decide on August 29, 2017 (re VIII R 32/15) on a dispute among heirs of a large estate where…
EU States Responsible for Protection Against Deportation for Citizens of Other M …
An Italian complained to the ECJ that Germany incorrectly extradited him to the United States. The ECJ decided this case in its judgment of April…
Permanent Residency in Spite of Debts
Can an applicant be eligible for permanent residency when he has serious debts and is paying them off as agreed? VG Berlin decided this dispute…
Minor Can Loose German Citizenship Due to Sham Parentage
Can a toddler lose his or her German nationality without fault just because its mother could not make up her mind who the father was?…
Are Sick Payments for Housekeepers Subject to Progression in Taxation?
The BFH decided on June 17, 2005 (published on September 7, 2005) on the question VI R 109/00 if the received household benefits from your…
Deductibility of Self-Paid Health Costs as Insurance Costs
The privately insured tax payer Tommy came up with a witty idea. His health insurance offered him to reimburse him with a certain amount of…
Home Office – Which Spouse can Deduct?
Is it possible for two tax payers living together to share not only an apartment and not only the joint home office but also deduct…
Loans Amongst Close Relatives
Trusting family members is as normal as can be. Therefore, it is usual that dealing with them is not as formal as it would be…
Parental Benefits (Elterngeld) Reduces Private Deductibles
Paying alimony and support can be conceptually deducted as extra ordinary expenses. As the law determines, the deductible amount of alimony and / or support…
D&O Coverage for Incorrect Payments During Bankruptcy
Berlin 09.10.2018 A D&O insurance policy covers the risk for financial damages for the insured director or executive staff member. Does it also cover damages…
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