Translation of "Personen- und kapitalgesellschaften" in English

Firms operating legal­ly tend to under-report their incomes and unregistered firms and sole traders are not recorded statistically.

With us you can register partnerships and capital companies of aprofile you need.

Most of these were general partnerships or joint stock companies, but some were sole proprietorships.

Her main focus lies in advising individuals and companies on corporate law and national and international tax law.

His main areas of focus are, apart from consultation and auditing of medium-sized partnerships and corporate enterprises, also consolidated accounting.

We advise private companies and stock corporations of all sizes up to nationally and internationally operating group companies.

Article 9 of the law imposes penalties that are disproportionate on legal entities contravening the appropriate language use, including small businesses.

The introduction of the euro as the single currency of the 12 countries of the euro area will be completed only when the Single Euro Payments Area ( SEPA ) becomes a reality , i.e. when individuals and corporations are able to make cashless payments throughout the euro area from a single payment account anywhere in the euro area using a single set of payment instruments as easily , efficiently and safely as they can make them today at the national level .

Taxes on income and capital gains from financial assets are generally payable by ‘other sectors’ (individuals, corporations and non-profit institutions) and receivable by ‘general government’.

Taxes on income and capital gains from financial assets are generally payable by Other sectors (individuals, corporations and non-profit institutions) and receivable by General government.

For instance, statistics for the Energy sector continue to be the responsibility of the DTI (although many are actually collected by the ONS) and short-period statistics for Construction remain with the Department for Environment, Transport and the Regions (DETR).

There are also special provisions on auditing and auditors in other acts and ordinances concerning each type of legal entities such as partnerships and limited liability companies as well as for instance banks and insurance companies.

Here, in particular, the differences in taxation of individual companies, partnerships and corporations are developed and possible consequences are discussed.

The consulting is directed at partnerships and corporations, from foundation to liquidation.

Taxes on income and capital gains from financial assets are generally payable by 'other sectors' (individuals, corporations and non-profit institutions) and receivable by 'general government'.

The branch offices, as well as the personal and stock corporations, are subject to legal duty being registered in the Companies Register at the appropriate regional chamber of commerce.

The information contained on these Internet sites is not intended for distribution in the USA or to US citizens (this applies to persons resident in the United States of America, as well as to persons and corporations established under the laws of that country).

For the purposes of these T & Cs only natural persons or legal entities or partnerships and companies with limited liability having legal capacity acting in the course of their paid employment or self-employed capacity when entering into a legal transaction (Businessmen Section 14 of the German Civil Code [BGB]) shall constitute customers.

We offer accounting support for every form of economic activity, starting from settling flat rate registered revenues all the way up to full accounting of legal persons and capital groups.

We help you with the foundation of personal companies, limited liability corporations, joint ventures, the change of corporate forms as well as hiring employees or freelancers.

Eligibility for "Dynamic Flex" extends to all undertakings (sole traders, partnerships and corporations, legal entities, liberal professions – eg law or tax-consultant offices, doctors' practices, architects' offices, consultancies, engineering offices, etc) and their governing bodies and staff who, within the scope of their commercial or free-lance activity, generate an annual turnover of at least €15,000 with Germanwings and/or Eurowings

This experience and legal know-how has enable us to advise both SMEs and large companies successfully for many years on M & A and private equity transactions, as well as corporations and partnerships nationally and internationally on all company law issues.

The Community differentiates between personal liability and limited company, the value of personal liability being incorrectly classified.

From the French point of view, it is represented as the certain intermediate form between the personal and the capital company, because the company capital is not divided into free-convertible shares (convertible only among partners) and in case of material investments upon special circumstances even the personal liability against third persons occurs.