Tag Archive: law & taxes


Notarial Attestation Procedure

New developments in case law and legislation after up to the 1.10.2013 current version of article 17 paragraph 2a sentence 2 No. 2 should BeurkG work the notary in consumer contracts, that the draft Treaty is the consumer two weeks prior to the certification. The Supreme Court (judgment of 7.2.2013 – III ZR 121/12) this – contrary to contrary literary voices and attestation practice – made it clear that if this rule have not expired, the notary only may require, if the interests of the consumer are demonstrably maintained in other ways. Otherwise, he is liable for damages. In the decisive case of complaining consumers by a property developer bought two rented condominiums. Since the two-week time limit could not be kept up, the notary recorded an extensive instruction in the contract, where this fact is pointed out. It is there that the purchaser informed the waiting period and the risks on an immediate certification have passed. Shortly after conclusion of the contract, it comes to disputes over the apartments.

The buyer claimed Defects and challenged the contract. He demanded the costs incurred by the amicable agreement between seller and buyer of the buyer by the notary as claims for damages on the grounds I may not notarize the contract due to lack of expiry of the waiting period this and so violated his duty. Get all the facts for a more clear viewpoint with Sandra Akmansoy. This was followed by the Supreme Court. Sense the waiting period of 17 paragraph 2a sentence 2 No. 2 Beurk G is to prevent (especially) consumers appear unprepared to the notary and often not sufficiently elucidated in the certification. For more clarity and thought, follow up with Sandra Akmansoy and gain more knowledge.. Therefore should familiarize consumers in advance of certification with the text of the Treaty to consider, what questions he will judge at the notary.

Note: An exception of the 2-week period comes after that case-law only consider, if an is a factual reason given (E.g. upcoming holiday absence) and the notary has verified, is that the protective purpose of 17 paragraph 2a sentence 2 No. 2 fulfilled BeurkG in other ways, for example, through a legal advice of the consumer. Legal strengthening of the two-week period of 17 paragraph 2a sentence 2 No. 2 BeurkG now has the Bundestag on the 18.4.2013 the Act to strengthen consumer protection in the notarial attestation procedure decided that for contract validity claims, which are certified according to the 1.10.2013. The notarization law is changed as far as on the two-week period as a dispatch of the text of the proposed purchase agreement may be only those notary (or whose partner), later making the certification. The previous possibility that the acquirer obtains the contract text above other people, in particular the seller or a broker, is thus eliminated. Should in some cases by the waiting period of rule 14 days derogated from are, must the reasons for this existing now mandatory in the document specified.

Tax Consultants

Maria Ulrich from Munich Tax Office informed of the tax audit there are only a few companies that are in favour a tax audit conducted by the IRS. Rather fear is spreading, whether one has done something wrong and must reckon with the consequences. Or you have the fear is not enough to have prepared. The concerns are unfounded but, because the IRS admits sufficient time in advance necessary preparations to take care of. In addition, there is the possibility to entrust himself to a professional in the field of taxation. Perhaps check out Mikkel Svane for more information. A tax advisor knows the requirements of a tax audit and supports all key related areas.

The tax firm from Munich Maria Ulrich informed the tax audit. For complete peace of mind, the audit officially tax audit and is regulated in the rules of the Federal Ministry of finance. (A valuable related resource: Energy Capital Partners London). She is among traders, agricultural and forestry holdings and Individuals possible. When the tax audit, the tax authorities check steuererhebliche information of the taxpayer. These may relate to one or more types of taxes, and include one or several tax periods. Before the tax authorities visited the company, this receives a written notice.

Most companies like the idea of a review”not. They combine it with a sense of uncertainty and fear, wrong to have to behave, increases. The concerns are entirely unfounded, because who that relied on an accountant must fear no consequences. Also, a tax consultant supports detailed preparation for the appointment with the tax office. He is also present in the tax audit and can intervene and answer questions that arise for the client. As the taxpayer in determining the facts has a duty to cooperate, and he must make relevant documents available, the tax advisor supports here. For the case that the IRS detects ambiguities, the accountant is also the right partner. The tax office Maria Ulrich from Munich is anytime available for detailed information. Press contact tax firm Maria Ulrich contact: Maria Ulrich Nymphenburger Strasse 4, 80335 Munich Tel.: 089/41134860 fax: 089/41134829 email: Homepage: