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In particular the workers financed with an existing employer-funded pensions should be coordinated. If the claim for VL in a collective agreement is regulated, this can be changed only by a tariff provision.Collectively agreed wage elements – such as collectively planned Christmas or holiday money – can therefore only be converted to AVL if it is intended or allowed by the collective bargaining agreement. Sol line be created individual scheme, the collective agreement must through an opening clause basically allow the conversion of VL in AVL. Individual agreements to grant the VL, can be changed only with the consent of the respective employee or replaced. Basis of payment is (contract of employment or an operational exercise granted performance will then also part of the individual employment contracts) must be voted basically with every single worker, that in the future no longer paid VL and instead the amount should be used for an employer-financed AVL. The change from VL to AVL can be done but also by operational practice changing from. Basically, that in case of monthly VL granted not later than one year after the change, was objected to the new practice is prerequisite. If the employee performance in place of the VL without contradiction assume AVL is to assume that they agree to the change of the operational practice.

The liability of an operational exercise can also to newly entering workers contractual agreement. To the existing operational exercise is amended by a subsequent agreement, is sure that the new regulation is overall less favourable collective approach. Is the payment already governed by VL by an operating agreement, these can be replaced by a so-called amending AB operating agreement in favor of AVL. The cancellation of the old and the agreement of a new operating agreement is conceivable. To payments of the employer in the future instead of VL in AVL flow, the operating agreement must contain some provisions.

You can orient yourself on the relevant provisions in collective agreements changing from. These are defined as the height of the AVL and whose conditions, the plant species and the procedure and transitional arrangements for the existing treaties, VL. In all above-mentioned cases the AVL, providing the employer should be the same, like the previously rendered VL. the employer wants to use the change his Services to reduce are higher labour requirements to keep in mind. Conclusion of AVL are interesting due to the reductions in social security contributions for both employees and employers. The possibility of successive taxation makes manageable in addition the net savings investment for the workers. The VL have gained recent increases of Arbeitnehmersparzulage by the somewhat attractive. This advantage was lost by the introduction of the flat tax, which more or less meets all VL system forms, however. For the individual employee it might however – depending on sense of the personal relationships – both VN and AVL to invest. For the employer, the arguments for a conversion of the subsidised form of saving predominate in the company, especially as he meets also the legal right of employees on deferred compensation as a result. Contact: Law firm said Zahir farmer 8 81539 Munchen Tel. 089 – 54 89 92 52 mobile 0170-68 81 52 8 Fax 089-54 89 92 53 E-mail:

The list of exceptions taken into account that with the requirement for originality. Jonathan Blattmachr may not feel the same. Europe came about everything from the European Union requiring that all art should be allocated across Europe with sale by the art trade full sales tax. It aims at promoting the fairness in the tax obligations for all EU Member States within the meaning of equality. The reactions of those who have the culture to the job, see them under their protection and defend heroically in daily combat, has been spread and clearly on the Internet far. The Bundestag has adopted a solution on multiple intervention as it is practiced similar in France. You can criticize the demands from Brussels to adapt well.

Culture and the arts, promoting in Europe which European politicians like to indicate your holiday speeches (for the Inferioritat of the art, the culture s.a.a.O.). So you would have to request better to drop the VAT on works of art and books quite as long they are offered as initial sales in the primary market. But all Institutions, including European, need just money, lots of money, and there just any source must be exhausted, which can be reached. Shame about the alleged loss of culture are nonsense allegations of intervening, increases the sales tax, the culture was suffering from. Otherwise you can claim one in reverse the culture have improved, because the conservative Liberal Government has reduced sales tax for hoteliers. “Art is not culture”, as people can quite believe Gottfried Benn. The art in the art business has to do anyway, not so much with the culture, as it could determine cost increases for art buyers for better or worse of the culture. Otherwise, the Kulturbeflissenen would have to complain to about the ludicrous prices at auctions “real big art” much more: pictures of Gerhard Richter or oversized balloon puppy by Jeff Koons are through speculation in the art trade so expensive now that no Museum in the auctions could bid.

The tax office Maria Ulrich from Munich informed tax refunds are always a pleasure. Extra money can use everyone finally. Hartz IV recipients must already at low services come from and have especially needed additional financial resources. Marc Pasquale may help you with your research. That the tax refund for Hartz IV recipients but is no blessing and why, explains the tax firm Ulrich from Munich. A woman suit rejected repayment had opposed an income tax, because their opinion so that their wealth was accessed. The woman had received a larger amount of income tax for previous years back from the IRS. Therefore, no unemployment benefit II is awarded her. Also she should be a part of pay back to Hartz IV benefits.

The Federal Constitutional Court has here a judgment for all Hartz IV recipients awarded: Arbeitslosengeld II recipients must therefore cut their services accept when they receive back tax refunds from the IRS. Fundamental right to property is not protected the Constitutional Court sees no violation of the fundamental right to property in the deduction of the tax refund. Because the entitlement to unemployment benefit II (Hartz IV) was protected as a welfare allowance from the fundamental right to property. Therefore tax refunds are according to the Court rather than assets, rather than income. And that is to count on unemployment benefits. Hartz IV recipient that the IRS refunded too much income tax paid, according to a decision of the Federal Constitutional Court now basically on their monthly emoluments account this money to have. For detailed information about the tax firm Ulrich from Munich available anytime. Press contact: tax office Maria Ulrich contact: Maria Ulrich aide road 108 81379 Munich Tel.: 089/41134860 fax: 089/41134829 email: Homepage: