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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 and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – www.grprainer.com/en conclude: That is what the Federal Labour Court ruled (File number: 10 AZR 177/12). The judgement came in a dispute between an employer and an employee. The employer had paid his employees, who were under an employment contract, additional voluntary benefits such as a Christmas bonus. The employer argued that these payments were made without a commitment for the future and should be considered on a case by case basis. The employer did pay a Christmas bonus from 2004 to 2008. He also claimed that these payments were expressly made with a further explicit notification that they constituted no future obligation. When in 2009, the employer paid no Christmas bonus due to financial circumstances, the employee filed an action.

The international lawyer firm GRP Rainer LLP has just announced that it has been included in Global Law Experts’ list of the world’s leading lawyers.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – www.grprainer.com/en conclude: Advertising is an important factor for the economic success of a business, but in certain sectors, advertising measures must be thoughtfully considered. In particular physicians and dentists must observe statutory regulations. When offering their services, dentists must comply with the provisions of their professional code of conduct. One case involving advertising by a dentist had to be decided by the Regional Court (LG) of Cologne (File number: 31 O 25/12). A dentist was offering his services at a discount via Internet coupon portals. The Dental Association regarded the dentist‘s actions as a violation of the professional code of conduct and sought an order to cease and desist.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en conclude: In its judgement of July 31, 2013 (File number: VIII ZR 149/13), the Federal Supreme Court (BGH) commented on the commercial use of a single family home contrary to the lease. In particular, business activities of a freelance or commercial nature that are recognizable from the outside, may under certain circumstances constitute a use which, in principle, the landlord does not have to allow without a corresponding agreement. In evaluating this, it does not matter whether the business carried out in the home has caused any concrete disturbance in the past or whether the tenant has tried to avoid such a disturbance. The very type and format of the commercial enterprise conducted in the home can already speak against a possible exemption from the principles involved.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London grprainer.com/en conclude: In its decision of September 20, 2013 (File number: 49 VI 335/12), The Municipal Court (AG) of Brandenburg commented on the interpretation of the appointment of an heir in the joint will of spouses. A will made by spouses in which they appointed “our children” as heirs should be interpreted to also include as final heir a child from the first marriage of one of the testators. The Court held that in their joint will, by using the term “our children”, they appointed all their offspring as final heirs. In particular, the Court held that they appointed all their offspring regardless of whether the offspring were joint children or the children of only one spouse. A different interpretation would only be justified if in their joint will, the spouses would have appointed only their “joint children” as final heirs.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London: Global Law Experts produces a handbook of the world’s leading lawyers. At present, lawyers from 140 countries have been included in Global Law Expert’s list of leading lawyers. Selection takes place by means of comprehensive research into the lawyers and law firms. Following a comprehensive examination, lawyers and law firms are included in Global Law Expert’s list of the world’s leading lawyers.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London grprainer.com/en conclude: If an investor buys shares in an investment company, the founding limited partner is liable, even though he uses a broker. This is what the BGH ruled in a judgement of May 14, 2012 (File number: II ZR 69/12). The BGH explained that under section 278, German Civil Code (BGB), the founding partner has to accept responsibility for the conduct of an investment broker who is appointed through a distribution firm with which the company is collaborating. This also applies when sufficient information is already provided in the prospectus because the partner is responsible for providing information as a future contracting party of the investor. At least, according to the Court, that applies if the partner in question is also authorized to make important decisions for the company.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – grprainer.com/en conclude: In its decision of September 19, 2013 (File number: 12 U 86/13), the OLG ruled that such agreements are null and void if they are concluded directly with the insurance carrier, and if therefore the insurance contract and the cost equalization arrangements form one economic unit. In particular, the continued payment clauses should be qualified as general terms and conditions (GTC), and under certain circumstances they are invalid because they lack in transparency and come as a surprise to the customer.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – www.grprainer.com/en conclude: On July 19, 2013, the Superior Court (OLG) of Hamm (File number: 27 W 57/13) ruled that the additional designation “Osnabrück” to the trade name of a GmbH & Co. KG was not misleading in the case before the Court. The Court explained that the measure of judging whether such an addition is misleading is the accepted practice, i.e. the understanding an average member of the addressed groups would reasonably develop. Case law predominantly assumes that the addition of a place name to a trade name – regardless of the firm’s actual location – is merely an indication if the firm’s head office, the geographic centre of its activities or the origin of the products it manufactures. However, a condition for adding a place name is that there must be an actual connection with the place that is named. For that, it is enough if a firm names a large city as long as the company’s head office is at least within that city’s direct economic region.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – www.grprainer.com/en conclude: In its Decision of November 13, 2013 (File number: I ZR 143/12), the Federal Supreme Court (BGH) dealt with the question whether the requirements for achieving copyright protection are the same for works of applied art as for works of fine art. This followed an action by a toy designer who demanded further payment for a work of art she had designed – above and beyond the remuneration agreed upon and already paid for. She based this on the very successful sales of the toy she had designed. The lower courts had dismissed her action.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – www.grprainer.com/en conclude: In a recent decision (File number: 5 U 32/12), the Superior Court (KG) of Berlin ruled that it is mandatory to provide an e-mail address with the “site notice” of an Internet website. The case in question was a dispute between two competitive applicants concerning the mandatory information in a “site notice”. At court, the defendant argued that naming a fax number, several telephone numbers and the possibility of contact by means of an online contact form would satisfy the TMG requirements. Neither the Regional Court of Berlin nor the Superior Court of Berlin agreed with the defendant.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – www.grprainer.com/en conclude: In its decision of January 9, 2013 (File number: 7 Ca 5063/12), the Labour Court (ArbG) of Frankfurt am Main ruled that the dismissal for reasons of a long-time employee because of long periods of absence due to illness may be made subject to strict requirements.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – www.grprainer.com/en conclude: This is what the Regional Court (LG) of Hamburg ruled in a dispute between a company and a bride and groom (File number: 324 O 690/09). The couple married at a gastronomic establishment where it had professional photos done of the wedding and the celebration. The owner of the establishment used some of these photos for advertising purposes in a magazine without having obtained the consent of the couple beforehand. The couple sued for violation of their right of privacy and demanded payment of a notional licence fee.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London – www.grprainer.com/en conclude: The Superior Court (OLG) of Cologne ruled in a case (File number: 2 WX 64/13) in which a wife claimed her inheritance after her husband had died while their divorce proceedings were underway. The husband had already agreed to the divorce which the wife had applied for, but he died before the divorce hearing. The Municipal Court (AG) refused to issue an inheritance certificate requested by the surviving spouse and did not consider the wife eligible to inherit.

Nivito, a Swedish company that has gained immense recognition for its 100% stainless steel kitchen fittings, is offering eco friendly products that are based on a system design which can substantially reduce the water flow.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London – grprainer.com/en conclude: In its final judgment of June 6, 2013, The Superior Court [Oberlandesgericht / OLG] of Karlsruhe (File number: 12 U 204/12) decided that an insured is not entitled to insurance coverage if he has explained the facts by means of wilful deceit. According to the OLG, this applies even if there would have been insurance coverage if the true facts had been known.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London www.grprainer.com/en conclude: In its judgment of March 27, 2013 (Az.: 25 U 59/12), the Berlin Court of Appeal ruled that a lessor potentially renders itself liable to pay damages to a lessee if it does not point out to the latter the requirement to give notice of defects to the supplier where there are assigned warranty claims for defects. In the event that liability pertaining to the lease agreement, which is not a commercial transaction from the perspective of the lessee, is excluded therein for the lessor and the lessee is referred to the enforcement of warranty claims in sales law vis-à-vis the supplier, the lessor has to make sure that the requirement to give notice of defects to the supplier is excluded. Otherwise, it must at least give the lessee effective notice of this requirement.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London – www.grprainer.com/en conclude: A case decided by the Regional Court (LG) of Braunschweig (File number: 9 O 2637/12) concerned an agreement between two competing manufacturers of spirits. In their trademark delimitation agreement from 1974, the two companies had agreed on what colours could be used by which manufacturer in marketing the products. The plaintiff terminated the agreement in 2009. The reason it named was that market conditions had changed in the meantime, that contrary to the agreement signed at the time, the defendant and not the plaintiff was now connected with the colour of green, and that furthermore the sales figures had changed drastically. The defendant showed only declining sales, while the plaintiff had been able to expand its market share constantly. From the plaintiff’s point of view, this was enough reason for cancelling the agreement.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London www.grprainer.com/en conclude: In its decision of May 8, 2013 (Az.: I-3 Wx 47/12), the Higher Regional Court (OLG) of Düsseldorf ruled that doubt as to whether a will is authentic and holographic must be removed by means of an expert opinion comparing handwriting.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London – grprainer.com/en conclude: The Federal Labour Court [Bundesarbeitsgericht / BAG], in its ruling (File number: AZR 907/11) dealt with the question whether claims by “latecomers” that were not yet registered when the insolvency court confirmed the insolvency plan, are to be excluded. In the present case, insolvency proceedings regarding the defendant’s assets were started in 2009 and discontinued in the same year. The finally confirmed insolvency plan excluded unregistered claims. The plaintiff, who had been employed by the defendant from 2007 to 2008 as a subcontract worker, filed a law suit in early 2011 for a higher settlement.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London www.grprainer.com/en conclude: In its judgment of June 21, 2013 (Az.: I-16 U 172/12), the Higher Regional Court (OLG) of Düsseldorf commented on the prior jurisprudence regarding fiduciary duties between a manufacturer and a distributor. The manufacturer ought to be obliged to reasonably accommodate the needs worthy of protection of the distributor, which subordinates extensively not only its own activity but also its business operations and the invested capital to the interests of the manufacturer, and not contravene its interests without justifiable cause.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London – grprainer.com/en conclude: A limited liability company (GmbH) is usually established for the purpose of achieving economic gains. A non-material purpose for a GmbH exists when the company is not pursuing any economic interests. A GmbH could also have other intended purposes. For example, a financial administration may form a GmbH for the purpose of public interest services. It could thus profit from the GmbH’s limited liability without having to accept a loss of influence. With increasing frequency, self-employed people establish a GmbH; this is especially useful for lawyers, tax consultants and engineers.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London – www.grprainer.com/en conclude: The Superior Court [OLG] of Hamm (File number: 3 UF 43/13) had to deal with the effect of Alzheimer-type dementia on the decision in divorce proceedings. The petitioner, who suffers from Alzheimer disease, and the respondent separated at the end of 2011 after eight months of marriage. In 2012, the petitioner’s caregiver filed a petition for divorce. The family court granted the divorce in spite of the respondent’s claim that her then husband wanted to continue the marriage. The OLG of Hamm has now confirmed this.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London – www.grprainer.com/en conclude: This principle, which the Federal Supreme Court [BGH] has emphasized again and again in its on-going case law, also applies if the company is dissolved through the opening of bankruptcy proceedings (BGH, file number: II ZR 176/10). In the case at hand, a shareholder of a company had sued for damages due to the loss of future dividends. Both plaintiff and defendant were shareholders of a limited company (GmbH). The defendant had quit his shareholdings and gone to a competing company which had then taken over the customers as well as orders already underway. The company had to declare bankruptcy because of the lost business.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London grprainer.com/en conclude: The media have paid more and more attention to the subject of data protection in recent years. Quite often, they commented on the loss of data in the public and private sector. But especially, the loss of data becomes extremely acute when the number of affected customers is very large. Publicly accessible communication services are particularly vulnerable to such a danger. It therefore makes sense that it is now becoming mandatory for telephone and internet providers to report the loss of data to those affected and to the authorities within the specified deadline.