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In Germany there is no NATIONAL COLLECTIVE AGREEMENT regulating the indemnity in the case of termination of contract. One of the mandatory provisions is the infamous entitlement to indemnity on termination of the commercial agency by the principal. The fee is based on the statement of accounts. In the German context, this is a special instrument which causes considerable pressure on the principal.

If German law is applicable to the business relationship with the agent, e.g. if the assistance is carried out on German territory without reference to Italian law, the agent's rights at the end of the relationship are asserted by means of a gradual appeal, divided into three levels, i.e. in the first instance the right to claim information in the form of an accounting statement, in the second instance the claim for payment of commissions and in the third instance the payment of the indemnity. The application at first instance shall be upheld by partial judgment and shall constitute the basis for subsequent applications.

The defendant principal is obliged to draw up an accounting statement on the basis of the parameters of German law, which causes an exceptional management commitment.

As a rule, only invoices, invoice amounts and commission amounts are listed in the commission calculations. The sales representative cannot deduce from these all the circumstances that are important for the commission. German case law therefore recognises the right of the agent to be issued with an accounting statement. The statement is an excerpt from the books of the principal. Since the law does not define the claims to an accounting statement, the Federal Court of Justice has thus established the details of the statement there are:

    Date of commission
    Commission number
    Value of the goods according to commission
    Quantity of the goods according to commission
    Invoice date
    Invoice number
    Invoice amount
    Customers with exact address
    Stage of execution of the transaction, i.e. the status of execution of the order
    Amount of payment made
    Cancellations and cancellations / reasons

Only if all this information is included in the commission calculation or if the sales representative has recognised the commission calculation does the sales representative no longer have a legitimate claim against the issue of an accounting statement.

If the statement of accounts is subject to justified doubts as to its completeness or accuracy, the sales representative then has a legitimate claim to view the statement in accordance with Art. 87c Abs. 4 HGB. This examination of the extract is based on the choice of the entrepreneur by the sales representative himself or by an auditor or an auditor selected by the sales representative. The commercial representative may take an auditor or an auditor with him/her. The commercial representative must first pay the auditor or the auditor in a manner different from that used to implement the statement of account. He may, however, claim compensation for these costs if the auditor or the competent auditor establishes that the statement of accounts is incomplete or incorrect.

In addition, the commercial representative shall have a legitimate claim to additional information from the statement of accounts concerning the question of commissions and commercial relationships, which are absent or wrongly defined in the statement of accounts.

The commercial representative may request the provision of a sworn guarantee that the accounting statement is correct and complete if, after examination of the statement, doubts remain as to its correctness and completeness.


Inheritance of non-marital partnerships Europe

Non-marital partnerships have almost doubled in the last twenty years in Germany: the Federal Statistical Office currently reports almost 3 million couples without a marriage certificate. And these 3 million couples have very specific legal questions. No wonder that more and more courts are also dealing with this topic - right up to the Federal Constitutional Court.

european union 4205972 1920

Inheritance law is particularly relevant here. Most topics are

  • What hat about the legal succession for my partner?
  • What do we have to consider when drafting our wills?
  • Is there also a joint will for us?
  • I have children from a previous relationship - what do we have to consider?
  • Are there any inheritance law peculiarities for same-sex non-marital partnerships?
  • What about and how much is the inheritance tax

Every relationship is individual. Therefore, there are no blanket answers.

Gian Luca Pagliaro was admitted to the bar in 1995 and is also a specialist in international law and a lecturer at the University of Cologne. In 2017 he completed a specialization in  inheritance law, the so-called master breve nel diritto di successione in Milan.

German and Italian inhertiance law. law firm Pagliaro

Our law firm has been working in German-Italian legal relations since 1995. German and Italian inheritance law form a special focus here, i.e. inheritance cases in which the deceased lived in Germany or Italy or possessed assets at home or abroad. These circumstances regularly raise complex questions about international property and inheritance tax law, which require expertise in the legal systems of both countries.

estate determination

Our office is connected with the real estate and business registers in all regions of Italy, so that the estate is quickly and reliably determined. Through our PEC communication system we are in contact with all probate courts, registry offices and banks in Italy.

Discount processing and valuation

Transfers of real estate property in Italy are carried out directly by our law firm, as are the liquidation of financial deposits/bank accounts or transfers to companies. We can handle more complex inheritance disputes, for example between co-heirs, with our cooperation partners, notaries and lawyers. Our information system for land values in Italy enables us to carry out valuations of real estate property in Italy.

Disclaimer of inheritance and limitations of liability

As contact partners for German and Italian inheritance law, we assist our clients in the submission of inheritance proposals. We draft and coordinate the necessary waivers and ensure publicity.

Estate planning for assets in Germany and Italy

Together with German/Italian notaries and tax consultants, we draft wills and donation contracts which can be used in both countries and thus ensure a uniform approach.

inheritance tax

The question of inheritance and gift tax should be considered from the outset. As there is no valid double taxation agreement, special care is required here! We cooperate here with various tax advisors, or support the heir's advisors on questions of Italian tax law. Valuation for real estate located in Italy (land, houses, apartments) or companies.

Costs and transparency

In principle, we recommend a fee agreement, regardless of the estate value. In this way, costs can be kept as transparent as possible. If the mandate ends prematurely or if individual mandate points are waived, the client only pays for the processing performed up to that point.

Our Team

Gian Luca Pagliaro was admitted to the bar in 1995 and is also a specialist in international business law and a lecturer in Italian law at the University of Cologne. In 2017 he completed a specialization in Italian inheritance law, the so-called master breve nel diritto di successione in Milan.

Dott. Daniel Urso, law studies at the Università CATTOLICA DEL SACRO CUORE, Milan, Facoltà di Giurisprudenza, graduation LMG/01 (Giurisprudenza). Focus: Support of inheritance tax returns and real estate transfer.

Dott.ssa Fatima Laghbili, law studies at the University of PISA, Facoltà di Giurisprudenza, graduation LMG/01 (Giurisprudenza); postgraduate studies at the University of Cologne, master's degree for lawyers graduated abroad. Focus: liquidation of bank deposits and notary's office.

 

Acquisition Italian Citizenship

As of last summer 2015, a new procedure is in force for the acquisition of citizenship Italian for wedding. Currently the Italian citizenship is governed by the law 5.2.1992 No 91 (and related regulations of implementation). It reassesses the measure of individual will in the purchase and loss of the citizenship and recognises the right to dual citizenship.With reference to the new legislation and to what has been disclosed by the Farnesina Pagliaro Law Firm summarises the salient points regulatory for information purposes:

The foreign spouse can acquire Italian citizenship (by marriage) on request. The acquisition of Italian citizenship by the spouse can take place on question, in the presence of certain requirements, including the beginning of a certain period of time from the date of marriage, 2 or 3 years, depending on the place of residence. Deadlines halve in the presence of children born or adopted by the spouses.Validity of marriage and permanence of the matrimonial relationship until the date of adoption of the decree; Dual nationality allowed

Since the entry into force of the  Law on Citizenship (1991/92) the purchase of a foreign citizenship does not cause the loss of the Italian citizenship. The citizen should in contrast to formally waive it.

NEW: citizenship by marriage / online procedure
Following the new procedure established by the Ministry of the Interior, by August 2015 for abroad, the application for a acquisition of Italian citizenship goes tabled electronically.
The applicant must register on the dedicated portal.At the same time the new procedure will also change some practical aspects. The consular posts (Consulate) will no longer be able to take charge of the procedure, just providing support.The procedure is therefore entirely at the expense of the person concerned.

 

Processing of international powers of attorney and documents

German law does not generally apply to powers of attorney used abroad. The law of the country in which the power of attorney is to be exercised (so-called effect and form statute) regulates the details to be included in the power of attorney, how it must be structured and in particular the form of the power of attorney. However, if special formal requirements exist, such as notarisation or certification of the power of attorney, these can also be provided before a German notary. It is even possible for a German notary to certify a power of attorney in the respective foreign language so that it can be used directly abroad. Under certain circumstances, an apostille or legalization must still be taught for recognition.

We process and prepare draft authorizations for use in the following countries
•Italy
•Spain
•France
•Marokko

and coordinate notarial certification/certification, if possible with a notary in your area.

You can also read in Aktuell 7/2017: Amendment to the law on international powers of attorney and international legal relations

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  • 1/20: Inheritance tax guidelines 2019 come into force

    Tax guidelines are instructions on legal interpretation issued by the Federal Government of Germany, with the approval of the Bundesrat, to the tax authorities. They are issued by the Federal Ministry of Finance for the purpose of uniform application of tax law, to avoid undue hardship and to minimise administrative expense. The Inheritance Tax Directive 2019 is intended "to take account essentially of the changes in the law that have taken place in the meantime, changes in administrative opinion and the highest court rulings". First and foremost, it should be noted that the inheritance of business assets under Section 13a of the Inheritance Tax Act (ErbStG) has become more reliable, in particular with regard to the calculation of the wage bill, including in cases of conversion, the retention rules for business assets, advance deduction for family businesses, pension assets, real estate transferred in the event of a business split, and the investment clause.
     
     

permanent offices:

Dürener Straße 430
50858 Köln

Breite Str. 161-167 (Mevissenhaus)
50667 Köln

domicile office - Italy - Como:

tel. 0221 9483939 (deutsch/englisch)
tel. 0221 9483941 (italienisch)
fax. 0221 9483940

Haben Sie Fragen?
Schreiben Sie uns eine e-mail: kanzlei@ra-pagliaro.de


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