The term corporate form describes the legal form under which a company is founded or managed by one, two or more people. Choosing the type of company is one of the most important decisions when starting a business. Because the corporate form not only defines the rights and obligations towards customers, suppliers and the state, but can also have a direct influence on the reputation and the serious impression of the company. The importance of the corporate form If a company is founded, the founder (s) must decide on a type of company. The reason for the importance of the corporate form is based on the different scope of liability. An overview of the individual corporate forms Sole proprietorship - sole trader, freelancer Partnership - GbR, OHG, KG, GmbH &…

How does the property tax work when there is a change of ownership? If you do not buy your new property on the key date, January 1st, on which property tax is paid for the entire year, you are probably wondering whether you have to pay the relevant sum on a pro-rata basis? The answer: no! The law clearly defines here that the owner of a plot of land or a property pays property tax on January 1st and then for the entire year. If you buy an object in May, for example, the debt in question is due by January 1st. compensated. Often, however, the buyer and seller draw up a contract independently of the legal regulation in which the buyer reimburses the seller the corresponding amount on a…

Property tax flat rate The so-called property tax unit value is determined by the responsible employees of the tax office. The so-called unit value is always used as the basis for all calculations relating to property tax. This is a market value of a property that has been determined by the authorities. However, these values ​​have not been adjusted in the western federal states since 1964, and not even since 1935 in the east of the Federal Republic. Of course, the real estate and land market has changed significantly since then. We will come back to this problem later. The level of the unit value of a property depends on various factors, such as the size and location of the property, the age of the building and the type of…

Every person who owns a property in Germany has to pay property tax to the municipality. It does not matter whether the property is built on or not. What is the property tax? The amount of property tax relates to the property or the heritable building rights to a property. This means: the more a property is worth, the more property tax has to be paid as a rule. All details that are important in this context are regulated by the property tax law. This means, among other things, that the said sum is currently composed of the unit value (determined by the tax office), the property tax index and an individual assessment rate. Exceptions exist, among other things, with regard to listed objects. Who has to pay all property…

Celebrated worldwide, 8 March is considered International Women's Day . The story of how this date was instituted is controversial and could be related to a factory fire during a strike. A group of American workers died in the fire. Despite the uncertainties as to the real reason for the institution of this commemorative date, the truth is that International Women's Day symbolizes, above all, the female struggle for equality and respect in a society that for a long time subjugated and inferiorized women in the most diverse aspects of its existence. Versions for the origin of women's day The classic version According to the version that was consecrated as true for a long time, International Women's Day emerged in the following context: a textile factory on the industrial outskirts…

Our society is formed by a series of principles and ideas that guide our behavior on a daily basis, without not always being aware of it. This set of ideas that guides the thinking of individuals in a society is called ideology . Consciously or unconsciously, every man follows a certain ideology, as he seeks an ideal for life. Relations with our family, with school and religion, allow us to get in touch with the first ideas and values ​​that form society, preparing us for social interaction. Religion is structured around a series of ideas and beliefs constituting its own ideology. In the 19th century, the thinker Karl Marx questioned the meaning of ideology, proposing its reinterpretation. For Marx, ideology - these ideas that guide us to live in society…

More than you might think, domestic violence is a phenomenon that is very present in families, affecting children, adolescents, women and the elderly, in greater proportions than that seen in relation to men. Domestic violence is understood as the manifestations of abuse that can affect the person psychologically. Forms of Domestic Violence Domestic violence against children and adolescents can manifest itself in several ways in addition to physical aggression. Thus, violence through threats, humiliations and other forms that affect children and adolescents psychologically is common. Another constant form of violence is omission : some parents fail to provide the necessary care for the growth of their children, who begin to suffer deprivations essential to their education, such as lack of affection, cleanliness and even adequate food. It is worth mentioning…

Every river runs a course from its source to its mouth or mouth. In this way, it can capture more water from other springs (dispersing centers) and swell. This area of ​​the journey made by several watercourses, coming from different regions, but converging to the same point, is what we call the hydrographic basin . The hydrographic basin, therefore, is the group formed by the main river, its tributaries and the lands bathed by them. Any watercourse that flows into another river or lake is considered an affluent or tributary, contributing to increase its volume of water. Formation Usually the source of the rivers that form the hydrographic basins is in the highest areas and corresponds to the outcrop of the groundwater table. Therefore, the occurrence of rain is essential…

If the mouth suddenly tingles or feels tight and extremely painful blisters appear in the throat, the diagnosis of canker sores is close. Here you can read everything about the common troublemakers in the mouth. Aphthae are painful blisters on the lining of the mouth that affect the inside of the lips, the roof of the mouth, the gums and the tongue. The pathogens and causes for the appearance of canker sores cannot be clearly identified. However, genetic causes seem to play a role. A treatment for canker sores is only possible against the symptoms and consists primarily of pain relief. What are canker sores? Aphthae are painful blisters in the area of ​​the oral mucosa, which are among the most common diseases in the mouth. Aphthae on the inside of the lips,…

Dental plaque or plaque not only looks unsightly, it also promotes the development of tooth decay. Brushing your teeth every day is the only way to remove plaque sustainably. Dental plaque develops continuously, even directly after brushing your teeth. It is a bacterial coating that only becomes dangerous for the teeth at a certain stage. The first group of bacteria is not yet harmful; it only becomes critical with the colonization of anaerobic bacteria. Regular dental care and professional teeth cleaning by the dentist are the ways to keep the harmful deposits to a minimum. What is the plaque on the teeth? The human oral cavity is home to numerous microorganisms. Far from all of them are harmful, on the contrary. However, there are also bacteria that are more harmful…