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Loan agreements with members

Verträge mit Angehörigen werden seitens der Finanzverwaltung immer besonders argwöhnisch betrachtet.

Sie führen deshalb häufig zu Streitigkeiten und es gibt eine Vielzahl von Gerichtsentscheidungen. Prinzipiell kann gesagt werden, dass die zivilrechtliche Gültigkeit, die Vertragsdurchführung und ein Fremdvergleich die zu beachtenden Kriterien sind.

Bezüglich der steuerrechtlichen Anerkennung von Darlehensverträgen zwischen Angehörigen hat das Bundesfinanzministerium im Dezember ein Schreiben mit den Grundsätzen für die Beurteilung derartiger Darlehensverträge herausgegeben. Anhand dieses Schreibens sollten Sie Ihre Darlehensverträge mit Angehörigen überprüfen.

link to the letter from the Finance: http://www.bundesfinanzministerium.de/DE/BMF__Startseite/Aktuelles/BMF__Schreiben/Veroffentlichungen__zu__Steuerarten/einkommensteuer/029__a, templateId = raw, property = publicationFile.pdf

Source: entrepreneurs evening. de

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German Equity Forum - Commitment to equity companies seeking

Next Event: German Equity Forum Fall 2011 in Frankfurt

organize Since 1996, the German stock exchange and the KfW banking group twice a year, the German Equity Forum, Europe's established and successful event for equity financing. Core of the Fall Forum are again Exhibition and presentations of capital seeking companies and financial intermediaries. They present their activities and products and provide an outlook on expected business performance.

companies have the opportunity to speak with booths for an investment and establish useful contacts and presentations in their company to a broad group of investors. Already companies listed in Prime Standard will have the opportunity to present at the forum their latest financial figures. An attractive conference and seminar program on current industry trends, workshops, plenary lectures and discussions on the subject of equity for the middle class to accompany the presentations. A total of 5,000 participants are expected.

source http://www.eigenkapitalforum.com/

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"Rather fight, because holiday"

Photo: Erlemann

is 100 years old, the International Women's Day on this year's 8th March. Called by the socialist women's movement to life, was here at first only the women's suffrage issue. On the significance of this day, its history and current situation of women, Dr. Kerstin Wolff from the archives of the German women's movement in Kassel in an interview today with hr2 and expressed it boldly intelligent thought. But that still does not - as stipulated in the Basic Law - Women and men have equal rights, Wolff makes social structures responsible. Which were, according to the historian, particularly durable. Was not very unfortunately, that these structures are essentially been made by men. Wolff avoids aware, however, the opposite sex in this regard be presented as evil. They also pointed out that there were also among the losers in this system men and women winners of the same. Need us have a day of gender? I think not. For the discrimination of women to men has past and present. The starting point for change is right here. And equality - or rather "equal obligation" as Wolff calls it - of women and men can do good! This change is then also the structures ...