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Flensburg Law & Tax Practice: Info Blog

Law & Taxation Blog

On our blog, we pro­vi­de updates on the latest deve­lo­p­ments in tax law, com­pa­ny law, fami­ly law and debt manage­ment. Pre­sen­ted in a prac­ti­cal man­ner, you’ll find in-depth insights into legal and tax issues rele­vant to busi­nesses and pri­va­te individuals. 

Tax law 

The latest deve­lo­p­ments regar­ding inco­me tax, VAT, tax audits and cri­mi­nal tax law. From Fede­ral Fis­cal Court (BFH) rulings to new regu­la­ti­ons from the tax aut­ho­ri­ties, we report on what is important for your tax return and tax audit.

Employment law 

Court rulings and regu­la­ti­ons on dis­mis­sal, working hours, annu­al lea­ve and the mini­mum wage. Whe­ther it’s a dis­pu­te over working from home, work­place bul­ly­ing or your employ­ment con­tract, you’ll find infor­ma­ti­on here rela­ting to your employ­ment relationship.

Tenancy law 

Rent increa­ses, ser­vice char­ges, secu­ri­ty depo­sits and ter­mi­na­ti­on of ten­an­cy – every ten­ant and land­lord should be awa­re of the­se. We pro­vi­de infor­ma­ti­on on the latest court rulings and regu­la­ti­ons affec­ting your tenancy.

Company law 

Set­ting up a GmbH, direc­tors’ lia­bi­li­ty and share­hol­der dis­pu­tes. For entre­pre­neurs and share­hol­ders: ever­y­thing you need to know about choo­sing a legal form, con­ver­si­on and the inter­nal orga­ni­sa­ti­on of your company.

Insolvency & Debt Recovery 

Debt coll­ec­tion pro­cee­dings, limi­ta­ti­on peri­ods and enforce­ment. Whe­ther you’re deal­ing with out­stan­ding bills, debt sett­le­ment or insol­ven­cy pro­cee­dings, you’ll find the key legal infor­ma­ti­on here.

Civil law 

Legal­ly sound sup­port with con­tracts, sales law and claims for dama­ges: clear advice, con­sis­tent repre­sen­ta­ti­on. Whe­ther it’s a dis­pu­te with a con­trac­tu­al part­ner, faul­ty goods or a row with a neighbour.

Firm Information 

News and updates straight from our prac­ti­ce. New ope­ning hours, holi­days, team updates and events – so you’re always in the loop.

General information 

A mix of topics rela­ting to digi­ta­li­sa­ti­on, law firm manage­ment and legal deve­lo­p­ments that might be of inte­rest to you. 
BGH: Wer zahlt die Maklerprovision beim Zweifamilienhaus?
17Oct

Federal Court of Justice: Who pays the estate agent’s commission on a two-family house? 

Ten­an­cy law

The Fede­ral Court of Jus­ti­ce (BGH) has ruled that anyo­ne who fails to sta­te that they are purcha­sing a pro­per­ty for their own use in good time loses their entit­le­ment to half the estate agent’s commission.

Read more… 
Genossenschaftsrecht: Kabinett beschließt umfassende Reform
17Oct

Co-operative law: Cabinet approves comprehensive reform 

Com­pa­ny Law & Reorganisation

The Cabi­net has appro­ved a reform of the Co-ope­ra­ti­ve Act: fas­ter for­ma­ti­on, digi­tal voting and grea­ter pro­tec­tion against dubio­us busi­ness models.

Read more… 
Künstlersozialabgabe steigt 2027 wieder auf 5,0 Prozent
17Oct

The artists’ social security contribution will rise again to 5.0 per cent in 2027 

Employ­ment law

From 2027, the artists’ social secu­ri­ty con­tri­bu­ti­on will rise from 4.9 to 5.0 per cent. What busi­nesses need to know now.

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Grundfreibetrag 2023: Finanzgericht Münster sieht keine Verfassungsprobleme
17Oct

Basic allowance for 2023: Münster Finance Court sees no constitutional issues 

Tax law

The Müns­ter Finan­ce Court con­siders the basic allo­wan­ce for 2023, amoun­ting to 10,908 euros, to be in accordance with the Con­sti­tu­ti­on. An appeal to the Fede­ral Finan­ce Court is permitted.

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FG Münster: Fiktive Betriebsausgaben auch bei DBA-Freistellung hinzuzurechnen
17Oct

Münster Fiscal Court: Notional business expenses must also be included in the case of double taxation agreement exemptions 

Tax law

Müns­ter Finan­ce Court: The 5 per cent flat-rate under Sec­tion 8b of the Cor­po­ra­ti­on Tax Act (KStG) also appli­es to for­eign inco­me exempt under a dou­ble taxa­ti­on agreement.

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Geschäftsbesorgungsvertrag zwischen GmbH und Gesellschafterin als verdeckte Gewinnausschüttung
17Oct

Agency agreement between a limited liability company (GmbH) and a shareholder as a hidden distribution of profits 

Tax law

Pay­ments made by a GmbH to its share­hol­der may be regard­ed as a hid­den dis­tri­bu­ti­on of pro­fits. The Müns­ter Finan­ce Court high­lights whe­re con­tracts fall short.

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