The Legal Guide to Germany | Prize Money for Participating on TV Show Taxable as other Earnings

The Legal Guide to Germany | Prize Money for Participating on TV Show Taxable as other Earnings

When being paid to participate in a TV show as a candidate, is the money a tax-free reward or is it a taxable income? What do you think? The BFH 's judgment of November 28, 2007 (re IX R 39/06) now gives you the answer.
Sandy participated in a TV dating series with six shows. Following the contract signed with the producer, she received a remuneration of €9,000. Her duties were to play a woman on search for a new boyfriend. She was to remain silent on the details of the contract and affirm any and all press, promotional and advertising measures. Only at the beginning of the show did she learn that her new partner was already determined and it was the main task of her and her partner-to-be to believably transport not only to the audience but also to their families that they had met and fallen in love during the dating show and wanted to marry within two weeks. When this happened and the family members appeared at the ceremony then she and her family would gain a further €250,000 prize money.
After she received €9,000, and with her relatives a further €250,000, the tax office demanded a prepayment from her on the estimated annual tax on both prizes. The tax office considered the trophy money to be "other earnings sonstige Einkünfte”– according to §22 no. 3 EStG.
Since her extra-judicial appeal was without success, she initiated legal action. The tax court dismissed the case considering the prize of €250,000 and granted the tax office the claim of taxing Sandy on the prize of €9,000. Thereupon the tax office changed the tax assessment, which in the mean time was serviced to only consider the prize of €9,000. Nevertheless, she went on to the next instance to fight for what she believed was correct. She argued that a remuneration can be considered as taxable income when it is based on a trading of services (money for acting). Such is not the case as in dating shows like the one concerned by this dispute. The producer has no interest in the candidate's success because it is often more interesting for the audience to see a candidate fail. Therefore, there was no exchange of services. Finally, this prize money is comparable to hitting the jackpot in a lottery. This income is without any doubt not taxable as income.
The Federal Tax Court decided that the Finanzamt correctly assessed Sandy on the income of €9,000. This money qualifies as other earnings in terms of §§32 no. 3, 2 I no. 7 EStG. This source of income applies to all income that does not belong to the other categories. A service in terms of §22 no. 3 EStG is every activity, tolerating or forbearance, that is not a sale or similar to a sale subject to a contract with the attributes of remuneration. It is therefore important that the payment is inducement wards to a behavior of the tax-payer. It suffices that the payment is assumably for the tax-payer's behavior. Since this is so, Sandy's prize money is taxable income. This prize is not comparable to winning a jackpot because there is no performance and return performance behavior owed for the payment.
On the other hand, Sandy rendered a persuading performance as an actress for the payment she received. All entertainment shows like the one in which she participated "live” from the failure or victory of the candidates. The producer will only then be interested in paying such a high sum for her participation when persuadingly acts. Therefore, her payment is related to her activity as an actress.
When you come into this situation, don't forget to deduct your costs related to this income. This will typically be travel and accommodation costs. If you bought a new dress or very fancy suit, you might hope to deduct this also. Sorry, that is not possible because clothing which can be worn for "everyday purposes” is not deductible as this is considered as a private and not income related expense. Something else would be true if had to appear in a special costume like a shark, knight, clown, etc. Published on the old CMS: 2008/6/5Read on the old CMS till November 2008: 3,037 reads

http://lg2g.info/Private-Taxes_Miscellaneous/prize-money-for-participating-on-tv-show-taxable-as-other-earnings.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/Private-Taxes_Miscellaneous/prize-money-for-participating-on-tv-show-taxable-as-other-earnings.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | Missing Intention to Achieve Income When Employed

The Legal Guide to Germany | Missing Intention to Achieve Income When Employed

Will the tax office accept a surplus of expenses instead a surplus of income? The Federal Tax Court decided this question on August 28, 2008 (re VIR50/06).
Sam wanted to be a politician but after having started to campaign he gave up his intention. During his campaign, he spent a whole lot of funds. In his income tax return, he declared a surplus on his expenses above as anticipated costs for his employment as a politician. The tax office assessed his taxable income as "0.00" not negative.
BFH assumes that when you want to have negative income from employment considered then this must be done with the intention to achieve income - at least on the long run. This intention is tested with a "surplus prognosis", further personal motives for accepting the losses are not to play a role. When this test shows that there is no intention to achieve income then any expenses will be considered as a "hobby" and deduction will be denied.
The individual employment will be inspected. The total income from this one position must point to a surplus of income. Understand as "total income" your expected salary, plus any surcharges or additions, commissions, and old-age pension relating to mortalitiy tables. Fictive, future possibilities of income are not to be considered.
(= hobby)" has now been applied for employment and not only self-employment. Never forget, the state is hungry for money!

http://lg2g.info/Private-Taxes_Miscellaneous/missing-intention-to-achieve-income-when-employed.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/Private-Taxes_Miscellaneous/missing-intention-to-achieve-income-when-employed.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | Limited Taxation for an Employee relocating Abroad?

The Legal Guide to Germany | Limited Taxation for an Employee relocating Abroad?

Severance pay, which is compensation for lost future earnings, for a worker who has moved out of country, does not count as a limited, taxable, domestic income for the purpose of §49 Abs.1 Nr.4 EStG 1997.
Jerry was employed as a managing director of GmbH Geschäftsführer. It was agreed that his employment was to end prematurely. As a compensation for ending the contract in general as well as the remaining salary, he received 4.6 mil. DM - in installments. Thereupon, Jerry left Germany and relocated to Switzerland. He declared in his tax return as taxable in Germany his salary (as per tax card) plus the part of his severance pay relating to the no-competition clause. He declared the remaining DM 3,226,310 as not taxable in Germany. His tax office was of a different opinion.
The BFH agreed with Jerry. The amount in dispute, DM 3,226,310 was not subject to German taxation. Subject to full German taxation is only such income achieved during the time he had his residence or usual sojourn in Germany (§1 I 1 EStG). Persons are fully subject to German taxation when their residence (§8 AO) or usual sojourn (§9 AO) is in Germany. At the time, he received the remaining part of severance pay, it was evident that he was in Switzerland. He therefore did not have either residence nor a usual sojourn here any more. He was not living for an indefinite time in his German apartment anymore.
The remaining part of his severance pay, i.e. that not to be taxed in full in Germany, is also not subject to partial taxation following §49 EStG. Such income will be partially taxed in Germany, when income from (self-)employment is performed in Germany - and with living here. Precedents of the Federal Tax Court interpreting double taxation law for income from dependent work say severance payments are not paid for a certain activity but for the end of previous employment. Therefore, Jerry's disputed income is not subject to partial taxation in Germany. It remains reserved for taxation in Switzerland.

http://lg2g.info/Private-Taxes_Miscellaneous/limited-taxation-for-an-employee-relocating-abroad.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/Private-Taxes_Miscellaneous/limited-taxation-for-an-employee-relocating-abroad.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | Is Interest from Foreign Life-Risk Insurances Subject to Taxation?

The Legal Guide to Germany | Is Interest from Foreign Life-Risk Insurances Subject to Taxation?

The BFH (re VIII R 47/01 judgment of March 1, 2005, published February 15, 2006) ruled if and how interest obtained from investing in life-risk insurances abroad are to be taxed.
Anthony, Bob, and Charles own – each by a third – a securities deposit at a Swiss Bank mainly containing fixed interest securities in different foreign currencies. This deposit was financed by the same bank that holds the deposit. Anthony, Bob, and Charles were not paying off their debt. From the acquired interest from their investment, the loan interest as well as the premiums for the life insurance were financed. As the life insurances matured in 1986, the debt was paid off. They received about DM2.552 mill. Their German tax office assessed this input of interest and added another DM2.224 mill. for taxation after an audit because it assumed that this further income was taxable in Germany.
Anthony, Bob, and Charles appealed this decision without success. The Tax Court disagreed with the tax office and upon appellation of the tax office Anthony, Bob, and Charles had their opinion affirmed by the Federal Tax Court.
Anthony, Bob, and Charles argue that the interest received is tax free in Germany because their insurance and the cashing-in met all the requirements of the law. The tax office argued that only if the insurance premiums were deductible as extra-ordinary expenses would they be tax-free.
The Federal Tax Court denied tax liability. The opinion of the Federal Fiscal Court follows the prevailing opinion of legal publications and contrasts the opinion of the Federal Ministry of Taxes. This legal rule just stipulates that premiums paid to insurances to set up a capital covering old-age security are tax exempt if 1.) the surplus is not cashed before 12 years after the policy has been obtained, 2.) before 60 years of age or for supplementing a disability pension, or for supplementing a disability pension or widows' and surviving dependents' pension. Generally, such income is not subject to taxation. Published on the old CMS: 2006/12/21Read on the old CMS till November 2008: 890 reads

http://lg2g.info/Private-Taxes_Miscellaneous/is-interest-from-foreign-life-risk-insurances-subject-to-taxation.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/Private-Taxes_Miscellaneous/is-interest-from-foreign-life-risk-insurances-subject-to-taxation.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | Inheritance Tax Act is Invalid

The Legal Guide to Germany | Inheritance Tax Act is Invalid

After five years, the BVerfG (re BvR 421/05 of November 7, 2006 published on January 31, 2007) came to a decision that the present estate tax act is partly unconstitutional.
So what happened? In the year 2002, the BFH put the case on hold to call upon the Federal Constitutional Court to decide upon this constitutional issue. The question was whether the valuation of real estates and company's assets as well as the unilateral preferential treatment with an exempt sum and a procentural deduction pursuant to §13a ErbStG were constitutional.
The Federal Constitutional Court agreed with the Federal Tax Court as it also sees the Principle of Equality violated. The judgment centers on questions of value assessment or valuation, whereby the value of company's assets are at issue. The main aspects of the Federal Constitution Court's judgment are:
The approach with balance-sheet values for the valuation of company assets structurally hinders an approach to market value. This does not purposefully lead to a fair and equitable tax relief but more to a random and arbitrary valuation. This especially relieves the tax burden of high yield enterprises.
The valuation of real estate also leads to values that are anywhere between 20% to 100% of real worth. Thus fair and equitable taxation does not result. The Federal Constitutional Court left the question open whether a preferential treatment under mitigating circumstances is constitutional. But the court clearly stated that there could be grounds for a preferential treatment but not by using the valuation by amount.
Hint:
The judgment effects no immediate changes to the Estate and Gift Tax Act. All tax returns for estate tax have been given preliminarily assessment since 2001. Since the Federal Constitutional Court has given a long grace period (until December 31, 2008) to adopt new provisions in the law in conformity with the changes required. Therefore, there is no reason to alter your portfolio.Published on the old CMS: 2007/3/7Read on the old CMS till November 2008: 136 reads

http://lg2g.info/Private-Taxes_Miscellaneous/inheritance-tax-act-is-invalid.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/Private-Taxes_Miscellaneous/inheritance-tax-act-is-invalid.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | Exemption for Interest Withholding Tax

The Legal Guide to Germany | Exemption for Interest Withholding Tax

) has been reduced to a limit of only €750 / €1,500 (single / married). The good news is that, following the trend in improved electronic banking services, an application for exemption from withholding tax Freistellungsantrag can now be made to a bank online. And, you are allowed to split the exemption amount between two or more accounts. The advantage is that you do not have to fill out the tax paperwork in the following year and wait to get your refund on the exempted amount for withholding tax.
If this is something for you, check your banks website or ask your banker if they already support such online assignment. Do not worry to place such declaration online. It will be safe, because you will need your PIN and TAN – just like online transfers! The Federal Ministry of Finances has already given its okay.
It will be easy to file an exemption, but so will making a mistake be easier. So, keep an overview of all your applicable exemptions by creating a table something like this one:
Exemption Application of
Bank Name
Amount of Exemption
Jan 5, 06
No. 1
500
March 15, 07
No. 2
200
Published on the old CMS: 2007/1/9Read on the old CMS till November 2008: 1,381 reads

http://lg2g.info/Practicalities_Miscellaneous/exemption-for-interest-withholding-tax.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/Practicalities_Miscellaneous/exemption-for-interest-withholding-tax.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | Ex Does not Always Have to Agree to Joint Tax Return

The Legal Guide to Germany | Ex Does not Always Have to Agree to Joint Tax Return

A divorced couple was not able to effectively communicate anymore. The woman, shortly before their divorce, asked her husband if he would agree to be jointly taxed. Joint tax declarations are only possible for married couples. However, in the year of separation, the law exceptionally for the last time allows you to declare your taxes jointly. The husband refused. Only after receiving the assessment did he learn he fooled himself with his stubbornness. She received a tax reimbursement of EUR3,500 and he had to pay EUR7,000 on taxes. If they had jointly declared their taxes, they might have not had to pay anything at all.
He then demanded his ex-wife to apply for joint taxation for that last joint tax year. This time she refused. He sued her in court that she agree. The judges of OLG Frankfurt (re 19 W 52/05) gave him a brush off. They ruled that a joint assessment could not always be demanded. Especially, in this case, since the husband was offered to collaborate and he refused.
When elaborating a divorce, it usually makes sense to work one very last time together and declare one's taxes jointly. However, discuss this with your tax advising attorney, or tax consultant that he may show you the financial difference between joint and separate declaration. Published on the old CMS: 2007/1/18Read on the old CMS till November 2008: 102 reads

http://lg2g.info/Private-Taxes_Miscellaneous/ex-does-not-always-have-to-agree-to-joint-tax-return.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/Private-Taxes_Miscellaneous/ex-does-not-always-have-to-agree-to-joint-tax-return.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | Stamping Ordinance

The Legal Guide to Germany | Stamping Ordinance

Since you are now in Germany, I suppose you have also visited one office or the other to have this or that piece of paper stamped. I remember my time of enrollment at the university in Marburg, when the official had five rows with ten stamps to a row all stacked up in front of him. With the unerring ability of an eagle to catch the tiny fish in a stream way down below, that official knew practically blindfolded where any given stamp was. This article is about stamping your passport, whenever you cross the border of the Schengen Area.
January 2005, virtually unnoticed by everyone, the ordinance "(EU) No. 2133/2004 of the Council of December 13, 2004 to obligate the competent offices of the member states to systematically stamp passports of non-member states' citizens while passing an external border of the Schengen States and thereby changing regulations of Schengen Implementation Ordinance and the Common Handbook" came into force.
This ordinance aims at having the possibility to determine by uncontestable facts how long a third-country foreigner has been in the country. The German authorities will now be able to monitor – by the stamps in your passport – how many days of the allowed 90 days without a visa you have been in Germany. They will now be reluctant to be believe that you "really were” out of the country unless the series of entry stamps in your passport prove your story. And if they do not, you will have to otherwise show – with documents – that you were in another country for some period. Published on the old CMS: 2007/1/3Read on the old CMS till November 2008: 219 reads

http://lg2g.info/Foreigners-Law-Miscellaneous/stamping-ordinance.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/Foreigners-Law-Miscellaneous/stamping-ordinance.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | Simplified Proceedings to Employ a Foreigner Being Tolerated

The Legal Guide to Germany | Simplified Proceedings to Employ a Foreigner Being Tolerated

Many employers are familiar with the following situation: Interested persons apply for a vacant position. These employees are highly motivated and very committed. However, their residency status is unclear as they are "only" tolerated Duldung. Most employers send them away because the "red tape" is too time consuming too manage. However, a new proceeding was introduced in November 2006 which significantly simplifies the formalities to hire a "tolerated" person. This procedure already expires in October 2007. Those persons who have been thus far tolerated in Germany for more than six years will now receive a new residence permit for at least two years allowing for gainful employment. This will allow them to pursue any employment they wish. What is required is a binding offer from an employer that is to be submitted to the foreigners office Ausländeramt. But how can one best prove an employer's "binding offer"? Simply negotiate the contents of the employment contract as it is to take
effect and then have only t
he employer sign it. Yes, only the employer! If both signed, you and your employer could be subject to fine for illegal employment. Keep in mind that contracts are concluded in Germany simply by mutual agreement of both parties. There is no consideration, no deed, no formalities usually necessary. The foreigners office might provide you a particular form that the employer is to fill out. Stronger than any such form is the signature of an employer on a contract of employment.
1,389 reads

http://lg2g.info/Foreigners-Law-Miscellaneous/simplified-proceedings-to-employ-a-foreigner-being-tolerated.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/Foreigners-Law-Miscellaneous/simplified-proceedings-to-employ-a-foreigner-being-tolerated.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | Remedies for Wrong Detention

The Legal Guide to Germany | Remedies for Wrong Detention

An asylum seeker applied for asylum but his application was denied. He was unlawfully put into detention and now he is suing for remedy. This article will explore this person's claims.
Problem in this report on the judgment of OVG Stuttgart (re 4 U 71/05 of July 20, 2005) that the rejected decision was not serviced. Since the immigration office believed he was not voluntarily leaving, he was put into detention.
Following the basic principle of the rule of law, only an orderly serviced administrative decision initiates any legal effect. The rejecting decision of the office for asylum matters would normally have given grounds for plaintiff's deportation. Since the administrative decision was not serviced, he was legally in Germany and therefore his detention was illegal.
. This legal rule forbids any deprivation of freedom. Deprivation is especially permissible if authorized by domestic law and following the rules of domestic law.
. Who will pay this? Public purse. Published on the old CMS: 2006/7/16Read on the old CMS till November 2008: 1,218 reads

http://lg2g.info/Foreigners-Law-Miscellaneous/remedies-for-wrong-detention.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/Foreigners-Law-Miscellaneous/remedies-for-wrong-detention.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | Hindered Right of Consular Assistance

The Legal Guide to Germany | Hindered Right of Consular Assistance

Whenever you get into trouble and the police arrest you, you are entitle to contact your consul. But what happens if the police forget to instruct you thereupon? The judgments of BGH of September 25, 2007, re: 5 StR 116/01 and 5 StR 475/02 will tell us.
One Turk, one German, and two Serbs were sentenced for life of murder, illegal possession of semiautomatic weapons, and compulsion. The three aliens appealed the sentence for the formal reason that they were not instructed of their right to contact their consul.
to contact his or her consul upon arrest. The police is obligated to instruct you already at the time of your arrest. Whenever they fail to do so, whatever evidence was raised without being previously instructed does not lead to an exclusion of evidence improperly obtained evidence. Such evidence may nevertheless be held against you. However, such violation does remain without consequences. The court has to consider this when deciding on a penalty and consider part of the punishment already served.
2,656 reads

http://lg2g.info/Foreigners-Law-Miscellaneous/hindered-right-of-consular-assistance.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/Foreigners-Law-Miscellaneous/hindered-right-of-consular-assistance.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | General Equal Treatment Act Now in Germany

The Legal Guide to Germany | General Equal Treatment Act Now in Germany

The idea behind this is the European Union is more than just an economic and monetary union. It is, first and foremost, a community based on shared values. Protection against discrimination is a core element of human rights policy. It also makes good economic sense to integrate minorities and disadvantaged groups as much as possible. Mostly everybody will think this law wants only to protect e.g. colored persons from discrimination committed by white persons. This new anti-discrimination legislation just as protects the white against bias e.g. Asian persons.
The new bill prohibits discrimination based on race or ethnic origin, gender, religion, disability, age, or sexual identity. Special emphasis has been placed on protection against discrimination at work. Only a plausible reason justifies an unequal treatment. If employees are discriminated, they will have a right to claim damages suffered and can assert their claims before a labor court. Cases involving dismissals will be governed exclusively by the Unfair Dismissal Protection Act. This means a case in court must be filed latest two weeks after dismissal. Bear in your mind, it is also a discrimination when a person of the Kingdom of Benin refuses to work with an Australian due to his skin color or ethnic origin.
The following EU directives have been implemented:
Professional renters of rooms must actively obey this new law on antidiscrimination as their business typically falls under this law. If you are a private landlord then you still might be held liable for damages under this law but the burden of proof rests on the allegedly discriminated person. "Private landlords” are considered only to have up to 50 apartments to rent out. A property owner may not determine that no gays or whites will live in his facilities. However, if he denies a black person because he has a bad financial record that is no discrimination.
Even though there might be a formal discrimination, there are rules for exemptions. Practically seen, not everything will be forbidden but subject to review. Exceptions will only be allowed for reasons based on age, disability, religion, world outlook, sexual identity, gender, but not on or ethnic origin. The grounds for differentiation must be reasonable. A catholic hospital may refuse to hire a lesbian and/or protestant nurse but not so a state-hospital. A black gynecologist may insist on having only female nurses in his practice but he may not turn own a nurse because she is white.
You have the right to complain to the relevant authority. §15AGG determines you have the right to be compensated for the concrete financial losses (e.g. legal fees) and a compensation in money due to the infringement of this law in general. These financial damages are topped to the triple net income of the refused job.
N.B. The officers will not render you any legal consultation. The best and only thing they will and can do will be to mediate the situation. This office cannot order e.g. the employer to give you and not the competing employee the job.
Victims of discrimination will be required to assert their claims within a period of two months and to present circumstantial evidence. If you substantially show the office in a complaint, you were disadvantaged due to your black skin; the alleged offender will have to prove the contrary because the law then assumes he committed this discrimination. The burden of proof is turned over to the offender if you show the likelihood of an offense. "Burden of proof” is to be understood as whose responsibility it is to prove a fact after it has been denied. If you fall short of proving and it is your obligation, you will lose the case.
open hours are Monday – Thursday 9 a.m. – 12 p.m. N.B. Do not expect the officers to be fluent in English but they surely will have an open ear for your problems.
Victims of discrimination will be able to obtain advice on their situation there. The office of anti-discrimination affairs is supposed to have a mediating function between the parties involved in a dispute and be able to request position statements. It will have a right to demand information from federal authorities. However, it may not come to binding solution, like a judgment, because this is reserved for the courts.
N.B. If you want to sue for damages, you will still need the services of an attorney.
As many of you have surely noticed, Ms. Imasuen has interviewed the publisher on this subject on her TV show "Great Africa" on Offener Kanal on Febraury 2, 2007. During this interview, it was perceived that the Equal Treatment Act might be considered as a toothless tiger. The problem that lead to this assumption is the simple but a very practical question: How can you prove that you were neglected because of your skin color or ethnical origin? This proof cannot not be easily established! It is a matter of the facts of the individual case. "Best" would be that the declining person says so in your and your witness' face. Yes, this will hardly be the case. You will mostly likely hear from the landlord that he decided to rent the apartment to somebody else. A few weeks later, the apartment is still empty... Keep in mind, Germany is free country. Generally, art. 2, 12, 14GG grants everybody to do business / rent out/ justas they like and with whom they want. You have no right toforce
anybody to rent out to you or
hire you! If that person does not want you, why obtrude yourself? Find something better!

http://lg2g.info/Foreigners-Law-Miscellaneous/general-equal-treatment-act-now-in-germany.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/Foreigners-Law-Miscellaneous/general-equal-treatment-act-now-in-germany.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | Employing before Receiving Business Residency Permit

The Legal Guide to Germany | Employing before Receiving Business Residency Permit

The VGH Baden-Wurttemberg had to discuss the question whether you must have hired at least five employees before you receive your residence permit for opening a business (judgment of March 17, 2008, re 11 S 2353/07)
The applicant wanted to start a business and so obtain a residence permit for such (§21 AufenthG). He planned to invest € 500,000 and hire up to 10 part-time employees. The foreigners office and the lower court denied his application. VGH Baden-Wurttemberg affirmed the application for self-employment.
First of all, the court stated that only full-time employees count, because only they show the promised positive impact on the labor market and German economy. Part-time or minor employments do not meet the requirements of the law.
§21 I 2 AufenthG does not require that at the time of granting already five full-time employees have been hired. However, a sustainable business plan has to show that in the foreseeable future this will happen. The requirements for granting a residence permit for self-employment rely on a prognosis on the development of the business. This is supported by the perception that it is hardly possible and reasonable for a foreigner to initiate his business idea in the legally required scope, when he cannot be here during the founding and developing period.
Published on the old CMS: 2008/9/6 9:49:33
Read on the old CMS till November 2008: 2509 reads

http://lg2g.info/Foreigners-Law-Miscellaneous/employing-before-receiving-business-residency-permit.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/Foreigners-Law-Miscellaneous/employing-before-receiving-business-residency-permit.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | Damages for Unlawful Rejection of Residence Permit

The Legal Guide to Germany | Damages for Unlawful Rejection of Residence Permit

claim for a residence permit. The office is especially liable for loss of income.
Read what happened: An foreigners office in Hesse denied Mr. Doe a residence permit. Not accepting this decision, he appealed but lost in the extra judicial appellation proceedings. The applicant fought in court for his rights and he won the case. The court obligated the office to grant a permit. Understand that it cannot be that a court or a different office grants you a residence period – only the competent one may. Therefore, the court only ruled (and was only empowered to rule) that the office is required to grant the permission. So, after the court's decision became final the applicant again applied for a permit. The problem was that this person was long time unemployed. This person showed the office with proofs already in appellation proceedings in the office, i.e. before filing a case in court, that he now had a job.
and art. 34 GG.
State liability means that the state must make good for Mr. Doe's damages. He is now entitled to receive his lost salary from the state. This salary will be net. He will have to show and prove that he lost some certain income due to the office's refusal. If he fails he will not collect anything. Net income means his salary as agreed with the employer minus wage tax, and social security premiums.
Published on the old CMS: 2006/7/16Read on the old CMS till November 2008: 1,172 reads

http://lg2g.info/Foreigners-Law-Miscellaneous/damages-for-unlawful-rejection-of-residence-permit.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/Foreigners-Law-Miscellaneous/damages-for-unlawful-rejection-of-residence-permit.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | On Prowl with PC

The Legal Guide to Germany | On Prowl with PC

Imagine kids singing "Happy Birthday!" to their dad but he cannot take them into his arms and hug them. He is behind bars. All he did was to download a couple of songs from a file-sharing platform. This warning against pirate copying of music from the media industry is just as clear and exaggerated – very exaggerated. It can be such a relief to extensively describe one's jerk of a boss by "punching this into the keyboard” and maybe even enter the description with his full name in a public chat forum. This, however, can be punished. Many people still believe the internet to be a law free zone. Such belief is by all means outdated! Let us take a closer look at a few of the legalities.
Few people really have yet understood that surfing in the internet is not anonymous or secret venturing. "WWW” is not only an acronym for "world wide web” but also implicates "witnessed world wide”. Computers communicate with their IP-address – comparable to a phone number. Technicians consider this as a virtual fingerprint simultaneously delivering the surfer's IP-address.
If you get caught for the first time, you will only be subject to a punishment in money. If, however, the state attorney can prove many cases, you might end up in jail. Punishment will mean you will have a penal record – unlike with speeding tickets. Consider this attitude for punishing as a rule of thumb only for file sharing. There is no public interest in punishing somebody who exchanges only 100 files. This means that only upon application of the music industry will there be a penal case opened. Nevertheless, the greatest punishment will be the costs for civil law admonishment and the attorneys' fees. This usually starts with a four digit sum.
(County Court) Frankfurt sentenced an internet user who called up to block Lufthansa's web presentation as a so-called "online demo” to pay €900 as punishment. That punishment was minuscule compared to the damages of Lufthansa of €42,370.
Nowadays, you do not need to go to distant websites to find porn or illegal material. Schoolyards are a popular trading place. Many teachers have problems to deal with videos containing porn or violence – especially since they are not only on CDs but recently also on cell phones.
StGB by imprisonment up to a year or punishment in money.
StGB.
StGB says that whoever falsifies a true document or creates a false document will receive punishment in money or with imprisonment up to five years. This will automatically lead to an entry in your penal records.
, that will be not considered as a joke – in particular if you call Mr. Münteferig names.
A bad day in the office? A sharp remark in a chat forum? A rebuke about your boss or business partner distributed within the company's intranet? Keep in mind that issuing insults can be subject to punishment.
In the case you insult somebody in a hot discussion and immediately or shortly afterwards excuse yourself, you will be out of trouble. If insults remain public in internet forums, this can quickly become a case for the district attorney. However, district attorneys will only become active in exclusively private feuds upon application of the hurt party. This means you, as the insulted person, will have to pay the case.
An insult will be easily assumed. A court sentenced the person who ordered an ad in a newspaper showing a lady's cell phone number supposedly offering the services of a prostitute to €400. This number was real but only to the guy's ex lover. He wanted to take revenge. Almost as easily traceable would have been the IP-address of this man.Published on the old CMS: 2007/2/16Read on the old CMS till November 2008: 87 reads

http://lg2g.info/PC-Law/on-prowl-with-pc.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/PC-Law/on-prowl-with-pc.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | My Name is my Domain

The Legal Guide to Germany | My Name is my Domain

BGB gives the right to bear a name. This implies that you are protected against the misuse of your name.
Don't wait too long to register your name, since only the early bird catches the worm. Nevertheless, it may happen that a company claiming to have prevailing rights will try to use your name or your domain. They cannot claim such prevailing rights by arguing that you are using their name, and they happen to have the same last name as you – unless it is a famous name such as Burda, Siemens or Benz. Usually, it would be considered a prevailing interest if you are using a brand name. Do you wish to attach your city's name to your own, to localize yourself? Something like Smith-munich.com or Jones-in-Frankfurt.de? Go ahead and do so. But don't even think of registering something like berlin.eu. You will never win a suit against the city of Berlin, when it comes to using the city's name.
Are you thinking of promoting your favorite artist with a webpresentation using his or her name as a domain? Forget it. That will surely get you into a lot of trouble, and all your well-intentioned work will be negated by infringing on the artist's right to the name. The best idea in such a case would be something like beatles-fans.org.
Would you like to use something like cookers.com, potatoes.de, or eating.eu? The BGH ruled these general wordings to be in the public domain, so that you can use them without any prevailing rights. Published on the old CMS: 2007/2/3Read on the old CMS till November 2008: 34 reads

http://lg2g.info/PC-Law/my-name-is-my-domain.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/PC-Law/my-name-is-my-domain.html

weitere Informationen unter:
www.lg2g.info

The Legal Guide to Germany | Linking to Other Websites

The Legal Guide to Germany | Linking to Other Websites

You have a homepage and want to refer to other interesting sites? Generally, that is part of the idea of "www” – information. But know how to do it safely? Read in the following nutshell all you need to know.
or aiding and abetting) – like it or not.
So, your chosen site is absolutely straight with the law. Good. But for how long? Since you have no influence to that web presentation, you will have no idea. Do you want to protect yourself with a disclaimer? Good idea! Supposedly, you read a referral to a judgment of County Court Hamburg? Forget it. Yes, very many websites refer to this decision. However, nobody has really read this decision and it says quite the opposite of what it is supposed to say. AG Hamburg ruled that you are not free of admonishments by uniformly disclaiming any liability.
Very often attorneys suggest to regularly check the linked sites and see if there still is nothing illegal on that website. How often is "regularly”? Well, there no real rule yet but every three or four months should be sufficient. Else, you will be hard pressed to explain why you do not know what is going on with your references. Another, maybe more practical, idea would be that you write a disclaimer saying that you read and thoroughly studied the contents of a referred website and did not see or find anything illegal and you do not see a chance that this presentation will some time in future contain illegal contents and therefore trust them.Published on the old CMS: 2006/12/21Read on the old CMS till November 2008: 119 reads

http://lg2g.info/PC-Law/linking-to-other-websites.html

weitere Informationen unter:
www.lg2g.info

weiterlesen: http://lg2g.info/PC-Law/linking-to-other-websites.html

weitere Informationen unter:
www.lg2g.info

Kaffee - Shop | Kaffee Nicaragua Maragogype roh

Kaffee - Shop | Kaffee Nicaragua Maragogype roh

Großbohnige Rarität unter den Arabicas. Ausgesprochener Hochland-Kaffee mit feiner, besonders milder Säure und kräftigem Aroma.100 % ArabicaPreis: 500 Gramm: 4,50 Euro, 1.000 Gramm: 9,00 Euro, 2.000 Gramm: 17,00 Euro, 5.000 Gramm: 40,00 Euro, Bitte wählen Sie unter Optionen die gewünschte Menge aus. Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091019

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Espresso rabenschwarz

Kaffee - Shop | Espresso rabenschwarz

100 % Arabica. Mildes, weiches Aroma mit feiner schokoladiger Note, fette Crema bei richtiger Zubereitung (trotz 0% Robusta-Anteil, dank der besonderen Mischung und Arabica-Auswahl).Preis:250 Gramm: 4,80 Euro, 500 Gramm: 9,40 Euro, 1.000 Gramm: 18,00 Euro, 2.000 Gramm: 35,00 Euro, 5.000 Gramm: 85,00 Euro, Bitte wählen Sie unter Optionen die gewünschte Menge und den Mahlgrad aus. Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091018

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Kaffee Costa Rica Tarrazu

Kaffee - Shop | Kaffee Costa Rica Tarrazu

Kräftig mit edler Fülle und einem herrlichen Duft. Intensives Aroma mit viel Körper, feiner, ausgeprägter, aber nicht dominanter Säure. 100 % Arabica Preis: 250 Gramm: 4,80 € 500 Gramm: 9,40 € 1.000 Gramm: 18,00 € 2.000 Gramm: 35,00 € 5.000 Gramm: 85,00 € Bitte wählen Sie unter Optionen die gewünschte Menge und den Mahlgrad aus. Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091058

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Kaffee Guatemala Rosel

Kaffee - Shop | Kaffee Guatemala Rosel

Intensives Aroma mit viel Körper, feiner, ausgeprägter, aber nicht dominanter Säure. 100 % Arabica Preis: 250 Gramm: 4,80 € 500 Gramm: 9,40 € 1.000 Gramm: 18,00 € 2.000 Gramm: 35,00 € 5.000 Gramm: 85,00 € Bitte wählen Sie unter Optionen die gewünschte Menge und den Mahlgrad aus. Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091059

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Kaffee Brasilien Fazenda Sao Silvestre

Kaffee - Shop | Kaffee Brasilien Fazenda Sao Silvestre

Hochwertige brasilianische Sorte. Naturmild, samtig weich, mit mildem schokoladigem Aroma und wegen der geringen, sehr ausgewogenen Säure besonders magenfreundlich. 100% Arabica Preis: 250 Gramm: 4,80 € 500 Gramm: 9,40 € 1.000 Gramm: 18,00 € 2.000 Gramm: 35,00 € 5.000 Gramm: 85,00 € Bitte wählen Sie unter Optionen die gewünschte Menge und den Mahlgrad aus. Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091057

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Kaffee Äthiopien Harrar Longberry

Kaffee - Shop | Kaffee Äthiopien Harrar Longberry

Ausgefallene Spezialität mit Zartbitterschokolade-Geschmack. Wunderbare zimtfarbene Crema und würziges, säurearmes Aroma. 100 % Arabica Preis: 250 Gramm: 4,80 € 500 Gramm: 9,40 € 1.000 Gramm: 18,00 € 2.000 Gramm: 35,00 € 5.000 Gramm: 85,00 € Bitte wählen Sie unter Optionen die gewünschte Menge und den Mahlgrad aus. Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091065

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Kaffee Nicaragua Maragogype

Kaffee - Shop | Kaffee Nicaragua Maragogype

Großbohnige Rarität unter den Arabicas. Ausgesprochener Hochland-Kaffee mit feiner, besonders milder Säure und kräftigem Aroma. 100 % Arabica Preis: 250 Gramm: 5,20 € 500 Gramm: 10,00 € 1.000 Gramm: 19,00 € 2.000 Gramm: 36,00 € 5.000 Gramm: 90,00 € Bitte wählen Sie unter Optionen die gewünschte Menge und den Mahlgrad aus. Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091063

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Trinkschokolade Chocobello Vollmilch

Kaffee - Shop | Trinkschokolade Chocobello Vollmilch

Trinkschokolade am Stiel in der Geschmacksrichtung Vollmilch . Die weiche aromatisierte Füllung ist mit Edelschokolade überzogen. Mit dem praktischen Holzstiel tauchen Sie den Schoko-Würfel in erwärmte Milch, rühren kurz um und&amp nbsp, erfreuen sich an einer faszinierenden Trinkschokolade von ganz besonderer Qualität.1 Würfel, 35 Gramm Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091012

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Kaffee Kolumbien Medellin Supremo roh

Kaffee - Shop | Kaffee Kolumbien Medellin Supremo roh

Mittelkräftiger, verträglicher Kaffee mit fruchtigem Aroma und ausgewogener, ausgeprägter Fülle. 100 % ArabicaPreis: 500 Gramm: 4,50 Euro, 1.000 Gramm: 9,00 Euro, 2.000 Gramm: 17,00 Euro, 5.000 Gramm: 40,00 Euro, Bitte wählen Sie unter Optionen die gewünschte Menge aus. Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091011

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Trinkschokolade Chocobello Vanille

Kaffee - Shop | Trinkschokolade Chocobello Vanille

Trinkschokolade am Stiel in der Geschmacksrichtung Vanille . Die weiche aromatisierte Füllung ist mit Edelschokolade überzogen. Mit dem praktischen Holzstiel tauchen Sie den Schoko-Würfel in erwärmte Milch, rühren kurz um und&amp nbsp, erfreuen sich an einer faszinierenden Trinkschokolade von ganz besonderer Qualität.1 Würfel, 35 Gramm Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091010

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Trinkschokolade Chocobello Karamell

Kaffee - Shop | Trinkschokolade Chocobello Karamell

Trinkschokolade am Stiel in der Geschmacksrichtung Karamell . Die weiche aromatisierte Füllung ist mit Edelschokolade überzogen. Mit dem praktischen Holzstiel tauchen Sie den Schoko-Würfel in erwärmte Milch, rühren kurz um und&amp nbsp, erfreuen sich an einer faszinierenden Trinkschokolade von ganz besonderer Qualität.1 Würfel, 35 Gramm Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091009

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Trinkschokolade Chocobello Zimt

Kaffee - Shop | Trinkschokolade Chocobello Zimt

Trinkschokolade am Stiel in der Geschmacksrichtung Zimt . Die weiche aromatisierte Füllung ist mit Edelschokolade überzogen. Mit dem praktischen Holzstiel tauchen Sie den Schoko-Würfel in erwärmte Milch, rühren kurz um und&amp nbsp, erfreuen sich an einer faszinierenden Trinkschokolade von ganz besonderer Qualität.1 Würfel, 35 Gramm Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091008

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Trinkschokolade Chocobello Chili

Kaffee - Shop | Trinkschokolade Chocobello Chili

Trinkschokolade am Stiel in der Geschmacksrichtung Chili . Die weiche aromatisierte Füllung ist mit Edelschokolade überzogen. Mit dem praktischen Holzstiel tauchen Sie den Schoko-Würfel in erwärmte Milch, rühren kurz um und&amp nbsp, erfreuen sich an einer faszinierenden Trinkschokolade von ganz besonderer Qualität.1 Würfel, 35 Gramm Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091007

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Trinkschokolade Chocobello Haselnuss

Kaffee - Shop | Trinkschokolade Chocobello Haselnuss

Trinkschokolade am Stiel in der Geschmacksrichtung Haselnuss . Die weiche aromatisierte Füllung ist mit Edelschokolade überzogen. Mit dem praktischen Holzstiel tauchen Sie den Schoko-Würfel in erwärmte Milch, rühren kurz um und&amp nbsp, erfreuen sich an einer faszinierenden Trinkschokolade von ganz besonderer Qualität.1 Würfel, 35 Gramm Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091006

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Trinkschokolade Chocobello Orange

Kaffee - Shop | Trinkschokolade Chocobello Orange

Trinkschokolade am Stiel in der Geschmacksrichtung Orange . Die weiche aromatisierte Füllung ist mit Edelschokolade überzogen. Mit dem praktischen Holzstiel tauchen Sie den Schoko-Würfel in erwärmte Milch, rühren kurz um und&amp nbsp, erfreuen sich an einer faszinierenden Trinkschokolade von ganz besonderer Qualität.1 Würfel, 35 Gramm Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091005

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Trinkschokolade Chocobello Zartbitter

Kaffee - Shop | Trinkschokolade Chocobello Zartbitter

Trinkschokolade am Stiel in der Geschmacksrichtung Zartbitter . Die weiche aromatisierte Füllung ist mit Edelschokolade überzogen. Mit dem praktischen Holzstiel tauchen Sie den Schoko-Würfel in erwärmte Milch, rühren kurz um und erfreuen sich an einer faszinierenden Trinkschokolade von ganz besonderer Qualität. Chocobello - die leckere Trinkschokolade am Stiel - in der Geschmacksrichtung Zartbitter .1 Würfel, 35 Gramm Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091004

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Zartbitter Kaffeebohnen

Kaffee - Shop | Zartbitter Kaffeebohnen

Zutaten: Zartbitterschokolade (84%): (Zukker,Kakaomasse, Kakaobutter, Emulgator:Sojalecithin, Vanille, Kaffeebohnen (14%),Zucker, Glukosesirup (aus Weizen/Mais), Verdickungsmittel:Gummi arabicum, &Uuml, berzugmittel:Schellack, pflanzliches Fett. KannSpuren von Erdn&uuml, ssen und Schalenfr&uuml, chtenenthalten. Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091055

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Kaffee-Gutschein 20 Euro

Kaffee - Shop | Kaffee-Gutschein 20 Euro

Mit diesem Gutschein kann der Beschenkte nach Lust und Laune aus dem gesamten Sortiment im Ladengeschäft oder im Online-Shop einkaufen. Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091002

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

Kaffee - Shop | Kaffee Kolumbien Medellin Supremo

Kaffee - Shop | Kaffee Kolumbien Medellin Supremo

Mittelkräftiger, verträglicher Kaffee mit fruchtigem Aroma und ausgewogener, ausgeprägter Fülle. 100 % Arabica Preis: 250 Gramm: 4,80 € 500 Gramm: 9,40 € 1.000 Gramm: 18,00 € 2.000 Gramm: 35,00 € 5.000 Gramm: 85,00 € Bitte wählen Sie unter Optionen die gewünschte Menge und den Mahlgrad aus. Versandkosten 4.0 Euro Lieferzeit 4 Tage

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de

weiterlesen: http://clix.superclix.de/cgi-bin/pclix.cgi?id=hanneswobus&pp=14024&linknr=474&artnr=11091062

weitere Informationen unter:
www.kaffee-und-teespezialitaeten.de