Negative Effects Of Internship Remuneration

The Tax Office informed home from Augsburg in the today’s business students who do an internships are not uncommon. In some cases, an internship is remunerated by the undertaking concerned, to compensate for the expenses of the trainees. According to a ruling of the German of the 09.06.2011 this revenue can affect however negative child benefit of the students. Accountant Gerhard clarifies home from Augsburg over the details of the judgment. A student, whose focal point was, in the residence of the parents took an internship in the United States to basis of the judgment of the BFH in the underlying case. There paid internship compensation and other income of the students, but its revenue exceeded the annual limit amount of 8004,00 euros. The exceeding of the limit amount through the income of the student, extinguished the claims of his parents on child support.

As a result, the parents submitted the cost of accommodation and meals incurred during an overseas internship and wanted them in the framework of the tax declaration claim. In principle, this is possible if the focal point of the student in the parental household and the student has rented an apartment on the place of study. Incurred expenses for rent and food can then be made within the double financial management. The issue in this case was, however, that is been abandoned their own residence in Germany and rented a residence in the United States. According to the Federal fiscal court, hereby the basics of double financial management and associated claims shall expire. The Augsburg accountant Gerhard home gives you like to more information and advise you what options you have to be able to assert claims in an internship abroad. Press contact tax law firm home contact person: Gerhard home accountant clinker mountain 9 86152 Augsburg phone: 0821/344 88-0 fax: 0821 / 344 88-50 E-Mail: Homepage:

Federal Republic

Expensive is not always the same good. In terms of location of the SHB real estate funds real estate experts leave nothing to chance: will only invest in economically stable locations. The situation is critical in real estate, then comes the situation and thirdly, it is the situation which constitutes the value of a real estate!” This is a like to use quote when it comes to the profitability of real estate or real estate funds. A truism which is true but again and again. Because in addition to other factors, such as good buildings or facilities, it is the site when it comes to the long-term profitability of real estate investments. “Just when the economic crises or in the market there are price corrections: good layers are less affected and provide adequate interest for safe preservation of capital and despite the crisis”, says Hans Gruber of the SHB innovative fund concepts AG.

The real estate professionals of SHB innovative fund concepts AG (SHB AG) attach great importance to the optimal location for this reason the individual commercial real estate site analysis. One good location begins with the State”, know the SHB real estate expert. The return fund 6 SHB innovative fund concepts AG was invests exclusively in plants in Bavaria and Baden-Wurttemberg. Gruber explains why: Bavaria is one of the regions with the strongest economic power in Germany. The Bavarian economic performance is increased in the last few years to nearly 30 percent, as strong as in any other State.” But as well as Bavaria, Baden-Wurttemberg is one of the strongest economic and competitive regions of Germany. In particular in the industrial high technologies as well as research and development of Baden-Wurttemberg is regarded as the most innovative region in the Federal Republic of Germany”, know the SHB real estate expert. As the engine of the Baden-Wurttemberg economy, surprisingly, the export and the high dynamics in the core sectors of the country, such as machinery and vehicle construction, electrical engineering, data processing and the metal industry.

“Gruber: Baden-Wurttemberg is the export State no. 1 in Germany.” Bavaria and Baden-Wurttemberg be due to the well-developed infrastructure, the high-tech skills, reliable framework conditions for enterprise and pro-business climate according to many surveys with the most attractive business locations in Germany. The positive demographics speak also for the two southernmost provinces: so Bavaria is still the Immigration No. 1 in Germany and Baden-Wurttemberg the population compared to the nationwide average rose in the past decade thanks to high immigration and births also significantly stronger. SHB innovative fund concepts AG will therefore great emphasis on meaningful market analysis before investing in a site. Only stable income to achieve so. The results give the rights. For more information,

ScaraSue: 1.320 Possibilities From A Jewellery Series

For the first time on the biggest watch and jewellery fair “inhorgenta” 2011 presented with the current collection gustus”from ScarSue, the most diverse wishes can be realized by 1,320 various combinations of shape, color and motif. No matter whether ring, earrings or pendants, each piece of jewelry can vary depending on the Geschmack(gustus) combined. To underline the individuality of the personality, each article is manufactured only individually when ordering. In the selected combination is made after completing your order in our own workshop in manual work, resulting in a personal piece. Within a few days, the customer receives then sent his combined piece of jewelry.

Early 2011 collection was gustus”for the first time on the international jewellery show inhorgenta” presented to the public and was thus the beginning of the presentation of the jewelry series. ScarSue, the new label of Susann Krause is mass produced more than just the monotony Jewelry articles. Here is the special, individual and unique in the foreground. A piece of clothing to wear it a way of life, him to live a vocation and him to design and manufacture a passion is jewelry. All of these elements is the basic philosophy of Susann Krause.

She is classic goldsmith and designer of jewellery creations and feels in the fifth generation of a family business with many years of experience in the watch and jewelry craft, be committed to continuing the tradition. The classic craftsmanship in connection with individual shapes and colours and modern trend design was always the basis of their work and creativity. Different approaches to combine craftsmanship with the current Zeitgeist is evolved during the occasion family tradition of watch and jewelry business. Under this aspect, Susann developed Krause their individual creations to individual small series in which each piece of jewelry is unique. It is jewelry, produced in hand work itself, but the Taste which finds customers and is individually designed. Under, you will be fully informed about the idea and the production and can get an impression of the diversity illustrated. From there, you can also directly in the beautifully designed online shop in which each individual piece of jewelry is shown and described in detail. After the order, the piece of jewelry in hand work is produced and then sent in a high-quality gift box. The delivery of the ordered article takes place within 3-5 days. In the course of time developed more jewelry series, now also in time offered to the pre-Christmas season in the online shop. Of course, special or even unusual wishes can be implemented depending on the option. To do this, best direct contact by email or phone offered, to discuss the personal wishes and ideas in detail.

European Parliament

Abroad thanks to callback roaming charges save s mobile calls from abroad an expensive pleasure be, as mobile operators like horrendous roaming charges demand from their customers. Roaming charges arise when it is booked as users in a foreign cellular network and then on the phone, SMS writes or uses the Internet. The high roaming costs are not only every customer a thorn in the side, also in the European Parliament, this issue has been discussed already. In 2007, the Parliament has introduced legislation on the subject of roaming, these were updated in 2009. The adopted regulation on roaming will expire in June 2012. Currently one but still benefiting from reducing the roaming tariffs in force since June 1, 2011. A call placed from other European countries costs gross just 35 cents per minute. For incoming calls, the user pays gross still 11 cents per minute. But these price reductions are valid and thus obsolete for European countries only when it leaves the EU. In addition, the costs are for data roaming is still immensely high. If one takes his Smartphone during the holidays, you should watch so even more, just as many Smartphones automatically keep in touch with the Internet. To protect the consumer, the operator must comply with (gross) a cap of 50 euro per month, after achieving this, the Internet connection is automatically disconnected. However, users should always take precautions. So, you can disable for example the Internet contact of the phone for the duration of the stay of abroad, thus being in this regard on the safe side. To the regulations concerning the roaming you can see on the website of the European consumer centre. But what if the fees applicable in the EU are still too high or travelling to non-European foreign countries? Then you can make the use of the callback service. What is callback and how does it work? The callback service is a call-back service where a service provider acts as an intermediary. Callback service a To be able to use that provider, you must register a callback provider. Such a registration is usually free of charge, some providers, you get given a starting balance. You should store the phone number of you would later lead his calls in his account. Because through stored phone numbers, it is possible to identify customers as such to the provider. Then you can call it off. Order to save roaming charges, you must call from a local mobile phone or from a landline. To call on the callback service, you should select only the so-called Callbacknummer of his party. The connection is interrupted automatically and you get a callback of system. Then you need to enter only the telephone number of the person you would like calls with the and already connects the service provider. When you call of the Callbacknummer, you must always make sure that it transmits his phone number. Only then, the system of the provider to detect the call. The costs incurred during a telephone conversation, composed of the respective rates of the associated countries. The billing is done through the callback customer account. The callback service offers several advantages: a it is possible roamingfrei world’s cheap to call. This can be interesting for tourists as well as for business travellers. It is also possible to keep the costs in mind thanks to the customer accounts. With this service, it is therefore the case of roaming easy”to escape.

Bodo Graf

A specialist broker for the hotel and catering industry is a must both for hotel seller as well as buyer of hotel, just to the right and individual consultation for both sides is guaranteed. Both parties must be prepared the economic needs of the other party through the tourism real estate experts according to and represented. Only in this way can be produced win-win situations can live well with the old and new owner of the hotel. Most of these hotels are sold by the way due to lack of follow-up. Return on sales is % well run holiday hotel in the cut at 18 to 24 and purchase price and selling price for hotel properties are currently at a level at the hotel seller, as well as hotel buyers benefit.

It also very interesting Hotels offered stars in the main holiday regions to fair valued purchase prices by 3 to 5. So a perfect time now a hotel to buy, that you would like to operate or also lease! What should a hotel customer equity bring? Although interest rates are at a historic low, but the restrictive Bank lending to tourism companies requires a high equity ratio. Currently, ASP has to sell hotel brokers around 370 hotels. A small part of the hotel real estate is also open and sold: many owners ask currently the International Munich Hotel broker ASP Hotel brokers, whether now is the right time, your hotel for sale? The answer is definitely the most hotel real-estate a Yes, if they put on a fair and competitive price for your hotel. The experienced hotel – and tourism consultant Auer, Springer & partners ( in collaboration with the relevant hotel brokerage firms at any time at the disposal are in difficult determining of the hotel sales range. ASP Hotel brokers forward to take your hotel for sale and guaranteed a very reputable, professional, confidential and correct processing.

An initial overview to determine a purchase price / Hotel retail price find hotel buyers and sellers of Hotel here: Hotelwert_Ermittlung_ASPI_AG.pdf if you so long, played with the idea to buy a hotel, you even want to operate, or that you see a hotel investment and want to lease, would be Europe’s leading hotel brokers ASP Hotel brokers to contact. ASP, description of the company real estate Hotel brokers ( is the real estate subsidiary of the consultancy Auer, Springer & partners ( The hotel broker ASP real estate Hotel brokers has since 1983 to the leading real estate broker Spa Hotels, family hotels, holiday hotels, Spa Hotels, Castle hotels, hotel portfolio, city and business hotel on the most beautiful places of this earth evolved for. In addition to international luxury hotels and hotel real estate of all brands and labels are also many historic castles, hunting castles, moated castles, castles and monasteries from the possessions the former ruling dynasties for sale offered. Hotels, luxury hotels, castles sell hotel brokers and Castle brokers Bodo Graf von Hardenberg and his team especially in the countries of Austria, Hungary, Germany, South Tyrol and Italy, Switzerland, France, Belgium, Spain and Portugal. Top advice from hotel real estate specialists around the hotel purchase, hotels for sale and hotel leases. Company contact: ASP real estate International Hotel brokers Bodo Graf von Hardenberg Pilotystr. 4 80538 Munchen Tel: + 49 89 230 35 197 E-Mail: Web: PR contact: Auer, Springer & partner tourism consultancy – Hotel consultancy MMag. Susanne Ronnacher Scotish ring 16 / 2 1010 Wien – Vienna – Vienne / Austria Tel: + 43 1 5332460 E-Mail: Web:

Debt Holders

The documentation requirements for financial service providers in relation to investment advice to private investors is more rights for investors and debt holders. Telephone advice get re kick right a week of private client in the case of a transaction before sending the log. This has profound implications for the financial advice industry. Also: claims for damages due to incorrect advice become time-barred in the future three years from knowledge of the damage. There are more decision-making powers for holder of notes. The proceedings of the meetings of creditors is modernized and adapted to international conditions. Documentation requirements for banks and withdraw at telephone consulting licensed financial services providers must log in the future any investment advice to private investors and give the customer before conclusion of the contract a copy of the Protocol. Material content: information and wishes of the customers, recommendations of the consultant and the determinants for this purpose.

One Control way for investors, whether the advice was rendered correctly or in the log, there are risks, which were not communicated in the consultation. In the case of a telephone consultation, the company must immediately send the Protocol. The deal even before receipt of the Protocol can be done at the express request of the customer, if the Bank expressly for the case that the log is inaccurate or incomplete, admits the customer a week right of withdrawal after receipt of the Protocol. As a general rule: In the process, the Protocol serves the investor as evidence for any advice errors. The Protocol is incomplete or inconclusive in itself, the burden of proof of proper advice meets the Bank. Dr. Matthias Gundel, Managing Director of the firm, specialising in capital market law describes the effect for banks: increased care of the Advisory is needed given the punitive damages risks due to the new documentation requirements.

Ideal Investment

With a day money comparison on the Internet, the right day investment filter Web pages that offer a day money comparison, are today sought after than ever. The day money there is for example no minimum deposit. The day money for other reasons this is a form of investment which is becoming increasingly attractive. In particular with regard to the relationship between security and yield no other form of investment can keep not the counterpart of the day money, the deposit also. Fixed-term deposit has the disadvantage that the investors in the money simply does not match until the term ends as opposed to the money of the day. At money of the day, however, the investor has access every day on his money. Only the investors in buying must take the usual banking terms, because a direct withdrawal of money from the day money account is not possible.

This investor requires a checking account, a reference account, no matter which provider. To avoid Bank maturities but unnecessarily long, it pays off for investors at the Bank, where he has his day money account to open a checking account, the he like Use usual for standing orders and transfers can, but especially as a reference account for his overnight, here the Bank transit times are relatively short, namely hardly longer than one banking day, mostly already within minutes or hours before the requested money to the reference account has arrived. It’s the same of course deposits on the day money account. But which provider is the best in terms of yield and interest, amount of transaction costs and free additional services (like just a checking account), can find out the investor only if he offers a day money account comparison. A good example is the Web page. On this Web page offers the consumer the chance to find out which provider it can achieve the highest return with his investment. Even if the interest rate on federal funds have fallen in recent months, the percentages are is still higher than in the passbook and money on a day money account is still safer than on the Stock Exchange, investing in shares.

Managing Director

Option rights are sold with profit; Follow-up project nearing completion until end of 2008 started the Stuttgart-based energy capital invest with their U.S. Oil Fund IV and will start next year already nominally the first regular dividend by 12 percent. In April of this year, the fast-growing energy company paid relative to the sum of the drawing, the early artist bonus of up to five percent, to his investors. Participation with a term of only two years and a total capital of around 12.5 million euros had been placed within a few months. Objective of the Fund concept is to achieve attractive returns with the purchase and sale of land-based mineral rights. This was achieved when the U.S. Oil Fund IV due to the very good access routes to promising areas and associated mineral rights, to explore gas.

So for example, when the Lake Bistenau project”in the Haynesville shale, the largest natural gas region of North America, and at the same time the fourth largest in the world. Here secured energy capital invest Option rights, to participate in oil and gas extraction. Through we can sale of option rights with tax effect for the year 2009 and the then resulting gains as prospects the prospect make asked first distribution and at the same time invest in a follow-up project with very attractive appreciation opportunities”, declares Kay Rieck as Managing Director of the energy capital invest. Due to the very positive developments in the U.S. Oil Fund IV KG, the management is optimistic to achieve the maximum profit share for investors. The U.S. Oil Fund IV should be resolved as planned after a relatively short period of slightly more than 2 years to December 31, 2010.

Maximum profit including the early artist bonus accounted for 29 per cent; depending on the runtime design according to tax-free for investors until on the reservation of the progression. In addition, a final bonus of up to an additional 5% will be granted. All in all so a possible Return that currently do not reach the most fund initiators with other investments. Energy capital invest that Stuttgart-based company was founded only a year ago, he is one of mineral rights in the United States but with six set up investments in the special area the leading providers in this segment. The previously placed stakes run in as planned all distributions have been made as prospects.

Million Investment Trade

PFALZKOM MANET builds new high security data center for the metropolitan region Rhein-Neckar-Pfalz in the mother city of Ludwigshafen, 11.09.2009 visibly pleased Mayor Hans-Dieter Schneider showed the PFALZKOM CEO than he. MANET congratulated on the go-ahead for the construction of their new high security datacenter in the mother city. Mid-2010 metropolitan region will have about one of the most modern and safest Server homes in Germany Rhein-Neckar-Pfalz. We deliberately continue successful history in Mutterstadt to a piece that Mutterstadt offers us optimal locational conditions. The direct power supply via two different voltage levels at our location in Mutterstadt is unique and offers absolute maximum reliability to our customers. Jurgen Beyer the million investment in the new data center is also a clear commitment to the region and economy, in which we work and live”, explains Managing Director for engineering the PFALZKOM MANET. With the 1,000 Square meters large new building and a useable area of about 700 square meters is already going in the third quarter of 2010 one of the most modern and safest IT locations in operation. Goal is to provide an IT infrastructure that is resilient and available around the clock, medium-sized without having to make big investments. Steadily rising operating costs do not stop even before IT. Stricter laws, but also the increasing demands placed on the availability of data, IT systems and their integrity cause more and more local entrepreneurs to consider outsourcing IT or their parts into consideration”, explains Uwe Burre, Managing Director business area PFALZKOM “MANET and adds that companies in each sector through the outsourcing of IT areas and processes to minimize not only the administrative burden and the risk, but IT also costs and capital can release.” Attention sets the PFALZKOM MANET in the planning and implementation of the new data center in the ensure consistent use of energy-saving technologies, high availability with minimal environmental impact. So, a sophisticated system where elementary components such as power supply, air-conditioning and fire extinguishing systems are fail-safe and compatible matched, will provide for maximum energy efficiency. The IT market has changed greatly, the hardware is always smaller and more powerful it has a direct impact on the energy consumption and heat development of the devices. Many data centers can no longer withstand the changing energy needs and the increased demands on air conditioning and are down the drain. As a subsidiary of the energy supplier PFALZWERKE Aktiengesellschaft, are at the PFALZKOM MANET created the optimal conditions for the reference of energy: on the mother city of the location enough capacity exists with the direct current injection on the substation to withstand future developments. Images: PFALZKOM MANET for free use to the above Reporting.

East German Coins

20 years after the fall of the wall East German coins gain increasingly value numismatist by their attention to detail and a passion characterized, that many an observer would describe as obsessive. The latter is especially true if it’s the coins from past epochs or States when East German coins. Citizens of the former GDR be sure get in the smile at the thought of old money and wonder how aluminium chips”and match the passion. But there they numismatist, whose specialty are East German coins. Include the almost affectionate term aluminium chips”for coins of the former GDR rests on the fact that almost all the coins of course characterised by a high percentage of aluminum and in an international comparison to the lightweights”.

Circulation – and course coins of East Germany despite all or perhaps precisely because of this curiosity, GDR coins are still a much sought after collector’s item even 20 years after the fall of the wall. By default as course coin were between Fichtelberg and Rugen 1, 2, 5, 10, 20 and 50 cents in circulation. Supplemented to the 1 and 2 mark coins of the set seems complete for the uninitiated GDR coins so. But rarely know what beginners the GDR also commemorative coins with a value of 5, 10 and 20 mark brought out. Who dares the entry into East German coins, should keep this fact in mind. Value of GDR coins introduce what and commemorative coins rates current at the end of, or how much the collector for new pieces must invest, of course depends on several factors. On the one hand, the State decides in the GDR coins.

Currently circulating coins lose over the years to shine and show clearly the ravages of time. On the other hand, a coin may be little interest despite their good state of conservation for the experienced numismatist. Also the height of the support and any error embossings crucially at the end. The correct entry into the world of the GDR coins wants to be learned thus in any case, why not just a good eye. but in any case the necessary know-how is in demand. Mini sets GDR coins rarity value a peculiarity of East German coins are the so-called mini sets, whose number amounted to only a few thousand and the objects collectors coveted it for yet another reason to count. The 5 mark coin is missing the DDR mini sets. Instead, the mini kits contain a medal, which is always a special theme. GDR coins at first glance they seem really to can inspire no coin collector. Who but cares and venturing a little deeper into the world of the East German coins, will have to be quickly teach themselves a better.