Locomore is taking conscious and slow travelling one step further. Since December, the bright orange train compiled of upcycled s train wagons is operating on green electricity between Stuttgart and Berlin and is bringing Berliners by choice home safely for the Holidays. With the business ticket you get more space for working, a comfortable cushion, newspapers as well as snacks and drinks.
Managing Director Derek Ladewig already founded Locomore in with the goal of getting an alternative to the Deutsche Bahn on the tracks. But a romantic one. The ticket prices are fair and cheaper than comparable offers by DB. A railwayman-Christmas-fairy tale, of which we someday hope to be able to say: and they railroaded happily ever after.
The first contract, the first client, the first million. Talk about success? Anyone can do that. But about mistakes? Admitting that you trusted the wrong person, bet too much money on the wrong horse, looked the other way for too long? The long-time column about economic failure reaches its climax now with a collection of honest confessions. And so Manfred Maus, co-founder of the OBI markets, tells us about when he looked away as bribe money was flowing through his company.
Or the former chairman of the board of Hannover Finanz recounts relying on overzealous managers. Architect Meinhard von Gerkan trusted shady clients. No path is a straight line, not even those that seem successful.
An intimate, direct and informative book that makes the life experience of big names tangible to us. Which makes him something like the advocate of the DNA of Berlin. In the magazine Berliner Wirtschaft, he regularly writes about exciting companies like MMW and entrepreneurs like our Julia , he hosts, he gives talks, he plans and organises events, specialist conferences and exhibitions. And on top of all this, he is founder and chairman of the Medienliga Berlin-Brandenburg a media football league , in which 32 teams — from Flux FM to Vice Magazine, Der Tagesspiegel to X-Filme — play football in two leagues, fighting for promotion or against relegation, for the championship and the cup.
A word, Mr.
Houllebecq, B. Vian, T. Mann, R. Contact: j. That is, by the way, more than the digital industry and the start-ups. That says it all, really.
Mick Jagger as a film producer and Helmut Newton as set photographer. What would you do without a computer? I would enjoy being offline, relax and realise that life works without a computer as well.
Which moment changed everything? When I returned from Spain and landed in Berlin, more or less by chance. Which problem would you like to solve? That in Berlin — despite the economic boom — every third child is still living below the poverty line. A penguin wearing a sombrero comes into a bar and says: Can you change your whole life in a day? Your favourite swear word? Vollpfosten German for something like a total spoon.
How can someone impress you? By not taking themselves too seriously and not succumbing to every hype, but questioning things — especially regarding spreading opinions in digital media. What would you like to be better at? Being more patient and cooking. I can hack the basics, though. What would you cook for us if we came to visit you at home? Because I will have run out of basics, I would take you out for the in my opinion best sushi in Berlin made by the probably only Turkish sushi-chef of the city.
What are you most afraid of? That our thinking is too black and white and we might forget that beside the digital world there is an analogue world on which our cognitive capabilities, for example, are based. When was the last time you tried something new and what was it? At the beginning of this month, I went to Ireland to learn to surf. Straight away, but somewhere warmer… However, Ireland really is a beautiful Island. What should no one know about you? Which question should we have asked you? He has spent almost his whole life taking pictures, for all the greats, but shows no signs of growing tired of them.
Because looking means sensing, remembering, collecting impressions and feelings. From all his travels — which were pretty many in three decades — Renner wrote personal lines on innumerable postcards to his wife and, later on, his sons. And now the sender himself has put them together in a personal book that takes us on a journey around the world that makes us yearn for wide open spaces and undiscovered places. And brings us really close to the photographer, traveller and friend Ivo von Renner.
In over post cards, the seemingly insurmountable distance between home and wanderlust becomes smaller. And the pictures, at the same time, document the world and Renner himself. Well alright, here it is! On Monday evening, we were sitting together at our MMW Christmas party, looking back on the past year and thinking about which things we wanted to tackle next year and how to go about it, when — push message by push message — news about the events at Breitscheidplatz reached us.
We stopped in our tracks, contacted our family and friends, spoke about our feelings. Different than before. Calmer, humbler. Everyone kept their answer to themselves. Together, we want to contribute to supporting love, understanding, responsibility and constructive cooperation, to eliminating borders in our minds and to making humanity move closer together again. We are sad and our thoughts are with all victims of violence and terror everywhere. At Christmas, we celebrate love — to our dearest but also to our neighbours. We wish for the strength, for you and for ourselves, to resist anger and rejection and to hold on to love.
Berlin is lively, colourful, crazy. Berlin parties, Berlin laughs, Berlin dances. Even now, especially now. Not to face reality with the bass-line of ignorance, not to suppress or to desperately demonstrate. Just for our own good and sometimes, for the good of others. Our friends from the Prince Charles are giving a party that perfectly combines zest and sense: refuge.
And give, by the by, refuge. Because all of the money spent by the party crowd that evening goes straight to those who invest it best. As we know from our charity concert within the framework of the Haitian Heroes photo exhibition, the Prince Charles has always been a good place to give beneficence a colourful face. Because conscious partying is more than just a catch phrase. We wish you a meaningful advent! If you follow the moon cycle, the year only counts days. The remaining days are outside of time.
Says mythology, at least. We can make use of these old beliefs. From December 24th to January 5th, we can step into other worlds and into ourselves. Understand the time around the turn of the year as a time to pause, to have a look back and a look ahead. Bele Irle accompanies people in change processes and has drawn up a modern tool for contemplation from her own experience and traditional customs: her ebook takes us through the 12 Days, giving us impulses for thought, for exchange, for pausing.
Law includes measures to protect taxpayers from disadvantageous consequences resulting from Brexit. With the 5th EU Anti-Money Laundering Directive, the European legislator now intends to further improve the preventive regime, with the aim of more effectively combatting money laundering practices and terrorist financing. Several recent tax audits have shown an increased interest from tax inspectors in business expenses incurred for online advertising. European Commission considers German exit tax rules on capital gains taxation too restrictive in relation to EEA member states.
Deviation from the previous interpretation of Section a 1 German Civil Code in the case of opened insolvency proceedings: Decision of ECJ could substantially increase the risk of additional costs for the purchaser. Lower tax court of Baden-Wuerttemberg considers CFC income exempt from trade tax in years up to and including FY 15, and questions whether subjecting such income to trade tax in subsequent years is compatible with EU law.
Germany: Promoting cross-border e-commerce B2C - Facilitating business through the new rules as of RETT intragroup exemption does not constitute state aid because it prevents excessive taxation and relies on objective criteria in line with objective and purpose of the RETT law. The judgement of the Thuringia Labor Court of 16 May clarified the question of the accessibility of the employee: An employee filed a lawsuit against the warning of his employer, who wanted him to have the private mobile phone number to set up an on-call duty against the employee's will. Rightly so, as the LAG Thuringia emphasized.
The request to communicate the private mobile telephone number was a considerable encroachment on the employee's right of personality. Long-standing dispute about tax consequences of down-stream merger of a company with foreign shareholders decided in favor of the tax authorities. The German legislator wants to extend the possibilities for an orderly change into a German legal form available to companies affected by Brexit and extend time limits for cross-border mergers involving UK entities as transferring company.
Contrary tendencies become apparent in the UK. In case of individuals who no longer act as managing directors this can lead to liability issues with respect to irregularities that occurred during their time in office. Necessary amendment to internal processes due to current ECJ-rulings regarding forfeiture of vacation claims. Draft law includes measures to protect taxpayers from disadvantageous consequences resulting from Brexit. CJEU rules that German trade tax rules that impose stricter conditions for the deduction of profits from shareholdings in a non-EU company than from German shareholdings violate the EU free movement of capital principle.
Even a temporarily paid transition grant may constitute an insured benefit of company pension which is insolvency protected by the pension protection fund. Amended guidance aims to alleviate the notification requirement for changes in ownership of foreign publicly traded companies. Services provided by a foreign head office to a German branch belonging to a VAT group would be taxable in Germany under the reverse charge procedure. Hong Kong's transfer pricing TP laws were passed on In the following, Deloitte summaries the important points that businesses should pay attention to as they consider the implications of the changes, and plan for future regulatory compliance.
The Federal Constitutional Court recently clarified that the interpretation of the Federal Labor Court regarding a prior employment as to time-limited employment contracts not being based on justifying reasons is unconstitutional. For the Commission, this decision is a serious setback, with potentially far-reaching consequences.
The main reasons of the Court can be inferred from the Opinion of Advocate General Vahl, who denies the selectivity of the restructuring clause in the present case because it only restores the general ability to offset loss as the reference system in cases of companies in need of restructuring.
ICOs are increasingly attracting interest as an alternative form of corporate financing. Young technology companies raise record amounts in funding. Investors seek high profits. Regulatory authorities point out risks of loss. This article discusses selected regulatory and private law issues arising in the context of ICOs.
Annas erste Erfahrungen in der Liebe (German Edition) - Kindle edition by Vanessa Sowak. Download it once and read it on your Kindle device, PC, phones or. Anna & Eva: Nur eine Frage der Liebe (German Edition) - Kindle edition by J. Walther. Download it once and read it on your Be the first to review this item.
The non-payment of the compensation for non-competition may cause a legally effective renunciation from post-contractual non-competition with future effect — even in unintentional form of an enraged email. The Local Court of Charlottenburg denied the registration of the GmbH with the Commercial Register, claiming that notarization procedures in Bern are not equivalent to notarization procedures in Germany.
Plainly, he is a talented sport horse, but he also has such an excellent character. They were extremely professional and easy to work with. Their team does all the work for you and you are guaranteed to have a positive experience with great results. Catgirl lives now in Texas, USA. We will keep you updated on our progress and look forward to buying more superb horses from you in the future!!! The psychedelic ethnographic cinema of Ben Russell — filmmaker, artist, curator — challenges conventions of documentary representation from within, to produce intense, hypnotic and hallucinating experiences between experimental cinema and a form of speculative ethnography.
It views the notarization procedures as equivalent and, therefore, the GmbH as validly incorporated. EU law does not preclude a national provision allowing the parties to an employment contract - without any further conditions - to postpone, possibly several times, the agreed termination of the employment relationship upon reaching the statutory retirement age by an agreement during the employment relationship. Court considers interest rate for and thereafter to be an unsubstantiated surcharge on additional tax payments.
The regulation entered into force on March 22, and will apply — in time for the Christmas business — from December 3, onwards. It follows other measures taken by the EU before, such as the ban on roaming charges, the modernization of data protection laws and the allowance of cross-border portability of online content.
The present article outlines the key aspects of the new regulation. Since October 1, , German companies are required to disclose their beneficial owners by way of notification to the Transparency Register. This article discusses relevant practical constellations in which such notification is not required due to exceptions or legal fiction of notification. Following the market economy reforms of the late s, the importance of trade ties between companies located in the People's Republic of China has constantly been on the rise.
In recent years, the role of Chinese outbound investments has undergone considerable change and has been subject to ever stricter regulation. Some of the rules applicable to Chinese outbound investments have recently, with effect as of March 1, , been modified. The present article takes a closer look at the current legal framework for Chinese outbound investments.
On the one hand, the Court specifies the requirements for representation regulations in articles of association of a GmbH. The guidance confirms that Germany will not impose VAT on cryptocurrency used as a form of payment. Tax authorities respond to recent CJEU decisions and provide guidance how to apply German anti-treaty shopping rules in line with EU law.
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. 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.
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. 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. From this date on, a permanent use of temporary workers will no longer be possible.