Comenius

German team

Eritrea 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 company

requirements and responsibilities

personal

qualifications

Compulsory

registration

Business

related

qualifications

Comenius

German team

Eritrea Tekle Tiara Beichter Merita Berisha

Rights for employees

Letter of termination During the probationary period the employer and employee are allowed to fire or to quit

without reason.

Probationary period

Probationary period of training = 1- 4 months

Probationary period of employment = till 6 months

After the probationary period:

in mutual agreement

for a good cause (for example: allergies)

Period of the employer-employee

relationship

Cancelation period (until

ending of the calendar

week)

2 years 1 month

5 years 2 months

8 years 3 months

10 years 4 months

12 years 5 months

15 years 6 months

20 years 7 months

Termination reason examples

The reason for termination lies in the person

of the employee

New demands at work, staff can´t change

working routine, or a staff is ill, so the

person can´t work anymore

Reason is because of the behavior from the

employee

A seller suppresses money

The termination is operationally related Termination because lack of orders

Special protection notice

People have special protection notice for example:

operational members

youth and trainee representatives

pregnant women

Comenius

German team

Eritrea Tekle Tiara Beichter Merita Berisha

severely disabled people

For selling the products

How much is the tax rate?

General tax rate 19%

- sight-seeing tour

- travel guide

Reduced tax rate 7%

- magazines, newspaper

- movies

- compositions

- tickets for the stage, art exhibitions and concerts

- food (but with exceptions)

Controllable transaction volume non-controllable transaction

volume

not taxable for example:

Sales among

for example: friends

taxtable the doctor & therapy

- delivery & achievement

- imports from abroad

Transaction

volume

Comenius

German team

Eritrea Tekle Tiara Beichter Merita Berisha

b) Founding the company

Level 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-

company

OHG

The OMG is formed

by at least two

entities under a

contract.

GmbH

formation Business registration

and recording

commercial register

The members of the

companies have to

chart the company in

a commercial

register.

Company agreement,

notarial formation,

commercial register

recording

company name first and last name of

the owner

The company of an

OHG has to have an

appellation by

partnership

fancy name with the

additive GmbH

taxation business tax

income tax (

preferential)

business tax

corporate tax

liability personal liability of

the owner

personal liability of

the owners

limited liability from

company´s assets

minimum capital no minimum capital ,

deposits of the holder

at any height

The foundation is not

dependent on a

minimum capital. It

can be in cash

benefits, services and

benefits in kind.

Minimum 25 000

Euro , for the

formation the half

enough at first

Comenius

German team

Eritrea Tekle Tiara Beichter Merita Berisha

Profit and loss everything belongs to

the holder

Losses and gains are

distributed by heads

distribution for the

company

Event Manager/in Year Month

gross 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 costs

rent: 620€ bei 69m³

city: Stuttgart

room: 2,5

monthly plus: 250,05€

annual plus: 3000.60€

power 81,00 €

automobile insurance 130,00 €

gas 100,00 €

phone 60,00 €

Gez (fee for television and

radio) 17.98€

Other things 500,00 €

Comenius

German team

Eritrea Tekle Tiara Beichter Merita Berisha

5, 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 23

years and has no kids.)

15,5 %

employee´s contribution - Arbeitnehmeranteil

employer´s contribution - Arbeitgeberanteil

Solidarity tax

Old age

insurance

Church tax

Unemploymen

t

insurance

Nursing care

insurance

Sickness

insurance

employee´s

contribution 8,2 %

employer´s

contribution 7,3 %