Die Scanner (Die Bücher mit dem blauen Band) (German Edition)

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Our writer Thomas Schroers spoke to the German singer-songwriter about her past, present and her future. Look forward to exclusive furniture designs and extraordinary home accessories from national and international designers, producers and furniture retailers. Switzerland also offers many popular and international types of grapes. We handpicked some great wineries whose wines should be tried at your next dinner party. Discover Germany found some great things to do for your next weekend trip.

We take a closer look at some of their most impressive projects. Have a read and find out how it still coins the beer industry today. Then you should probably visit the Alpine region Tegernsee Schliersee. Issue 38 May 3. Discover Germany Issue 38, May Published Print Liquid Graphic Ltd.

Germans approximately drank Thus, Germany has out-drank Italy for the first time ever. Unfortunately, it seems that not many German wines have made it over the canal yet. Maybe some more Brits will follow her advice to give more German wines a try. For those who are planning a city trip, I would suggest checking out the Vienna City Special to get inspired.

Material contained in this publication may not be reproduced, in whole or in part, without prior permission of Scan Group — a trading name of Scan Magazine Ltd. German music icon Nena has been following her very own soundtrack for more than 35 years. With the release of her new studio album Oldschool, Discover Germany spoke to Nena about her ongoing tour, her greatest hits and her dreams for the future. Are you ready? Eventually my father brought home an old piano, on which I was free to beat away extensively. And in , when I was 12, my first guitar lay under the Christmas tree.

Like so many of her generation, the legendary band had a huge influence on her. It was not even important whether or not her efforts would lead to a career. Playing with The Stripes was a formative experience for her and until today she has never let go of the feeling of freedom and living that it gave her.

After the band broke up, Nena moved to West Berlin in At the time Berlin was the musical hotspot of Europe that was fast, vibrant and hugely creative, and Nena was right there where it all happened. It was a classic overnight success story, as the band played on the German television programme Musikladen and sold 40, singles the next day.

Two singles later her most famous song was released, a tune that became an international smash hit and changed her life forever. In this lifetime there will never be a Nena-concert without him. Produced by German rapper Samy Deluxe, it deals with the passing of time and is also a call back to the sound of The Stripes. Throughout the year Nena is on tour again, playing all over Germany like she has been doing for over 30 years. Going over to the United States has been a long time wish of hers.

Everything is in movement and when you stay flexible in body and soul, you can travel with it and experience amazing things. She has four children and continues to get involved in social issues.

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In she found the New School Hamburg, which for the first time in Germany follows the Sudbury model. We do not doubt her, because after listening to her songs, we know that she will make it happen. Anyplace, anywhere, anytime. Dedicated to Design… 2 Love is about character. In our modern, fast-moving world, concrete has a sense of tranquillity and affiliation. We have found five exceptional items, which will surely captivate you as well.

Going for an industrial style, this magnificent, minimalist desk uses galvanised water pipes for the stands. Of course, the table top is made out of concrete, which conveys a robust, inspiring feel. Additionally, the individuality of this piece makes for a very personal writing space. This incredible Coffee Maker is a classy addition to every ambience. Berlin-based designer David Jahnke has created a simple, clear design with elegant colours and a wonderful concrete base.

Timelessness is hard to achieve, but with the combination of concrete and gold Gantlights has created an exciting minimalistic necklace for the ages. Here is a handmade vase combining concrete and wood for a unique design experience. The materials make for a beautiful contrast, giving a subtle but definite touch to your flowers.

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Looking for an aesthetic time out? Still, smart and solid in its completion, this concrete wall clock calms both rooms and people. WertWerke offers variegated surfaces, different sizes and options for the hands. What children love With great commitment, Le Petit Beurre designs a beautiful collection of products for babies and children.

This year, the brand develops further as it introduces an all-new special edition collection. From premium accessories, to sleeping and bathing decors, Le Petit Beurre fascinates parents and children even-handedly. Middle: Newborn in bassinet. Bottom: Company director Edith Szasszer with children. Whether it is the classic Vichy Karo design or the highquality manufacturing of the products, it is this charm that not only attracts the eyes of parents, but invites comfort into the world of your little ones.

For Edith Szasszer, director of Le Petit Beurre, and her passionate team, ensuring this comfort is the most important aspect of her work. Le Petit Beurre is solely producing handmade items using sustainable materials, which are made to last more than one generation. Created with a French designer, the. Fashion Finds Flowy silhouettes, lightweight fabrics and airy cuts — what better fashion is there to accompany a relaxing day in the sunshine? We picked some great nautical and summery items that are both comfortable and stylish and pose as the perfect partner for enjoying the first day at a lake or the first boat trip of the year.

The leading designer offers a signature style that is relaxed, urban and timeless. Whether a towel, tasty snacks or a good book, this colourful and stylish backpack by Liebeskind Berlin will fit everything needed for an exciting day out in the sunshine. The subtle white and ink hues on these striped Bermuda shorts by Bogner Woman are sure to make this item the perfect summer companion.

Embellish your arm with this maritime bracelet by the longstanding German jewellery brand Bijou Brigitte. Main Photo: Premium scarf. Top: Corporate tie for Santander. Middle: Blue business tie. Bottom: Corporate tie for DKV. Distinctive fashion for a strong appearance Well-designed accessories in corporate design complete a perfect look. Germany-based manufacturer Tie Solution GmbH offers businesses a wide range of products, all of which highlight and create your very own, unique identity. Sanchez, the shift from Spain to Germany was a strategic decision aimed at increasing the absolute proximity to clients in the European Union EU and Eastern.

In fact, the company wants to embellish people from all walks of life and because of this desire it is working in every business sector imaginable. For example, Tie Solution GmbH is helping the creation of corporate identities for trade fairs. Also, Sanchez and his team.

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Or with insurance companies for employee presents. The company is serving marketing agencies and full service providers likewise and in all of these efforts it invites the clients to bring their own creative ideas into the process. This diversity is represented throughout the customised product range. Ties, scarfs, pashminas, shawls and bow ties are all available and manufactured out of a variety of materials. Among others Tie Solution GmbH is working with silk, cashmere, wool and cotton and offers various weaving and printed patterns.

All of the products can be delivered in high quality personalised packaging. Through constant innovation in the working process Tie Solution GmbH is able to market new designs and each design with twelve colour combinations every quarter. Everything from a single source For over 40 years, the Krefeld-based Ambiance GmbH has stood for tailormade corporate design.

However, what really makes the company stand out from competitors is its exceptional offering of tailor-made corporate design for the likes of leading airlines, transportation companies of all sorts, companies from the automotive, IT, or finance sector, medium-sized businesses or even small businesses as custom-made products with an imprint can be ordered from small volumes.

At Ambiance every production step, from fabric weaving to designing, cutting or manufacturing, as well as the quality control process, are conducted at the company. With our team of four experienced designers in our very own design studio, we are able to design custom-made products for the individual needs of every company. Thereby, our clients can transparently follow the entire designing and production process of their own. When choosing their individualised corporate identity product, clients can choose from around 10, patterns, over 1, standard designs from trendy collections which can be refined according to customer wishes and a vast variety of fashionable colours and fabrics.

They are able to integrate company logos into high-quality fabrics which are then made into ties or scarves. Main Photo: The company headquarters in Fahrwangen, Switzerland. Right: Shoe models and fits. Lower Right: Manufacturing. Selecting a pair of shoes is a personal, if not intimate experience. We wear our favorite shoes hundreds of times before throwing them out or restoring them. And, if our shoes look good and feel good on our feet, then somehow we feel better than if our shoes are in bad shape. In other words, quality, comfort and style are all part of what makes a good shoe feel like an excellent shoe.

Our manufacturing unit in Fahrwangen,. Switzerland, is the centre for development and production. The history of the company dates back to , when Hans Fretz founded a shoe factory in Aarau, Switzerland. Located in the heart of Switzerland, between the cities of Zurich and Lucerne, the town is proud of its peaceful natural environment and views of the Swiss Alps.

The company is still owned by the Fretz family and is well established in Switzerland and internationally. Fashionable, timeless leather shoes As one of the last grand, traditional shoe manufacturers in Switzerland, FRETZ MEN is committed to upholding its standards of quality, ethical production, technical know-how and commitment to the community. And the company is proud to represent a more traditional, value-based way of shoemaking. Everything is done in-house; the design, development, manufacturing, production, and sales. This means that employees monitor all steps closely and can always control for quality along the way.

As a result, the Swiss manufacturer has been. Main Photo: The process of designing the perfect shoe. Bottom Left: Finish. Bottom Right: Handcrafted sewing of leather shoes. Waterproof and highly breathable And, for more than 20 years, the company has cooperated with W. The soles of these shoes offer even more breathability and a discernibly higher standard of climate comfort while always keeping your feet dry. For many years, we have been closely working with countless dealers - often privately owned - and chain stores. Welcome to the new age of made-to-measure fashion Tailor company Cut For You not only offers top quality for reasonable prices, they also use a 3D body scanner for measuring clients within seconds.

It is well known that in the world of business the first impression is everything, and clothes play a fundamental part of that. Wearing a suit or blazer that fits perfectly not only looks good, but also gives confidence. When we feel good, we simply accomplish more. Cut For You understands the importance of clothes and goes the extra mile to give their clients an all-round premium service. At their two Berlin stores clients are measured by a 3D body scanner, which saves a great deal of time and guarantees absolutely precise measurements.

Also, because the measurements are saved, clients never have to be measured again for ordering additional clothes later on. Designer pieces for creative inspiration in offices, flats and gardens The fair designmesse. Designers, among them newcomers, producers and furniture retailers from Switzerland and abroad show exclusive furniture designs and extraordinary home accessories.

All design objects can be purchased or ordered on site to breathe new life into your home, terrace or office. Main Photo: designmesse. If you are looking for something very special or custom made, then you will be right at home at designmesse. The three-day fair offers a presentation and sales platform for creative folks.

This does not only support the design scene, but the visitors will also benefit from the varied selection of innovative design objects. A look on the exhibitor list reveals the broad range of designs: tables, chairs, lamps, carpets and much more. They fill living rooms with special light and create an extraordinary atmosphere. A new generation of a dynamic office chairs invites you to do some test sitting, and visitors are encouraged to relax on the varied upholstered furniture and take a break. Thereby, Scandinavian design stands at the.

The ecological aspect is also a big part of the agenda: today, producers of exclusive and stylish furniture or home accessories take delight in using natural materials. An example are tables with solid or even roughly sawn table tops, which seem to float over the floor. The use of unusual materials and recycled substances are also very popular among designers: decades-old wine barrels are transformed into sideboards, tables and benches or inner tubes of scrapped vehicles get processed into notebook bags.

This is only a small foretaste of the large range of exhibits which will be shown at the designmesse. Walking through the exhibition hall, the visitors will discover much more for their office, home and garden. With the spring season arriving, there will also be objects for your balcony and garden at the designmesse. For example, light side. Customised classy cubes from Switzerland Inspired by the interplay of colours and lights, the young, dynamic label Luxcube designs elegant, sophisticated and high-quality lighting products that fill every room with a pleasant ambiance.

Based in Zurich, the dynamic lighting system manufacturer Luxcube puts emphasis on a close customer relationship. The range of products includes floor, wall and table lamps for all kinds of interiors. Since the production of the first prototype in , Luxcube has since worked together with specialists to reach perfection. This continuous development guarantees the high quality of their products, which conforms to energy efficiency category A.

This makes them not only stylish but also energy saving. Besides the individual consultation by Luxcube and the efficient and quick processing of orders, customers also appreciate the offered support after the purchase. Top: Desk lamp. Bottom: Wall lamp. Eye-catching furniture Next to her profession as an architect, Birgit Mussato started designing furniture.

In she first developed her drawings into unique pieces, and now it is time for her to take the next step. During her training as an architect, Birgit Mussato had the opportunity to get to know the whole spectrum of design topics from urban development to furniture design. While she chose architecture as her primary career path, sketching out furniture became a personal interest.

It was for the design fair blickfang that she first presented prototypes based on her drawings to the public.

Scanner by Robert Sonntag

In that regard, apart from attracting prospective clients for whom she gladly plans original designs, one of the main objectives for visiting design fairs is to develop relationships with furniture manufacturers. This is the focal point of her work throughout this year. Of course, she will also continue to make the time to put some of her many ideas down on paper.

Stunning simplicity Thanks to a unique business model and lots of passion, Sofacompany provides high-quality living room furniture at attractive prices. In conjunction with its parent company in Denmark, the Swiss corporation offers one-of-a-kind designs following Danish traditions. Four years ago, Danish designers Christian and Cathrine Rudolph decided to make their dreams come true and explore their very own furniture tastes and designs. When success came and growth was inevitable, Sofacompany decided to expand in a partnership model and soon opened branches in Holland, Sweden, Norway, South Africa, Poland and Vietnam.

Sofacompany almost works like factory selling for private customers. The business model does not leave room for costly middlemen. Designs are made in house in Denmark. All of this makes for a. There is a basic product line comprising almost different sofa designs and variations. Additionally, customers have the opportunity to design their own sofa by choosing from 40 different textiles and colours and applying them to the basic models. The core collection is continuously broadened. Currently it features coffee tables and dining chairs; dining tables will be available soon.

Main Photo: Various designs. Visitors will be able to experience the materials and collection first hand. People are invited to sit down and test. After all, one cannot buy a great sofa, without having relaxed on it before. Continuing its growth, Sofacompany will open a second Swiss showroom in Zurich besides the existing one in Bern.

In addition, a German corporation is expected to open this year. With the design fair in Zurich the company continues to develop close customer Issue 38 May Luxury art and furniture with a soul Beautiful interior design performs on many dimensions. Natural materials, forms, colours, and finishing touches make spaces livable — and products functional.

The international design studio and manufacturer Jatra Design creates wooden furniture, interior objects, lightening and accessories that have a unique sense of style and identity. Luxurious, artful, but totally functional. The label Jatra Design — with showrooms in Switzerland and Singapore — designs and crafts contemporary furniture and artwork. In , Lirim Ibrahimi from Switzerland and Dina Istova from Indonesia founded Jatra Design to showcase a wide range of extraordinary interior objects, luxury art furniture Bespoke, Contemporary, Mid-century furniture, Organic, Eco furniture , charismatic lighting and refined accessories.

Their designs range from traditional to more creative models and in-.

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Form and matter of design Design aims to give meaning to what surrounds us. The form and matter of things reflect a purpose that only good, intuitive and functional design can communicate. Building on this credo, the high-end works of Jatra Design combine the unique finishes and subtle details in wood and metal furniture that honour the handmade. Their products are available through numerous retailers and distributors worldwide and notable clients are, among others, George Lucasfilm Ltd. When these trees die, they do so gradually from the crest to the roots.

The owners of these trees have to remove them as they may cause damage to houses, other trees or outlying areas, and each time a tree is cut down to produce Jatra furniture or artwork, another tree is planted in its place so that the circle of life is not interrupted. Practicing reforestation means living in the present, but thinking about the future that we are creating.

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Their design examines the tension between materials, form and experience. In particular, their wooden products and interior objects stand out because of their synthesis of functionality and exceptional finishing touches. Jatra creates completely natural products and we help nature to take shape. Our tabletops are made from massive tree trunks. Each table is unique, not industrially mass-produced. From the love and passion for wood comes the desire to realise sculptures and artwork that can highlight the beauty and the elegance of this wonderful material.

They are real artistic installations, the meet-. Their design engages the user, heightens their sense of awareness, and brings a deeper understanding to living surrounded by wood. In the years to come, the label wants to continue to create luxurious, natural artwork and furniture with a soul. Bottom Right: Lirim Ibrahimi, creative director and designer of Jatra.

The search for perfection Swiss-Finnish designer Meri Zirkelbach crafts mesmerising objects using the timeless material of concrete. Whereas people usually associate coldness and a raw hardness with the material, the designs of Formschmiede are contrasting this idea. She holds a diploma in conservation and restoration of paintings and sculptures and, in addition to her aspiration to preserve traditional craftsmanship, she has a strong ambition to create new things.

In , she founded Formschmiede to finally act out her passion. Her designs are mesmerising with their cool yet vibrant aesthetics. One of the objects is a wall clock which immediately catches the eye with its seemingly clear-cut concrete design and stunning blueish-grey colouring. It takes an edgy twist by being complemented with clock hands made of wood. All of her designs captivate through their distinctively simplified shapes and each object is unique with its subtly nuanced colours and different tiny bubbles, a design idea which has proven to be very successful.

Formschmiede customers are minimalists, lovers of forms and objects who find pleasure in seemingly simple, uniquely crafted and precise shapes. The inspiration for a new object arises through. Shaping the perfect object is a long and very demanding process. Now I take a lot of pride in exhibiting them at the design fair in Zurich. Between art and design: a sphere lamp with a sparkling inner shell Tamara Geneva counts among the upcoming Swiss design talents.

In , when still in school, she developed a lamp as the final project for her vocational diploma: an organic-looking sphere made of plaster and inlayed with small shards of glass reflecting the light. Bubbles, a floorball or a simple Easter egg — Tamara Geneva is not sure what inspired her lamp design with its flowing forms. Parallel to studying for a vocational diploma that she gained in , Geneva had trained as an architectural draftswoman, where clear lines and structures had been the guiding principles.

Currently she attends a school for product design part-time and works on her second project: a lamp especially designed for outdoor spaces. Unlike the indoor lamp, this one is made of weatherproof clay. Handmade wooden furniture gives living spaces character Like wall colour or lighting, furniture shapes how living spaces look, with the chosen pieces structuring a room and adding character. Therefore, it is important to find — or better design — the right table, bed or cupboard. Swiss furniture maker Thomas Walser creates rather unique single pieces of wooden furniture with contemporary and timeless style.

Quite early in his life Thomas Walser felt drawn to wood as a material he enjoyed working with, shaping it into new objects. Walser and his colleagues want to preserve the value and tradition of furniture making that has shaped Switzerland for centuries. Walser found an old factory building in the mountains and now produces wooden furniture there, close to nature where his work materials are sourced. Left: Goufrais confectionery resembles tiny Gugelhupf cakes.

It is a unique taste experience: cocoa confectionery in the form of a tiny Gugelhupf cake, which first is of solid consistency, melts slowly in your mouth and will wow your taste buds.

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Covered in per cent fine cocoa powder, the aromatic perception is particularly long lasting. To Europeans, this sweet delight will be a reminder of a muchloved childhood treat. Everyone else will be amazed by enjoying it for the first time. Wrapped in beautiful gold and available in different sizes, Goufrais is the perfect choice. Today, there is a great demand not only in Germany, but also in other European countries and in the Unit-. Goufrais was chosen as one of 50 top-level products worldwide.

That successful presentation in Hollywood was the starting point for a new era, in which this German delight will be provided in the New World as well. A paradise for wine gourmets Small but mighty — a statement that is widespread among Swiss wine experts. Switzerland offers a great variety of popular and international types of grapes, but also some treasures that are not be found anywhere else around the globe. Main Photo: Rivaz, a wine village on Lake Geneva. Left: In the vineyards of Epesses on Lake Geneva. Middle: Morning mood in the vineyards, Lavaux. Right: The vineyards of St.

Swiss wines will usually be drunk at a very young stage of maturity which emphasises the typicity of the sorts and enables the tasting of used blossoms, fruits and spices. The Swiss people are known to be culinary gourmets, therefore they do not compromise when it comes to the quality of their wine for dining or an enjoyable evening. It is therefore useful that they are able to grow and process a unique variety of grapes in their own country. As different as these areas are in their scenery, they are just as different in their kind of soil. Among them are the calcareous Jurassic, the molasse and the abundant slate soils which ensure - together with a sunny but protected location - the successful grape harvest.

These are about 40 different real rarities that are ancient and nowhere else to be found all over the world. The winegrowing is constantly on a developing path. Varieties that are in demand internationally become a bigger part in the cultivation but also Swiss new breeds, like the Gamaret and the Garanoir, are more appreciated among consumers. The Wine World of Switzerland will offer the perfect wine for everybody to enjoy other Swiss national culinary specialities as chocolate or cheese. The three biggest wine cantons are located in the Southwestern part of Switzerland bordering France and Italy.

There is almost one third of the whole national cultivation area in Wallis, where the red grapes are dominant with more than 60 per cent. The second biggest wine canton is Waadt, which concentrates more on green grapes, followed in size by the canton of Geneva. Main Photo: Schloss Salenegg in autumn during harvest time. Below Left: metre-long, old wine press from which was active until Below Right: Delikat Vinegar: an extraordinary present.

Viticulture tradition and Schloss Salenegg have always gone hand in hand. Then the Gugelberg family came into play. Since , they assure the highest quality and originality and have grown Pinot Noir for over years. The wines mature in large oak barrels with a capacity of between 1, and 4, litres where they get the distinctive and smooth Schloss Salenegg taste, their ruby red colour and their delicate, smoothly spicy bouquet. Thus, vines that are perfectly compatible with the terroir are vital. Our centuries-old expertise is giving us a significant advantage here. Due to the fact that the old castle walls and the beautiful castle grounds are filled with life and radiate an exceptional ambiance, Schloss Salenegg.

Vinegar: clearing up outdated preconceptions Schloss Salenegg is also known for its exceptional vinegar creations. In the past, vinegar was used for respiratory diseases and digestive disorders, as a disinfectant and also as a beauty care product. Today, vinegar is the most recognisable and also the oldest seasoning and it is indispensable for a healthy and balanced diet. The idea of producing vinegar came early to Helene von Gugelberg who grew up at the estate.

The vinegar gets stored in oak barrels for at least two years. Schloss Salenegg also produces drinking vinegar which impresses with smooth acidity and delicate aromas. How about a cinnamon vinegar or one with vanilla? Due to the fact that the drinking vinegar is not pasteurised, nor filtrated, all vitamins and ingredients get preserved. The bottling, of course, takes place by hand. Whether as a seasoning, as a digestif, for cooking and even for a relaxing and stimulating bath — vinegar is hugely versatile. Schloss Salenegg realised this very early on and is now a forerunner in offering exceptional vinegars.

Moritz are sure to pass Schloss Salenegg. If you do not have time to stop by at Schloss Salenegg in Maienfeld, do not despair! There is the chance. As if producing wine and vinegar was not enough, winery Schloss Salenegg also owns the four-star Hotel Schweizerhof in St. For over years, the hotel has been known as a homely place where one can entirely feel at home. Situated directly in the centre of St. Moritz, it only takes three minutes to walk to the cable car station Chantarella and various bars and clubs with live music are only a short walk away.

Some rooms comprise of beautiful lake views and free Wi-Fi is included. Above: Room in the Schweizerhof. Young Swiss vintners explore and invent creative new wines To make great wine many things are needed: good soil, the right amount of sunshine and rain and — above anything else — a love for winemaking. The Swiss Klettgau region was long overlooked but today has become famous for its Pinot Noir wines. The river Rhine has formed the Klettgau region in northern Switzerland since primeval times.

This leaves traces in the wine. Keller and cellarer Sebastian Gerner form the core of a young and motivated team not only searching for new challenges but also new ways to make better and more tasteful wines. Pinot Noir grapes are the queens among all wine varieties grown in the Klettgau region, even though many other varieties.

Pinot noir wines — also known under the German name Blauburgunder — are true divas and need tender care and treatment. But since the way Pinot Noir grapes are pressed and ripened determines the taste, a wide range of flavours can be the result even when different wines are made from the same grapes. From light and fruity to heavy bodied. With velvety tannins and a powerful body, the tobacco aroma is combined with that of vanilla and fruits preserved in rum and sugar.

Undercover has a long and seemingly ever-lasting finish. In short, it is a wine to remember. But the Klettgau is not only a wine growing region but also a famous tourist destination. All wines can be tasted for free during regular opening hours. So, why not combine a tour through the cellars with a barbecue in the vineyards? The winemaking family Hermann specialised in winegrowing during a property consolidation between and Open for new things, new grape varieties were constantly tried out.

Thus, it seems no wonder that Peter Hermann was the first vintner who produced Sauvignon Blanc in Grisons. Today, family Hermann manages six hectares of vines, while the largest land parcel is a five-hectare-large, south-facing terrace complex. 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. 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.