Skillfully Switch Pays Off

A change of the control class can increase the parental allowance of demographic change spreads its shadow over Germany and young is not in sight. The country needs children! And so the State creates the parental allowance incentives for young families, for example. It is 67% of net revenue (max. 1,800 EUR per month) average in the last 12 months and who is paid to parents, go temporarily any employment or exert only a part-time employment of maximum 30 hours per week to support their toddlers at home. Calculation basis is the net pay is the net pay calculation basis for parental benefits, the deductions from wages (social security contributions and income tax) should be kept as low as possible. How much income tax will be withheld, depends on the control class. The highest deductions are made in tax class V, the lowest tax class III. The skillful exchange of tax class (as long as possible before birth) can significantly increase so the parents money.

Examples: Average gross salary of a spouse: EUR 1,500 monthly change of control class IV III until 175 EUR monthly change of control class V up to EUR 260 per month only married couples can note more parents money switch to the control class more parents money III. Unmarried will be taxed after tax class I. Tax class change is no change the tax brackets in favor of parental benefit abuse is a thorn in the side of many parents money places. You see it as an abuse of the design, and therefore do not recognize the change of the control class. But the Bundessozialgericht decided: there is no abuse of the design. The change of the control class is taken into account in determining the parents money.

Against decisions of parents money unit, in which the tax changes not recognized, should so referring to the judgments of the Bundessozialgericht opposition sets up be. How to optimize the amount of parental benefit and whether a change of the control class is useful, a tax consultant can assess. Good advice prior to the implementation of the family planning pays in the most cases out. Torsten Bogausch contact: Schmidt & Partner GmbH Steuerberatungsgesellschaft branch Weisswasser of Bautzner Strasse 38, corner 2,500 road 02943 Weisswasser Tel.: 03576/2839-0 fax: 03576 / 283930 Internet: sp white water email:


According to GFH GmbH the budget planners are renewable energy sources more important Nuremberg, 12.10.2010 a short study, Publisher? is the Agency for renewable energies e.V. evaluates 50 German, European and global scenarios of the last decades and compares the forecast with the actual development of renewable energies. The GFH GmbH the budget planner verbeitet the opinion of the results listed in the study. Almost all tested expansion forecasts predict a low share of renewable energies in energy consumption, so the opinion of the GFH GmbH. Often reached the renewable energies the forecasted values many years earlier and surpassed the predictions up to several 100 percent.? The opinion of the GFH GmbH is that most forecasts the development of renewable energies has significantly underestimated the budget planner. This is a current opinion of the Agency for renewable energy produced 50 of the main scenarios for Germany, Europe and the world with the actually achieved, compares the GFH GmbH shall notify the budget planner.

Most forecasts were exceeded considerably by expansion dynamics of renewable energies. The opinion also continues predictions of politicians and associations on so the GFH GmbH. For example, the information circle nuclear energy, renewable energy could not more than 4 per cent of the German electricity cover. According to GFH GmbH, the budget planners are 15 percent it today already actually. Renewable energy should be realistically calculated and assessed so the opinion of the GFH GmbH the budget planner. Important energy policy choices and decision from which in the future of the renewable energy sectors depend on these forecasts”can decisively influence. If a new field of renewable energies is considered to be promising and successful, the appropriate Department affects in enormous mass development, so the opinion of the GFH GmbH the budget planner. The development decides what energy supply in the next few years for the population as a priority provide livelihoods is GmbH as the GFH the budget planner further.

The opinion according today firmly established technologies such as wind power, photovoltaics and geothermal are missing in early scenarios of the 1980s. So also the opinion of the GFH GmbH. Do not apply not only past forecasts. Unfortunately also more recent assumptions not occurred as planned so the opinion of the GFH GmbH: the values for 2030 were exceeded two years after the publication of the study in part published in 2005 on behalf of the Bundeswirtschaftsministeriums. Renewable energy currently provide 9.7 percent on the German final energy consumption (237 TWh). About power consumption, they contribute 15 per cent (91 TWh), to the heat requirements of 8 percent (109 TWh) and in the area of mobility, biofuels have accounted for 6 per cent. The GfH GmbH the budget planners was founded by well-known companies in the construction, real estate and financial industry executives. In the Centre of gravity, the GFH GmbH as a specialist in the area operated the Financial optimization. The trend-setting concept of the GfH GmbH the budget planner aims to create long-term stable values for investors and owner-occupiers. For this purpose, the GfH GmbH screened the financial possibilities to present potential customers and investors, then corresponding opportunities of investment, especially in listed real estate of. Seat of the GfH GmbH Nuremberg is the budget planner.