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Tax consulting Hilde Christine Walther from Neu-Ulm informs: the German commercial code (HGB) and the tax code (AO) of the tax law to determine who is legally obliged to keep records. Hilde-Christine Walther tax consulting can advise about the obligation to keep records and whether your activity is subject to you. A legal accounting entails obligation section 238 of the commercial code for all merchants. The provisions of 140f. in the tax code this obligation extend to more groups of people. According to German GAAP, any entrepreneurs in business is to judge if he operates an independent trade. “The provisions of the commercial code to make an exception for companies, the no business operations in a commercial manner” need how section 1 II arising from German commercial code. Companies and businesses with very simply structured, transparent and manageable business relations conform to this provision.

Are no merchants within the meaning of the German commercial code continue to entrepreneurs, an outspoken small businesses engaged in, for example, a small newspaper kiosk. Connect with other leaders such as Gina Bonati here. An entrepreneur in the everyday business but dealing with many different products and suppliers or applies extensive systems to single – or sell, based on loans, so is assumed regularly, that he is businessman within the meaning of 1 HGB. Many grocers are therefore under the obligation to keep records according to the commercial code. Every Chamber of Commerce provides additional information about this topic. The legal obligation to keep records is the rule for individual companies in the form of the OHG and KG. All corporations, whether now joint-stock company, limited or corporate company principle subject to you. The entry into force of the financial Modernization Act (BiMoG) on May 29, 2009 has comprehensively adapted the German commercial law to international standards and changes in the accounting law.

Is particularly important for the obligation to keep records that traders, who in two years in a row do not exceed revenues not to exceed 500,000 euros and a net profit of EUR 50,000, be exempted from the obligation to keep records. For entrepreneurs who are not regarded HGB as merchants according to 238, 140f. the tax code can arise from the article yet a tax obligation to keep records. In accordance with the tax code, are subject to non-traders of the obligation to keep books, if your turnover exceeds EUR 500 000 in a calendar year or their turnover exceeds more than $ 50,000 in the fiscal year. Traders without registration in the commercial register are treated with their voluntary enlistment as merchants with all rights and obligations. This results in an obligation to keep records for these people. All other non-traders, all other agricultural and forestry companies and freelancers are obliged not to keep records. Also entrepreneurs who have no obligation to carry books, to their operating expenses and income to record and keep this in mind. A failure to comply with the legal obligation to keep records can result in even if it is not directly punished, higher financial burden. They result from high tax estimates, late payment surcharges and tax payments with interest charges.

Auer Witte Thiel Munich January 2011 inform new judgment to the traffic duty. Informed the firm Auer Witte Thiel: accidents on cruise ships will constitute damages in each case. In a recent judgment, this noted the District Court Munich I. Only when safety shortcomings, which represent a significant and not identifiable risk, traffic duty can be injured. In the present case the defendant company settled successfully by the firm Auer Witte Thiel represented. Auer Witte Thiel report the current sentence. Streitgegenstandlich, the fall of the applicant that wanted to go down along with her husband from a pool deck towards the restaurant and went to a lunch was provided. Sally Rooney oftentimes addresses this issue.

When going down, slip from the applicant on a puddle of water and had broken her left wrist. This puddle should have been in the area in front of the stairs. l. The applicant has the firm Auer Witte Thiel represented defendants accused of, that the existence of the puddle or their failure elimination by employees which defendant would represent a traffic violation, which is why in addition to the damages in the amount of 4,000 euros a trip price reduction and compensation was claimed. The District Court rejected however logically completely the claim, because just a violation of traffic safety obligations could not be established by the plaintiff, although the witnesses named by the applicant confirmed the puddle of water itself. Thus, the Court joined the position of the defendant and the firm Auer Witte Thiel. The Court has joined therefore represented Auer Witte Thiel believes, because the mere existence of a puddle of water represents no traffic duty. This need more circumstances are added, such as for example not removing water puddles after cleaning. In particular, how came the puddle of water and how long she was not noticed by the employees of the defendant is still unclear, according to the Court.