Monday, July 28, 2008

Gaming Power Supply 2010

Agreed training pay 2007 €

When Editing a script about training being to me is the task of information on collective training allowances to check and update. So hastily in search of information. Only after some research I discovered the optimum point, on the pages of the Federal Institute for Vocational Training (www.bibb.de). This maintains a constantly updated database of

training allowances

For more than 30 Years, observed and analyzed the Federal Institute for Vocational Education, the development of agreed training allowances. For this purpose, a "database training allowances," which is allowing the average pay for most quantitatively important trades every year to find up to date. Included in the database are currently 185 trades in the old and 151 occupations in the new countries.

is the relevant base: http://www.bibb.de/de/783.htm

Here are direct links to the tables for 2007:

  • Overview 2007, by the professions
    average monthly training allowances in 2007 in the individual training years and the average over the entire training period.

  • as a pdf file value unpaid taxes depends on experience and offer the taxpayer the opportunity to post the goods withdrawals to monthly flat rate. They release him so that the recording of a large number of extractions. Here is a download option:

benchmark collection for the calendar year 2007 (PDF - 18 pages - 687 KB)





Sunday, July 20, 2008

Pittsburgh Brazilian Wax Male

benchmark collection of the tax administration for the calendar year 2007

Berlin, 14 July 2008

the graduation year 2007/08 there were 2394 out of 4006 participants, the state tax consultant examination.

Willing To Use Adult Diapers

results of the tax consultant examination 2007 / 08

Regulation on Social Accounting category, 2008, BGBl I 2007, 2797
also
see www.burkes.de / Human Resources and Labor



income threshold (health and care insurance)


West: 43,200 € / year

East: 43.200 € / year



West: € 48,150 / year
East: € 48,150 / year
    income threshold (pensions and unemployment insurance):
  • West: € 63,600 / year

East: 54.000 € / year
    income limit (Miners):
  • West: € 78,600 / year

East: € 66,600 / year
    reference:
  • West: € 29,820 / year

East: 25,200 € / year

Saturday, July 19, 2008

Conan Wax Museum Visit

Current Accounting category for the social security since 1/1/2008

are on taxation and legal nature of the pupils, students, apprentices and faculty-to-date figures from the industry interested. The following figures are reported by the Federal Bar Association (pursuant to publication in April 2008):
  • first Results of the second State examination 2007
    summary, here are the two dates 2006 / 2 and 2007 / 1
    Authorized Users: 1464
      There are 7 grade levels that can be expressed in words
    • very good: 0%
    • well: 2 , 23% (29 participants)
    • fully satisfactory: 13.63%
    satisfactory: 31.64%
    Note: the failure rate is the first legal state examination much higher (about a third) of the remaining are the most the second state examination.
    second Approved attorneys nationwide:


    2008: 146 910 lawyers

    By comparison
    2000: 104 067 lawyers
    1990 (my first year as a lawyer): 56 638 lawyers
    1980 (the beginning of my studies): 36 077 lawyers


    third Statistics Professions


    statistics on lawyers, accountants and auditors are hard to find, as I know from personal experience. Surprisingly, this provides the comprehensive figures BRAK:

    Lawyers: 146 910 Accountants: 70 927 State Security Companies 7563
    auditors: 13 206
    WP companies: 2,444


    Monday, July 14, 2008

    Social Party Catchy Phrase

    Statistical figures

    Today I was asked by students, may recommend that I newsletter to be informed of the key changes in law or taxation.

    The answer was relatively simple, based on their own research and experiences:

    1) The Newsletter of Otto Schmidt Verlag (excellent and almost obligatory)

    labor

    civil

    tax law

    Business Law
    http://www.otto-schmidt.de/newsletter.html

    2) The Newsletter from Haufe Verlag

    http://www.haufe.de/steuern/newsletterStart?withoutNav=1
      3) The newsletter of steuerlinks.de (excellent www.steuerlinks.de for Tax Services)

    Saturday, July 5, 2008

    Do High Schools Make You Shower

    Which newsletter for tax and legal?

  • Because
  • at a school where I teach, misconceptions are circulating again, based on half-digested or rumored bad news messages:
    In fact, the Bundestag decided a few days ago, a Law on the Reform of Company. The rules contained therein, but why has not entered into force. This press release shall be in accordance with the Ministry in October / November. The law must be back in the second round of the Federal submitted and will be "announced" then. Then it is on the first of next month to take effect.

    the moment I have no time to discuss the reform, and for simplicity refer to the information on the side of the federal government (Justice Department): http://www.bmj.bund.de/momig






    http://www.bmj.bund.de/Pressestelle/Pressemitteilungen_58.html



    Priorities of the reform law, there is one (though not too detailed) PDF document that is up to date (06/26/2008, the date of the above referred to federal order).

    http://www.bmj.bund.de/files/-/3181/MoMiG_Schwerpunkte_260608.pdf

    All newsletters and web images on the reform is important to note that they are obviously rare to date. It can now details have changed.

    As the law is not yet finally approved, it will be on the internet is still referred to as "draft", but this design corresponds to the law to the current status of which one must not therefore be confused. The "law" in its latest version can be found here:
    http://www.bmj.bund.de/files/4818894aa17fa02357bc1ef23bfa4d93/1236/RefE% 20MoMiG.pdf


    The stages of the legislative process On 29 May 2006, the Federal Ministry of Justice
    the first draft of a law to Modernize the law and to combat abuses (MoMiG) presented
    . He was the federal ministries, the countries and organizations for comment.

    On 23 May 2007, the government proposal was adopted by the Federal Cabinet. According to the Legislative Process He was first sent to the Federal
    (Bundesrat printed matter 354/07 of 25 May 2007)
    . The Federal Council has welcomed the bill and at its meeting of 6th July 2007 position taken (Bundesrat printed
    Case No. 354/07 [decision] on 6 July 2007
    ). To this opinion, the federal government has intervened in July 2007 (Bundestag Printed Matter No 16/6140 of 25 July 2007, p. 176 ff ).

    the German parliament the draft law (
    official printed matter No. 16/6140 of 25 July 2007
    ) in the meeting of 20 September 2007 in a first reading and adopted, the draft to the Legal Committee to transfer (in charge) and the Committee on Economic and Technology.

    The Legal Committee of the German Bundestag on 23 January 2008, a public hearing on the Reform of Company Law Experts carried out.

    On 26 June 2008, the German parliament passed the law. Another step in the legislative process prior to the delivery and entry into force of the Reform of Company, is the "second round" of the reform in the Bundesrat. The law becomes effective on the first day of the calendar month following the promulgation in force.

    The link in the first paragraph leads to the side of the "draft bill", but the the date (May 08) contains, while the passage to an operation in the 2006's. This is because once the Internet draft law set always remains in the current version on the same page.

    A good example of how careful we press releases need to read is the following current message:

    BMF wants to deregulate the control method The Federal Ministry of Finance (BMF) has on 23.06.2008 a draft for a law to modernize and cut red tape the control method (Steuerbürokratieabbaugesetz Act) introduced ....

    of: http://www.otto-schmidt.de/steuerrecht/news_8241.html

    (with links to other sites, eg the website of the Ministry of Justice)

    Here is still a very early stage. The decision comes from the Ministry, thus closes the internal preparatory work within the Ministry. With the decision is for sure only that the Ministry intends to introduce this design in this version as a bill in the legislative process. Other "Decisions" from other places will follow, the contents of the draft will be corrected during the procedure. The danger in reading the contents of the draft that wrong memorize details that change later. Anyway: Forewarned is forearmed (lawyers saying).