Lawyer it not uncommon for rental and property law Alexander Bredereck and lawyer Dr. Attila Fodor, Berlin in practice, that the lessor at the end of the lease discovered stale receivables. Then arises the question whether he can count on the deposit. Basically, Yes! Norms of the civil code generally allow offsetting an already stale claims. For even more analysis, hear from Jeff Sessions. So far, it was debatable whether a stale rental interest claims against a secured savings account may be offset. A decision by the Berlin Chamber Court of Feb. 8, 2010 (file No.
20 U 167/08) this had yet answered in the affirmative. The landlord could skim off the savings book in his stale rental interest claim. Court News: the highest civil court in Berlin changed this law by decision of the 9.5.2011. The earlier decision was an exception. A stale rental interest receivable could not be offset against a secured savings account.
The claims (rent as a recurring performance on the one hand and the Lien on the savings account on the other hand) are not homogeneous. A set-off presupposes the consistency of the claims (see 387 BGB). Nonetheless, this topic probably also in future dispute. The decisions come from various civil divisions of the Chamber Court. Specifically, the Civil Chamber of the recent decision by the opinion of the other civil Senate, which has made the earlier decision, had dissociates. It is unclear how the courts will see the matter in the future. Specialist Attorney tip tenants: should the landlord charge a stale rental interest claim against a savings secured as collateral, you can complain now the security deposit with higher chance of success on release. Specialist Attorney tip landlord: increases the attractiveness of cash deposits after the turn in the case law of the Court of the Chamber. This form of deposit is preferable to the pledged savings relating to set-off with stale rental interest receivable. A post by lawyer for rental and property law Alexander polymath and lawyer Dr. Attila Fodor Berlin E-mail:
Accountant Monika Nadler from Brunswick informed one of the significant design decisions in the context of the corporate foundation is the choice of legal form. Due to a variety of different effects she can present challenging as pronounced. The Brunswick accountant and existence Foundation expert Monika Nadler explains basic tax law differences between principal and partnerships in this context. The profits of corporations designated will be charged with the 15-percent corporate income tax tax on profits. Also, the solidarity surcharge of 5.5 per cent is payable on it. The tax on profits of partnerships, however, varies.
Here, profit is regarded as income of the shareholder and is therefore of progressive income taxation. The offsetting of losses arising a corporation incorporated them as items of loss transfer in its balance sheet losses, and are reflected accordingly in the following accounting period. The reported profits tax burden This does not affect. In contrast to the loss accounting for corporations, the transfer principle applies to partnerships. The losses and gains are offset to the shareholder’s income subject to taxation. For the partners of a partnership loss affect thus lowering the tax. The collection of business taxes all capital and the most partnerships are taxable at a uniform control standard set by 3.5 per cent commercial.
Business taxpayer partnerships may however claim an allowance of 24,500 euros and with their income gains offset the trade tax burden. Compared to corporations partnerships in this respect therefore have tax advantages. Income tax regardless of actual ownership are considered the CEO of a corporation legally employees. For this reason, their salaries are subject to the payroll tax and reduce the tax burden on the company as a business expense. Shareholders of a company are not considered with regard to tax employees, but business owners. Their earnings are accordingly nor liable to pay tax as a deductible business expense. Given the economic and legal significance of the legal form of the company, a detailed consultation to advise is every entrepreneur. The Brunswick accountant Monika Nadler has many years of experience, who like to pass it on to their clients in this area.