The period of the official relationship pursuant to subsection 1 sentence 1 shall be counted towards pensionable service also if they are assigned another office in an official relationship with the Federal Government pursuant to sentence 1. Section b of the Civil Service Benefits Act Beamtenversorgungsgesetz shall apply mutatis mutandis to the public officials among the members of the Executive Board. Any contractual pension arrangements pursuant to subsection 6 shall remain unaffected.
The provisions of the Civil Service Benefits Act regarding pensions and allowances shall apply accordingly. The President of the Federal Republic of Germany nominates the other public officials. Sentence 1 shall apply mutatis mutandis to the granting in other instances of benefits in excess of or outside the collective agreement. The obligation of confidentiality imposed on the employees of the Supervisory Authority with regard to facts that have become known to them in the performance of their duties is prescribed by the supervisory provisions on the basis of which the individual employee has taken action.
Sentence 1 shall apply mutatis mutandis to the members of the Administrative Council and the members of the Advisory Board with regard to the facts coming to their attention in the performance of their duties. The financial year corresponds to the calendar year. The provisions of the Federal Budget Code Bundeshaushaltsordnung pertinent to federal institutions with legal personality under public law shall govern payments, bookkeeping and the rendering of accounts. The Executive Board shall present the draft version of the budget to the Administrative Council without undue delay.
The budget shall be adopted by the Administrative Council. The Administrative Council shall grant discharge of these accounts subject to approval by the Federal Ministry.
Instead of carrying the amount forward, a reserve for future investment projects may be set aside to the amount of the surplus. To become effective, the formation of a reserve requires the approval of the Administrative Council. Administrative fines shall not be taken into account. The interest rate shall be set by agreement between the Federal Government and the Supervisory Authority.
The loan is to be repaid as soon as possible, but no later than at the end of the financial year. The Federal Ministry may, in doing so, derogate from section 15 of the Administrative Costs Act Verwaltungskostengesetz. The rates of the fees are to be fixed in such a way that there is a reasonable proportion between the amount of administrative effort involved in the performance of the official act and its importance, economic value or other benefits.
The Federal Ministry may, by means of a Regulation, delegate the authority referred to in sentence 1 to the Supervisory Authority. The costs under sentence 1 also include the costs charged to the Supervisory Authority by the Deutsche Bundesbank and other authorities acting within the framework of such measures on behalf of the Supervisory Authority, as well as the costs for the deployment of own employees.
The amount to be reimbursed, in particular the hourly rates for the deployment of the employees of these authorities shall be determined subject to the reimbursement directives issued by the Federal Ministry. The Regulation may also prescribe rules for the detailed determination of the costs and for the preliminary determination of the allocation amount.
The Federal Ministry may, by means of a Regulation, delegate this authority to the Supervisory Authority. Deficits and outstanding amounts which are to allocated to allocation years to and have not been allocated or are not being allocated pursuant to subsection 1 in the version in force until 25 March , are to be offset against the surpluses which are to be allocated to allocation years to and which have not been allocated or are not being allocated pursuant to section 6 1 sentence 6 of the Regulation on the Imposition of Fees and Allocation of Costs Pursuant to the FinDAG in the version in force until 25 March Where the surpluses to be offset pursuant to sentence 2 exceed deficits and outstanding amounts that are to be offset, the excess amount shall be deducted prior to the distribution of overhead costs when determining the allocation of the costs for allocation year or for later allocation years.
The Supervisory Authority may enforce the orders it issues within the scope of its statutory powers by taking enforcement measures under the provisions of the Act on Administrative Enforcement Verwaltungs-Vollstreckungsgesetz. It may threaten enforcement measures for each failure to comply. It may also take enforcement measures against legal persons governed by public law. The amount of the coercive fine Zwangsgeld may be up to , euros.
The Supervisory Authority shows the revenues it expects to accrue and the expenses it expects to incur in its area of competence for performance of its functions pursuant to Part 11 of the Securities Trading Act Wertpapierhandelsgesetz and this Part in a separate section of the budget, including a separate staff appointment scheme. The sum of revenues and expenses of the enforcement panel are to be accounted for in this section of the budget and are also to be entered separately.
The costs for activities set forth in sentence 1 shall also be entered separately and shall be dedicated to a separate accounting cycle. Section 12 1 and 3 to 5 and section 13 2 sentences 1 and 2 apply mutatis mutandis. Write a Review. Related Searches. Im Kontext beraterischer Handlungstheorie erweist sich Vieles View Product.
Erfolgsfaktor Rechnungswesen. Die Welt der Rechnungslegung ist einem rasanten Wandel unterworfen, der neue Herangehensweisen erfordert. Das Werk Kampf um Images: Visuelle Kommunikation in gesellschaftlichen. Optimierung des globalen Projektmanagements: Methoden und Instrumente. Jahrhunderts haben sich nicht, wie behauptet wurde, totgelaufen oder sind Internationales Recht: Russisches Recht.
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Internationales Recht: Griechisches Recht. Description Postage and payments. Prozessorientiertes Controlling: Konzeptualisierung,. The Federal Ministry shall be the supreme official authority. It takes decisions by a simple majority of the votes cast, also in the event of any difference of opinion. They may waive membership by submitting a written declaration to the Federal Government and thus resign their office. However, If a foreign nonresident corporation purchases and rents out property, the tax issues can be different.
Internationales Steuerrecht. Allgemeines Strafrecht. Straftaten gegen die Ehre. Straftaten gegen die Person. Erpresserischer Menschenraub und Geiselnahme. Widerstand gegen die Staatsgewalt. Beschlagnahme von Beweismitteln. Besetzung der Richterbank. Unerlaubtes Entfernen vom Unfallort. Wirt- u SteuerStR. Arzt- und Medizinstrafrecht.
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Heidelberg Dott. Steps to take when buying real estate in Germany Author:. Secure Your Financing The first step in purchasing real estate in Germany is securing financing. German law requires that the buyer present an irrevocable acceptance of loan financing with a reputable bank before going to sign the notary contract. Keep in mind that many real estate developers have existing relationships with financing banks — you should contact your developer regarding potential financing options. German Real Estate financing can be done either with mortgage banks or with any usual bank or financing institute Sparkasse, Volksbank, Insurance company, Bausparkasse.
kingtopdzobal.cf: Investmentrecht: Rechtliche Grundlagen für die Anlageberatung ( German Edition) (): Johannes Höring: Books. (US); Seller Inventory #: ; Title: Investmentrecht: Rechtliche Grundlagen für die Anlageberatung (German Edition); Author: Johannes Höring; Book.
Additional financing can rarely be obtained based merely on the income of the purchaser. Financing should be secured before any contract of purchase is signed. Sometimes one can sign a reservation or option agreement which holds good for an agreed-upon period of time, enough time to get the financing secured. However, the only binding document is the purchase deed. If you are making a cash deposit, you must bring proof that you actually have the funds.
If you are not fluent in German it is better to have a professional translation done first or inquire a specialized solicitor. The terms of the contract can vary. That is why a contract needs to be checked by someone experienced in German real property law. There are many legal provisions which can be to the advantage or disadvantage of the person buying — these should be reviewed carefully!
In case of doubt, the foreign investor should ask for legal assistance. Set an appointment with the Notary Public for signing the Deed.