Thus is a star thrown out into the void and into the icy breath of solitude. Und also sprach das alte Weiblein: "Du gehst zu Frauen? Vergiss die Peitsche nicht! Do not forget the whip! Noch klingt fremd die Lehre: "stirb zur rechten Zeit! Wahrlich, ein Ziel hatte Zarathustra, er warf seinen Ball: nun seid ihr Freunde meines Zieles Erbe, euch werfe ich den goldenen Ball zu. Lieber als Alles sehe ich euch, meine Freunde, den goldenen Ball werfen! Und so verziehe ich noch ein Wenig auf Erden: verzeiht es mir!
The doctrine still sounds strange: "Die at the right time!
Verily, Zarathustra had a goal; he threw his ball: now you, my friends, are the heirs of my goal; to you I throw my golden ball. More than anything, I like to see you, my friends, throwing the golden ball!
And so I still linger a little on the earth: forgive me for that! Eure schenkende Liebe und eure Erkenntniss diene dem Sinn der Erde! Ach, es gab immer so viel verflogene Tugend! Remain faithful to the earth, my brothers, with the power of your virtue! Let your gift-giving love and your knowledge serve the meaning of the earth! Thus I beg and beseech you. Do not let them fly away from earthly things and beat with their wings against eternal walls!
Alas, there has always been so much virtue that has flown away! Und warum wollt ihr nicht an meinem Kranze rupfen? Aber was liegt an Zarathustra! Ihr hattet euch noch nicht gesucht: da fandet ihr mich. Nun heisse ich euch, mich verlieren und euch finden; und erst, wenn ihr mich Alle verleugnet habt, will ich euch wiederkehren. One repays a teacher badly if one always remains nothing but a pupil. And why do you not want to pluck at my wreath? But what matters Zarathustra! You had not yet sought yourselves: and you found me. Thus do all believers; therefore all faith amounts to so little.
Now I bid you lose me and find yourselves; and only when you have all denied me will I return to you. Verily it is annoying to give to them, and it is annoying not to give to them. For, what does not exist cannot will; but what is in existence, how could that still want existence! Thus the highest evil belongs to the highest goodness: but this is creative. Thoughts that come on doves' feet guide the world.
That is what your purity is to me now, that there is no eternal spider or spider web of reason; that you are to me a dance floor for divine accidents, that you are to me a divine table for divine dice and dice players! He, however, creates man's goal and gives the earth its meaning and its future. For creators are hard. Stich ihnen die Augen aus!
It is not enough for me that lightning no longer does any harm. I do not wish to conduct it away: it shall learn to work for me. My wisdom has long gathered like a cloud; it is becoming stiller and darker. Thus does every wisdom that is yet to give birth to lightning bolts. For these men of today I do not wish to be light , or to be called light. These I wish to blind. Lightning of my wisdom! Ein Wurf missrieth euch. Ihr lerntet nicht spielen und spotten, wie man spielen und spotten muss! Sitzen wir nicht immer an einem grossen Spott- und Spieltische? Missrieth aber der Mensch: wohlan!
Shy, ashamed, awkward, like a tiger whose leap has failed: thus I have often seen you slink aside, you higher men. A throw had failed you. But, you dice-throwers, what does it matter! You have not learned to gamble and jest as one must gamble and jest! Do we not always sit at a big jesting-and-gaming table?
And if something great has failed you, does it follow that you yourselves are failures? And if you yourselves are failures, does it follow that man is a failure? This crown of him who laughs, this rose-wreath crown: to you, my brothers, I throw this crown! Laughter I have pronounced holy; you higher men, learn to laugh! Oh Mensch! Gieb Acht! Was spricht die tiefe Mitternacht? Oh man, take care! What does the deep midnight declare? Are there not grounds for the suspicion that all philosophers, insofar as they were dogmatists, have been very inexpert about women?
That the gruesome seriousness, the clumsy obtrusiveness with which they have usually approached truth so far have been awkward and very improper methods for winning a woman's heart? If it is left standing at all! Die Physiologen sollten sich besinnen, den Selbsterhaltungstrieb als kardinalen Trieb eines organischen Wesens anzusetzen.
Physiologists should think before putting down the instinct of self-preservation as the cardinal instinct of an organic being. Every profound spirit needs a mask: even more, around every profound spirit a mask is growing continually, owing to the constantly false, namely shallow , interpretation of every word, every step, every sign of life he gives. Whoever despises himself still respects himself as one who despises. There are no moral phenomena at all, but only a moral interpretation of phenomena Und wenn du lange in einen Abgrund blickst, blickt der Abgrund auch in dich hinein. Whoever fights monsters should see to it that in the process he does not become a monster.
And when you look into the abyss, the abyss also looks into you. Whatever is done from love always occurs beyond good and evil. Every enhancement of the type "man" has so far been the work of an aristocratic society [ Es giebt Herren-Moral und Sklaven-Moral [ There are master morality and slave morality [ Die vornehme Seele hat Ehrfurcht vor sich. Rather it was "the good" themselves, that is to say, the noble, powerful, high-stationed and high-minded, who felt and established themselves and their actions as good [ The slave revolt in morality begins when ressentiment itself becomes creative and gives birth to values: the ressentiment of natures that are denied the true reaction, that of deeds, and compensate themselves with an imaginary revenge.
While every noble morality develops from a triumphant affirmation of itself, slave morality from the outset says No to what is "outside," what is "different," what is "not itself"; and this No is its creative deed. To demand of strength that it should not express itself as strength, that it should not be a desire to overcome, a desire to throw down, a desire to become master, a thirst for enemies and resistances and triumphs, is just as absurd as to demand of weakness that it should express itself as strength.
For just as the popular mind separates the lightning from its flash and takes the latter for an action , for the operation of a subject called lightning, so popular morality also separates strength from expressions of strength, as if there were a neutral substratum behind the strong man, which was free to express strength or not to do so. His existence on earth had no goal. Only sick music makes money today [ To live alone one must be a beast or a god, says Aristotle.
Oder Gott nur ein Fehlgriff des Menschen? Which is it, is man one of God's blunders or is God one of man's? Aus der Kriegsschule des Lebens. Out of life's school of war: What does not destroy me, makes me stronger. Hat man sein warum? He who has a why? You search? You would multiply yourself by ten, by a hundred? You seek followers? Seek zeros! Ich misstraue allen Systematikern und gehe ihnen aus dem Weg.
Der Wille zum System ist ein Mangel an Rechtschaffenheit. I mistrust all systematizers and I avoid them. The will to a system is a lack of integrity. Without music life would be a mistake. Nur die ergangenen Gedanken haben Werth. The sedentary life is the very sin against the Holy Spirit.
Only thoughts reached by walking have value. The disappointed one speaks. My formula for happiness: a Yes, a No, a straight line, a goal The concept "God" was until now the greatest objection to existence We deny God, we deny the responsibility in God: only thereby do we redeem the world. But this people has deliberately made itself stupid, for nearly a millennium: nowhere have the two greatest European narcotics, alcohol and Christianity, been abused more dissolutely. To die proudly when it is no longer possible to live proudly.
Death freely chosen, death at the right time, brightly and cheerfully accomplished amid children and witnesses: then a real farewell is still possible, as the one who is taking leave is still there [ Such a faith, however, is the highest of all possible faiths: I have baptized it with the name of Dionysus. Plato ist langweilig. Plato is boring.
Editorial Reviews. Review. Wenn einem das Wetter vor lauter Schönheit, das Essen vor lauter Wohlgeschmack und der Nachbar vor lauter lautem Optimismus . Liebesgrüße für jeden Tag. "Von großer Liebe und Leidenschaft kann nur eines heilen: die Ehe", schrieb Lauren Bacall. Das ist wahr. Doch es gibt auch.
Der Antichrist The Antichrist Einige werden posthu[m] geboren. Some are born posthumously. One must be honest in matters of the spirit to the point of hardness before one can even endure my seriousness and my passion. One must have become indifferent; one must never ask if the truth is useful or if it may prove our undoing. The predilection of strength for questions for which no one today has the courage; the courage for the forbidden [ Formula for our happiness: a Yes, a No, a straight line, a goal Morality is the best of all devices for leading mankind by the nose.
Was heisst denn rechtschaffen sein in geistigen Dingen? What, does it mean, after all to have integrity in matters of the spirit? That one is severe against one's heart, that one despises "beautiful sentiments," that one makes of every Yes and No a matter of conscience! That faith makes blessed under certain circumstances, that blessedness does not make of a fixed idea a true idea, that faith moves no mountains but puts mountains where there are none: a quick walk through a lunatic asylum enlightens one sufficiently about this.
My humanity is a constant self-overcoming. Ich kenne den Atheismus durchaus nicht als Ergebniss, noch weniger als Ereigniss: er versteht sich bei mir aus Instinkt. I do not by any means know atheism as a result; even less as an event: it is a matter of course with me, from instinct. I am too inquisitive, too questionable , too exuberant to stand for any gross answer. My formula for greatness in a human being is amor fati: that one wants nothing to be different, not forward, not backward, not in all eternity.
Ich selber bin noch nicht an der Zeit, Einige werden posthum geboren. The time for me hasn't come yet: some are born posthumously. Ich kenne mein Loos. Ich bin kein Mensch, ich bin Dynamit. I know my fate. I am no man, I am dynamite. Hat man mich verstanden? Have I been understood? Horace, Carmina I, xii , Why there are human beings, why there is "the human," should not even concern us: but why you are there, ask yourself that: and if you cannot find out why, then set for yourself goals, high and noble goals , and perish in pursuit of them!
I know of no better life purpose than to perish in pursuing the great and the impossible: animae magnae prodigus. Erzieher erziehn! To educate educators!
But the first ones must educate themselves! And for these I write. Das Individuum unbehaglich zu machen: meine Aufgabe! To make the individual uncomfortable : my task! Darf ich doch mitreden! May I really say it! My strongest characteristic is self-overcoming. And wherever I climb, my dog, who is called "Ego," follows me everywhere. Der Versucher. Es giebt vielerlei Augen. 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. 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. 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.
Revered mathematicians and computer scientists converge with young researchers in Heidelberg! To ensure we live up to our high technical standards at all times, we develop and manufacture televisions in Germany. His existence on earth had no goal. Es giebt vielerlei Augen. Deduction of extra hours in case of an exemption from the work duties during dismissal notice period remains unaffected by later inability to work. But there is also always some reason in madness [ We not only offer on-the-job-training but specific trainings i.
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. 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. 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. Submission of scanned invoice copies is sufficient for input VAT refund under the special refund procedure for EU residents. BMF clarifies conditions for input VAT refund from invoices for intra-community supplies or export supplies. Nontaxable persons may not participate in such a group as controlling entity.
The MOF has published a draft of new transparency rules for the energy and electricity tax, as well as changes to the energy and electricity tax ordinance. This year we miss the highlight of changes in the area of the wage tax and the social security right. A huge number of smaller changes should be noted. In this article, you will find the most important changes you need to know for the current wage tax billing. Determination of the parties of a supply of assets for leasing purposes depends on the contractual agreements.
Split transport transactions can be treated as direct supplies to the final destination provided that the customer is already identified at the commencement of the shipment. Intragroup restructuring may constitute an important reason for terminating tax consolidation before the end of the minimum five-year period. The place of supply for VAT purposes might be in Germany in the case of imports of small consignments, even if the supplier acts on behalf of the final customer.
The court has ruled that the German invoicing regulations in case of triangular supplies exceed the requirements in the EU VAT directive. The CJEU has ruled that the VAT exemption for the supply of fuel to seagoing vessels may be applied to intermediaries for supplies made before the last stage of the supply chain. BMF clarifies that refund of incorrectly charged VAT by the tax authorities requires the repayment of the amount to the recipient. A new circular clarifies and confirms the MOF position on the treatment of atypical silent partnerships under the tax consolidation rules.
As from January 1, , the Intrastat reporting threshold for arrivals will be increased from EUR , to EUR ,; the threshold for dispatches will remain unchanged. The guidance limited application to situations where full payment is received significantly later than the date of the supply to security held within the construction industry.
Input VAT incurred by a holding company on the acquisition of shareholdings in subsidiaries should be fully recoverable provided the holding actively manages the subsidiaries and makes no exempt supplies. Kirchensteuer OR katholische Suche Kirche. Please enter a key word or multiple key words.
German Tax and Legal News. Potential Brexit consequences you need to be aware of The Brexit will affect cross-border restructurings relating to the UK — we show you the changes you can expect. Financial Services. Public Sector. Real Estate. All dates.