Seated Leg Press Buttox

Hin - and forth statement of the rent between spouses


dangerous support of the employer
- FG Berlin-Brandenburg of 16.03.2010 - Az . 6 K 1328/05
14th October 2010
workers should be careful when they attack their employers financially under the arms to get their jobs for example, by providing a guarantee for loans to the employer.

In the Tax Court of Berlin-Brandenburg case decided by the employer, a worker placed a guarantee on almost four times the amount of his annual salary. It should also be with a 25 percent shareholder of the GmbH. For entry into the GmbH as a partner, however, saw no more, because the LLC had to file before registration in the register of insolvency. At the launch of the employees of the lending bank under the guarantee claim, he wanted the payments at least as its cost - make GmbH contribution is tax deductible for - did not materialize. This rejected Financial judge from.

Since not more of the workers as shareholders reached the target, was left for him the opportunity to declare their payment as a cost. Also a claim as a business expense was due to the same agreed entry into the company as a shareholder of the question. That this because of the bankruptcy could not be performed, played with the tax assessment does not matter.

Court of Berlin-Brandenburg of FG 16/03/2010
file number: 6 K 1328/05
DStZ 2010, 509