Tax law/managing director: Vat departure from managing director activity

Martin J. Warm, attorney // specialist lawyer for tax law // specialist lawyer for industrial law/lawyer for the middle class in Paderborn (openPR) - the activity of a GmbH managing director not already is due to the instruction right of the company meeting as not-independently too qualify. For the classification of the activity of a GmbH managing director the overall view of conditions is determining (fG Cologne, 6-K-2049/05, judgement of 19.09.2006). For and against the independence speaking characteristics are to be weighed against each other, whereby individual characteristics are if necessary different to weights. Substantial weight comes to the characteristic of the contractor's risk in form of the remuneration risk. If a remuneration is not paid for down-times, this speaks for independence, against what the fundamental exemption speaks of a fortune risk of the gainful employment for the Nichtselbständigkeit. (Source: Lexinform)

Communicated of: Attorney TEAM.de warm & Kanzlsperger in Paderborn, attorney Martin J. Warm, Fachanwalt for industrial law, specialist lawyer for tax law, lawyer for middle class and economics www.rechtsanwalt-in-paderborn.de; www.rechtsanwalts-TEAM.de

Attorney TEAM.de
Warmly & Kanzlsperger
in office community

Attorney
Martin J. Warm

Specialist lawyer for tax law
Specialist lawyer for industrial law

Their attorney partner with emphasis
Corporate law. Enterprise right.
Industrial law. Treaty right. Commercial law

Vattmannstrasse 5
33100 Paderborn
Telephone: 0 52 51/52 48 - 0
Fax: 0 52 51/52 48 - 48
mailto:warm@rechtsanwalts-TEAM.de
Internet: www.rechtsanwalts-TEAM.de

Attorney TEAM.de warm & Kanzlsperger in Paderborn - lawyers for the middle class in private law and commercial law - a modern law office with emphasis industrial law for employee, industrial law for employer, bank right, labor management relations right, vomit, non-profit character right, managing director, corporate law, GmbH right, commercial law, collection right, EDP right, insolvency law, IT-right, capital investor protection, limited partnership, protection against dismissal law, right for operational age precaution (bAV), reorganization right, tax law, steering wheel meeting right, law on societies/donation right, treaty right, enterprise right, commercial law.

As an attorney locally we are active as competent partners in office community and interdisciplinary co-operation with chartered accoutants, tax counsels and swore in accountants in all questions of the restaurant civil law.

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