Interim invoices are part of everyday life in the hotel industry and gastronomy – but from a financial administration perspective, they harbour considerable risks. Restaurateurs who pass on interim bills to their guests without clear allocation or without a transaction number risk tax consequences and legal trouble.
What do restaurateurs need to bear in mind to play it safe during tax audits?
Many people put off dealing with their will. However, anyone who has assets – whether in the form of real estate or company shares – or a complex family structure should not rely on the legal succession process. This often leads to disputes, tax burdens or outcomes that nobody wanted.
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Cryptocurrencies are becoming increasingly relevant in everyday life. They offer many advantages, but also disadvantages such as significant price fluctuations. But are cryptocurrencies suitable for paying wages, or are employers bound to conventional currencies? The Federal Labour Court (BAG) recently addressed this question.
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The Berlin will is popular among married couples for jointly settling their estate. However, this type of will has tax disadvantages for children that are difficult to ‘correct’ after the death of one spouse. One way to avoid tax disadvantages for children after the death of a spouse is to make a directed disclaimer.
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The need to protect your assets from third parties is legitimate. Asset protection is an important issue, particularly for people with large and very large assets, and should always be considered when planning your estate.
A recent example of asset transfers to protect assets from third-party claims is the case of René Benko,
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In a letter dated 6 March 2025, the Federal Ministry of Finance (BMF) clarified its position on the taxation of crypto assets and tightened key points. Particular emphasis is placed on the taxpayer’s obligations to cooperate, which have often been underestimated in the past. Anyone who trades in cryptocurrencies or otherwise generates income from digital assets now has a significantly greater responsibility to disclose all tax-relevant information to the tax office in full – regardless of the platform on which the trading took place.
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Close relatives can be disinherited by a will – but the compulsory portion remains. It gets really tricky when the estate is mostly made up of property. The compulsory portion claim can then become a big cash flow problem for the heirs. How can you avoid disputes over the compulsory portion?
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In the context of business succession, it is common for business owners to transfer company shares to the next generation by way of gifts.
It is equally conceivable to gift company shares to employees for strategic reasons. But is such a gift, e.g. of shares in a limited liability company (GmbH), subject to income tax as remuneration? The Federal Fiscal Court recently addressed this question.
Wir fördern flexibles Arbeiten: ganz gleich wo und wann!
Wir liegen sehr zentral in München, direkt am Hirschgarten – nur zwei S-Bahn-Stationen weg vom Hauptbahnhof!
Wir sind gesellig und aktiv. Darum bieten wir viele Möglichkeiten wie Wellpass, Firmenläufe oder sportliche Teamevents.
Wir haben genügend Parkraum in der Tiefgarage für PKWs!
Wir fördern flexibles Arbeiten: ganz gleich wo und wann!
Wir schaffen Raum für modernes Arbeiten: höhenverstellbare Tische, Smartphone, Laptop, diverse Bildschirmgrößen, etc.!
Wir fördern das Wachstums unserer Mitarbeiter mit attraktiven Beteiligungsprogrammen!
Wir liegen zentral: Mit Bus, S-Bahn oder Tram in wenigen Minuten zum Hauptbahnhof!
Wir stärken unsere Teams auch After Work; Jährlich stattfinde Teamevents für alle kleinen Teams, übergreifend Betriebsausflug, Weihnachtsfeier und Wiesn!
Wir bieten corporate benefits, wie Rabatte für Shopping, Urlaube, Elektronik, etc.!
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Wir fördern Weiterbildungsmaßnahmen, sowohl finanziell als auch organisatorisch!
Wir fördern das Arbeiten auch im Ausland. Denn warum sollte man nicht da Arbeiten wo andere Urlaub machen?
Wir erstatten die tatsächlichen Fahrtkosten zwischen Arbeitsplatz und Wohnung!
Wir unterstützen bei Kosten für Kindergarten, Tagesmutter, etc., damit sich Beruf und Familie leichter vereinbaren lassen!
Wir entwickeln unsere Mitarbeiter durch interne Weiterbildungsmöglichkeiten!