Tag: law & taxes

The Deggendorf District Court has ordered his decision by the 26.09.2013 finally a control supervisor for the 87 former millionaire Georg Luxi. Thus, the supervisor ordered by the Court may revoke the companion of disappeared over two and a half years 87 man’s now their power of attorney. Georg Luxi has become finally due to the abuse of him – apparently no longer in full possession of his faculties – granted health care proxy to the charity case. The authorized companion had been withdrawn last the usufruct right to its only remaining asset, a condo in Deggendorf, the man in the context of their power of attorney. When the court date on the 26.09.2013, the companion confirmed that she has done in recent months any sums of money to the impoverished Georg Luxi. The Court speaks in his decision very clearly by an abuse of the power of attorney.

The case of the former Bavarian millionaire made headlines nationwide. The now 87-year-old man was over two and a half years disappeared and then suddenly reappeared early June 2013 at a hospital near his former residence. He was from his girlfriend abroad in homeless accommodation is been spent and most recently been housed in a hospital in the Czech Klatovy (Klattau). In the course of their research activities the Kester-Haley Foundation deals with their care Law Institute for years intensively with legal issues and case law and legislation in the field of childcare law. The case of Luxi is exemplary for the lawyers of the Foundation due to the many errors in the creation of the health care proxy.

It also shows that form sets, which are used by notaries or come from government ministries of Justice completely misjudge the practice problems..

Stairlifts as exceptional load gem. 33a, b ITA the stairlift considered since then medical aid in the strict sense and was without medical certificate as extraordinary burden by the tax deductible. Also of older people without any disability, the stair lift is used increasingly to make daily life easier. Therefore it is more recently from a resource in a broader sense. A credit on the income tax as an extraordinary burden is no longer possible without a certificate. According to a federal judgment of October 30, 2008 the total cost of a stair lift installed by them themselves as maintenance were recognized the parents of son paraplegic by an accident.

An existing against the insurer of the accident claim was not credited the parents, because the Court found that the deduction of insurance benefits on the cost of the stair lift unreasonable would be no own, because the son has to live the rest of his life with this disability, Has income and the money needed to secure its future. The expenses for the stair lift represent an exceptional burden of a special kind a b ITA according to 33. Unusual stress of a special kind provide for certain Pausch and limits, z.Bsp surviving standard amount, limits for the employment of domestic helpers, amounts of care, training allowances, child care costs. Certain conditions are required for this tax benefit. These are governed by the ITA section 33 a b.

Under covered disability, home health care, death of parents or spouses, support needy persons, education of the children. The amount of the deduction by Pausch – or maximum amounts is limited in the recognition in the sense of a special kind. It is carried out but no imputation of a reasonableness load. An exceptional burden of general nature within the meaning of refers to extraordinarily high costs or expenses, 33 ITA the taxpayers inevitably arising under the assumption identical income and assets as well as same marital status as the vast majority of taxpayers. This part to the extraordinary expenses which exceed reasonable charges, reduces the taxable income. An exceptional burden arises necessarily, if the taxpayer is this fact from purely legal, factual and moral reasons could not escape. Now, how much are the reasonable charges, ITA is governed by article 33, paragraph 3, and is dependent on the amount of income classes, the marital status and the number of children. Examples can be: support services closely related persons, maintenance, divorce cost, morbidity and treatment costs, certain costs of disabled or domiciliary care for elderly persons, replacement cost of household goods. -Dirk STAUDINGER

Copyright and social media – Facebook, Twitter, YouTube is the new zeitgeist social networks such as Facebook, Twitter, YouTube, and others. Since 2004 (United States) and since 2008 (Germany) is probably the most popular social network: Facebook. Facebook has 25 million in Germany now over 1 billion users worldwide, approximately. The social networks are already long not only private, but used also by entrepreneurs. “A Unternehemensprofil about Facebook pages”, pages or fan pages “called, offers an enormous range for any entrepreneur to represent itself and its idea of business or other business interests. Since June, 2011 Google + is drawn after originally fully with invitation since September, 2011. There are already 500 million users worldwide (January 2013) and more than 4 million users in Germany.

The company profile on Google + works on Google + pages”, (plus pages”) Finally, including the intellectual property rights apply to all the social networks and Internet platforms. It is dangerous to post videos, photos and others, which one has no rights, safe, to share or otherwise to use. On careless sending photos from friends and acquaintances, the General personality right, an individual can hurt no one at all has been thinking. Be careful when using your profile or account on the Internet.