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HTMLTax Evasion: Voluntary Disclosure only Effective if All Requirements are Satisfied
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
January 12, 2015, previously published on January 06, 2015
The rules pertaining to voluntary disclosure in the event of tax evasion are set to be tightened from 2015, but even now a voluntary declaration has to be able to satisfy certain conditions for it to be effective.

 

HTMLTax Evasion: Number of Amended Tax Returns Has Doubled
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
October 7, 2014, previously published on October 6, 2014
The number of amended tax returns in cases of tax evasion continues to rise. According to media reports, it doubled in the first half of the year 2014 compared with the same period of the previous year.

 

HTMLTestament: Effectively drawing up the “final will”
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
August 11, 2014, previously published on August 7, 2014
With a testament, the testator is able to express his “final will” and define rules for the inheritance, but a testament can also be invalid. Rules must therefore be observed

 

HTMLHRC Hamm: Vouchers as Unfair Competition - Competition Law
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
April 4, 2014, previously published on April 3, 2014
Automotive garages cannot promote the repair of damage which is covered by comprehensive collision insurance by issuing vouchers for follow-up jobs.

 

HTMLNon-Commercial Partnership: Proof of Representation By Means Of a Company Stamp - Company Law
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
February 26, 2014, previously published on February 26, 2014
The authority of a partner of a non-commercial partnership (Gesellschaft bürgerlichen Rechts (GbR)) to carry out legal transactions can be demonstrated by means of a company stamp.