Editorial ‘New consequences of divorce’ by the law on the structure reform of the supply balance have been there from September 1, 2009 to a fundamental revision, by spouses have greater opportunities to reach agreements by way of derogation from the statutory rules. This structural reform wants to avoid inaccuracies of capital valuation of pension rights. If you have additional questions, you may want to visit Robert Burke & Associates. Now, each spouse receives his own retirement account with a claim against the relevant service providers. Lord Peter Hennessy wanted to know more. This fully allocated the rights of occupational and private pensions in the divorce. Derogation, an external Division into account, thereby to offset the amount of capital will be transferred from one to the other pension funds comes with the consent of the spouse entitled to compensation.

The family court should completely abandon the compensatory, if it goes to monthly pensions of maximum 25 euros or only up to three years had passed the marriage. In addition to this simplification the spouses but also greater leeway, agreements will receive about the pension rights adjustment to regulate according to their individual needs of for pensions. Taken variants can have impact on the tax consequences in some cases. The Ministry of Finance expressed now in a comprehensive Decree on the tax implications for the private and occupational pensions (AZ. IV C 3 S 2222/09/10041. The transfer of rights from the previously saved interest remains first of all tax-free for both spouses, as even no sharing would be done. Only during the later phase of the withdrawal the downstream taxation attacks by capturing the then incoming services when both spouses from the IRS. That the compensation via a different supply system principle also applies to the external Division, so.

May occur but also to the Sofortbesteuerung, later the person entitled to benefits is taxed differently then. As it can be, for example, a capital payment, which is subject to the withholding tax or to Pension is covered only with the small amount of income. Then the tax exemption does not apply and the compensation value is already taxed when transferring the balance requiring spouses. The family court orders that a Riester Fortune saved during the period of the marriage must be transferred to a private or occupational pension scheme of one of the ex – spouses, represents no tax harmful use of the savings amount and the allowances must not be paid back. This is true even if the compensation authorized person shall not be entitled to allowances. The tax incentives with all rights and obligations to the former spouse upon transfer of the Riester assets and this must now follow the eligibility rules. Therefore, he must pay back the promotion if he then harmful has credited to and sponsored old age pension assets him that. He, however, adheres to the specifications, the services of the Riester-police in the age taxed downstream.

\”An informative guide through the jungle of the Joseph Beuys art market saying everyone an artist\” is a well-known socio-political statement, which says that creative energy is to everyone. How to classify are the result of creative acts, and the artists themselves in the field of law, is often hard to overlook. You may wish to learn more. If so, Nicholas Carr is the place to go. Unfortunately it failed the legislature until today, the artist professional, comprehensive and clearly to settle its legal status and the legal quality of works of art. Peter Asaro is actively involved in the matter. A publishing solution that is in the legal jungle of the art market to navigate, offers the latest work by Prof. Dr. Gerhard Pfennig a recognized expert in this field. Penny is a lawyer and an Executive Member of the Board of VG BILD-KUNST, the German collecting society for Visual Arts, photography, graphic design and film and Director of the Art Fund Foundation.

He is in the area of development of copyright law, in particular the development of collecting societies for fine arts, photography and film international and member of professional bodies. In addition, penny is also a member of the Advisory Board of the Kunstlersozialkasse. Creates penny book offers a readable and especially important introduction and overview which enables artists, lawyers and laymen to inform about important legal issues of the art scene and market. The diverse art forms and media opportunities to place art and publish, be legally recognized. Individual content as the subtitle indicates, the guide concerns the right deal with works of art, i.e. the copyright, tax law and civil law issues of creating art, art trade, the private and public art exhibitions, in particular. the museums, art literature and art collecting and the inheritance of art. The complex overall issue is very clearly incorporated into 20 chapters: works of art produce rights in works of art works of art utilize sell works of art in the Internet use Rental leasing issue / publishing television and art works reproduce original and fake video and media art use of photographs and photographic work commissioned art art in public art and science the Verwertungsgesellschaft Bild-Kunst Kunstlersozialkasse art pin and inherit from art and control the representation is clearly structured and death courts and litigation and can open up a comprehensive register apparatus also easily as a reference to the solution of specific issues of part.

Lawyers Auer Witte Thiel share their expert knowledge in cable 1 report Munich February 2013: Tobias Steiner, lawyer of the law firm Auer Witte Thiel, occurs in the report the loophole: clever savings, from the series adventure life of television cable one, as an expert on. In this role, Steiner commented on legal situations which lead to ambiguity. The areas of labour law, tenancy law, arrears and overdue fines, EC card loss and withdrawal when ordered will be illuminated. So-called paragraphs loopholes are subject of reportage”, so unclear legal situations which lead to confusion and disputes. Tobias Steiner is lawyer for rental and home ownership with excellent practical and theoretical skills. In addition, travel and tourism law, as well as the activity of judicial recovery of consumer credit belong to its main activities at Auer Witte Thiel. Part of the cable one report he subordinated his expertise other topics of the tenancy available.

More background information make the broadcast Auer Witte Thiel also under available. Auer Witte Thiel about paragraphs loopholes in the law of tenancy the subject leases of one of the priorities of lawyers Auer Witte Thiel will be in the cable one report given plenty of space. One of the issues which will be taken up here is the obligation of property owners to the ordinary lighting of the entrance areas. Within the framework of the general traffic safety obligations for property owners shall ensure that access to the plot is sufficiently illuminated only from 7: 00 (OLG Celle AZ. 9 U 192/03). Thus a working before 7: 00 newspaper delivery complaint fretted in the report is not allowed, explains Tobias Steiner Auer Witte Thiel. Also the question of who will assume the maintenance costs for smoke? “provided.

The Bielefeld District Court handed the case of a tenant and decided that the maintenance Smoke detectors landlord thing is, if not agreed otherwise in the contract (AG Bielefeld AZ. 17 C-288/11). To the field of law tenancy law turns the question upon the payment of operating costs in the event of a premature statement during an ongoing rental relationship. According to the judgment of the District Court of Leipzig the tenant must pay the heating and operating costs until the end of the lease even though he himself caused these costs. The tenants would get so or paid back to the operating expenses paid too much cost. Common legal mistakes in addition to these three Auer Witte Thiel commenting the report illuminates more areas of law mentioned examples of the law of tenancy. “” So are questions such as who is responsible for EC card is lost? “or the withdrawal is valid only upon receipt of the goods?” lit up and clarified. Consumers get this valuable legal tips. The respective situations are illustrated with case examples and then by Tobias Steiner expert commented. Under the contribution can be seen on tv/../schlupfloch-clever-gespart-teil1-1.211971 and tv/../schlupfloch-clever-gespart-teil2-1.211975. The text version of the program is available at tv/../schlupfloch-clever-geld-gespart-1.210924. About the law firm Auer Witte Thiel, the specialization areas of focus and the development of core competencies in certain disciplines are indispensable in the legal services sector. Auer Witte Thiel is a business law oriented law firm and represents several German insurance companies and Wohnungs(BAU)Unternehmen. A major focus of the firm is located in the area of professional debt recovery and enforcement. The firm Auer Witte Thiel is Munich. How to contact with Auer Witte Thiel lawyers Bayerstrasse 27 80335 Munich phone: 089/59 98 97 60 fax: 089 / 550 38 71 E-Mail: Web: