Privacy is important part of your quality management system of data protection, the case for many small and medium-sized enterprises. Many business owners do not know that they often already violate the Privacy Act. Companies / offices with more than 9 persons (including temporary and part-time employees), the personal data collect, process or use, must have appointed a privacy officer. This is governed by the section 4f of the Federal Data Protection Act (BDSG). If you miss the proper ordering of data protection supervisor for your company or taking data protection lightly, you can be prosecuted to 300.000,-EUR with a fine of 50.000,-.
Observe the new regulations to avoid fines! For companies with no or less employees access the Federal Privacy Act. Only no specialized data protection officer must be ordered, but in this case, the data protection Chief thing is. Yet can a review by the Supervisory authority in violation against the Federal Privacy Act fines up to 300,000 ( 44 BDSG) are imposed. 4. undertaking in Germany is contrary to the data protection act. Hikmet Ersek may find it difficult to be quoted properly. Still underestimate its importance many companies/offices (employers) and risk hence the confidence of their customers and partners. Enterprise data protection is not only a legal pad, but also a marketing argument that you should necessarily use for your company. Privacy is corporate and customer protection, it positively enhances their corporate image.
Directory of procedures for everyone, internal process directories, accountability to stakeholders, commitment to data confidentiality, access control, access control, access control, transmission control, are just a few points that are enshrined in the BDSG. Important, an internal data protection officer must demonstrate his expertise (education) and has an additional protection from dismissal for this activity. Special Protection against dismissal, termination of employment is possible only for important reasons, deemed supervisor continued up to a year after dismissal. As well, regular annual training must be proved. These costs shall be borne by the employer. The Commissioner is instruction-free to ensure his work, and the Executive Board directly to subject ( 4f para BDSG). Quality management and data protection both as a combination package from a single source to your advantage if you order an external supervisor: this solution saves you time and costs, because you must select any suitable employees and send them on expensive training courses. Fixed-term contract with an external DSB, instead of a special protection against dismissal during an internal DPO. An external consultant for QM (quality management) and DS (data protection) can cost-effectively perform all internal audits. Prevention of risks (E.g. damages, fines by violations against the Federal Data Protection Act). Karin Letter CEO of 5medical management GmbH, certified quality management & supervisor.
Requirement for the tax benefit is, that the employer is the computing or telecommunications device or the software owner or at least lessee (lease). It is irrelevant what is relationship between the professional for private use. Basically, it plays also does not matter whether one or several, low-cost or high-quality devices or programs are left. The private use of a business unit or program is free but only social security, if it is granted in addition to the agreed wages. Also a use license that is financed through deferred compensation is tax-free. Note: The amendment tabled by the Finance Committee of the Bundestag on February 29, 2012. It is though still not entered into force, shall be applicable retroactively for past calendar years.
We recommend the benefits so far wage tax handed over Smartphones or software within the framework of Income tax assessment as to apply tax-free assignment of use of and to apply for a tax refund. Tip: with the tax-free transfer of operational data processing and telecommunications equipment as well as software, payment arrangements can be fashion for employers and workers alike are beneficial. Employers can reduce their payroll taxes and workers receive a higher net remuneration. Please contact us! Can advise the ETL tax advisors. Equestrian is more expensive so far, shipments of horses are subject to the reduced rate of tax of 7%.
That should change after July 1, 2012. The Federal Government plans to submit the rule tax rate of 19% and shipments of horses. Buying a horse as an individual, must Access so that in the future more deeply in the Pocket, because prices will probably rise by increasing the sales tax. The change in the law is based on a judgment of the European Court of Justice. The European Commission had sued Germany because of the reduced tax rate for horses and get right.
Auer Witte Thiel welcomes the ruling of the Federal Supreme Court: now, landlord for non-payment of increased operating costs can terminate Munich August 2012: with its judgment of July 18, 2012, the Federal Supreme Court is breaking new ground in the law of tenancy. Landlord get an effective tool at hand to enforce increased operating costs compared to their tenants, so the law firm Auer Witte Thiel. Auer Witte Thiel informed about the new legal situation. Arrangements advance payment via the operating costs can be found in almost any lease and prevent financial risks tenants such as landlord. It comes to a general price increase, dispute ensues experiences Auer Witte Thiel, often between the parties to the proportionality of the boost. According to BGB, the landlord has the right to increase the advance payments (section 560 (4) BGB), unless she has no formal and substantive errors.
However, faulty boost request not to pay the lessee is obliged (judgment of 15.05.2012, AZ.) VIII ZR 246/11). So, the tenant in the event of a failure to pay of the increase in operating costs must reckon with an eviction. Because residues of more than one or two months rent running through non-payment of operating costs, the landlord may terminate with immediate effect and without payment, Court (judgment of 18.07.2012, AZ.) VIII ZR 1/11). There is a big difference to the previous case-law, where the landlord had to sue the tenant in case of not paid increased operating costs bills only on the payment of the outstanding amount. Terminate without notice he allowed him only after had been given place its payment claim in court, and this decision has become final. Now no final conviction must be preceded by the termination with the current ruling.
Unilaterally increased the operating costs the landlord and the tenant does not pay, can he now directly pronounce the termination and the publication of housing demand, so Auer Witte Thiel. As examined in the framework of the eviction, whether the increase in operating costs was justified, the lessee is not also worthy of protection. The possible eviction of tenant is however in the right will be rejected and the landlord has to pay all costs (including legal costs). There is more information on the subject of operating costs on. Here, Auer Witte Thiel’s lawyers informed about important legal issues and current judgments. About the law firm Auer Witte Thiel, the specialization areas of focus and the development of core competencies in certain disciplines are indispensable in the legal services sector. Auer Witte Thiel is a business law oriented law firm and represents several German insurance companies. The firm Auer Witte Thiel is Munich. How to contact with Auer Witte Thiel lawyers Bayerstrasse 27 80335 Munich phone: 089/59 98 97 60 fax: 089 / 550 38 71 E-Mail: Web: