Posts Tagged ‘law & taxes’

Supreme Court

Wednesday, January 24th, 2024

The lawyers inform Dittenheber & Werner from Munich on the 04.05.2011 was the German Federal Supreme Court found that the interest of a parent on an initial training may weigh heavier, as the purchase obligation to the children (BGH XII ZR 70/09). The law firm Dittenheber & Werner Munich family law specialists inform the judgment. Parents are obliged to maintain their minor children. To the satisfaction of the claim to child maintenance, it must take all reasonable, take, for example, also backup and auxiliary. Against this background, a unterhaltsverpflichteter father of the child against the mother of the children complained. She had taken their initial vocational training at the age of 30 years and was therefore no longer able to deny their share of the child support. The desires of the father of the child reflected the conflict between the interest in vocational training and the right of children to maintenance. Andy Florance wanted to know more.

Negotiated dispute was not disputed that the remuneration of the vocational training in While exercise of an ancillary activity not sufficient would, to comply with the obligation to pay maintenance. So, the Supreme Court had to decide whether the inclusion of initial vocational training is more important than the right of children to maintenance. The judicial courts had not followed the requests of the applicant father and also the German Federal Supreme Court made no exception. In continuation of a BGH decision of 1993 (BGH XII ZR 172/92) was the 12th Civil Chamber, that vocational training forms part of the debtor mother of the child’s life needs. This was primarily to evaluate, so the Federal Court of Justice in its judgment against the interests of the children living. However, the interests would have to be weighed against by parents and children in each individual case. The balance in the favor of the child’s mother was in the negotiated lawsuit. After the early birth of the children she was active in various working conditions, a low economic efficiency with pronounced installed would have.

The inclusion of a training as a retail clerk is, regardless their age of 30 years, suitable to increase their performance in the future and to ensure that the child support. The training recording cannot be objectionable from maintenance-legal point of view. The judgment of the Federal Court of Justice shows that the maintenance obligations towards children before a legitimate life needs to retire. When this is the case, determined according to the circumstances of each individual case. To achieve this the best possible implementation of own needs and interests, family law matters should be accompanied by an experienced legal counsel. The law firm Dittenheber & Werner Munich family law specialists are your clients at all times with help and advice.


Friday, October 9th, 2020

Time value accounts are working time accounts in which employees can bring wages or working hours, to invest in a future loss of wages. Source: GoPro. Drastic economic fluctuations on the one hand, the demographic development, the retirement at 67 and the Elimination of the promotion of part-time work on the other hand, lead to significant changes in the work world. Employers and employees face new challenges if they want to find ways for a medium-to long-term working time flexibility. These should both ways to the tailoring of working time at economic fluctuations than even partial retirement arrangements and options for flexible withdrawal before the regular retirement age allow (early retirement). To avoid redundancies when economic slumps and at the same time the employees a path to early retirement without sensitive pension deductions to pave, the establishment of fair value accounts offered. This working life accounts are called, and are a viable, fiscally sponsored and socially acceptable way to named challenges. The introduction of such working time model also offers employers the opportunity to broaden their appeal, to motivate employees and to bind in the long term.

Time value accounts are working time accounts in which employees can bring a pay or working hours, to invest in a future loss of wages. Main purpose is to implement subsequent downtime (E.g. for training or care of dependents) or early retirement. The law on safeguarding social, flexible working time arrangements (\”Flexigesetz\” and \”Flexi II\”) has created social security legal framework conditions, which considerably have increased the attractiveness of fair value accounts. It is now ensured that also social security contributions are only to raise when it actually comes to the payment of the remuneration. treating the inflow principle applies anyway. This means for the workers, that his contributions to the fair value account at the time of the services are taxed, but when the value flowing to him.