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savings

2011ändern turn of the year, a number of statutory provisions.
We show what is in preventive detention for Such changes.

from 31 December 2010 in Germany secured bank deposits to € 100,000 per customer by law. Until now, the limit was 50,000 euro. In an insolvency of the institution's customers receive within 30 working days of their money back within the limit. Previously, they had to wait up to three months.

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decision of the Federal Social Court in favor of private health insurance

The Bundessozialgericht (BSG) has decided (Az: B 4 AS 108/10 R), that has people on unemployment benefit II the right to have the support of basic security contributions to private Make health insurance in full must.

Since the Act to enhance competition in the statutory health insurance (SHI competition Enhancement Act - GKV-WSG) private insurance, have a financial problem if they are in need of help. Unlike before, they are not automatically members of the public health insurance if they apply payments to secure a livelihood after the Second Social Code (SGB II ). You remain obligated to obtain a private health insurance upright. The support of basic insurance covers part of the cost of approximately 130, - € per month. Remaining contributions had unemployment benefit or social assistance recipients now pay their basic security.

The basic rate does not change it, because in this description would § 12 paragraph 1c VAG a halving of the contribution provided by neediness. But the reason backup support was only legally obliged to take the remaining half of their contribution to the review, "which is to bear for recipients of unemployment benefits in the statutory health insurance." This does in fact, that is also bisected by the contribution rate to the base a significant portion of either of those in need even be applied - or who is not paid. Then, however, the health insurer still looking § 193 paragraph 6 SG "expenses for the treatment of acute illness and pain as well as pregnancy and motherhood list.

social and regional social courts have different procedures for the benefit of needy decided that the support of basic security, not only 130, - €, but also take the full, remaining contributions to the basic tariff.

The Federal Social Court in the case of an independent lawyer made a decision, adopted in 2009 required basic security for jobseekers. This was according to a press release the Court of a private health insurance with € 207.39 contribution could complete, but no change in the statutory health insurance. The BSG classified the non-existent contribution scheme to open as part of "law inherent loophole in terms of a planned anti-incompleteness of the legal regulations" field. The grounds of the GKV-WSG does not indicate that it should have been the legislative intent to drop private insurance in need in the rain. On the contrary, just the base rate had been executed, that the purpose of that, "the parties are not overstretched financially.

the constitution would also guaranteed subsistence minimum is not reached, if the legislature is forcing people to take out not by them affordable insurance. The court also refers to the arrangements for voluntarily insured by law, which are also in case of need they no longer own contributions required and requested to be protected by analogy also in need private insurance, the minimum subsistence level.

The association of private health insurance (PHI Association) welcomed the decision in a statement. The court "finally creates clarity for the benefit of those in need: For their constitutionally guaranteed subsistence minimum is adequate health insurance coverage. It could not be that the welfare state rolls through an "artificial" reduction in its support is the task of assuring the subsistence of health insurance, both in the case of statutory and private health insurance. However, this can not resist the jab association, statutory health insurance receive as opposed to private health insurance, billions of grants. " Further urges the PHI Association for the legislature to act and to eliminate the loophole.

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tax ID

2011ändern turn of the year, a number of statutory Provisions.
We show that changes in the tax id for example.

The functions of the uniform federal tax identification number can be expanded. Benefit in particular from the tax authorities. For the future it falls more rapidly if investors exceed the exemption amount on capital income of 801 €. From 2011 must be included on the new exemption orders, the tax ID. In addition, the banks are to provide for the transmission of monetary gifts, the identification numbers of donor and recipient. For the fiscal authorities can thus help determine whether a gift tax must be paid.

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make snow and ice accidents tax deductible

causing workers to be the way to work in a trip home in the second household, or a professional driving in an accident or are involved in one, they may use the resulting costs the tax office as a business expense to make tax deductible.

For a journey between home and work or a trip home that occurred through the damage costs in addition to traveling allowance be recognized. This includes in particular the cost of repair of the host vehicle and of the other party, but also expert costs, damages, court costs and attorney's fees, unless it is made from a third party

(for example, by the general liability or comprehensive insurance or the perpetrator). Jump to full insurance is one that only the excess deductible. If the car is not repaired, instead of costs, impairment may be claimed. This assumes that the useful life of the vehicle has not yet expired. The following repair any remaining bad sales as a car accident the other hand, can are not considered. can be argued, however, the result of the accident increased contributions to civil liability and hull insurance (here, the additional amount) as a limited-deductible special expenses. Has the accident happened on a business trip or trips of workers with varying work sites, not only the costs are deductible, but the employer can replace the incidental expenses of the employee tax free in full as travel costs.

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tobacco

2011ändern turn of the year, a number of statutory provisions.
We show that changes in the tobacco tax, for example.

The tobacco tax is raised in stages, but not immediately of the year. The first increase is by 1 May 2011. Until 2015, the tax increases annually by about 4 to 8 cents for a pack of cigarettes. Particularly strong arrived at the Treasury to hand-rolled cigarettes: The usual 40-gram pack fine cut is more expensive per year to about 12 to 14 cents.

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surcharge for trips between home and work only for actual use

If the intrinsic value of private use of company cars typing with the 1 - taxed% rule , then the amount thus calculated is increased by 0.03% per month of the list price for each distance in kilometers between home and work, if the vehicle can also be used for that. The Bundesfinanzhof (BFH) confirmed three judgments of its case in April 09/22/2010 2008, namely that these 0,03 -% reward scheme and so far only applies, as the service car was actually used for such trips

. had

While the tax office in the decided cases based on a non-application letter from the tax authorities not applied in the case of BFH of April 2008 and recognized instead as revenue on a monthly basis 0.03% of the gross list price of the vehicle for any distance in kilometers between home and work , took account of the BFH, like the lower court, the contract only on the number of actual between home and work trips made and found his way to correspondingly lower surcharges.

Note: The reaction of the Financial management to the jury is still out.

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reference to Internet at Navi replacement ?

The district court of Hanover with Judgement 8th February 2010 decided (Az: 547 C 4343/09) that a partial coverage insurer may not refer to the purchase of a used replacement device from the Internet, if an insured vehicle is stolen in a burglary a fixed navigation system.

The defendant insurer the defendant had completed his Mercedes for a third party insurance. As part of a burglary was out of the vehicle including a fixed navigation system worth nearly 3.200, - € stolen. The applicant had to replace the device from his workshop with a comparable new Navi. The insurer refused noting that a similar navigation device at a price of only 800, - € can be purchased on the Internet, to refund the amount expended by the plaintiff.

Failing agreement the matter landed in court, where the insurer suffered a defeat.

The Court considers that the insured are costs for the installation of a comparable replacement unit for its Mercedes-skilled personnel to. He does not have a significantly lower cost replacement can refer from the Internet.

The court based its decision primarily on the statements by him of a designated expert who had stated that the web comparable Although navigation systems are offered, but not regularly. Furthermore, it is questionable whether the equipment complies with the quality of an original navigation unit from Mercedes and whether they operated under similar warranty. The experts considered it for doubtful that a workshop with a view to legal liability reasons the installation of a would willingly purchased through the Internet unit.

The purchaser of an offered via the Internet navigation device can do on a regular basis a personal picture of the seriousness of the seller and take the purchased goods not inspected. That the Court, but given the price range of such equipment was called for.

has since built the workshop a comparable replacement without the technical innovations in the vehicle the applicant shall process a claim, the insurer in the opinion of the Court also no deductions "new for old" make.

therefore upheld the appeal by the insured in full.

Had the case been tried before the District Court of Essen, the insured would have been made to the second hand market for navigation devices, as happened in a similar case.