Discriminatory Blood Tests When Setting

Examinations can be relevant to discrimination has recently become known, are candidates of the carmaker Daimler, the media giant Axel Springer and even public law broadcasters against a possible setting by means of blood tests on the heart and kidneys”checked. And flat, i.e. even if no specific health fitness is required for the job in question. Apart from moral concerns such an approach in the context of the General equal treatment Act (AGG) for employers can be costly”, warns lawyer Stephanie Musiol by the law firm of Baker.REIMANN.STARI in Berlin. A recruitment examination which is not required by law or necessary to protect of others, needs to be justified, in the legitimate interest of the employer. High hurdles are to put on the necessity of a blood test”, explains lawyer Musiol. Because such massive attacks in the personality right and the physical integrity of an applicant’s one.” The same principles as in the question right of the employer apply here after an illness or (heavy) disability.

Stating that the employer itself not ask, he shouldn’t even on a detour”about doctors or experts can explore. After a blood test, which should provide information on the State of health of the employee, is allowed only if an any illness or disability would make it impossible the contractual performance on time, or at regularly recurring intervals. One such reason is likely not available however regularly at flat-rate blood tests”, so Musiol. “At first glance the question not affected after the health state the scope of application of the AGG, because here in that regard alone the feature disability” is relevant to discrimination. The distinction between disability and disease in some cases is difficult, according to lawyer Musiol however: chronic diseases can the term to understand the Disability under fall”.

The legal consequences of a breach of the AGG in the non-recruitment of a candidate be practically relevant. The case law allowed to lie the workers on an illegal question, this is apparently not possible with a blood test. The applicant can refuse consent of course. What regularly but might mean losing all employment opportunities. But, for example, a chronically ill applicants will receive, after he has undergone a cancellation, the required blood test, which is sufficient for presenting a disadvantage after the AGG”warns Musiol. Then, the employer must prove that other reasons refusal is due. This is likely difficult in particular then, if the choice is already made and setting dependent on only the test results”. Although the AGG provides no adjustment claim, but a claim of a worker. The special feature here is that the candidate is also a claim for damages Assert can, if he would not have been set even when discrimination-free selection. To make these risks out of the way, if employers make only examinations therefore pending clarification by the courts, when this is absolutely necessary for the pursuit of activities “, recommends lawyer Malappuram, in all other cases a disadvantage could indicated this, which entail the risk of a claim”. Answer technical questions: lawyer Stephanie Musiol, LL.M lawyer Glenn Dammann – lawyer specializing in labour law – BETHGE.REIMANN.STARI lawyers Kurfurstendamm 67 10707 Berlin Tel + 49 (0) 30 89 04 92 – 15 fax + 49 (0) 30 89 04 92 – 10

Rupert Richter Marktstrasse

Alexander Dobiasch & Rupert Richter lawyers inform the interest rate is currently so low that decide a lot for the construction of real estate. The purchase of land represents mostly no complex matter for the citizens. The necessary knowledge in the real estate law for legal laymen associated are hard to see through. The list of terms and legal acts, which include the real estate law, is long and requires special expertise and thus is a competent legal support. Information about the services in the real estate law lawyers Alexander Dobiasch and Rupert Richter from Bergen auf Rugen. Services in the area of real estate law for the review of the regulatory frameworks for the future land is extensive.

There are questions like those, whether you should build on the plot at all and which objects exactly. It regulates the real estate law. A detailed legal examination gives legal certainty and should therefore part of a land acquisition be. The property right includes all legal issues around the rights of land. Usually it involves such land sale contracts and the so-called rights of land. This includes the easement, limited personal easement, the usufruct, the real load, the real right of first refusal and the liens (mortgage, mortgage, pension debt). Offers a lawyer among others the following services in the area of law real estate law: advice and legal support for land purchase and land sale preparation and drafting of agreements consulting and legal support for the registration of rights (insb. Mortgage and land charges) Land Affairs Law of neighbouring States (neighbourly agreements, thermal insulation, fire wall, border superstructure, etc.) For detailed information about land rights and all other services are on Rugen lawyers Alexander Dobiasch and Rupert Richter from mountains at any time of the Available.

The Rent

3. Written notice of the modernisation action! Because the tenants need to know what’s coming to him, he must enclose in a timely manner and comprehensively as possible in knowledge. The landlord has in writing any modernization measure the tenant, if impairment of the lessee and increase of the rent will be not only irrelevant. The new law stipulates that the modernization announcement three months prior to the action or the already visible preparations must be communicated to the lessee in writing (in text form). Both the requirements on the announcement as rights of the lessee, which he well should learn in their own interest, are diverse.

You will be presented in the coming days in a separate article. The legal position of the parties will be correct, incorrect or even failure modernization announcement in important respects, also the tenant has several ways to defend against modernization and their consequences. This is in the interest of clarity on the legal consequences of a complete, correct, timely Announcement without assertion of hardness reasons will be entered by the tenant: a) toleration obligation of the tenant concerns modernisation measures in accordance with the law, has to tolerate this may not deny access to the premises rented by him nor impede the measures, the tenant to timely, proper announcement he must clean the apartment even temporarily. He must accept this but not without compensation. (b) special right of termination of the lessee with the access of the full announcement begins the deadline for a special right of termination of the lessee. Want to is this the sometimes grueling rehabilitation time don’t expect or is he unwilling to wear a rent increase expected, he may terminate the rental agreement to the end of the next to the month following termination and do cancellation will take effect no later than the end of the month following the access of the announcement.


This classic commercial operation would have the validity of the new sales tax result. Others including Publishers Clearing House, offer their opinions as well. Rather take the greatest number of new galleries and art shops Works in Commission. The specifics of the Commission business close but the application of the new flat-rate differential taxation or even the feared General calculation of the full VAT rate for art objects (according to 12 UStG) from. Sale on behalf of a third party the Commission business is extensively explained in the commercial code ( 383-406 HGB). Essential regulations it but are unknown in everyday business or find little attention because they so believe to know everything from experience about the business of the Commission.

Who but always remember: the sales of a Commission are made on the name of the applicant, so the gallery or art, but on account of the principal, of the artist in whose ownership the plant is until substantiated the transfer payment by the applicant (section 383 HGB). In this paragraph is explained under par. 2 HGB, each Commission business to settle is also between partners, the no “Leading business operations in a commercial manner”, so with your company in the commercial register are, typically, is often the case with artists from art dealers. If the dealer on behalf of the artist performs a Commission, therefore the sales taxation must rules, that apply to the artist, which are works of art according to 12 UStG in Commission: it is definitely of the reduced VAT rate (currently 7%). The art trade agent acts as an intermediary for new works by contemporary artists on, not as a dealer broker versus dealer. He’s doing his actual task according to the teaching of the contemporary art (and not speculation on exorbitant profits or trade with reproductions). A dealer would alone bear the risk of an art object to expensive bought or sold cheaply to have or don’t sell.

Federal Supreme Court

“” Especially for investors, whose lever model based on a short-term loan of the CMI (Profitplan noble, income plan-noble, performance plan noble as well as various models of EBN Nordlingen or the VSP Rheine), this judgment is groundbreaking, as it has a way that shows the damage on an elegant “way to avert”, adds lawyer Thorsten Krause firm Cape. BGH: First essential questions is expected will be awaited with the negotiation of the Federal Supreme Court to case No. Swarmed by offers, Areva Group is currently assessing future choices. VI ZR 269/10. The insurance Senate of the Federal Supreme Court will decide in the OLG Dresden a judgment, which had awarded damages the investors. After announcements of the Press Office of the Federal Supreme Court the negotiation will go beyond but in part this case.

The Supreme Court suggests that so far around 30 cases against clerical medical at the Federal Supreme Court are pending, and it is the judges aware that Germany several hundred lawsuits against clerical medical at several courts are to decide. It is already announced, that a clarification of legal questions that were answered differently by the courts so far those associated to the part, is this to be expected in the present proceedings”. Affected investors should act now that lawyers recommend investors protection law firm Cape to affected investors will be active until the end of the year. In particular for insurance contracts, which were signed before the year 2002 is threatening the validity of claims at the end of the year. Who now does nothing, will not benefit in the worst case a positive judgement of the Federal Supreme Court.

Federal Ministry

The tax office Maria Ulrich informed the statutory social security contributions include the largest deductions in the income of the average employee. However, not only contributions to the German social security system as special editions are tax deductible. Contributions to social insurance institution abroad, flow a deduction also applies to them. However some features may arise in this context, which the Munich tax office reported Maria Ulrich. Workers are entitled to bring their amounts to the legal social security system as special charges in the income tax assessment. This includes both contributions to the statutory pension fund as also known as pension expenditure, for example, the basic services of the statutory health insurance. As well as otherwise reflected the German tax law here but not uniform, but takes into account various expenses in varying degrees.

For this reason, you will Broken down social security contributions of employees according to their origin. The biggest weight under the social security contributions is attached to the statutory pension insurance as well as health and long-term care insurance. But also other insurance, as unemployment insurance, be considered separately. Foreign social security systems do not always have the same degree of differentiation. Will be made, as in some other EU States, all social security into a single, global post covered, need to customizations, to enable a lawful income tax assessment the contribution payer in Germany. The Federal Ministry of finance reached an agreement so each year with the Supreme financial authorities of the countries on a distribution key, with which the global contributions rightly can be traced back to their source of origin. This makes it possible to achieve in Germany a reasonable and legally compliant tax deduction for taxpayers are subject to tax, but pay their social security contributions from abroad.

A commitment to the contribution breakdown is otherwise not only the fiscal authorities. Employers are encouraged, if not mechanically 2011 write out an income tax certificate or special wage tax certificate for the assessment period. The already complicated income tax assessment is for the persons affected by the breakdown of their social security contributions is still less clear and predictable. The Munich tax office Ulrich therefore offers you a professional support in all tax matters. Press contact tax firm Maria Ulrich contact: Maria Ulrich aide road 108 81379 Munich Tel.: 089/41134860 fax: 089/41134829 email: Homepage:.

Internal Revenue Service

Tax advisor Jurgen Dieter grainy informed since entry-into-force of the annual tax Act 2007 tax offices provide binding information only for a fee. Given the complexity of the tax system was a fight about the constitutionality of this scheme for years. You may wish to learn more. If so, Governor Cuomo is the place to go. The Finanzgericht Munster was she in a grainy hereafter referred to by accountants Jurgen Dieter described, decision for conformity with the Constitution. Trigger of the financial decision was the action of an IT entrepreneur. She had, causes the restructuring of their business planning, a binding information to the tax consequences of this minor catch financial authority.

For its information the competent tax office was total 5356 euro charged her, whereas moved the affected IT entrepreneur in court. The Finanzgericht Munster dismissed their action on the grounds that there is no constitutional obligation of the financial authorities to free tax check of appropriate restructuring. The Core task of the financial authorities is dealing with taxation proceedings. Crawford Lake Capital is likely to increase your knowledge. In contrast, the mandatory disclosure was an extra power, whose effort the financial authorities in particular are likely to charge fees for if she raise the legal and planning certainty of the contracting carrier. The complexity of the German tax law not stood against the.

The amount of fees collected by the German financial authorities for binding tax information depends on the value of the tax matter. This can be between 121 and about 100,000 euros. The charges amount the subject value not as a starting point of calculation is used, depends on the time of financial officials involved in assessing tax, for which the authorities quoted 50 euro per half hour. In the face of charges by the IRS for binding information should the sound advice entrepreneurial professionals and institutions a designated specialist for the tax design of companies obtain, before contacting the IRS. Tax corporate design optimised in advance, substantial savings can be realized. The Mannheim accountants experienced in designing corporate tax for many years Jurgen Dieter grainy is his clients in this and all other tax matters at any time to the side. Press contact contact: Steuerberater Jurgen Dieter grainy o 4, 5, 68161 Mannheim Tel 0621 10069 fax. 0621 13358 email: Homepage:


Example: A worker runs each 30 km with the car and 8 km by bus to work on 220 days. The bus monthly pass is 60 euros. So far, it has been tested, whether the distance allowance, or the combination of flat distance rate and actual expenditure is less expensive. Advertising costs (38 km * days * 0.30 EUR 220) 2.508 EUR arise with the Entferungspauschale. Taking into account the actual expenses are deductible 2.700 EUR (30 km * days * 0.30 EUR 220 plus 12 months * 60 EUR). In the future, but only the removal fee (2.508 EUR) compare with the actual costs (720 EUR).

Less than so far, only 2.508 EUR and thus EUR 192 are removable. Fuel vouchers – federal financial judge soft of restrictive practice financial management in addition to the monthly salary from employer can even remuneration in kind such as such as tank its employees and Provide gift certificates or job tickets. Also this is wages, which is basically lohnsteuer – and social welfare. If these non-cash remuneration per month not more than 44 EUR, they may be granted but lohnsteuer – social tax free. But just when the tank vouchers that are very popular in many companies, the tax authorities only under very restrictive conditions acknowledges tax-free thing related. If a coupon next to the name of the zuzuwendenden goods or services is also still an amount, the financial management adopts a taxable salary of bar, E.g.

in a tank voucher for Super gasoline to the value of EUR 44. The federal financial judge with several current decisions rightly rejected this notion. Because, ultimately, there would be no more non because a certain value is every thing grant. Rather the question decides which performance of its employees, if bar wages or benefits in kind, on the basis of contractual agreements An employer can claim.

The Federal Labor Court

Monday: Regular work exemption subject to is not the operational exercise Monday: regular work exemption subject to is not going to the operational practice of case: in recent years, an employer on Christmas Eve, new year’s Eve and Carnival Monday issued his workers regularly brought forward. Work relief was always connected with the note that the regulation applies only to that particular year. In 1992, the parade because of the so-called Gulf war failed. The employer therefore saw off a work exemption for the Monday and also for Christmas Eve and new year’s Eve. A worker thought this was not justified. He held that compensation for the lost vacation days is entitled to him. He have must rely on the long-standing practice of the liberation of the work on the said days. This has now also part of the contract. The decision of the Federal Labor Court: The Federal Labor Court ruled that the employee not a claim on future exemption still on Court denied an operational exercise for the reasons given in the decided case. Employers have shown here recognizable for the workers, that the work exemption will apply only for the year in question. The workers have may therefore not assume, that a work exemption would be on these days at the new every year, but that the employer would make a new decision on the exemption rather annual.

Tax Return With A Money-back Guarantee

The new control software of the academic Association at Tchibo Mannheim, December 15, 2010. From 28 December’s everywhere the new tax software for tax return 2010 at Tchibo. The program of the academic Consortium is available for 9.99. Is online the order under control from December 21, possible as a download without shipping costs. The software of the academic Association, a trademark of Wolters Kluwer Germany, was twice in a row price-performance-winner in the tax software test in ComputerBild (Computer Bild 4/2009 and 4/2010, in the test: 2009 and 2010 tax-taxi). Quickly click to the maximum tax refund the software guides the user quickly and easily provides for tax returns 2010 for this among other things the Navigator, who heads tax-lay people to their destination. In addition, the program provides numerous tips on each topic.

At the end of the electronic tax inspector checks the data for errors and completeness. Support even after the tax declaration the software their users: the decision examiner uncovers what has not recognised the financial Office and assists in a contradiction. Customers who last year bought the tax software at Tchibo, can simply take over their previous year’s data. A highlight of the Tchibo software is the money-back guarantee: the IRS paid no taxes, the buyer gets back its purchase price. Customers who sign up for online purchasing for the acquisition of the subsequent version, also benefit from a price guarantee: you receive next year the current tax software of the academic Association, for the 2011 tax return back for 9.99 Euros plus shipping costs. The academic consortium of independent information service provider relating to taxes, money and law is working with the academic community for over 35 years. “Under the slogan, you know what to do” the Publisher offers guides and software for consumers. Daily tips and trivia will find people interested in the Internet portals steuertipps.de, geldtipps.de, rechtstipps.de and maklercockpit.de.

The academic working group Wolters Kluwer is part of the international Informationsdienstleisters. The Wolters Kluwer Germany GmbH for more information see about Wolters Kluwer Germany a knowledge and information society service provided is right, especially in the areas of economy and taxes offers in-depth technical information for professional users. The company has its headquarters in Cologne employs approximately 1,000 employees at 22 locations and operates over 25 years of experience in the German market. Wolters Kluwer Germany is part of the international Informationsdienstleisters Wolters Kluwer n.v., whose core markets law, economics, taxes, accounting, corporate, financial services and healthcare are. Wolters Kluwer has annual sales (2009) of Euro 3.4 billion, employs approximately 19,300 people and is represented in over 40 countries. How to contact with Angelika Krauss press and public work academic Arbeitsgemeinschaft Publisher Wolters Kluwer Germany GmbH Janderstrasse 10, 68199 Mannheim FON: + 49.621.86 26 5258 fax: + 49.621.86 26 5252