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the Federal Cabinet on 21 May 2008 the draft law to modernize the accounting law (BilMoG) decided.

The press release from the Ministry of any changes will one (denoted as usual as a "government bill" but already approved) under
http://www.bmj.de/enid/5528cb413a2e0b0fc05c9f20e01e2852, 1489d6706d635f6964092d0935313835093a0979656172092d0932303038093a096d6f6e7468092d093035093a095f7472636964092d0935313835/Pressestelle/Pressemitteilungen_58.html

The complete Act can be found at http://www
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However, it is hard to read because it is an article of law and will order only the specific amendments in other laws.

are the main changes for training in commercial law and accountancy:

The bill relieves the company of avoidable cost accounting. Medium-sized retail merchants, who only maintain a small business are exempt from the commercial accounting and auditing. For corporations such as AG and GmbH also exemptions and facilities shall be provided in accounting.

sole proprietors, certain thresholds (500.000, - € in sales and 50,000, - € profit per year) or less are exempted from the obligation to keep records and accounting under the Commercial Code. This will alleviate the burden of these medium-sized enterprises in a Height of about 1 billion € out.

regard to the facilitation of the Audit and disclosure requirements that exist for small and medium-sized corporations, the thresholds were changed:





are classified as small corporations in the future such that no more than approx. € 4.8 million in total assets (previously approx. € 4 million), approx. € 9.8 million. Sales revenue (previously approx. € 8 million), or 50 employees have an annual average. criteria must be met by a capital company, at least two in order classified as small be.

are classified as medium sized corporations in the future such that no more than approx. Balance sheet total € 19.2 million (previously approx. € 16 million), approx. € 38.5 million in revenue (previously approx. € 32 million), or 250 workers have on average.

fact remains that the HGB balance sheet is the basis of tax accounting and the calculation of dividend makes this especially the SMEs, only a calculator - the so-called unit balance - to establish the basis for all these purposes.

With these measures, the significance of the commercial financial statements is improved:

• Internally generated intangible assets
  Intangible internally generated fixed assets such as patents or know-how in future to be set in the HGB balance sheet. This is especially important for innovative companies that develop and Research intensive - for example, chemical or pharmaceutical industry or the automotive industry, together with their suppliers. In particular, small and "start-up companies benefit from the provision. They can also their development - their potential - in future shows in the trade balance. This allows the company to expand its capital base and improve their ability to obtain additional capital cost on the market. Tax expenditures remain still deductible, they are also not available for profit distribution. This promotes the competitiveness of Germany as a location for innovative companies.
  
  Examples:

(1) Much of the waste generated in the pharmaceutical industry costs attributable to the research and development of new drugs. If in the future, for example, from clinical studies shows that a drug is granted marketing approval obtained, the development costs are capitalized as production costs of a self-constructed asset, fixed assets, such as a patent or of simple know-how and not, as yet, to be expensed. That is, the profit and loss account of the company will not be charged and the balance sheet profit is higher.

(2) A start-up company that deals such as the development of software, the cost of developing the software as a production cost of the software within the internally generated intangible fixed assets disclosed and not, as yet, to be expensed.

• 
  measurement of financial instruments at fair value
  
  financial instruments such as stocks, bonds, mutual funds and derivatives, unless they are acquired for trading purposes, in future assess all the companies at the balance sheet at fair value (fair value). This simplifies and unifies the financial accounting, is international practice and is now enshrined in the HGB accounting law. Thus the significance of the annual increase in Respect to any realizable gains and losses and the unrealized gains, however, inherently associated with a distribution block. For banks, the scope of fair value accounting appropriate and extended cover all financial instruments held for trading.
  
  Example: A bank
  buys 10 shares at a price of 100 € share. The shares were purchased with the objective to achieve capital gains and can be sold each trading day again. At the balance sheet date, the shares have a price of 120 € per share. Since the shares are valued at market value, they are in the balance sheet total of 1,200 € (10 pieces x 120 €) must be applied. It is clear to the bank a profit of 200 €. On the basis of the previously existing historical cost basis, the shares would be valued at the cost of 1,000 € (10 pieces x 100 €). The gain of 200 € has been not to collect revenue, as long as it was not realized by a sale of the shares.
  
  

• change in the liability valuation
  
  provisions of business for future benefit obligations are valued in the future more realistic. The way in which Provisions are currently being treated accounting law, is in the public debate called again and again as the point of commercial accounting. Especially with pensions leave now in the financial accounting of the companies see the true burden, because the previous valuations were to matching estimates too low. In assessing the provisions should be recorded in future developments (wages, prices and personnel development) more attention than before. In addition, provisions should be discounted in the future. The evaluation of the reserves is so dynamic. The new regulation will lead at least in the pension provisions to increase. This is essential if one wants to arrive at a realistic fair valuation of provisions. To mitigate these effects, the draft provides for the possibility to accumulate the reserve over a period of several years. The tax provisions in this regard will remain unchanged, so it will not come to tax losses.
  
  example The land of a company is contaminated with chemicals. The authorities on the company to remove the contaminated site as soon as the company's Business establishment ceases. This is expected in five years. At the balance sheet date, the cost of the excavator to be used € 100 / h It is expected that the dredging hour in five years costs 120 €. Under the previous law, for the measurement of the provision is - the date following principle - 100 € / hour likely, however, the future of 120 €, because future developments are considered.
  

• abolish outdated electoral rights
  is also the HGB accounting rules from the "baggage" in recent years, free. Outdated accounting possibilities that the companies were given an informative and comparable financial statements in particular conflict but to be restricted or abolished. This is the case for the possibility not recognized for tax purposes, to make provisions for their future maintenance costs.
  
  
  example
  a company he owns the renovated administration and operations building at a distance of ten years. The accumulated amount required to carry out the renovation the company - without having had already concluded agreements on the implementation of the renovation was made with third parties - over a period of ten years in a recognized non-tax expense provision. Such non-tax provisions for expenses recognized in the future can not be formed.

• 
  

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BilMoG: Accounting Law Reform Act

This follows not from a change in the law, but from a Court ruling that corrects the current interpretation of German law. OLG Köln to the European Court the following question presented: At what point a payment by bank transfer in a commercial transaction causes to be on time is to be considered? The ECJ Judgement (3.4.2008, C-306/06) has now ruled on the issue.

EC legal requirements

According to the ECJ, the European law in the "default policy of the European Parliament and European Council on combating late payment in commercial transactions" be interpreted as follows: If a payment by bank transfer, the amount owed to the creditor's account to be credited in time when the emergence of interest avoided or shall be terminated (Arg from Article 3, paragraph 1c point. ii EC Directive)

After existing interpretation of § 286 BGB default provisions triggered the delay by the debtor's bank in time for the transfer of the amount due to Instructs the creditor. Timely statement so far prevented the delay. This no longer applies, § 286 BGB is interpreted differently.

Oops! This concerns only the question of timeliness. There is the element of fault (or representation obligation) to. This follows from § 280 para 2 BGB. Thus, also occurs under the new law no delay, but if the payment is received late, but for reasons that the Payer can not be faulted. Or, as reflected in the policy to another place itself implies:

No delay if the delay is a result of the conduct of a debtor, who has taken the usually careful to conduct a bank transfer account required deadlines.


The ECJ also pointed out.

Period Discharge Two Weeks After Period

New default provisions: payment for a bank transfer is the first time with input.

tax leaflets and brochures of the OFD Lower Saxony, which are also suitable for training:

information Information Memorandum for the relief amount for single parents And so it goes faster:

income and sales tax for entrepreneurs and self
	information sheet on tax for travel professionals invoicing iSder § § 14, 14a VAT Law and deduct Sales Tax Treatment of mixed-use vehicles extension of tax liability under § 13b UStG on construction Tax Tips - Information for young Entrepreneurs tax deduction for construction in accordance with § 48 Income Tax Act relief from German withholding tax in accordance with § 50a para 4 Income Tax Act (eg artists, athletes, etc.)
parents, pupils and students
	tax tips for summer jobs Thursday, May 8, 2008 Campbells Cheese Soup Recipes Hamburger Meat tax fact sheets and brochures Anyone who has questions about the amortization period, will not buy the same in the book trade is a depreciation table. Here you can retrieve the contents of the depreciation tables online:	www.steuernetz.de - (AFA) tables
depreciation tables - broken down by type of assets

immovable assets

site improvements


facilities general


vehicles

• machines and processing machines
• fixtures and equipment
• Other assets
• depreciation tables - alphabetical structure
• overview of the specific assets
• depreciation tables - selected industries
• agriculture and animal breeding

viticulture and wine trade

• horticulture

forestry

• energy and water supply
• automotive industry
• toy industry
• Wood-processing industry
• printers publishing company with print
• clothing
• meat industry, meat, slaughterhouses
• construction
• Hospitality
• health
• engineering

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online resource for depreciation tables

BGH 12.03.2008, VIII ZR 253/05

A dewy BGH has it all. Responsible for the Sale of Eighth Civil Division of the Federal Court has further developed its case law, that a defect in a used vehicle already in the Property can be a car accident (§ 434 BGB). Judgement (

here is the link to the press release on the sides of the BGH

) discusses two practical aspects, which I summarize as follows: first The words "accident damage according to previous owner: No" when buying a used car from a car dealer is not a condition or warranty agreement, and thus unberheblich to the question of warranty. Rather, the question of a possible accident damage so simply remained open, the Supreme Court.

second A material defect is, however, already in the capacity of the vehicle as salvage. A corresponding agreement on quality (as accident-free) not necessary.

After the jurisdiction of the Senate, the buyer also purchase a used motor vehicle, if there are special circumstances to expect in terms of § 434 paragraph 1 sentence 2 No. 2 of the Code states that the vehicle has not suffered any accident, where there is more to come as "minor damage".

The entire case is well suited for a case to exercise warranty rights.