ComeniusGerman teamEritrea Tekle  Tiara Beichter Merita Berisha- expert knowledge - trade office - capital- leadership ...
ComeniusGerman teamEritrea Tekle  Tiara Beichter Merita BerishaRights for employeesLetter of terminationDuring the prob...
ComeniusGerman teamEritrea Tekle  Tiara Beichter Merita Berisha severely disabled peopleFor selling the productsHow mu...
ComeniusGerman teamEritrea Tekle  Tiara Beichter Merita Berishab) Founding the companyLevel of credits for companies→ p...
ComeniusGerman teamEritrea Tekle  Tiara Beichter Merita BerishaProfit and loss everything belongs tothe holderLosses an...
ComeniusGerman teamEritrea Tekle  Tiara Beichter Merita Berisha5, 5%Bad.-Württ., Bayern 8% in other regions 9%(church m...
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Germany

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Germany

  1. 1. ComeniusGerman teamEritrea Tekle  Tiara Beichter Merita Berisha- expert knowledge - trade office - capital- leadership qualities - finance office - suitable location- motivation - health insurance - regular customers- experience - Accident Prevention - promotion- creativity & Insurance Association - personel- reliability - Chamber of Commerce - supplier- perseverance - Local Court (application)Founding a companyrequirements and responsibilitiespersonalqualificationsCompulsoryregistrationBusinessrelatedqualifications
  2. 2. ComeniusGerman teamEritrea Tekle  Tiara Beichter Merita BerishaRights for employeesLetter of terminationDuring the probationary period the employer and employee are allowed to fire or to quitwithout reason.Probationary periodProbationary period of training = 1- 4 monthsProbationary period of employment = till 6 monthsAfter the probationary period: in mutual agreement for a good cause (for example: allergies)Period of the employer-employeerelationshipCancelation period (untilending of the calendarweek)2 years 1 month5 years 2 months8 years 3 months10 years 4 months12 years 5 months15 years 6 months20 years 7 monthsTermination reason examplesThe reason for termination lies in the personof the employeeNew demands at work, staff can´t changeworking routine, or a staff is ill, so theperson can´t work anymoreReason is because of the behavior from theemployeeA seller suppresses moneyThe termination is operationally related Termination because lack of ordersSpecial protection noticePeople have special protection notice for example: operational members youth and trainee representatives pregnant women
  3. 3. ComeniusGerman teamEritrea Tekle  Tiara Beichter Merita Berisha severely disabled peopleFor selling the productsHow much is the tax rate?General tax rate 19%- sight-seeing tour- travel guideReduced tax rate 7%- magazines, newspaper- movies- compositions- tickets for the stage, art exhibitions and concerts- food (but with exceptions)Controllable transaction volume non-controllable transactionvolumenot taxable for example:Sales amongfor example: friendstaxtable the doctor & therapy- delivery & achievement- imports from abroadTransactionvolume
  4. 4. ComeniusGerman teamEritrea Tekle  Tiara Beichter Merita Berishab) Founding the companyLevel of credits for companies→ private costumer credits→ secured credit : 1 – 4 years 2,42 %5 years 2,63 %10 years 3,04 %commercial credits until 4 years = 3,05 %single-member-companyOHGThe OMG is formedby at least twoentities under acontract.GmbHformation Business registrationand recordingcommercial registerThe members of thecompanies have tochart the company ina commercialregister.Company agreement,notarial formation,commercial registerrecordingcompany name first and last name ofthe ownerThe company of anOHG has to have anappellation bypartnershipfancy name with theadditive GmbHtaxation business taxincome tax (preferential)business taxcorporate taxliability personal liability ofthe ownerpersonal liability ofthe ownerslimited liability fromcompany´s assetsminimum capital no minimum capital ,deposits of the holderat any heightThe foundation is notdependent on aminimum capital. Itcan be in cashbenefits, services andbenefits in kind.Minimum 25 000Euro , for theformation the halfenough at first
  5. 5. ComeniusGerman teamEritrea Tekle  Tiara Beichter Merita BerishaProfit and loss everything belongs tothe holderLosses and gains aredistributed by headsdistribution for thecompanyEvent Manager/in Year Monthgross payment 330.000,00 € 2.750,00 €income tax 4.878,00 € 406,00 €solidarity tax 268.29€ 22.36€church tax 390.24€ 32.52€sickness cover 2.406,00 € 225.50€care insurance 404.25€ 33.69€old age insurance 3283.50€ 273.63€unemployment insurance 495,00 € 41.25€net payment 20574.72€ 1714.55€Additional costsrent: 620€ bei 69m³city: Stuttgartroom: 2,5monthly plus: 250,05€annual plus: 3000.60€power 81,00 €automobile insurance 130,00 €gas 100,00 €phone 60,00 €Gez (fee for television andradio)17.98€Other things 500,00 €
  6. 6. ComeniusGerman teamEritrea Tekle  Tiara Beichter Merita Berisha5, 5%Bad.-Württ., Bayern 8% in other regions 9%(church members)19, 6 % (employee´s contribution 9, 8 %)3,0 % (employee´s contribution 1, 4 %)1, 95 % (plus 0,25%, if the person is over 23years and has no kids.)15,5 %employee´s contribution - Arbeitnehmeranteilemployer´s contribution - ArbeitgeberanteilSolidarity taxOld ageinsuranceChurch taxUnemploymentinsuranceNursing careinsuranceSicknessinsuranceemployee´scontribution 8,2 %employer´scontribution 7,3 %

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