Finanzgericht Dusseldorf


Maria Ulrich from Munich Tax Office informed that if the Federal Government for life fails, is already painful. Nobody has wished a divorce. Not only the emotional component plays a role. Also the financial, because divorce is associated with costs. In addition to court and Attorney’s fees even more burdensome issues arise. A news judgment of the Finanzgericht Dusseldorf ensures a small consolation, because the costs are fully tax deductible. Inform the tax office Maria Ulrich from Munich.

Total cost are able to deduct the sentence spoken by the Finanzgericht Dusseldorf by the 19.02.2013, AZ. 10 K 2392/12 offers in addition to the often painful divorce matter a small consolation, by total expenses as extraordinary burden tax take effect allowing ITA according to 33 to the deduction. The case: A spouse wanted to contact the Court and Attorney costs amounting to a total 8.195 for divorce. Even those were included in the total cost in the context of the Compensatory equalisation and the post-divorce maintenance are caused. The IRS saw only the occasion as extraordinary burden tax to recognise the actual divorce costs and the cost of the supply balance. It wanted to disregard the equalisation and the maintenance claims against. The Finanzgericht Dusseldorf decided otherwise: in favour of the spouse. According to this, the total expenses as extraordinary burden shall be considered. 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.

HRB Facts


Therefore, the question arises: flat statements of fact in a process are sufficient? To do this you need to know: the Court can assess on the basis of the facts presented by the plaintiff (as true to), whether the conditions of the basis of claims for compensation are met. The action meets these requirements, may not be required that more facts are presented. The lawsuit then no longer has further substantiated”to such facts that relate to the time and the operation of certain events. Lawyer grain it finds interesting that the Supreme Court itself admits that was not uncommon to observe in investor protection processes, standardized, apparently composed of boilerplate pleadings to be filed. It lacks the necessary reference to the specific case and the specific facts underlying these complaints. This is also our observation”, as lawyer grain. The Berlin Prosecutor by the GPC Law says, that these ratings the BGH were fire hazard for agents. “Because they make it easy investors to take intermediary liability.” Against this background, it is but reassuring that since 1 January 2013 a new law applies to commercial investment broker, keyword: section 34f GewO / financial investment agent Regulation (FinVermV).

Although the new advice is regulated and documentation duties can be felt, they by many as an additional burden but to the more liability safety lead. “But beware: these new consulting and documentation obligations since the beginning of the year also apply to investment investigators with an old” permission according to 34 c GewO, which thus still have the new permission. For these obligations, there is no transition period. “But correctly converts these advisory and documentation requirements, and is to, in particular in the design of the consulting Protocol, advised by us, can be prepared for potential liability processes”, Korn gives hope. Then no more lump-sum claims, is “then has butter on the fish in adhesion processes ‘!” so the statement of the Berlin Prosecutor. Oliver Korn to RA please consult: or 030 / 68 08 571-0 – the GPC law Rechtsanwaltsgesellschaft mbH is a law firm specializing in the financial services sector in the midst of the metropolis of Berlin GPC law Rechtsanwaltsgesellschaft mbH Frank Rottenbacher Duden Street 10, 10965 Berlin Tel (030) 68 08 57-10, fax (030) 68 08 57 – 19 register Court: Amtsgericht Charlottenburg, HRB 120173 B CEO: accountant Daniel Ziska, Lawyer Oliver Korn, lawyer Dietmar Gorizia