ReleaseWire

Who said cyclists shouldn't have the added fun of flying when they've got five extra minutes to spare? Not Blue Trigger Lifestyle Invention. They're the innovative company giving Kickstarter crowdfunding campaign supporters a jacket that pulls double duty. With an innovative design and five minutes for the switch, the wearable will transform from a jacket into a stunt kite and vice versa. But how high will the gadget fly? With the optimum weather, KyteMe wearers will start to rise with a light breeze and become aloft with the wind at 20mph.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and www.grprainer.com/en explains: Corporation tax is paid by corporations, legal persons and estates. It is a particular form of income tax. In particular, limited companies, cooperatives, other entities governed by private law, as well as unincorporated associations, institutions, foundations etc. are liable for taxation. The taxable income is calculated on the basis of the tax balance sheet and numerous corrections arising respectively from the tax laws.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explains: In its judgment of 7 February 2013 (X ZB 286/11), the Federal Court of Justice (BGH) ruled that claims which are burdened with a right of segregation by virtue of a security assignation do not have to be incorporated into the basis for calculating the remuneration of the preliminary administrator. A possible justification is that the assignment is challengeable at the opening of insolvency proceedings, since the grounds of challenge only arise with the opening of insolvency proceedings which only the final administrator can assert.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explain: In accordance with the statutory provision of the Trademark Act (MarkenG), the registration of trademarks, among other things, is excluded with respect to those for which the goods or services lack any distinctive character.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London grprainer.com/en explain: In its judgment of 21 August 2012 (Az.: 3 Sa 234/12), the Rhineland-Palatinate Regional Labour Court (Landesarbeitsgericht (LAG)) decided that an employee has no right to a particular overall score from the preparation of an employer’s reference.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg Essen and London www.grprainer.com/en explains: The instant case concerned a marten infestation in the roof of a house. The Koblenz Higher Regional Court (judgment of 15 January 2013, Az.: 4 U 874/12) decided in favour of the purchaser. The sellers had stated at the time of the purchase that they were not aware of any hidden defect in the house. A few months later, however, the purchaser discovered damage that had emerged to the roof insulation from marten food and faeces.

Negligible defects in a new car which are a mere trifle are generally not a reason for rescission. However, minor defects that nevertheless by their character considerably affect the passengers represent an exception to this.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London grprainer.com/en explain: It emerged from the judgment that an interest in bringing proceedings against an election of the supervisory board of a stock corporation possibly does not lapse in the event of the supervisory board resigning. On the contrary, such an interest ought only to be absent if an election challenge has been brought.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London grprainer.com/en explain: In its judgment of 5 March 2013 (Az. 1 AZR 417/12), the Federal Labour Court (BAG) decided that age limits stipulated in work agreements, according to which the employment relationship shall cease after the end of the calendar month in which the employee reaches the retirement age for the statutory pension fund, are not discriminatory and thus fully effective.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explain: In recent years, the BAG has stated that holiday entitlements can accrue even in the case of an employment relationship that has been dormant for many years. It is, however, important to note that these entitlements will already have lapsed 15 months after the end of the year of leave.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London explains: After the withdrawal from a continuing obligation, data from an account that was created as an email account for a party may not be deleted until it is certain that the user no longer has any use for the data created, if the company has permitted its employees to private use of emails and the internet. In its judgment of 5 September 2012 (Az. 4 W 961/12), the Dresden Higher Regional Court decided that breaching this duty could trigger a claim for damages.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com/en explain: It is not uncommon at corporate groups and firms that are active in Europe and globally, for qualified workers to be posted to subsidiaries of the company abroad.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explain: In its judgment of 24 January 2013 (Az.: 2 AZR 140/12), the Federal Labour Court (BAG) decided that posted temporary workers can be relevant for the application of the KSchG, if they work for the company because they cover a “generally” existing demand for staff. It therefore makes no difference when calculating the size of the business in terms of the KSchG whether the employee is the company’s own employee or a borrowed employee, especially since the staff costs are the same. The crucial factor is likely that the temporary workers are engaged in a business in the same way as the regular employees.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Essen, Nuremberg Bremen and London www.grprainer.com/en explain: First, it must be considered whether the beneficiaries of a compulsory portion are able to generally assert claims for a compulsory portion or to supplement a compulsory portion in the respective cases.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com/en explain: Within the framework of the salaries margin for managing directors of a GmbH, there are serious disparities. For this reason, it is not uncommon for remunerations for this position in a company of this legal form to be disproportionately high in comparison to comparable companies.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explain: The Koblenz Higher Regional Court (OLG) (judgment of 15 January 2013, Az.: 4 U 874/12) recently decided in favour of the purchaser of a house with marten infestation in the roof. The sellers had declared at the time of purchasing that they were not aware of any hidden defect in the house. Nevertheless, the purchaser discovered damage to the roof insulation a few months later caused by marten feeding and faeces.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com/en explain: The Federal Labour Court (Bundesarbeitsgericht (BAG)) decided in its judgment of 24 January 2013 (Az.: 2 AZR 140/12) that temporary workers posted to a business could be relevant in determining whether the KSchG is to be applied. At any rate, this is the case if temporary workers work for the company because they cover a “generally” existing demand for staff. In determining whether temporary workers are to be taken into consideration when calculating the size of the business, the crucial factor is that the temporary worker is engaged in the same way as a regular employee.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg and Essen and London www.grprainer.com/en explain: In a case ruled on by the Schleswig Higher Regional Court (judgment of 21 December 2012, Az.: 3 U 22/12) concerning the purchase of a used vehicle, the buyer of the vehicle discovered a defect and had it repaired himself. Only subsequently did he declare rescission vis-à-vis the seller. However, in the opinion of the OLG, he did not have a right to rescind the purchase agreement.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explain: In recent years, the BAG has stated that holiday entitlements can accrue even in the case of an employment relationship that has been dormant for many years. It is, however, important to note that these entitlements will already have lapsed 15 months after the end of the year of leave.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg Essen and London www.grprainer.com/en explains: In its judgments of 24 January 2013 (Az.: I ZR 58/11 – I ZR 61/11 and I ZR 65/11), the Federal Court of Justice provided a few clarifications with respect to the advertising of companies with the same name.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com/en explain: Right now in corporate groups and firms that operate across Europe or even worldwide, it is highly likely that a worker will be active at a subsidiary company abroad during the course of his career. When this happens, primary residence in the home country is frequently retained.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg Essen and London www.grprainer.com/en explains: In its ruling of 27 September 2012 (Az. II R 9/11), the Federal Fiscal Court (BFH) again presented the German Federal Constitutional Court (BVerfG) with the question of whether individual provisions of the ErbStG as amended in 2009 are unconstitutional by reason of infringing the general principle of equality. The reason given for the need for greater clarity from the German Federal Constitutional Court is that the tax allowances from the new ErbStG overlap the earlier Act and could even lead to a complete exemption from the tax. These tax allowances with far reaching financial implications would extend beyond what is constitutionally admissible. With the amending law, tax exemption is the rule and actual taxation the exception.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London grprainer.com/en explain: The trend towards primarily studied specialists who have acquired their expertise in Germany emigrating abroad seems to be ongoing. German businesses are therefore increasingly reliant on not only passively waiting for qualified applications but even actively hiring potential employees.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com/en explain: Compliance managers ought to prevent violations of applicable law, in particular criminal offences of the company’s workers. If a compliance manager acts objectively contrary to the law and knew of the illegality of his conduct, then a dismissal may well be permitted according to the Berlin Labour Court in its judgment of 18 February 2010, Az. 38 Ca 12879/09.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com/en explain: In most wills, married couples reciprocally appoint themselves as heirs and subsequently their children as final heirs in equal shares. This appears to clarify the succession. However, it is frequently not taken into account that in the event of the death of one of the parents, one of the siblings can demand their legal share.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explain: This also does not therefore have to render a consecutive action inadmissible. In the event of an improper warning notice, the party concerned should not have to definitively accept the infringement.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen Nuremberg and London www.grprainer.com/en conclude: The Higher Regional Court of Düsseldorf decided with effect from September 14th, 2012 (case I-16 U 77/11) that contracts between procurers of mobile phone accounts and providers of mobile phone accounts shall generally be subject to the commercial agency law (Handelsvertreterrecht). An authorised dealer is one who buys goods under a permanent contract and resells them on his own behalf and for his own account. On the contrary, commercial agent shall be one who operates an independent commercial enterprise with his own business risk, who is permanently bound by contract to act as an agent for other entrepreneurs, and in that way arranges or concludes commercial transactions on behalf of and for account of a third party.