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How does it work. The Rhineland Church declares its solidarity with the victims of the civil war and President Manfred Rekowski has issued a call to prayer for the people of Syria. On the occasion of the centenary of the end of the First World War, the Regional Synod has adopted a peace statement. It also includes demands for the removal of nuclear weapons and putting a stop to arms exports.

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President Manfred Rekowski reported to the Regional Synod on the events that had been of greatest importance for the church. One of the conclusions is that the voices of the refugees themselves are hardly ever heard, according to Ralf Peter Reimann, internet officer of the Rhineland Church and a member of the Steering Group for the project. It was the biggest Germany-wide celebration for the close of the Reformation Anniversary year. The Gala held in the Bonn Telekom Dome included prominent guests such as the television presenter Ralph Caspers, Football League trainer Heiko Herrlich and comedian Willibert Pauels, all of whom were able to bear witness to the fact that Luther is still an inspiration for today.

An impetus for the Church in a digital age: the Church Online barcamp met last weekend in Cologne. A barcamp is an open conference with open workshops, the contents and procedure of which is developed and shaped by the participants themselves. They provide encouragement and support at a time which is often marked by mixed emotions.

Calls for joint action came at the end of Conference of the International Council of Christians and Jews. Speakers at the meeting of the umbrella organisation emphasised that with regard to co-operation, dialogue was begun in the immediate post-war years and is still in its early stages. Over the period of a year a group of eight-year-olds get to know their church community and gather positive experiences, four years before they eventually start their formal confirmation classes.

Military intervention is not necessarily the appropriate option, since it may well be possible to resolve conflicts through peaceful means. The first group of peacemakers trained by the Rhineland Church have been learning about what sort of models there are for this. They have then been passing on their knowledge to school children and youth groups. President Donald Trump is splitting American church congregations. In the Evangelical Church in the Rhineland the fact of women in ministry is taken for granted.

How do those women who are affected deal with this? Federal German laws bear witness to tolerance in respect of gender justice. But society is lagging behind. Representatives of Protestant Churches in Germany and Namibia met at the end of January in the city of Okahandja in Namibia, to commemorate the genocide committed by the German colonial troops against the Herero and Nama people during the years from to Going beyond the need for emergency aid, there is now a move to establish ongoing assistance for refugees who are stranded in northern Greece. This is being made possible with support from the Evangelical Church in the Rhineland.

Three representatives of the Evangelical Church in the Rhineland, the Evangelical Church of Westphalia and the Roman Catholic Diocese of Essen signed a joint declaration and agreed on concrete forms of co-operation in local community development, as well as working together in a variety of different fields of church activity and areas of responsibility. The Evangelical Church in the Rhineland is a church linked by a global network to many different international partners abroad as well as within Germany itself.

From now on everyone will be able to get immediate information about us on our new English-language website, including information about our history, our structure, what we do and what we believe. At the closing Press Conference, President Manfred Rekowski gave a summary of what were for him the most important aspects of the Regional Synod The new composition of the church executive board, with one substitute representative.

Nine members were elected or re-elected. The remaining members did not stand for election according to the rules of rotation. The maintenance of trademark protection for historic luxury brands requires a lasting and serious use. In the past, the Federal Labor Court Bundesarbeitsgericht ruled that even unreasonable directives by the employer were binding for the employee until a court adjudicated about the reasonableness and thus binding force of the directive.

This jurisdiction might change. Many developing countries report uncertainties and difficulties in conducting comparability analyses, in particular, the scarcity of the financial data necessary to carry out a comparability analysis. Supplies made by a Dutch BV to its German customer from consignment stock located in Germany do not qualify as intra-Community supplies and, therefore, are subject to VAT.

The Croatian tax payers, members of the multinational groups that have consolidated revenues of min.

Deloitte Tax-News: German Tax and Legal News

The nullity of the trust agreement can lead to the ineffectiveness of the legally linked share transfer agreement. The German Investment Tax Reform Act published in the Federal Law Gazette on July 26, raises a great number of practical questions — notwithstanding the objective to simplify the taxation of investment income which has been emphasised during the entire legislative procedure. The draft circular released by the Federal Ministry of Finance aims to clarify some of these questions.

Dual consolidated loss rules apply only in the case of a loss at the consolidated group level, not at the entity level. From this date on, a permanent use of temporary workers will no longer be possible. What is the essence of the draft Transparent Remuneration Law and what should employers consider already now? Provision of Mutual Legal Assistance in foreign bribery offences, examined within the framework of German — Turkish relations. Redemption of shares in a German GmbH: drop-in registered letter fulfills the formal requirements of a registered letter according to sec. The German Federal Ministry of Finance recently published a discussion paper on the amendment of the Decree on the type, content and extent of the transfer pricing documentation.

VAT Group — organizational integration can exist even if the management boards of the controlling and the affiliated companies are not identical. Missing participation of Representative Body for Severely Disabled Employees before notice of dismissal is given makes dismissal invalid. Limit would apply to royalty payments made to recipients benefiting from non-nexus-based, low-taxed IP Regime.


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There are many small changes, which should be noticed. Supplies via call-off-stock can be zero rated intra-community supplies if certain conditions are fulfilled. Taxpayers would be subject to increased duties to cooperate, and financial institutions would be subject to increased disclosure requirements. The State Labor Court of Rheinland-Pfalz had to decide on the consequences arising from a secret recording of a staff appraisal by using a smartphone. Limit would apply to royalty payments made to recipients benefiting from non-nexus-based, low-taxed IP regime.

CbC and master file reporting requirements and additional relief from general change-in-ownership rule introduced. The IPT is economically paid by the insured party, but the actual payment to the tax authority is usually made by the insurance company. Even where a monopsony demand monopoly of the Public Authorities is given, there is room for establishing a market price within the meaning of public price law. If due date is more than two years after the supply, the installment may be treated as a bad debt so that full VAT liability would arise only after payment is received.

Deduction of extra hours in case of an exemption from the work duties during dismissal notice period remains unaffected by later inability to work. The extraordinary information right of the limited partner is to be differentiated from the right to review the annual financial statement and can also serve to verify the business activities of the general partner. It is targeting hybrid mismatches with third countries and would require Member States to enact domestic legislation by 31 December at the latest.

The Brexit will affect cross-border restructurings relating to the UK — we show you the changes you can expect. A sham contract for work between lender and hirer does not necessarily lead to an invalid temporary personnel leasing. Continuation of same business operations would allow use of NOL carryforwards after a harmful change-in-ownership. Contingent liability of shareholders according to the BGH rulings dated 24 January and 10 May - Contingent liability of shareholders for compensation payments to exiting shareholder.

Treaty override provisions apply to treaties that entered into force after the treaty override provisions were introduced. The differing VAT treatment applied by the German tax authorities to mandatory rebates to private and public health insurers may not be in line with the EU Charter of Fundamental Rights.

Changes to sec.

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The subscriber of a share capital increase has a right of rescission in case the capital measure is not executed within a reasonable period. On June 23, , the majority of British voters decided to leave the EU, however this will not happen immediately. In the next few months and probably years negotiations will take place between the EU and Great Britain on their relationship after the exit.

During this negotiation period, companies should keep an eye on the related fiscal and legal issues.

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An upstream merger does not fulfill all of the criteria of a disposal due to lack of consideration from the perspective of the transferring entity. Voluntary disclosure protecting corporate bodies against criminal prosecution and enterprises against regulatory fines. The director of a UK Limited can also be liable for payments made after insolvency pursuant to Sec. The existence of a Tax CMS can affect whether a taxpayer can be charged for willful or grossly negligent failure to comply.

Transfer of co-ownership shares in goods may be considered a supply of goods potentially qualifying for the VAT exemption for intra-community supplies. An active holding company generally can recover input VAT and partnerships may be a controlled company in a VAT group.


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Submission of scanned invoice copies is sufficient for input VAT refund under the special refund procedure for EU residents.