The Adequacy Of The Work After The Divorce

The law firm Dittenheber & Werner informed the family law reform from January 1st 2008 there were changes in German law, maintenance. Particularly noteworthy are the efforts of the legislator to strengthen the responsibility of divorced spouses. This undertaking is reflected in stricter requirements for the recording of a work after the divorce. The Munich-based law specialists in the law firm Dittenheber & Werner illuminate the basics of keep legally appropriate activities according to the provisions of 1574 I, II BGB. The principle of self responsibility in the spousal follows from 1569 BGB. Be required due to its stipulations basically divorced spouses to muster their support itself. In accordance with section 1574 I BGB is the maintenance recipient only incorporating a post-divorce employment, provided she met the adequacy standards of section 1574 II BGB. Whether a particular activity II is BGB as reasonable to regard according to section 1574, determines the jurisdiction in a detailed individual consideration of the following characteristics: Training of the divorced spouses before or during the marriage reached educational level is an important criterion in assessing adequacy.

Economic activities based on appropriate training, are generally considered appropriate due to the legal requirement for personal responsibility. The divorced spouse exercised gainful employment during the marriage, which did not agree with his training, the adequacy on appropriate fields of activity extends. A long absence from the labour market to do so, that former training form no basis in appropriate gainful, led the divorced spouse is obliged to take further – and training as well as retraining at claim to promote his views on an activity. Skills in addition to the educational level of the divorced spouses are his professionally usable abilities of high relevance. Was a spouse, for example, in the Office of family life Company active and acquired skills outside of training, these form the relevant basis of an appropriate gainful employment.

Seminars

Tax advisor Ute Marseille from Bochum informed principle charitable and ecclesiastical authorities are subjected to a sales tax of seven per cent. That looks at the event of a sales tax free seminar but again different. The reason is the possible accommodation or meals of the seminar participants. It can cause that nonprofit seminar provider for a seminar offered must observe three separate tax regimes. That was made from the judgment of the German (BFH) on 8 March 2012 V R 14/11.

The accountant Ute Marseille from Bochum informs about the confusing tax situation and shows their backgrounds. Nonprofit organizer of seminars were confusion in the tax rates has typically believes that it is sufficient to disconnect the share price of accommodation and meals such as lunch or overnight stay including breakfast from the participation fee and settle this part in accordance with the reduced rate of tax. From a Dispute dating back to 2007 out now decided the BFH that meals and accommodation of the participants must be subject to the rule tax rate of 19 percent. The new rules for the reduced rate of tax in the hotel industry ( 12 para 2 No. 11 UStG) in 2010 creates confusion. Seminar providers provide this services which relate to three different control schemes. The services or the offer must be taxed here separately.

The seminar itself is exempt from tax, the accommodation for the participants of the seminar must be settled with the reduced rate of tax of seven percent for the hotel industry and a lunch or breakfast is taxable to the RuleSet by nineteen percent after the night. For detailed information the tax advisor Ute is hesitate Marseille from Bochum available. Press contact accountant Ute Marseille Josef-Baumann-str. 21 44805 Bochum phone: 0234-96431 31 fax: 0234-96431 91 email: website: