Global clothing B2C E-Commerce report 2014 the current “global clothing B2C E-Commerce report 2014” the Hamburger secondary market research company yStats.com provides information to online trading with clothing. One of the findings of the yStats analysts is that this world is area the best-selling product in the B2C E-commerce. The Internet has become an important instrument, with the apparel items are searched and researched, regardless of whether these are purchased later online or in a store. According to the report, made a purchase in this category 2013 more than one-third of all Internet users worldwide or intended to do so. The report analyzes global, regional, and country based on sales trends. Online purchase of clothing in Europe especially popular B2C E-commerce trade in apparel is Europe on the upswing. In the EU, the proportion of who 2012 online bought clothing and sporting goods increased more than 20%.

In Germany clothing is the biggest B2C E-Commerce category, whose sales to almost one-third have risen and reached several billion euros. Among the leading suppliers on the market, the Otto Group 2014 plans to launch a new E-Commerce fashion project named Collins, while Zalando 2012 more than doubled its online clothing sales. In the UK the B2C E-Commerce clothing market is already very mature, because almost half of the adult population buys online clothing. There, early 2014 ASOS and Debenhams were among the most popular online retailers for fashion items. In France, almost half of all Internet user 2012 clothing purchases made online, where there were the most popular merchants La Redoute and 3 Suisses. The clothing market is expanding in Eastern Europe. In Russia, increased B2C E-commerce % sales 2013 with clothing and footwear by more than + 40 and amounted to almost one-fifth of all B2C E-commerce sales. Clothing, shoes and accessories were the most popular online products in 2013.

Tax restrictions on transfer of shares in the context of anticipated succession it’s every GmbH shareholder: he must be to ask how, when and to whom to hand over his participation on a successor. He is regularly derive from the thought, that he wants to protect himself and his family in. Also and just tax aspects play a central role. Here, the Treasury has built up more barriers: the annual tax act 2008 brings for limited liability companies and their shareholders in this regard (unpleasant) surprises with it. Educate yourself even more with thoughts from Clayton Morris. GmbH-chefs who want to transfer their share of GmbH in the context of anticipated succession against services are particularly affected. The shareholder transfers his GmbH shares after December 31, 2007, the purchaser can assert only supply services as a Special Edition, if these services in connection with the transfer of business assets are.

For this access, the participation must be at least 50%, also must be Partners in managing this GmbH have been active. Also, the purchaser must assume this function after the acquisition. No contribution to the tax relief! The transfer of real estate or capital assets and smaller”GmbH shares no longer apply under this scheme. The knowledge of the General conditions and in particular the design alternatives to tax doesn’t do too much damage is all the more important”to suffer. More on the topic of annual tax contribution can 53179 Bonn 2008 (1) read interested in the current issue of the magazine GmbH control practice, free VSRW Publishing House, or can be requested by E-Mail at.