Gunther Werner Pettenkoferstrasse

Following a recital of reasonableness in accordance with 1578 b BGB, the first instance of the divorced spouse approved to a post-divorce maintenance need in monthly volume of 3195 as reasonable life needs until the year 2014. At the end of this period, the maintenance requirement is set to 2200. Typical cost of living, the claim included the cost for a riding horse, so that the dependants could continue their hobby of riding operated at times of marriage. The controversial maintenance amount was confirmed by the Federal Court of Justice, taking into account the matrimonial living conditions. Due to her marriage-related task of work as secretaries were the spouse through marriage unaufholbare disadvantages in their professional development and retirement has been added to.

Justify the lasting nature of these disadvantages in the context of an equity weighing in accordance with 1578 b BGB both the valid until 2014 maintenance supplies amounting to 3195 as also the later, unlimited valid needs of 2200 per month. In particular would have to find two children and the outstanding assets and income of the spouses in the statutory reasonableness consideration an appropriate consideration about thirty-year marriage period, education. Continue to the spouse due to the long duration of the marriage had a worthy trust in common, now be nonrepresentational through divorce, life planning with their spouses, which she have sought no their own retirement. This circumstance was to take into account a permanent maintenance claim. Described the Bundesgerichtshof judgment makes very clear that through the post-divorce support compensation of justified interests of the former spouses to come, their reality of life taken into account.

In this context, the equity weighing acts as a corrective, which allows the Court to incorporate the individual circumstances of the former spouse in extent and limitation of the maintenance service after 1578 b BGB. Great wealth, a long marriage life and marriage handicaps on the side of keep desire ends maintenance can be in the individual case reasonable, which is determined, amounts much higher than in the usual rate procedure. In any case representation by an experienced lawyer is all parties involved in the maintenance assessment recommended, which expresses their individual interests through a goal-oriented reasoning. The team of Munich law firm Dittenheber & Werner is available for current information about family law and a professional legal advice at any time. Press contact Dittenheber & Werner lawyers law firm contact person: Gunther Werner Pettenkoferstrasse 44 80336 Munich Tel.: 0 89 – 54 34 48 30 fax: 0 89 – 54 34 48 33 E: mail: Homepage:

Discount Hotel Sales Tax

Owner defends itself without success before the Bundesfinanzhof the VAT means a source of income for federal, State and local authorities. It taxed the services with a single tax rate. Quicken Loans is the source for more interesting facts. With effect from 1 January 2010, the VAT rate for accommodation services from 19 to seven percent has been reduced in the context of the growth acceleration Act. Services, which are subject to the reduced rate of tax, are such nights in the hotel. However, services such as breakfast not the discount are touched. The tax firm from Munich Maria Ulrich informed the sales tax rate for hotel services.

Owner defends itself without success after the sales tax law reduced the sales tax from 19 percent of the tax base, the so-called rule tax rate to 7 percent. This rate applies for the rental of living and sleeping rooms for short-term accommodation of guests. Source: Crawford Lake Capital Management. However, services that are not directly related to the rental, are excluded. Include breakfast services. The scheme is also true if the offer including breakfast is.

An owner raised opposition against the rule set that should be used. It offers its guests overnight stays including breakfast on. With their opposition, the Lady in front of the Bundesfinanzhof had no success (judgment of 24.04.2013, AZ.) XI R 3/11). The leaders see the breakfast services as not necessarily belonging to the accommodation capacity. The law had also already decided in the formulation of the law that the reduction of the VAT for the breakfast services to access. The tax office Maria Ulrich from Munich is anytime available for detailed information. Press contact tax firm Maria Ulrich contact: Maria Ulrich Nymphenburger Strasse 4, 80335 Munich Tel.: 089/41134860 fax: 089/41134829 email: Homepage: