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tax investigation authority of the Russian Federation

in 1993 in the Russian Federation (RF), the tax police as successor to the tax investigation office of the State Tax Service was established. Legal basis is the "law of the federal bodies of tax police" by 20/05/1993.

The tax police have the following duties (§ 10 tax police law):

- detection,
- Exploration and
- investigation of tax crimes and misdemeanors;
- support the tax authorities;
- prevention and combating of corruption in the tax authorities;
- ensure Safety of the employees of the tax police and their families from violent acts.

sizable: the tax police No additional tasks to be undertaken. to the above tasks and the tax police to exercise effective and focused -
; -

is not already existing abundance of power to be extended: This has two backgrounds.

Organizationally, the tax police in a separate part of federal the Russian Federation (RF). In Germany, the competencies are, however mostly at country level and federal authorities may, for example, provide assistance (eg, decryption of mobile phones). However, there are in the RF local authorities, which shall perform the duties of the local tax police (known as departments in the republics and regions and in Moscow and St. Petersburg).

Russich The tax police has a Janus-like character like the German tax investigation, ie

- on the one hand, they may determine tax,
- but also carry out criminal investigation.

While the German tax investigation itself does not "process mistress", but only by criminal tax prosecutor or the "small public prosecutor", the criminal and administrative fines bodies of the tax authorities may be driven leads the Russian tax police and tax proceedings itself. However, they must submit it later the prosecutor .

The powers are broad, so that seizures, searches, blocking of bank accounts, etc. possible. The legal difference to the German law is to Formal : The German law makes it appear that any drastic action by a judge is checked. This is in practice often only a formality that is easy to meet. The practical difference to the German tax investigation is, for example in the police and military presence embossed and state in the low visibility approach. For example, German tax inspectors are not equipped with guns (only the staff of the duty).

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foreign gift tax retroactively credited

If foreign gift tax after the onset of finality of payment of the German gift tax assessment notice, so that payment of an eligible after § 21 para 1 ErbStG foreign tax is a retrospective event the meaning of the § 175 Abs . 1 sentence 1 No. 2 AO (BFH decision dated 22.9.2010 - II R 54/09).

This means:

Despite incontrovertible fixing the gift tax, the German foreign Schenker count be the after the establishment of the German tax paid.

Attention: If the payment before establishment of the German tax is paid, the account may be in the German tax assessment ensured by opposition. can

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BFH: finding load of intent with the tax office

The BFH has to be expressed to the conditions under which tax system is adopted in intent and whether the tax authorities the burden of proof (burden of proof ") is established.

first Intent in the form of Eventualvorsatzes enough. This means that the person must have considered acceptable to commit tax evasion. It is not necessary that the person is legally correct to classify the tax did. It is sufficient if it "after Laienart" the circumstances properly evaluated.

second The finding Last with the tax office, if tax evasion is a preliminary issue in the tax system.

(BFH, Judgement of 30.06.2010, II R 11/09).

practical relevance as

- in the extended declaratory and fixing prescription (§ 169 para 2 AO)
- at evasion interest pursuant § 235 AO

The BFH has also repeatedly pointed out in earlier decisions, that even in the tax system the principle "benefit of the doubt" zu beachten ist.

Die Kanzlei KONLUS wird dieses Urteil demnächst im AO-Steuerberater besprechen.

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ambiguity in new rules on tax reporting yourself

Der Gesetzgeber beabsichtigt , die sog. dolose Selbstanzeige, also die Selbstanzeige in dem Bewusstsein, nicht vollständig „reinen Tisch“ zu machen, auszuschließen (§ 371 Abs. 1 Nr. 3 AO n.F., Entwurf der Bundesregierung v. 08.12.2010). Die wissentlich unvollständige Selbstanzeige wäre mithin nicht mehr strafbefreiend. Darüber hinaus ist der Zusatz im Gesetzesentwurf „oder bei verständiger Würdigung der Sachlage damit rechnen m usste“ beachtenswert. Denn ausweislich der Gesetzesbegründung the legislature intended to exclude only the self-consciously incomplete display. A negligent incomplete Nacherklärung he mentioned, however not in his Gestezesbegründung. The more it is unclear under what circumstances was this additional ground for exclusion (must-know = negligence) input into the draft of the text.

Should this wording law must apply the 'most favorable in my opinion: Because of the criminal law strictly formal principle of legality (rule of law, determination, bid) may mE ambiguities concerning the legal significance can not be solved at the expense of the taxpayer. This would be the self-disclosure excluded only in conscious incompleteness. The Court should be eagerly awaited. This argument does not apply to the preliminary consultation before a voluntary disclosure.


Note News is (still) the decision of the Supreme Court to consider v. 05.20.2010 after a partial self-disclosure is generally ineffective (see Beyer, AO-StB 2010, 129). It is argued that so far does not matter whether the imperfection was deliberately or negligently. Perhaps the legislature this decision for a period until the date of the Act declared not applicable. This is decided as yet.

About the new regulation will of the legislators in first Quarter of 2011 decide. Promptly, the law firm in the AO KONLUS Accountants then the new regulation - which might still differ can - discuss. At the moment, the old version of § 371 AO.

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BMF: conditions of the trade ban for tax reasons

The BMF has outlined his views in a letter v. 12.14.2010, the conditions under which the business tax tax arrears etc. authorities for industrial action, (eg refusal of permission) to leave. In essence, the following aspects:

- Tax decide for themselves whether to release the tax information for
able to keep - the tax müssen nicht abschließend prüfen, ob die Informationen tatsächlich tragfähig für eine gewerberechtliche Maßnahme sind
- jede Mitteilung ist eine Durchbrechung des Steuergeheimnisses, welche nur durch ein zwingendes öffentliches Interesse gerechtfertigt sein kann (§ 30 Abs. 4 Nr. 5 AO); letztlich handelt es sich um eine Abwägung der widerstreitenden Interessen.

Die o.g. Abwägung zeigt, dass Finanzämter Spielraum besitzen. Sobald mit einer Mitteilung durch ein Finanzamt zu rechnen ist, sollte geprüft werden, ob dieses hierzu berechtigt wäre. Ggf. empfiehlt sich eine Kontaktaufnahme mit dem Finanzamt unter Darlegung der rechtlichen Einschätzung. Äußerstensfalls could be an application for interim relief under § 114 FGO and an injunction be covered at the tax court to suppress a statement by the Treasury. Inbsesondere in tax proceedings should be given to treating the topic of "business license" with the Ermitttlungsbehörde.

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Federal Constitutional Court: Tax-CD in the case of Liechtenstein LGT recyclable

For a search warrant from the AG Bochum in a criminal tax proceedings, which was based on a tax-CD in the case of Liechtenstein LGT, put the person concerned - after exhausting the legal process - a constitutional complaint. This was unsuccessful.

The resolution text is not necessarily conclusive: The Federal Constitutional Court be justified in his non-acceptance decision, which was today given a lot of effort, why the law is so clear and obvious that no decision on the merits would require. Therefore, the Constitutional Court did not accept the constitutional complaint for decision.

are now at least two interpretations of the verdict: first

The Federal Constitutional Court to demonstrate that it believes that the legal position was so clear that a decision was unwarranted.
second Or the Constitutional Court a decision on the merits was more or less circumnavigate elegant.

Everyone likes to form his own opinion on this. The firm is KONLUS comment on this decision in the AO-Accountants (No. 1 / 2011).

In case of further tax purchased by NRW-CD (va Credit Suisse data) remains to be seen a constitutional complaint. Whether the case is similar, depends also on the operational procedures of the sale, which are to be clarified in the file.

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Lecture held by UBS for Swiss assistance

For today invited the UBS Basel a lecture "DBA Switzerland-Germany & Outlook control negotiations" in the "3rd floor (floor for German customers).

showed a nutshell, the following points that were previously in the media not so clearly stated: first

There are two agreements, namely the new DBA with the so-called major OECD information clause and a still to be negotiated Zusatzabkommen.

2. Das Zusatzabkommen soll u.a. Regelungen für die steuerliche Behandlung der Vergangenheit und der Zukunft vorsehen. Wichtig war der Hinweis, dass ggf. eine Schweizer Volksabstimmung über das Zustimmungsgesetz zu diesem Abkommen erforderlich wird. Dies ist dann der Fall, wenn ein bestimmtes Kontigent an Unterschriften für eine solche Volksabstimmung durch eine Volksinititative eingeholt wird. Sollte eine Volksabstimmung notwendig werden, so wird das Zusatzabkommen - die Zustimmung des Volkes unterstellt - frühestens im Jahr 2014 in Kraft treten können (sonst: frühestens 2012).

3. Die Schweiz leistet nach dem neuen DBA auch ohne einen Anfangsverdacht einer Steuerhinterziehung bzw. eines sog. Steuerbetruges Amtshilfe, wenn es sich um Informationen handelt, die sich im Besitz von Banken befinden.

Fazit: Sämtliche Überlegungen zu einem Zusatzabkommen (Abgeltungsteuer, ggf. Strafbefreiung für die Vergangenheit) helfen Mandanten, die zeitnah eine Entscheidung treffen wollen, nicht weiter. Der Zeithorizont bis 2014 ist für Mandanten deutlich zu lang . Daher sollten sich Mandanten auf der Basis des bisherigen Rechts und aktuell vor dem Hintergrund der noch im Dezember 2010 geplanten Gesetzesänderung zur Selbstanzeige beraten lassen.

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Where a Court ruling an old tax bill repealed?

Beim EuGH ist vermehrt das deutsche Steuerrecht auf dem Prüfstand.

Mandanten fragen daher often: If a favorable Court ruling to that old tax notices are ineffective?

The BFH 16.09.2010 ruled on this controversial question (PR 57/09): No are final, the correction rules of § § 172 ff AO. exception: There was an objection lodged on time.

It is therefore recommended - if not Vorläufigkeitsvermerk exists under § 165 AO - at least at higher levels of taxation to object in order to benefit later if necessary by a Court ruling. The objection procedure rest until then operation of law, when a procedure is pending at the ECJ, § 363 para 2 AO

KONLUS The firm will also discuss the verdict in the trade press.

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revision of tax reporting yourself

The draft the new regulations currently circulating. For this design, the following points: first

There will be no surcharge (in addition to interest) of 5%.

second Even ads that are pending delivery of the law brought out, even with only partial Nacherklärung so far (!) For fiscal impunity. Thus, the Federal Court Judgement of 20.05.2010 (abolition of the partial self-disclosure, see Beyer, AO-StB 2010, 195) does not apply.

third Even ads that after the announcement of the Act be given shall be effective only if "clean sweep" is made. "MotoGP Champion" means that all time periods and tax types that are vejährt not criminal, must be nacherklärt.

4th If the self-disclosure within the meaning of point 3 is incomplete or incorrect, but this is only harmful if the person knew or this "a reasonable appraisal of the situation had expected" (§ 371 para 2, No. 3 AO-Draft) . will be crucial if so far simple negligence hurt in practice ("must-know" means gemäßt § 122 para 2 BGB negligence).

5th In future, a self-ad already announced a test arrangement is ineffective (previously only appearance at the auditor). If necessary. alive the possibility of self-display after completion of the audit back to (unclear).

still subject to the above points have not yet. On 08/12/2010, the Federal Cabinet discussed the draft.

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income tax return: fill out line 108 "business abroad?

The forms for income tax for 2009 includes the cover sheet following question (line 108):

? Talk to sustainable business relationships with financial institutions abroad Yes / No "

How should this question be answered?

There is no case law on this issue. My View, the question inadmissible for the following reasons: first

With the proper filling of forms and OFF CAPE fulfilled his civil duty to cooperate.

second The broad wording of the question in line 108 is not the wording of the provision of § 90 para 2 clause covered 3 AO. AO § 90 governs the participation requirement explicitly only for so-called tax havens. According to Ministry of Finance at the moment there is no so-called tax havens for the purposes of this standard, because this would be published in a list of the BMF. This list is empty at the time, according to BMF.

third § 90 para 2 clause 3 AO shall not apply until 2010 and therefore can not be applied relate to the past for 2009.


Recommendation:

Therefore, the question - if the plants have been completed and KAP OFF - I think neither yea nor nay be answered. Crosses as a dutiful citizen the "yes" when he as a credit card has a foreign financial company, he alone therefore - into the "test screen" of the tax office and must answer inquiries - unjustified. Apart from a credit card should not "sustainable" business reasons as defined by § 90 paragraph 2 sentence 3 AO.

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identification measures in the tax proceedings?

§ 81b Code of Criminal Procedure allows prosecutors and auxiliary officers to carry out the so-called Straverfahren identification measures.

This also applies in criminal tax proceedings, unless it is a Bagatellangelegenheit.

What does this mean?

The person concerned must appear at the police, for example to allow his fingerprints to be stored or photos are taken of his face.

must appear to the person concerned?

This must be verified by a lawyer. The obligation to appear may be made if the person accused and the measure "necessary". The measure is necessary only if such a likelihood of confusion (for example, has accused the look-alike brothers) and business partners are as Witnesses are questioned whether they have negotiated with the accused.

Tip: The measure should, if it takes place, are still disputed as a precaution on the appropriate form.

What happens if the deadline is missed?

Dan threatens to forcibly show.

What can be done about the charge?

A lawyer can determine whether a court application or a complaint can be considered. If a lawyer turned on, it can possibly ask for postponement for consideration.

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seizure of accounting records for Accountants

The LG Eating has made it clear that the seizure of accounting records may be seized in the office of an accountant (this must also apply to a lawyer) only limited circumstances :

accounting records of an accused who are the tax advisors, as long seizure-free according to § 97 para 1 Code of Criminal Procedure, as it the Tax act, ie a maximum to the generation and release of the respective accounts (LG Essen, Judgement of 12.08.2009, 56 Q 7 / 09).

Note:

This view is, however, by the tax police agencies in their work rules (AStBV) divided not so explicitly. There it is ultimately left to the discretion of the Tax investigators found, the legal opinion he represents.

If the tax adviser accused himself, the privilege is seizure pursuant to § 97 Code of Criminal Procedure does not apply to files that concern him as a suspect.

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Finance Committee: not to self-disclosure restrictions are

proposes According to unconfirmed reports from the Finance Committee of the Bundestag, but that no changes for tax reporting yourself to be decided. On the current developments, the firm will soon KONLUS report in the journal AO Accountants.

stage appears to apply to: It is all "before". However, the is exacerbated Court of BGH seit seinem Urteil vom 20.10.2010, welches die Kanzlei KONLUS in der Fachzeitschrift AO-Steuerberater kommentiert hat. Vor einer Selbstanzeige sollte wegen der für Laien unübersichtlichen Materie einer Selbstanzeige kompetenter Rat eingeholt werden. Eine sog. missglückte Selbstanzeige ist so zu vermeiden.

Angesichts der aktuellen Gesetzgebung sei hier noch angemerkt: Die schwarz/gelbe Koalition verspricht Vereinfachungen im Steuerrecht. Erfahrungen mit Finanzämtern sprechen im Einzelfall eine andere Sprache (vgl. Video auf Youtube mit den Stichworten "Jagdfieber Finanzamt").

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seminar on remand

Am 26.10.2010 gab es beim Kölner Rechtsanwaltsverein einen Gesprächsabend mit den Richtern des OLG Köln, welche für die Entscheidungen betreffend Untersuchungshaft zuständig sind.

Wesentliche Aussagen waren u.a.

- Erfolgsquoten bei Haftbeschwerden etc. gering (max. ca. 5-10%). Dies hängt auch von der Qualität der Schriftsätze und dem klugen Vorgehen des Verteidigers ab.

- Bei Anträgen an das OLG ist der Antrag komplett abzugeben. Es erfolgen keine Rückfragen. Oder Verteidiger weist ausdrücklich auf nachzuschiebende Ergänzungen hin.

- Die Senatsvorsitzende hat mehrmals deutlich gemacht, dass sie von Bewährungsstrafen nicht viel hält (Ausnahme: Jugendliche)

- U-Haft droht ab ca. 5 jahre Straferwartung (ganz grob)

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Switzerland: Plans for an agreement on capital income

Auf dem IWW-Kongress "Praxis Steuerstrafrecht" am 22.10.2010 hat u.a. BGH-Richter Prof. Jäger (1. Strafsenat) vorgetragen.

U.a. wurde über die voraussichtlichen Inhalte des geplanten Abkommens zwischen Deutschland und der Schweiz gesprochen. Hierbei handelt es sich um folgende Punkte:

1. Zugang der Schweiz zum Finanzamrkt Deutschland
2. Informationsaustausch zwischen beiden Ländern
3. Wie ist die Vergangenheit zu behandeln? Abgeltungssteuer? Amnestie?
4. Was gilt für die Zukunft?
5. Regelungen betreffend CD-Käufe

Problematisch ist die zur Zeit in Medien vertretene Ansicht, dass eine Abgeltungssteuer (obiger Item 3) tax-criminal retroactivity have. This can guarantee investors basically no impunity and create new legal uncertainty. Only a criminal amnesty could - apart from a self-amnesty ad - to be prosecuted.

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ZDF: Frontal 21 reports of arbitrary behavior by tax

Although the arbitrariness is - fortunately - not an everyday experience with tax. But the depressing experiences of individual citizens in each case. In this situation, the tax office " Contra " given by an experienced consultant. Important to include tenacity, competence and knowledge of the processes in a tax office.

It is recommended that möglichst frühzeitig Warnsignale für Konflikte mit dem Finanzamt wahrzunehmen und mit einem Berater zu besprechen. So kann der Fall oftmals in eine bessere Richtung gewendet werden. Der Berater kennt das örtliche Finanzamt und kann und muss nicht nur fachlich, sondern auch auf der Kommunikationsebene zur Seite stehen. Insbesondere sind von Interesse

- die Persönlichkeitsstrukturen von Betriebsprüfer und Sachgebietsleiter, menschliche Bedürfnisse (z.B. Anerkennung etc.)
- die Abläufe in einem Finanzamt, Rollenverteilungen, Direktionsstrukturen, kollegiale Strukuren
- die Art und Weise des Vorgehens des Finanzamtes sowie die Wahl eines adäquaten Stils, auf dieses Vorgehen zu antworten
- die Wege, wie sich der Bürger mit seinem Anliegen Gehör verschaffen kann, ggf. beim Amtsleiter oder auch bei der übergeordneten Behörde (Oberfinanzdirektion, teilweise Senatsverwaltung für Finanzen).


Aus der Pressemitteilung des ZDF :

"Finanzamt im Jagdfieber - Kleinbetriebe als Opfer

Steuerprüfungen für Kleinunternehmer in Deutschland seien in den vergangenen Jahren deutlich härter geworden, immer wieder würden Finanzbehörden sogar gegen Gebote der Fairness und gegen aktuelle Rechtsprechungen verstoßen. Diese Vorwürfe erheben verschiedene Berufsverbände, der Bund der Steuerzahler und auch der Bundesfinanzhof gegenüber Frontal21. The climate in Examinations is especially for small businesses, "much harder" now, said Wolfgang Bornheim, president of the Federation of Accountants, "Financial management is under enormous pressure, it has the financial needs of the state as a default, since today is unfortunately produced very much wrong. . The Bundesfinanzhof speaks of "growing constitutional problems" in relation to unfair tax assessments, which are now small businesses are often affected. Many financial judgments in favor of the taxpayer from the Treasury would simply ignored "

broadcast date. Tuesday, 19.10.2010, 21 clock on ZDF

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ECHR: Speed Germany must within a year processes

The Court currently has more than 51 complaints against the Federal Republic to decide because of lengthy court proceedings.

Now the ECHR took the reins in a pilot case to:

"Without delay" must be an "effective remedy against long procedure times " introduced the latest "within a year of legal effect" of the present ruling of the ECHR.

The European Convention on Human Rights (ECHR) provides inter alia as a procedural safeguard against a effective legal . This is only guaranteed if the judicial protection can be obtained in time and thus promptly. This ruling affects not explicitly tax litigation. Nevertheless, there is also - especially in case of existential threat of tax debts - the procedural safeguards. It remains to be seen whether there is an impact in the control process. Given several years of FG-and even longer BFH method, this seems necessary.

The Federal Government will now initiate a legislative process for the acceleration of judicial proceedings.

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Constitutional Court: Ban on less favorable registered partner in inheritance and gift tax

It is with the general principle of equality under Article 3 of the Basic Law is incompatible to provide registered civil partners' allowance and the tax rate lower than married couples (Ref. 1 BvR 611/07 and 1 BvR 2464/07).

said in 3 points the Constitutional Court against the bad treatment registered partner Married couples to be inadmissible:

first While spouses at the time were able to make a personal allowance in the amount of 307,000 euros that, were tax free for life partner only 5200 Euro.

second From the so-called care allowance of € 256 000 for married couples were partners ruled out.

third For spouses is the lowest tax bracket I, while partners are classified as "other buyer" within category III.

The inheritance tax reform law (1.1.2009) the rules have been amended. Thus, the personal allowance as well as the care allowance for inheriting spouse and spouses rated the same. However, registered partners will be taxed far as aliens with the highest tax rates.

consequences of the decision:

The Constitutional Court has given the legislature a transition period for new rules to 31/12/2010.

After the draft of the Federal Government to the annual tax law, a complete equality between domestic partners and spouses in inheritance tax and gift tax law in 2010 intended. Precaution should be in all procedural outstanding cases of 2010 be appealed.

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pay fees for binding information: Revision to the Federal Fiscal Court approved

The FG Baden-Württemberg presented by order of 03/17/2010 finds that the license fee was constitutional. According to § 89 para 3 AO, a value in dispute - or time-based fee is required.

The FG has no doubts about the constitutionality of the fee for issuing the advance ruling and therefore appealed to the Constitutional Court is not in accordance with Article 100 paragraph 1 GG. The state should create a mandatory fee, because the taxpayer take an individual service of the Authority to complete.

This argument is, in my doubtful, since the binding information necessary the compensation for the complexity of tax law is.

Renewed Revision as a chance

The FG had already been affirmed in a Decision dated 05.20.2008 of the Constitution. The revision of the BFH was no decision taken in the matter ( BFH, Judgement of 14.07.2009, VIII R 22/08 ). Now, once again approved the revision, was still hoped that the BFH will decide on the merits.

time fee unconstitutional?

One limitation makes the FG: It is doubtful that the Treasury could expect a rate of 50 EUR per half hour, however, the maximum ceiling for Accountants 46 EUR.

pay fees even with worthless information?

A fee is mandatory according to the wording of the law even if the result of the information it corresponds to the desired destination. However, good reasons to suggest that the fee does not apply if the information is due to slow processing by the tax office for the applicant in fact worthless (cf. Beyer, AO-StB 2010, 217). This question has not been judicially decided.

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purchase of tax-CD: Union calls for tax basis for authority

the Braunschweiger Zeitung in an interview today called the chairman of the tax union, Dieter Ondracek that the legislature was to make the purchase of tax discs on a statutory legal basis .

But he stressed: "Because the CD must be processed promptly and give priority to avoid statute of limitations, the remaining business of the tax investigation is largely blocked. You can pursue many tracks at the moment, because the staff does not exist. "

When are already the previous CD, the financial management on staffing shortages, is probably an ongoing purchase of CD due to a statutory scheme unworkable. The demand for additional staff positions will be difficult to realize.

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Study instead of work?

The Süddeutsche Zeitung on Tuesday dealt with the topic of how the change affects Bachelor's and Master's programs on the market for student employment. reported to the SZ article

given one of the managers of the Job Cafe, Jens Wittenberg, from the daily brokerage operations:
"Experience shows that has been lacking since the transition to Bachelor and Master degrees, many students, the time during the semester, a job to accept. Rigid timetables, attendance, time and score printing can be personalized with student bodies, side jobs or even internships agree only with difficulty. "

The students are in an increasingly Dilemma: on the one hand, they must work more to earn the money for tuition and living expenses, on the other hand, makes the structure of the course they are unlikely to.

companies that have carried to award students should adapt to changing conditions. Angelika Cafe Hamburg Haumann of job calls for the widest possible flexible timing, and weekend work or working from home are popular with students. Also fair hourly wages are attractive uses the Job Cafe.

Many companies are looking for right now, at the beginning of the semester break, again reinforced by students, such as holiday cover to overcome staff shortages. Also for students, it is useful to work during the holidays as much as possible in order to then be able to devote during the term re-focus the study.

A look at our job worthwhile ;-)

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most beautiful thing in the world ...

The sun is shining and soccer, Germany is - quite rightly - very excited! Since it is a not easy to focus on the work and the merit of vile subsistence ...

But what should that be: the Job Cafe Hamburg team currently offers such as a limited to 4 months part-time project in the content management for an online advertising agency, several office sites or in the Employee field such as a permanent option for experienced in the detailed design architect or Access database developer. And of course many other interesting places ...

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The German labor market is positive!

now reach us from anywhere good news from the German labor market. The Federal Labour Agency announced yesterday (28/04/2010) announced that the number of unemployed in Germany in April for the previous month to 162 000 has dropped to 3.406 million. The
178 000 unemployed are less than last year. The Impluse come mainly from the catering, retail and in the health professions. Comment
many experts and business heads almost euphoric to this unerwartet großen Aufschwung, ist er jedoch nach Angaben des BA Chefs mit vorsicht zu genießen. So seien vor allem die Banken immer noch nicht ganz aus der Krise heraus und momentan geben vor allem die zum Teil hoch verschuldeteten Staaten wie Griechenland Grund zur Sorge.

Aber nichts desto trotz erwecken vor allem die gesteigerten Exporte Hoffnung auf eine weitere Verbesserung der Lage auf dem Arbeitsmarkt.

Wir vom Jobcafe können diesen Frühlingstrend nur unterstreichen. In der Tat sucht vor allem die Gesundheitsbranche händeringend qualifizierte Kräfte und auch im Einzelhandel sind verstärkt Nachfragen nach zusätzlichen Verkaufs- und Lagerhelfern zu verzeichnen.

Hierbei handelt es sich aber zumeist short-term and temporary employment in particular. Whether companies in the future new and enhanced set time limit in particular, remains to be seen.

Regards,
Your Job Cafe team

Sources: http://www.stern.de/wirtschaft/news/unerwartet-positiver-arbeitsmarkt-oekonomen-feiern-deutsches-job-wunder-1562355.html

http : / / www.tagesschau.de/wirtschaft/arbeitslosenzahlen160.html

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Interesting! The 10 least popular jobs!

on the career page of today gmx.de is a list of the 10 least popular occupations of Germany published! Accordingly
are 45% of all Germans believe hard to earn their living as an insurance broker never do. close second at No. 2 are the politicians with 30% Unbeliebheitsquotem, the 3rd place truck drivers could decide for themselves.

The other positions can be found here!
And? Is your job here?

http://portal.gmx.net/de/themen/beruf/karriere/10151468-Deutschlands-zehn-unbeliebteste-Berufe.html # .00000002

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Sharp decline in unemployment.

Good news from the German labor market can be reported so rare. However, today announced the Sueddeutsche Zeitung Online include a sharp decline in unemployment. The usual spring upturn in the labor market is significantly stronger than last year and the successful short-time working is doing its part to recovery.
Let us hope that it is these new numbers are not only beautiful statistics ... Here is the article


http://www.sueddeutsche.de/ tt3m1/wirtschaft/313/507472/text /