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you can your employees without itemization a lump sum tax-free refund of 20 €. The lump sum is tax free even if the employee gar nicht so viel oder gar nichts bezahlt hat. Die steuerfreie Erstattung ist damit auch dann möglich, wenn Ihr Arbeitnehmer ohne Übernachtungskosten privat übernachtet. Nicht auszahlen dürfen Sie die Pauschale allerdings, wenn Ihrem Arbeitnehmer die Unterkunft von Ihnen selbst oder berufsbedingt von einem Dritten gratis oder verbilligt zur Verfügung gestellt wurde. Auch bei Übernachtung in einem Fahrzeug ist die steuerfreie Zahlung der Pauschbeträge nicht zulässig. ( R 9.7 Abs. 3 Satz 1 LStR )

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How to write off assets correctly, what year is it? How to reduce

Die Steuergesetze wurden in letzter Zeit so häufig geändert, dass man leicht den Überblick verlieren kann. Hier die wichtigsten Abschreibungen im Überblick – Stand Januar 2011.

Lineare Abschreibung: Hier hat sich nichts geändert. Schon seit 2004 ist die so genannte Vereinfachungsregel weggefallen, wonach man in der ersten Jahreshälfte voll und in der zweiten halb abschreiben konnte. Seitdem können Sie für jeden Monat 1/12 abschreiben, bei Kauf im Januar also 12/12, im April 9/12 und so weiter.

Degressive Abschreibung: Bis 2005 waren hier maximal 20 Prozent zulässig, 2006 und 2007 waren es 30 Prozent, 2008 wurde die degressive Abschreibung komplett abgeschafft. 2009 wurde sie wieder eingeführt – aber nur für Anschaffungen der Jahre 2009 und 2010 – und zwar mit 25 Percent depreciation rate. For purchases from 2011, the declining balance is eliminated again.

GWG Depreciation - Method 1: 2008 and 2009 this limit was reduced from 150 Euros, which can also be used voluntarily in 2010. Assets from 150.01 to 1000.00 € net come in a "pool" and must be depreciated over 5 years - and for purchase in December with full 20 percent. Even if the asset ceases (Sale / theft / fire etc.), this collection items to continue. This rule can on a voluntary basis 2010ff. continue.

GWG depreciation to 410 € - Methode 2: Bis 2007 und auf Wunsch wieder ab 2010 dürfen Sie Wirtschaftsgüter bis 410 Euro netto sofort abschreiben. Wenn Sie diese Regelung ab 2010 wieder nutzen, gelten für Wirtschaftsgüter über 410 Euro die normalen Abschreibungsregeln – also nicht der Pool mit 20 Prozent Jahresabschreibung. Sie können jedes Jahr zwischen Methode 1 und 2 wählen –aber nur einheitlich für alle Neuanschaffungen des Jahres.

Was ist besser? Kommt drauf an. Beispiel: Unternehmer X kauft 2010 fünf Schreibtische für 700 Euro und ein Blackberry für 300 Euro. Er wird 2010 die Pool-Bewertung nutzen, weil er die Schreibtische dann über fünf statt 13 Jahre abschreiben can. That he will also write off the Blackberry over five years must, he takes into account. 2011, he bought five laptops for 400 € and executive chairs for 900 €. Here he chooses Method 2: Buy depreciation of the notebook. The executive chair, however, he must then write off over 13 years.

Beware of GWGs: Such is present only when it is "capable of independent use" is. That's not when it can only be used together with other assets that are technically matched to each other. A printer, scanner or monitor is not a CCA.

20 percent special depreciation: This is for 2011, purchased assets (eg cars) only admissible if the prior-year equity amounted to a maximum of 235 000 euros. (2009 and 2010 was a limit of 335 000 euros). The investment deduction amount (IAB) is now only up to 235 000 euro equity permitted, provided each is the current year prevail. In the 2010 tax return, you can still use up to the IAB equity of more than 335 000 €. (§ 7g, 52 § 23 ITA). The special depreciation applies to used cars since 2008!

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Thus, capital and partnerships taxed

corporations

If the taxation of corporations under the so-called Intransparenzprinzip. The Kapgen is the view of the taxation of a partner "opaque". The Kapgen itself is the object of taxation. This is a tax in two stages: first at the income generation at the level of the GmbH with approx. 30%. The remaining profit of 70% can be distributed. The second stage is now the flat tax of 25% on these profits. Based on the income, the flat tax also 70% x 25% = 17,5%. Die gesamte Steuerbelastung beider Stufen zusammen beträgt deshalb 47,5%.

Die Besteuerung der zweiten Stufe kann man übrigens zwar nicht umgehen, aber zeitlich hinausschieben und zwar prinzipiell so lange wie man will.
Gehälter werden mit rd. 42% besteuert. Im Regelfall sind Gesellschafter auch als Geschäftsführer tätig. So kann die steuerliche Gesamtbelastung etwas gemindert werden kann.

Personengesellschaften (Mitunternehmerschaften) und Einzelunternehmen

Eine Aufspaltung in Gewinnentstehung und -verwendung erfolgt hier nicht. Die Gesellschaft ist transparent, also from taxation point of view "transparent". Only one of the shareholders. This is true even in part for the business tax, which is of course tied to the company. The profit is taxed in full, regardless of use.

on the gain is directly applied to the income tax rate, which governs the level of income. So between 16% and 45%. The dividend is then only a neutral taxation collection.

However, there is the possibility, even the PersG Kapgen how to tax in two stages. This system is in practice, however, rarely used. It is considered too complex, without compelling tax advantages would be given. The

Gewerbesteuer ist wirtschaftlich gesehen eine Abschlagszahlung auf die Einkommensteuer. Ohne nicht abzugsfähige Komponenten wird sie je nach Höhe des Hebesatzes fast vollständig angerechnet. In Berlin beispielsweise bleibt als echte Mehrbelastung nur noch 1,4% des Gewinns übrig.

Ergebnis

Wegen der unterschiedlichen Besteuerungsstruktur ist der Anreiz hoch, das für Gestaltungen zu nutzen. Die Veräußerung eines gesamten Unternehmens beispielsweise wird bei KapG nur mit 25% des Veräußerungsgewinns der Anteile besteuert, während bei PersG ohne Berücksichtigung des sog. halben Steuersatzes über 45% anfallen können.

Die Steuergesetze sind deshalb von clauses designed to prevent abuse through it, which kind. However, there are usually only temporal constraints, which after certain waiting periods but significant tax advantages.

Since the tax law often and profoundly transformed, if the different taxation of non-security systems for a decisive choice of legal form to be. However, the two-tier system may be especially in restructuring and business transfers of major importance. I come back in January on this subject.

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Undiscovered company splits

it is a bit surprising how often I am confronted with problems in operating divisions. Last Friday, comes a new Mandant und schildert mir fast nebenbei dieses: Er sei Mitgesellschafter einer GmbH. Die GmbH habe vor einigen Jahren Anlagevermögen an die Gesellschafter verkauft, die dieses Anlagevermögen an die GmbH zurückvermietet hätten. Dazu habe man eine GbR gegründet. Zwei Jahre später sei das Anlagevermögen wieder an die GmbH zurückverkauft und die GbR aufgelöst worden. Auf den ersten Blick kommt dieser Fall recht unauffällig daher, so dass man nicht gleich bemerkt, welche Risiken hier bestehen.

Eine Betriebsaufspaltung ist ein rein steuerliches Konstrukt (1). Es wird gewissermaßen eine Beteiligungskette konstruiert. Wenn wesentliche Wirtschaftsgüter (z.B. Grundstücke, Patente, Maschinen etc.), to one or several shareholders are to be used by the own GmbH, a commercial tax service is fictitious. Without this point any further, I should point out that must be met as a condition of the so-called factual and personal links. For this trade or business includes not only those assets, but also the participation of the shareholder on its Inc. The use by the LLC may paid for, by so Miet-/Pachtvertrag, or not done. Participation chain now looks like this: Manager - Commercial operation as a "daughter" (holding company) - GmbH as a "granddaughter" (Operating Company). Mind you, this investment chain is not social, but purely fiscal Art

If this holding chain is broken, must be taxed at all levels at once all the hidden reserves. The tax office does then, as if a sale of the LLC interest and all other assets EXIST. This result is of course a fiasco for all involved, probably for the accountant. And there are many choices to end up like the splitting operation. The holding company is dissolved, significant assets are sold or rented, successions occur daily organizer As you can see, the operating division to be resolved even by accident. It's just not a stable corporate relationship, but a purely tax structure. Particularly problematic are the undiscovered natural operating divisions or those that are only uncovered by the audit. Then it's like the fog bank on the highway. You can see the traffic jam, it's too late.

to the input case, you would think now, because of the short existence of the company split the accumulation of hidden reserves should not have been as high. But this is unfortunately believed the law passed. Initially, the company split the limited companies migrate to the original cost of the shareholders in the business property ownership society (2), eg for 25,000 euros. When the company split ends - and if only a second later - the GmbH shares but are taken at market value (3).

is now, of course, the question of what to do about it. First of course, one should avoid the splitting operation. This means your eyes on the release of its own assets to the GmbH with its own way, are also meant the assets that are only in possession, such as rented storage bins. When a split operation already exists, you should take civil action to prevent accidental resolution. On unspectacular is finally the splitting operation, which was never recovered. Here, it is possible to avoid the audit and continues to sleep peacefully.


(1) § 15 para 1 sentence 1 No. 2, sentence 1 sentence 1 ITA (2) § 6 § 1 point 5, point b of (3) § 6 paragraph 1 point 4 ITA

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Tax Court has Porsche Turbo drivers in their place - and shows excellent prospects for all company car drivers auf

Germany, regarding the deductibility of car expenses still Eldorado. Unlike in other countries, there are no fixed limits. However, if revenues and costs in a car even want to glaring disparity that also plays in Germany, the tax office no longer.

recently decided case: The owner of a rental company with a few apartments and commercial space had bought in 2001, a Porsche Turbo for net 230 000 mark and the gross purchase price by credit over 275 000 Mark financed. In 2001, the entrepreneur normal amortization of EUR 46 000 Mark, impairment in the same amount again, various vehicle costs and more Mark out 18 000 Interest expense for the Porsche-credit claims. That was the Tax Court too much. The fact that someone spends 36 percent of its revenue for the maintenance of his car, was not apparent to the financial judges somehow. They did so, depreciation, rather than on the basis of 70 000 marks - as desired - on the basis of 230 000.

The judicial statements to the log book of interest to all entrepreneurs: The entries of the Porsche drivers were the Court to spongy. This is for example: "Appointment Sun Studio", "date because of facility," "due date equipment", etc. All the mentioned Judges' general and vague and interchangeable ". So if you get through with a logbook at the tax office you must make some more precise information, for example: ". Date Otto Meier GmbH in Stuttgart wg contract for 1000 XY"

The ruling also contains approaches to Luxury Cars durchzubekommen: What bothered the judge in the Porsche driver with the consumptive enterprises, mainly, was the mismatch between revenues and costs. Also that the nature of the business, such a representation effort with a company car was not necessary. That should mean that, conversely, that umsatz- und ertragsstarken Unternehmen auch kostspielige Autos als Geschäftswagen zugestanden werden.

Grundsätzlich problematisch: PS-starke Sportwagen, da diese nach Ansicht der Richter "nach der Anschauung breitester Bevölkerungskreise in sehr starke Maße die private Lebenssphäre berühren". Mit einer Limousine, auch wenn sie sehr teuer ist, scheinen Finanzrichter also weniger Probleme zu haben. (FG Nürnberg, 28. 2. 2008, DStRE, 2008, S. 1116)

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in old cars the company car tax

If you use your business car mainly operational, and also lead no logbook, tax on the private use after the standard one-percent rule. " And the beats in a used car in the same amount charge as a new car.

countermeasure 1: taxed no more than the annual cost of your car. This scheme is called in jargon "cost ceiling". To benefit from these mechanisms, make the user previously written off cars, which are mainly used operationally. (BMF letter dated 21/01/2002, para 14; BStBl 2002 I 148 )

example Meier entrepreneur drives a Mercedes S-Class (Year 2000) as a business car, which he has already written down to zero. New price at that time: 60 000 €. The total cost per year (gasoline, insurance, taxes and repairs) per year 6000 €. Then This is where the cost of capping and Meier must pay tax only 6000 € 7200 € instead of actually (12 x 1% of 60 000 €) per year as a withdrawal. As a result, he can certainly sell anything.

countermeasure 2: If you use your car is mostly private, the one-percent rule since 2006 no longer to bear. You may then nevertheless, according to administrative instruction make all car costs as an operating expense, but I have (only) in the amount of the private use of extraction. This actually a "penalty" intended restriction of one-percent rule in this case is a gift, you should use. (BMF 07:07:06; DStR 2006.1280)

Example: If entrepreneurs Meier (so) the car made only 40 percent utilized, he's just 40 percent of the total cost of 6000 Euro, € 2400 including claims. This is curiously more than operating expenses deduction at 60 percent business use in connection with the one-percent rule.

additional control when using a company car for other types of income

you should not give the tax office that you take your business car, for example, inspection trips to far-away rental properties. Although you can deduct mileage for the rental income, in exactly the same height increases but the monetary benefit that you must pay tax for private use. Since it is better to omit such trips in the same tax return.

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Vorsicht bei PDF- oder Fax-Rechnungen

Immer öfter bekommt man Rechnungen als PDF-Datei zugemailt. Hierzu sollten Sie wissen: Elektronisch versandte Rechnungen berechtigen nur unter ganz engen Voraussetzungen zum Vorsteuerabzug. Unter anderem müssen die Rechnungen nach einem komplizierten Verfahren digital signiert werden. (§14 Abs. 3 UStG) Das ist jedoch bei einer normalen PDF-Datei nicht der Fall.

Unser Tipp: Bestehen Sie stets auf einer Papierrechnung. Denn jeder Unternehmer ist verpflichtet, Rechnungen auszustellen, die zum Vorsteuerabzug berechtigen.

Und wenn die pdf-Rechnung korrekt elektronisch signiert ist? Dann ist das im Prinzip OK. Aber Hand auf's Herz: Sind Sie wirklich EDV-Freak genug, um einem Betriebsprüfer in three years prove that a statement has been signed electronically stored digitally? So better yet paper.

A printed pdf invoice but looks just like a paper bill? If this comes from the window cleaner or the beverage market around the corner - perhaps. But accounts of large companies see original paper guarantees different than if you print the pdf itself.

How is that with bills by fax? The tax office is playing with only if the original account of age-old standard fax to age-old standard fax will be faxed. (25/05/1992 BMF). Computer faxes are seit 2004 als Rechnung ungültig. Verwendet z.B. der Absender und/oder der Empfänger ein Computer-Fax oder läuft das Fax in Ihrer Firma auf einem Fax-Server ein, ist Essig mit dem Vorsteuerabzug. Denn den Vorsteuerabzug gibt es auch hier nur mit "qualifizierter elektronischer Signatur". (A 184a Abs. 5 UStR; BMF 29.01.2004; Rz. 23/24).

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Wie bilanziert man eine Leasing-Sonderzahlung?

Angenommen, Sie berkommen ein neues Leasingauto und müssen 9000 Euro netto plus Mehrwertsteuer Leasingsonderzahlung bezahlen. Wie müssen Sie das das steuerlich handhaben? Bei der Umsatzsteuer und in der Bilanz?

Antwort:

Die von der Leasinggesellschaft auf die Sonderzahlung any sales tax charged, you can immediately deduct the delivery month of the car (on a previous payment even earlier) in your VAT return as a pilot.

the net amount of 9000 €, but you can not sell immediately. (Even if car salesmen say that sometimes.) The immediate deduction is only for revenue-surplus account and they can only self-employed and small business use.

you as the summarizing contrast to the leasing special payment split to the months of the lease - in your case 36 months. To account for every month so 250 euros. When delivered in July 2009 set in 2009 so 6 / 36 the special payment as a business expense from that is 1500 €. At the level of the rest (9000 less 1500 €) you are in the balance sheet a "prepaid expenses" (ARAP). In the years 2010 and 2011 you're getting € 3,000 each from that post in the overhead and 2012, 1,500 euros last time.

it worth a leasing special payment at all?

My advice: A lease is worth special payment for non-tax accounting Zierer. The only meaning can be that the leasing company reduced its interest rate advantage because the monthly payments much faster than the 250 € in our example (eg around 280 €). Only worth a Special payment. is

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re disagreement in BFH

to transfer of assets

A common problem in corporate transactions is then, if not all assets are to be transferred. For example, a potential corporate buyers only interested in the actual business and will not or can not accept as a business premises. Such constraints arise not only in business sales. You can also occur in conversions from donations within families from parents to children or for other transactions.

Now it is unfortunately not so easy to transfer the relevant assets from the company tax-free out. It threatens the taxation of capital gains without a cash inflow would be available from which the tax could then be paid.

During a transfer of individual assets of a corporation out to third parties with an exception to the income tax out, it looks at individual companies and partnerships, fortunately, is different.

A tax-neutral Transfer to the private assets of the company or shareholder is even the case of corporations (PersG) is not possible, but at least the design possibilities of § 6 paragraph 5 of the Income Tax Act. Thereafter, individual assets are transferred to another company assets. The tax will of course get entangled.

The provision is in the details certainly very complex, but up to a question, everything seems to be substantially resolved. This has a question, however, it in itself. It is about whether an asset may be transferred to a parallel society, ie to a person identical sister company.

The said clause is one of the cases of tax-neutral transfer to one. The tax-neutral transfer to a sister company is not listed unfortunately. This would actually come to the conclusion that such a transfer taxes must rise. It is in this sense, the BFH with Judgement of 25.11.2009 has - IR 72/08 decided. The case described here is extremely complex and I do not recommend more to read there. The applicant company had restructured a business selling a business group in several steps. Shortly before the sale of a PersG land had been transferred to a sister-PersG. The FA wanted tax course.
 
Man weiß leider nichts über die Hintergründe des Falls. Hatten die Gesellschafter in Zeitnot gehandelt? Oder hatten die Berater geschlampt? Bei sorgsamer und vorausschauender Vorgehensweise hätte man die Grundstücke mit einer adäquaten Gestaltung problemlos heraus transferieren können. Hier aber war der zeitliche Abstand mit zwei Monaten so kurz, dass auch noch die Frage der Gesamtplanrechtsprechung relevant wurde.
 
Ohne auf den letzteren Aspekt eingehen zu wollen, hat der 1. Senat des BFH den Fall im Sinne des FA durchgewinkt. Nun aber kommt der 4. Senat des BFH ins Spiel. Mit Beschluss vom 15.4.2010 - IV B 105/09 kam er genau zum gegenteiligen Ergebnis. Er meint, dass die PersG Steuerrechtssubjekt für the type of income (eg from trade) and their allocation is. The object of taxation but the shareholders were himself and not society. It should always apply the so-called principle of transparency.

For tax law laity: the transparency principle states that a PersG tax transparent, so "transparent" and the income is attributable to the shareholders directly and immediately. This would therefore only a non-taxable transfer and no transfer. This evaluation of the 4th Senate is in my opinion, absolutely convincing.


The match for the correct interpretation of tax legislation is once again fully open. A clarification but is now in sight. The decision of the 4th Senate was only one of a suspension decision. The actual procedure is pending. If the 4th Senate will remain in this proceeding in his opinion, he will have to call the Great Senate, which will have the final word.

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Jetzt noch die Einkommensteuererklärung 2006 bis zum 31.12.2010 beim Finanzamt einreichen. Nähere Infos unter 02151 803790

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The Marketing Kitchen has moved!

The new marketing-Kitchen can be reached at www.marketing-kitchen.de . I look forward to your visit!

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the mom and pop shop of yesteryear can still knew who you had to do it. On the Internet, however it makes business transactions of all types with an anonymous opponent. Remedy detailed contact information and an over-our-side, the user to learn more about the company ... create

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The Internet is a scary place. Large, complex and full of dangers. create view article confidence - increasing conversion (Part 1)

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Social Media Club Augsburg

The past week provided two highlights for online marketers in the south of the republic. On Tuesday was the Online Stammtisch Munich (OMS) place in P1. For all non-Munich: Das P1 ist einer der bekanntesten Clubs und war früher berüchtigt für seine nahezu undurchlässige Tür.

Gestern dann die Auftaktveranstaltung des Social Media Club Augsburg. Gegründet wurde der SMCAugsburg im März 2010 von Dominik Johnson von explido WebMarketing, Bernd Pitz von Selbstverständlich – Rat & Tat für Medien und Marketing und Thomas Eisinger von explido WebMarketing...

Zum Artikel Social Media Club Augsburg

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"Evil Conversion" or just smart?

In ihrem Blogbeitrag "Evil Conversion: When Optimization goes too far" beschreibt die Marketing Expert Sandra Niehaus some - in their view - dubious methods to increase conversion rates. "Evil Conversion" leads the user intentionally misleading ...
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Social Networks as referral marketing referral marketing

Social Networks as recommendation marketing

Definition:

"Referral Marketing is a tool for customer acquisition, through the mouth takes place to-mouth and references satisfied customers. Referral marketing usually takes place when a customer is particularly pleased with a product or service from a network operator and reported his friends, relatives and colleagues etc.. Due to the high level of customer satisfaction, the company tries to build a positive image to access its long-term shareholder value to increase. Customer satisfaction is generated when the customer's expectations with respect to the purchased product or service at least met or exceeded "

(Source: http://www.onpulson.de/lexikon/1256/empfehlungsmarketing)

principle A recommendation from a customer, a reference, but also by friends, network or even foreigners to pronounce it. Bring this about, a marketing strategy is built, which will lead to "encourage" persons or groups to make recommendations:

Typical functions of the Networks are:

• Personal profile, with different visibility settings for members of the network community or the public at the network

• contact list or address book, along with features that the references to these other members of the network community (such as friends, acquaintances, colleagues, etc.) can be managed

• sending and receiving of messages (messages) to other members

• sending and receiving notifications of events (profile change, set pictures, videos, reviews, call waiting)

• Blogs, micro blogs, forums, comments

• Einstellen von Artikeln, Fachbeiträgen, Informationen allgemeiner Art oder speziell

• Suchfunktionen.

Mit Hilfe dieser Funktionen kann innerhalb der Sozialen Netze aktiv gearbeitet werden, die nachfolgend intensiver betrachtet werden soll.

Wie kann nun Empfehlungsmarketing für die Sozialen Netzwerke (Social Web / Web2.0) genutzt werden? Dazu möchte der Autor auf einige Bereiche eingehen und Lösungen anbieten bzw. weitere Hinweise geben.

Im Einzelnen

1. Mit den obigen Funktionen, wie z.B. gute Artikel veröffentlichen, gute Kommentare schreiben und ein durchdachtes Posten umsetzen, soll grundsätzlich Vertrauen und Begeisterung erzeugt werden. Geben Sie Ihren Kunden, Ihren Lesern etwas Besonderes zur Hand, dann hat es die Chance, empfohlen zu werden. – und damit auch gute Gründe für eine wohlwollende Mundpropaganda.

Empfehlen Sie sich – noch besser: machen Sie sich empfehlenswert. Nur wer empfehlenswert ist, wird auch weiterempfohlen.

2. Guter Content (Text): versuchen Sie, in Blogs, Artikeln, Gastbeiträgen oder in Wikis guten Text zu wählen - um damit auf sich aufmerksam zu machen und als wesentlicher Aspekt, um sich als Experte zu „outen“. Only an expert can successfully use the Internet through, building up long term trust.

third Join in blog and article directories. Get linked to industry portals. Make reports on an online news archives. Find which are the most popular review sites in your industry. Personal blog, tweet and ping. Set up as a fan on Facebook. Download videos from YouTube. Create a contest or survey, you are using podcasts, good graphics, a mind map, charts, collages or statistics. These are typical examples of a well-designed communication and thus your potential referral marketing really implement and maintain good recommendations.

Because if not "the Internet" is when you build up no information exchange, may also make any recommendations!

4th Animate your customers and readers with the following prompts: "Follow me on Twitter." / / "Become a fan on our Facebook page." / / "Discuss on our Forum / / to" Please rate the site, "In addition, free seminars, or bargain to be as valuable as free gifts.

5th "Google Alerts" or "yasni.de" regular basis, online information, use this process of information, it (feedback) or respond to them. Any online information offers the possibility of reacting targeted marketing methods to build a referral marketing. This does not happen overnight, but is a long-term, consistent, goal-oriented process.

5th Respond to information on the Web - even to complaints or negative comments. Turn the tables, and create their anger from the world. Say thank you to those who praise you

Note . Very important for negative Talk: obscure nothing, nothing, hide, only the truth counts. No Escalation! With luck, brave fans will protect you. No exaggeration, so that flies at any time, and then you have to damage even the mockery.

6th Post Only with perseverance, a targeted marketing and regular publications, with ping, or Twitter, etc. is a good recommendation for marketing your business, implement your idea. The versatility of the measures represent "the coal-rich".

Sources:

first http://www.onpulson.de/lexikon/1256/empfehlungsmarketing

second http://de.wikipedia.org

Links:
image, audio , Video: http://commons.wikimedia.org
Electronic Books Collection: www.wikibooks.org
Knowledge Platform: www.wikiversity.org
Quotes: www.wikiquote.org    

Linkliste zu Content

www.masterresalerights.com
www.master-resale-rights.com
www.easyplr.com
www.totalresale.com
www.website-affiliate.com

Autor: Dipl. Kfm. Wilderich von Dalwigk, Eutin

Web.: http://traffic-marketing-blog.de

 

 Tags: Soziale Netzwerke, Content, SEO, bloggen, blogs

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pancakes and glorious weather

It's all about people. This us Munich graduates well-known phrase proved true, at our meeting in Vienna on 3 to 6 June 2010.

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Steuerpflicht und Abgabetermin bei Arbeitnehmern - Termin 31. Mai verpasst, was nun?


Viele Arbeitnehmer sind unsicher, ob und wann sie eine Steuererklärung abgeben müssen.
Termin: Für die Abgabefrist gilt grund­sätzlich Folgendes: wer zur Abgabe der Steuererklärung verpflichtet ist, muss diese bis zum 31. Mai des nächsten Jahres abgeben (d.h. die Erklärung für 2009 muss bis zum 31. Mai 2010 beim Finanzamt vorliegen). Wer nicht zur Abgabe verpflichtet ist, aber abgeben möchte, da z.B. eine Steuerer­stattung erwartet wird, may provide a declaration four years later. The tax statement 2006 for example, can be accessed until 31.12.2010, the statement for 2007 will be submitted until 31.12.2011 the tax office.
free choice: the choice of the levy is for workers who have only, and not only income from related independent work and be their taxable income from investment, rental and leases, and so no more than 410 € a year. For married couples the same rules, there also must have the same tax bracket (IV / IV).

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tax return or pay tax rebates - mandatory or Secondary



There are only a few weeks to expire for many taxpayers, the deadline for submission of income tax return 2009th The deadline for all who need to file a declaration in principle of 31.05. the following year. All others can make up to seven years. Many know not whether they must file a declaration. That not only professionals or self must declare their income is not known to all taxpayers.

who is resident in Germany, in principle, must declare his income according to Income Tax Act. The levy obligation for employees to be very specific tax Sachverhalte gekoppelt. Wer zum Beispiel gleichzeitig bei mehreren Arbeitgebern tätig ist (Steuerklasse VI) oder so genannte Lohnersatzleistungen von mehr als 410 € im Jahr neben Arbeitslohn bezogen hat, muss eine Erklärung einreichen. Bereits hier stellt sich die Frage, welche Einnahmen Lohnersatzleistungen sind. Arbeitslosengeld I, Elterngeld, Krankengeld oder Kurzarbeitergeld gehören dazu, Arbeitslosengeld II (Hartz IV) jedoch nicht.

Wer bereits im laufenden Jahr weniger Lohnsteuern zahlen will, kann sich einen Freibetrag auf der Steuerkarte eintragen lassen. Das hat jedoch zur Konsequenz, eine Einkommensteuererklärung abgeben zu müssen. Ebenfalls in der Pflicht ist der, der eine Abfindung oder eine andere Entschädigung has received. But these are not even all of constellations, which involve a release by themselves. Moreover, it is sufficient if only one of the cases listed is given. Since the individual circumstances can change every year, is also the question again after making a declaration each year. A special-fading

it for non-workers, for example, pensioners. These are already then to file an income tax return if the income exceeds a certain limit. This limit is the basic allowance, which is set by law and therefore sometimes also changes annually. By 2008 the basic allowance was still 7664 €, 2009 for € 7,834 from € 8,004 and this year. Here are the double amounts for married couples.

advises The News Lohnsteuerhilfeverein eV all who are unsure whether they need to make a statement or not, to obtain information. Lohnsteuerhilfeverein for workers, pensioners and the unemployed professional contacts and advise on the annual adjustment of income tax and the tax return.

Catchy Newsletter Titles For Teachers

care money from relatives
term care benefits under the statutory nursing care insurance is original to the patient, in order to ensure the necessary basic care and household assistance. The money is tax free to him (§ 3 Nr. 1a EStG). Leitet der Pflegebedürftige das Pflegegeld an seine Angehörigen weiter, sind die Zahlungen auch bei diesen steuerfrei. Dasselbe gilt, wenn die Eltern eines pflegebedürftigen Kindes das Pflegegeld erhalten (§ 3 Nr. 36 EStG).
Pflegegeld von nicht verwandten Personen
Steht die pflegebedürftige Person in keinem Verwandschaftsverhältnis, sind die Vergütungen für die Pflegetätigkeit steuerlich anders zu beurteilen als bei Pflege eines Angehörigen: Die Einnahmen sind steuerpflichtig und nicht nach § 3 Nr. 36 EStG steuerfrei (Hessisches FG vom 20.9.2000, EFG 2001 S. 125).
Die Einnahmen gehören zu den
- Einkünften aus Gewerbebetrieb, wenn die Pflegetätigkeit operated professional basis is
- other income from benefits under the Income Tax Act § 22 No. 3, if a person as a favor or friendship is maintained.

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Clymifia In The Mouth

referral marketing

imply a recommendation of an influential beyond the pure communication receiving Action notice that he was positive or negative nature, usually preceded by their own experience with the respective offer. ("Can I recommend you," or: "Just do not buy that") This assumes a non-primary commercial interest of the recommender. Precisely this makes him credible and trustworthy - and desirable to purchase the recommended product. referral marketing will stimulate through a suitable choice of means as large a number of positive recommendations in order to thus allow new customers and increased sales permanently.

referral marketing is the second way to new customers. Der erste Weg, die aufwändige Neukunden-Akquise, wird zunehmend beschwerlich. Erstnutzer werden immer seltener. Und das Abjagen von Kunden der Konkurrenz funktioniert fast nur noch über den Preis. Eine glaubwürdige Empfehlung hingegen ist jeder Kaltakquise und auch jeder Form der klassischen Werbung überlegen. Und sie ist so gut wie kostenlos zu bekommen. Das Empfehlungsmarketing ist nicht nur die ältestes Kaufmannstugend der Welt, sondernd as wirkungsvollste Werbemittel.

Abgrenzung

Vertriebsformen wie Schneeballsysteme, Pyramidensysteme oder teilweise auch MLM-Systeme, die sich gerne mit dem Begriff Empfehlungsmarketing schmücken, are not assigned to the referral marketing. For at stake in these forms is not primarily to the (free) good quality of a product, but rather are purely financial (skim) interests to the fore. The company's business model is, indeed, that each of the independent distributor mitverdient in an ascending line of the vertically structured organization with a successful multi-level recommendation in the form of revenue sharing. It is therefore a pure sharing of "funds" without something in return. And that's what matters: a commensurate return is missing.

Author: Erich von Wild Dalwigk, Eutin

Web: My Homepage

Tags: network marketing, network marketing, marketing

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