Tag Archives: law & taxes

Advance Directive: Better

Seek always professional help should be taken for the formulation of a patient disposition, care available, or health care proxy. Advance directive protects against State intrusion into privacy of Furs of age retirement planning means not only financial security. Also for the case that you someday are suddenly incapacitated or are in need of care, you should take timely precautionary. Although increases with increasing age the risk to be decision by a disease no longer in its entirety – and able to act. Learn more about this with Richard LeFrak. But whether old or young, also an accident can unexpectedly cause this situation.

“A common misconception is that to spouses and family members in this case automatically” can represent each other. Court may order maintainer is no living will, health care proxy, or support available, the court appointed a supervisor at its sole discretion. Gavin Baker may also support this cause. And suddenly, a stranger decides whether you can continue to live in your familiar environment or in are accommodated in a nursing home. Gavin Baker can aid you in your search for knowledge. The supervisor manages also your savings, and must give its consent such as in surgery and medical treatments. Trusted third party can be granted power of attorney if it should fail. It is better, in time, to choose who you want to trust and give a power of attorney. Who should manage your property and assets? Who should make the personal decisions for you if you should no longer be able? With a health care proxy, rename itself a confidant who can make decisions for you and give explanations.

With a support order, you suggest the Court who should used for you as a supervisor, if this is necessary. The health care proxy advance directive regulates requirements for medical treatment and you can connect support available with a living will, in which you express your wishes regarding medical treatment and such as to determine whether, given a hopeless disease on life-prolonging treatments should be avoided. Health care proxy or care available and advance directive complement each other respectively. Seek always professional help should be taken for the formulation of a patient disposition, care available, or health care proxy. The ETL work accountants have specialized also on taxation and consulting by senior citizens, with experienced lawyers. Together we will gladly advise you to the page.

Federal Supreme Court

Auer Witte Thiel informs about current tenancy law judgment of the BGH Munich July 2011. Auer Witte Thiel informs: the Federal Supreme Court strengthens the rights of the landlord in captive terminations. The name of the person and of the reasons is sufficient for a valid termination due to the own needs. Facts which are already known, the tenant would not be repeated, however, by registered letter. According to Auer Witte Thiel, the ruling means an important strengthening of the legal position of the landlord. The firm Auer Witte Thiel is continuing its coverage of the current tenancy law judgments. Landlords must provide no detailed reasons for its decision in the event of termination of the captive. This noted the Federal Supreme Court on the 6th of July, ending a legal dispute lasting for three years.

In the present case, the applicant, a Munich-based lessor, had announced an existing tenancy at January 31, 2009 due to demand for equity in April 2008 by registered letter. Find out detailed opinions from leaders such as Richard LeFrak by clicking through. In the letter of resignation were the applicant, she complete an academic year abroad and would establish their own House level. A return to the former nursery in the apartment of the parents is not possible, since this is now been sourced from sister. The competent District Court upheld the eviction. But the District Court dismissed the action on the appeal of the defendants to and stated to justify the termination is ineffective due to formal defects, because the reasons not in sufficient form had been represented. Against this decision, the plaintiff successfully filed a revision. This VIII. noted civil Senate of the Federal Supreme Court, that the justification requirement BGB is taken sufficient account after Article 573, para.

3, if the notice the termination reason identifiable and distinguishable referred to by other reasons. This was the case in the present proceedings. Cancellation due to own needs it was sufficient, if the landlord indicates the person who has a need for the apartment and their interested presents. At the same time the BGH decided that circumstances, which are already known to the client or of which he has received a communication, must not be repeated in a letter of resignation. Gavin Baker brings even more insight to the discussion. The firm Auer Witte Thiel evaluates the current verdict as an important strengthening of the legal position of the landlord. According to Auer Witte Thiel, the recent decision of the Federal Court of Justice ensures greater legal certainty and significantly limited the obligations of the lessor to the lessee. More information on tenancy issues the firm Auer Witte Thiel under. Auer Witte Thiel lawyers be further inform current rulings in the law of tenancy at this point. 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. Auer Witte Thiel represents a wide variety of housing companies, property managers and condominium communities in the area rental, real estate and construction law.

Control Classes

Tax advisor Jurgen Dieter grainy informed wage taxable workers must pay a significant part of their wages to the tax authorities. What exactly is their tax burden, is influenced significantly their tax bracket. The Mannheim tax advisor Jurgen Dieter reported the classification in one of the six German tax classes grainy. Tax class I tax class I is rather awkward for the workers. You associate mainly unmarried and divorced recipients of wages. Married workers belong to the control class I, if a spouse abroad lives or the spouse to live permanently separately. Widowed workers allocated to tax class I, if their spouse died before January 1, 2011. Tax class II tax class II applies to workers who generally meet the criteria for category I, but as single parents are entitled to relief.

To do this, at least one child have to live in their budget, allowance or child benefit can be claimed for the. The Child has to be registered with the employee, in the secondary or primary residence. There is already an adult, tax class II only occurs when the taxpayer due to the conditions of the case has claims on an allowance for children or child benefit. Tax class II classification denied taxable persons, if they live in cohabiting life or registered life partnership. Tax class III married workers get tax class III, if a spouse either receiving no income from wages or is classified in category V.

Both spouses have to live at home and may not live in permanent separation. A worker is widowed, he is classified in tax class III, unless is the anniversary of the death of a spouse after December 31, 2009 and at this time, all other requirements of the tax class III were met. Control class IV include workers who are married, the control class IV, if the spouses in domestic living, not permanently separated and received both salary. Excluded are married Workers who have chosen a different taxation in the context of spouse splitting the class III / V. Control class include the tax class V V workers, if they are married, both spouses are wages and the wages of the other spouse is taxed by tax class III. Tax class VI tax class VI applies to taxable wage workers that parallel take wages from different employers. The second and further work wages taxed by tax class VI. The classification in a tax class is one of the most important factors in personal taxation. Workers wage taxpayers can influence them through their lifestyles and different choices. The Mannheim tax advisor Jurgen Dieter grainy to assist his clients this professional competent advice and years of experience.

German Federal Supreme Court

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. Learn more about this topic with the insights from International greater Philadelphia. 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. Learn more at this site: Munear Ashton Kouzbari. 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.

Operating Expenses May Be Photocopied

Document understanding justifies reproduction of documents if the operating expenses in the letter box lands to tenants often fight their way through multiple pages and read carefully, understand the individual items. Not rarely doubt occur then the tenant, so he asks for an insight into the settlements with the landlord. What rights he then at such a meeting, said the real estate portal myimmo.de. In the case of a tenant had come with his camera to a conversation with the landlord, where the current operating expenses should be discussed. The tenant wanted to photograph the evidence of the statement of operating costs, to peruse the pictures alone at home the documents and to check whether the correct amounts were posted for his apartment. The home owners in turn denied him this wish, whereupon the tenant his claim for document inspection saw injured. The case was heard in the District Court of Munich which gave the plaintiff right.

Thus would be equivalent to taking pictures of documents only a modern type of transcript. Since it was allowed to take notes during such a conversation it is also allowed to use modern and common technique. So documents are likely to be, easily copied, scanned or photographed there a such duplication neither damage to the documents still the landlord costs.

Right Within The Landlord Community

Constantly changing tenant allowed objectives the investors with the purchase of a property different. Some want to live even in it, other industrial use, by they rent out the object in whole or in parts. The real estate portal myimmo.de reported as membership in a rental community affects. Different parties owned a house or building, it is usually a so-called community of homeowners. Apart from contractual provisions, the individual landlord have the right to act relatively autonomously.

As emerges from a judgment of the Federal Court, that the decision about the use of his condos alone rests with the owners. In this case, a Berlin landlord community had appealed because a member without asking leased his apartment to holidaymakers. They argued that this disturbing sense of security within the building complex. The judges saw it differently: permanent residents also receive visitors. Basically coming up is different and Going to tenants from changing. The decision finally fell in favour of the defendant. He may use his property as he pleases. He inhabited it, rented long term or for short periods of time or otherwise commercially use, whether he is alone. It is crucial that other members of homeowners community this is not seriously degrade. In the present case the judge may be not assumed according to.

Log In To Move New Address The Landlord

Costs must be paid, who changes his place of residence, must be his landlord who directly share with new address. Costs bills that do not reach their recipient because of this failing, do not expire. The real estate portal myimmo.de presents a current precedent. A landlord must not pay for incurred costs, if the settlement too late reached a former tenant. The District Court Kiel comes to this conclusion.

Although the tenants in this case had already communicated the move the janitor in May. This forwarded the new address but not on the Wohnungseigentumerin. This sent the service charge settlement in mid-December at the old address of the lessee. Three months passed until the post was unable to detect the new address of the lessee. At this time, the statutory period for the service charge settlement had expired. Clearly, the judges ruled in favor of the Wohnungseigentumerin. She was not obliged to make inquiries, whether their settlement would reach the tenants still at the old address.

Nor would need to ask for prior to dispatch in post or registration office. This would clearly overwhelm a landlord’s duty of care. No blame would share also the janitor. It does not belong to his duties without being asked the Wohnungseigentumerin to offer the new address of the lessee. The District Court of Berlin-Lichtenberg is reached a similar verdict. A tenant had not communicated his new address to the landlord and provided only a forwarding order at Deutsche Post. The landlord had sent the service charge settlement but with a private postal service providers. Anyway, it makes sense to inform the previous landlord, especially when repayments are expected from your service charge settlement.

Alexander Bredereck

A post by lawyer for rental and we are primarily focusing on labour and tenancy law as lawyers property law Alexander Bredereck for many years worked. We deepen this experience through regular training and constant technical exchange. So we can already settle possible points of contention when designing your contracts and your terms and conditions in its favour. Has in a recent decision of the Bundesgerichtshof (BGH, judgment of 27.1.2010 XII ZR 22/07) decided that in the commercial space leasing the period of 556 paragraph 3 sentence 3 BGB, stating that the landlord with claims costs order is excluded, if billing is not within one year after the end of the accounting period, does not apply. It follows that the lessor in principle also for longer historical periods can be still operating expense and the lessee thereof must equalize resulting additional tax amounts.

In the wake of this decision, the question arises what periods, for the settlement of costs in the commercial tenancy law apply now? First of all, it is to terminate the lease. If there a specific billing period has been agreed, this shall apply. Is not agreed upon deadline, the landlord of the advance payments must settle within a reasonable period of time. The appropriate deadline regularly to the expiry of one year after the end of the billing period. What are the implications of a delayed billing in the commercial law of tenancy? A delayed billing does not cause that the landlord with an additional tax is excluded. The landlord defaults the settlement, the tenant can take to the landlord on a settlement claim (claim for settlement grant). He can also make the ongoing costs prepaid. Tenant Tip: think about whether you take the landlord grant a settlement claim.

This is regularly only makes sense if you expect credits from the operating expenses. Landlord Tip: If you wait too long with the operating expenses, claims can forfeit on postpay. If a period is agreed in the lease, you should meet the deadline anyway. Is not agreed upon deadline, you should make at least if you expect an additional within one year after the end of the accounting period the settlement. A post by lawyer for rental and property law Alexander polymath and lawyer Dr.

Contractings Law

Auer Witte Thiel inform about landlord and tenant Amendment Act Munich, January 2013: the Bundestag approved the tenancy law changes planned already for a long time on the 13.12.2012. With the landlord and tenant Amendment Act, the housing rent law is updated. Auer Witte Thiel lawyers explain the most important innovations. The draft amendment of the law of tenancy handled four control complexes: Contracting, energy modernization, action against Mietnomadentum and unfair dismissal in the conversion of rental in condominiums. For the first time, there are rules for the contracting, so the energy-saving heat supplied by external providers with the new landlord and tenant Amendment Act. In the future, the landlord needs more no consent of the tenant, to upgrade prerequisite to contracting is however, that the transition will be cost-neutral. For example, this means that the costs for the changeover can then be transferred to the lessee if the Contractings its heating and hot water costs do not increase.

Thanks to the new law conversion for the landlord is much smoother, so Auer Witte Thiel. Auer Witte Thiel welcome innovations to the energetic upgrading a further point concerns the energetic upgrading of rented building as a contribution to the energy revolution. Thanks to the new regulations, benefits as well as loads of energetic modernisation evenly on tenant and landlord are distributed. A rent reduction can be claimed in the future only after 3 months creating incentives for investments for the landlord. As with all renovations the landlord can kill again every year up to 11% of the modernisation costs on the rent according to applicable law.

Continue modernisation measures are easier for the landlord, that when justification is now sufficient to rely on standard values. Sometimes expensive expensive expert reports are no longer necessary.