Www Grprainer Articles

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Tax evasion - Immunity through voluntary disclosure
Tax evasion is a crime. Notwithstanding this, it remains possible to submit a voluntary declaration leading to immunity in order to avoid a conviction.Anyone who dodges taxes should anticipate severe penalties. With large sums of money slipping through the state"s fingers every year due to tax evasion, measures to combat tax evasion are constantly being stepped up. Those concerned may be faced with heavy fines or even custodial sentences.Those who wish to avoid these outcomes but have concealed illicit earnings from the exchequer can still turn to voluntary disclosure as a means of obt...

Animal shelter effectively designated as heir in will
It is not possible for animals to inherit, but the same does not hold true for animal shelters. That being said, a clearly drafted will needs to be prepared for this to happen.In the absence of a will or contract of inheritance, the rules of intestate succession apply. These will not necessarily lead to a result that corresponds with the testator"s wishes, but they can be circumvented with a will. With this, the testator can determine who his heir or heirs will be. We at the law firm GRP Rainer Rechtsanwälte note that this does not have to be a natural person; a legal person, such as an as...

Wills in cases involving childless married couples
Those who wish to play it safe when it comes to the subject of inheritance ought not to rely on the rules of intestate succession and should instead prepare a will. This also applies to childless couples.It is a misconception that the surviving spouse automatically becomes the sole heir following the death of his or her partner in cases concerning childless married couples. If no will or contract of inheritance exists, the rules of intestate succession apply. In these instances, it is not only the surviving spouse who is entitled to inherit but also the parents of the deceased or his or he...

GRP Rainer Rechtsanwälte: Assessing claims to a compulsory portion
If close relatives of a testator are excluded from inheriting in a will or contract of inheritance, they are still entitled to their share of the statutory compulsory portion.The rules of intestate succession regulate inheritance claims brought by the relatives of the testator. First and foremost, it is the spouse and the testator"s own children who inherit first. If the testator prepares a will or contract of inheritance, he is not bound by the rules of intestate succession. His testamentary freedom allows him to designate other heirs. Notwithstanding this, the close relatives who are ent...

BAG: Dismissal with immediate effect on account of sexual harassment
Reaching into a work colleague"s personal space can justify dismissal with immediate effect, even if the act was not sexually motivated. That was the verdict of the Bundesarbeitsgericht (BAG), Germany"s Federal Labour Court (Az.: 2 AZR 302/16).We at the commercial law firm GRP Rainer Rechtsanwälte note that it is possible having regard to all of the circumstances of a given case to exceptionally terminate an employment contract with immediate effect if there is good cause for doing so. One example of what constitutes good cause justifying dismissal with immediate effect is sexual harassmen...

European Commission imposes fine on Google for antitrust violations
The European Commission has imposed a fine totalling 2.42 billion euros on the internet giant Google for violating antitrust law.The European Commission came to the conclusion that the internet company was abusing its dominant market position as a search engine operator. Specifically, the company was said to have favoured its own price comparison service in relation to those of competitors. The former was positioned right at the top of search results, whereas competitors" services appeared much further down when searching for online shopping deals and accordingly were clicked on less often...

Insolvency: BGH bolsters creditors" rights
Good news for creditors of an insolvent business partner: In its ruling of June 22, 2017, the Bundesgerichtshof (BGH), Germany"s Federal Supreme Court, has bolstered their rights when contesting a debtor"s transactions in insolvency proceedings (Az.: IX ZR 111/14).According to insolvency avoidance law, the insolvency administrator can reclaim payments made by the insolvent debtor from the period prior to insolvency. This has resulted in legal uncertainty for payees and in some cases given rise to excessive burdens. We at the commercial law firm GRP Rainer Rechtsanwälte note that the BGH ha...

GRP Rainer Rechtsanwälte: Experience drafting Berliner Testaments
Spouses ought to be afforded financial security in the event of their partner"s death. Many married couples want this to happen and therefore prepare a joint will, also referred to as a "Berliner Testament" (Berlin will).In the absence of a will or contract of inheritance, the rules of intestate succession apply. We at the law firm GRP Rainer Rechtsanwälte note that this generally means that the spouse inherits half of the estate and the children inherit the rest. However, this is not in line with the wishes of a lot of married couples who may first and foremost wish to initially provide t...

Anti-competitive advertising featuring flat rate for tooth cleaning and bleaching
According to a ruling of the Oberlandesgericht (OLG) Frankfurt [Higher Regional Court of Frankfurt] from July 21, 2016, dentists offering tooth cleaning or bleaching services at a fixed flat rate are violating competition law (Az.: 6 U 136/15).In the instant case, the OLG Frankfurt held that offering tooth cleaning and bleaching services at a flat rate price violates both the provisions of the fee schedule for German dentists and competition law.The legal dispute arose in relation to an offer made by a dentist on an online portal for tooth cleaning and bleaching services at a fixed fla...

Trademark law - Pear too strong a reminder of an apple
One cannot compare apples and pears, at least not according to the equivalent German expression for comparing apples and oranges. However, as demonstrated by a decision of the European Union Intellectual Property Office (EUIPO), things may look rather different in the field of trademark law.Trademarks are of great importance to businesses. They create brand recognition among consumers and help to distinguish a company"s products and services from those of competitors. However, it is not possible to have every sign or symbol registered and protected as a trademark. GRP Rainer Rechtsanwälte...

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