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LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German, English and Spanish
LANGUAGES: German, English and Italian
Sprachen: Alle (aber nur passiv)
LANGUAGES: German, English and Turkish
LANGUAGES: German and English
LANGUAGES: German and English
Languages: German and English
LANGUAGES: German and English
LANGUAGES: German, English and Turkish
LANGUAGES: German and English
ONLY THOSE WHO THINK ENTREPRENEURIALLY CAN GIVE GOOD LEGAL ADVICE.
Your company and the commercial and legal issues, pitfalls and optimisation approaches arising from your business activities are the main focus of our consultancy. We think like you.
We advise our clients in all national and international matters of commercial law, company law, tax law, labour law, tenancy law, building law and commercial law.
Our mediators are also at your disposal in the areas of alternative dispute resolution, conflict management and mediation.
In a recent ruling (Case No. II R 37/19), the Federal Fiscal Court (Bundesfinanzhof, BFH) has decided that foreigners who "bequeath" a property located in Germany instead of "inheriting" it can thereby avoid inheritance tax. This legal loophole had been known for years and had not yet been closed. In the case in question, a testator living in Switzerland had "bequeathed" her flat in Munich to a niece in the USA. The tax office then demanded inheritance tax, but the niece went to court. The BFH ruled in her favour, as German inheritance tax is based solely on the time of death and the niece, as a foreigner with "limited tax liability", does not have to pay inheritance tax. However, the ruling only applies if both the testator and the recipient have lived abroad for at least five years. The ruling also applies to the passing on of companies or even capital shares in companies based in Germany. Exceptions are individual EU countries, including Poland, under whose law a bequest also passes immediately upon death. The actual purpose of a bequest is that testators can give something to a person without that person becoming part of the community of heirs. (Source: juraforum 2023)
In future, the HGV toll is to be linked to the level of CO2 emissions.
The proposed legislation serves to implement the amended Eurovignette Directive, which came into force in March 2022. Among other things, it provides for a CO2 differentiation of the HGV toll for heavy goods vehicles by 25 March 2024 at the latest and the inclusion of all HGVs with a technically permissible total mass of more than 3.5 tonnes from 25 March 2027.
The CO2 differentiation of the HGV toll is an important measure for reducing greenhouse gas emissions in transport and for achieving the climate protection targets.
As already agreed in the coalition agreement, the following changes will be made to the Federal Long-Distance Road Toll Act:
Introduction of a CO2 surcharge: On 1 December 2023, a new toll component ("partial toll rate") will be introduced for the costs of traffic-related CO2 emissions. This consists of a CO2 surcharge of 200 euros per tonne of CO2. In future, the toll rates will thus be made up of four cost components: Costs of infrastructure, air pollution, noise pollution and CO2 emissions.
Earmarking of toll revenues: The use of toll revenues will be newly regulated. The toll revenues are to be earmarked for the improvement of the federal trunk road infrastructure and for measures in the mobility sector - with a focus on the federal railways.
Compulsory toll for trucks with more than 3.5 tonnes: On 1 July 2024, the toll obligation will be extended to trucks with more than 3.5 tonnes tzGm. Craftsman vehicles under 7.5 tonnes tzGm are exempt from the toll.
Emission-free vehicles: Until 31 December 2025, emission-free vehicles are exempt from the toll. From 1 January 2026, they pay a 75 percent reduced toll rate for the costs of the infrastructure - plus the toll rates for air pollution and noise pollution.
The responsible Federal Ministry of Digital Affairs and Transport expects additional revenue of 26.6 billion euros from 2024 to 2027 as a result of the CO2 differentiation in the area of trucks weighing 7.5 tonnes or more. The additional revenue from the toll extension to trucks weighing more than 3.5 tonnes is expected to amount to 3.9 billion euros from 2024 to 2027. Of this, 1.8 billion euros will come from CO2 differentiation.
(Source: Federal Government of 14.06.2023, retrieved from https://www.bundesregierung.de/breg-de/aktuelles/lkw-maut-co2-2194574)
The European Court of Justice (ECJ) has ruled on the VAT classification of e-charging in its judgment of 20 April 2023 (Case C- 282/22). The ruling applies at least to the two-person relationship between the charge point operator ("CPO") and the end customer, i.e. if no electromobility provider ("EMP") is interposed. The ECJ clarifies:
- The combination of the executed bundle of services of the CPO is a single complex service in the VAT sense.
- This composite service constitutes a "supply of electricity" within the meaning of Art. 14 (1), Art. 15 VAT Directive. From the perspective of the recipient of the service, the transmission of electricity is the characteristic and dominant element of the CPOs single service. The provision of the charging device is a minimal service that is necessarily linked to the main service. The provision of the app as well as the other services are also to be regarded merely as ancillary services. Such ancillary services serve exclusively as a means to optimise the use of the main service and do not pursue any purpose of their own.
The ECJs ruling brings clarity to the VAT treatment of charging processes, but only insofar as they take place without the interposition of an EMP. However, the ECJ did not rule on the question of the VAT treatment of e-charging in a three-person relationship.
In our view, the principles laid down in the ECJ ruling must also apply in the three-person relationship. Against the backdrop of the so-called fuel card ruling (ECJ case C-235/18; ECJ case C-185/01), however, special attention must then be paid to the formulation of the service relationships (e.g. explicit structuring of the supply relationships as "chain transactions", transfer of the insolvency risk of the end customer to the EMP, warranty of the EMP vis-à-vis the customer for defective electricity supplies, etc.).
We would like to congratulate our colleague Britta Sturm on the great success of her participation in the 24-hour run in Hochheim am Main from 17 to 18 June 2023.
Through her and the commitment of many teams, runners and helpers, a total of more than 140,000 euros were raised for a good cause.
A great success for a good cause.
We would like to congratulate our colleague Britta Sturm on the great success of her participation in the 24-hour run in Hochheim am Main from 17 to 18 June 2023.
Through her and the commitment of many teams, runners and helpers, a total of more than 140,000 euros were raised for a good cause.
A great success for a good cause.
As WZM, it is very important to us to motivate our colleagues in the context of such campaigns, so we are proud to have supported Britta Sturm and her team "Ei-Laaf-doch" in this run with a motivational donation.
Whether in sports or in the professional world, motivation is an important building block in team building and thus ultimately to success.
The female soccer players of Goethe Uni Frankfurt, supported by WZM, took an excellent 5th place at the European University Championships 2022 in Lodz, Poland, defeating among others the university selection from Switzerland and Norway in exciting matches.
Congratulations to the team!
https://www.eusa.eu/events/games/lodz-2022
The female soccer players of Goethe Uni Frankfurt, supported by WZM, took an excellent 5th place at the European University Championships 2022 in Lodz, Poland, defeating among others the university selection from Switzerland and Norway in exciting matches.
Congratulations to the team!
https://www.eusa.eu/events/games/lodz-2022
The TSG Neu-Isenburg womens team, which we have supported since the 2019/2020 season, has started the new season of the regional league with WZM.
Away at SC Freiburg, a 3:1 defeat after a hard fight was a respectable result.
Picture: Mandy Goodyear
In difficult times such as these, it is all the more important to encourage solidarity and help those who suffer from the consequences of the corona pandemic.
For this reason, our team has decided to support Kinderhilfe Diekholzen in their action "Comforted Teddy". We hope that this cuddly friend will help the children with their recovery.
We would like to thank all the helpers, nurses and doctors who do a great job every day and especially those who make not so pleasant situations a little more beautiful with this fantastic initiative.
In difficult times such as these, it is all the more important to encourage solidarity and help those who suffer from the consequences of the corona pandemic.
For this reason, our team has decided to support Kinderhilfe Diekholzen in their action "Comforted Teddy". We hope that this cuddly friend will help the children with their recovery.
We would like to thank all the helpers, nurses and doctors who do a great job every day and especially those who make not so pleasant situations a little more beautiful with this fantastic initiative.
Since the season 2019/2020 we have been supporting the women's football team of TSG 1885 e.V. Neu-Isenburg, which has risen to the third highest German league in 2019 as the current Hessen champion.
More infoSince the season 2019/2020 we have been supporting the women's football team of TSG 1885 e.V. Neu-Isenburg, which has risen to the third highest German league in 2019 as the current Hessen champion.
A Merry Christmas 2019 to the Bärenherz Foundation for seriously ill children. WZM waives Christmas gifts and presents for our clients from now on. This year this will be in favour of a donation to the Bärenherz Foundation. This foundation supports institutions for the relief of families with seriously ill children who have a limited life expectancy. We would also like to thank our clients, who have also made a donation on our initiative.
More infoA Merry Christmas 2019 to the Bärenherz Foundation for seriously ill children. WZM waives Christmas gifts and presents for our clients from now on. This year this will be in favour of a donation to the Bärenherz Foundation. This foundation supports institutions for the relief of families with seriously ill children who have a limited life expectancy. We would also like to thank our clients, who have also made a donation on our initiative.