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Simply convincing. The premier Porsche Design Tower project: exclusive living in an ocean-front residential complex. Subscribe to the newsletter and never miss the latest styles, exclusive sales, event invitations and more. No adjustments to prior purchases.

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We also share information about your use of our website with our analytics partners. Our Affiliates may aggregate this information with other information that you have provided to them or that you have collected as part of your use of the Services. You agree to our cookies if you continue to use our website. Please activate JavaScript in your Webbrowser. Foreign parent companies are subject to German insurance premium tax on premiums paid in connection with risks situated in Germany, if neither the insurer nor the policyholder is resident in Germany.

The insured parent company is obliged to report and pay the insurance premium tax. Its German subsidiaries are liable for the tax. The ruling concerns the application of TOMS to business transactions and the application of simplified methods to calculate the margin.


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This decision is set to have significant implications for the entire travel industry. As every year, has also important changes in the area of wage tax and the social security right. This article lists the most important changes you need to know for your current wage tax billing. The German tax authorities have issued their annual guidance on the filing deadlines for the tax returns.

The filing deadline for these returns is May 31, In cases where the tax returns are prepared by an external tax advisor, the filing deadline is typically extended to December 31, Rules are incompatible with EU parent-subsidiary directive and freedom of establishment principle.

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The Federal Labor Court decided to ask the ECJ for a preliminary ruling on the impact of temporary workers on employee thresholds for collective dismissal notifications. The addback applies regardless of whether dividend distributions are tax-exempt as previously taxed CFC income. 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.

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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. 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.

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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. There are many small changes, which should be noticed.

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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.

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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. JavaScript seems to be disabled in your browser. You must have JavaScript enabled in your browser to utilize the functionality of this website. Dehydrated culture media belong to the group of culture media and are used in many microbiological laboratories for the cultivation of microorganisms, cells, tissues or small plants.

A distinction is made between solid culture medium and liquid culture solution nutrient media. These in turn are available in ready-to-use and dehydrated form. Merck produces dehydrated culture media in low-dust granulate form. Compared to powder media, this offers distinct advantages: the inhalation of hazardous substances is reduced, workplace contamination is reduced, the medium has a long shelf life and the granules are easily wettable, which in turn leads to homogeneous dissolution and mixing of the dry medium in the liquid.

The use of Merck ready-to-use culture media does not require any preparation. It therefore saves time and money. Oxoid also offers a large selection of dehydrated culture media. The simultaneous use of some of the most commonly used formulations for culture media on a chromogenic double plate offers the possibility of obtaining precise and accurate results quickly.

Furthermore you will find culture media and supplements of our own brand Dinkelberg analytics in our shop. They are a qualitatively equivalent, but an inexpensive alternative. Do you have any questions about our products? Please do not hesitate to contact us. We will help you choose the right product for your laboratory application. Items 1 to 50 of total.


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