Labour Certificate Wording

A certificate with the note looks 3 employment references must be formulated always positive and may unnecessarily complicate the career advancement the workers. It has become a “certificate code”, in the certain formulations, certain notes mean. Labour certificate formulations can be often quite confusing. A leading source for info: Genpact ProcIndex. Here you see an example that reflects the grade 3. Mr.

John Doe, born on the difference in Munich, a sports and fitness merchant (IHK) completed training in our House from 01.01.2008 to 31.12.2010. Mr Mustermann has undergone any training content for sports and fitness merchants during his training. His tasks included primarily the following: – the sale of fitness memberships – performing test training and equipment permits – the creation of individual training plans and customers on the training area – the storage and archiving of contracts, terminations, etc. – the preparation and sale of fitness drinks – keeping clean of work and fitness area – accepting Court bookings – the control of funds, as well as the creation of cash accounts Mr Mustermann was well aware of the importance of good customer service and exemplary implemented our care concepts. Mr Mustermann became strongly interested on all business operations and has done the tasks entrusted to him to our full satisfaction. Due to his friendly nature and his willingness to cooperate, he was popular with colleagues and superiors. For his career and his personal life path, we wish him all the best. by Hans p.

Tax Consultants

Maria Ulrich from Munich Tax Office informed of the tax audit there are only a few companies that are in favour a tax audit conducted by the IRS. Rather fear is spreading, whether one has done something wrong and must reckon with the consequences. Or you have the fear is not enough to have prepared. The concerns are unfounded but, because the IRS admits sufficient time in advance necessary preparations to take care of. In addition, there is the possibility to entrust himself to a professional in the field of taxation. A tax advisor knows the requirements of a tax audit and supports all key related areas.

The tax firm from Munich Maria Ulrich informed the tax audit. For complete peace of mind, the audit officially tax audit and is regulated in the rules of the Federal Ministry of finance. She is among traders, agricultural and forestry holdings and Individuals possible. When the tax audit, the tax authorities check steuererhebliche information of the taxpayer. These may relate to one or more types of taxes, and include one or several tax periods. Before the tax authorities visited the company, this receives a written notice.

Most companies like the idea of a review”not. They combine it with a sense of uncertainty and fear, wrong to have to behave, increases. The concerns are entirely unfounded, because who that relied on an accountant must fear no consequences. Also, a tax consultant supports detailed preparation for the appointment with the tax office. He is also present in the tax audit and can intervene and answer questions that arise for the client. As the taxpayer in determining the facts has a duty to cooperate, and he must make relevant documents available, the tax advisor supports here. For the case that the IRS detects ambiguities, the accountant is also the right partner. 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.: 089/41134860 fax: 089/41134829 email: Homepage:

Entrepreneurial Use

The work of companies will once again complicated the work of companies is again more complicated, reason, this time, is that the financial management accepts the changes of the Bundesfinanzhof for tax deduction. The Bundesfinanzhof had decided last year that now a deduction for performance or delivery is excluded, unless the performance from the outset for the non-commercial use is intended. If from the outset, that the performance has used a non-economic use, the right to deduct for services or supplies dropped. Instead of the taxation of value duties at the time of their free sampling, no deduction is possible in these cases. The Ministry of Finance has dealt now in detail with these judgments of the German and set new rules for the future deductions. From the writing, an example goes out that the exact handling of input tax deduction requires a particularly detailed knowledge of the value added tax law only partially. The practical example is that so, that an entrepreneur who purchased acquires two concert tickets and a laptop for a raffle, can get no tax deduction for the laptop, while on the other hand the total activity is crucial for the cards.

The current situation is therefore a company to deduct is entitled according to the judgements if it wants to use services of the economic activities for the provision of payment services. There must be a direct and immediate link between output and input power, only indirect purposes are no matter. If the entrepreneurs already in benefits plans the services not for economic activities, but immediately and used only for a free withdrawal is, he is not entitled to the deduction. If an entrepreneur is planning a performance, which is used in part for its economic activities, as well as to the part for non-economic activities, then this must only within the framework claim the deduction of the planned use for the economic activities. It is only if it involves a non-economic activity and a private collection the right to the full deduction for mixed use. In this sense, private withdrawals are only withdrawals for the private use of a company as a natural person, as well as the private use of its staff, but not for example for the use of a non-profit-making purpose of an association. Whether the performance of the contractor is involved, is dependent on whether there is a direct and immediate connection with initial sales. Absence of a direct and immediate link between several output transactions and a certain input sales, companies to deduct can be entitled, if it belongs to the general expenses cost of input services and are therefore part of the price of the services, as well as the overall economic activity brings sales. There is more information about tax issues at LfK – consultancy and tax consulting.