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	<title>doingbusinessingermany &#8211; O. Law</title>
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	<description>Rechtsanwalt Hülya Oruç Aslan</description>
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	<title>doingbusinessingermany &#8211; O. Law</title>
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		<title>Die ICT – Karte: Grünes Licht für unternehmensinternen Transfer</title>
		<link>https://olaw.eu/die-ict-karte-gruenes-licht-fuer-unternehmensinternen-transfer/</link>
		
		<dc:creator><![CDATA[Hülya Oruç]]></dc:creator>
		<pubDate>Tue, 14 Jul 2020 13:46:53 +0000</pubDate>
				<category><![CDATA[einwandern]]></category>
		<category><![CDATA[ictkarte]]></category>
		<category><![CDATA[immigration]]></category>
		<category><![CDATA[internationalesrecht]]></category>
		<category><![CDATA[unternehmensinternertransfer]]></category>
		<guid isPermaLink="false">https://olaw.eu/?p=4660</guid>

					<description><![CDATA[ [&#8230;]]]></description>
										<content:encoded><![CDATA[
<p><strong>I. Einführung</strong></p>



<p>Neben einer Fülle an bereits bestehenden Visa und Aufenthaltstiteln für Fachkräfte aus Drittstaaten wie z.B. die „Blaue Karte EU“, die im Hinblick auf den permanenten Verbleib innerhalb der EU/EWR immigrieren, sieht der Gesetzgeber für einen unternehmensinternen Aufenthalt von solchen Fachkräften in der Bundesregierung eine besondere Aufenthaltsbeschränkung vor. Zweck dieser besonderen Form ist die bestmögliche Nutzung von Mitarbeitern als „Human Ressource“ und dem Wissenstransfer an ausländische Unternehmensstandorte<a href="#_ftn1">[1]</a>. Arbeitnehmer aus Drittstaaten wird unter besonderen Voraussetzungen ein Aufenthaltstitel in Form der sogenannten &nbsp;ICT-Karte erteilt.</p>



<p>Unter welchen Voraussetzungen die Erteilung einer ICT – Karte erfolgt und wie das Erteilungsverfahren aus § 19 AufenthG im Zusammenspiel mit dem Mitteilungsverfahren aus §§ 19a, 19b AufenthG im Wesentlichen abläuft, soll in folgendem veranschaulicht werden<a href="#_ftn2">[2]</a>.</p>



<p><strong>II. Die ICT-Karte</strong></p>



<p>1. Voraussetzungen für die Ausstellung nach § 19 AufenthG</p>



<p>Der Gesetzgeber unterscheidet im Ausstellungsverfahren einer ICT – Karte gem. § 19 AufenthG zwischen den Voraussetzungen für Spezialisten, Fachkräfte in Abs. 2 und sog. Trainees in Abs. 3.</p>



<p>a. Grundvoraussetzung, § 19 I AufenthG</p>



<p>Die Grundvoraussetzung für die Ausstellung einer ICT-Karte ist jedoch gem. § 19 I 1 AufenthG ein unternehmensinterner Transfer eines Ausländers. Gem. § 19 I 2 AufenthG versteht man darunter die vorübergehende Abordnung eines Ausländers.</p>



<p>In der vorübergehenden Abordnung des Ausländers unterscheidet man grds. zwischen:</p>



<p>1. einem Transfer in eine inländisches Niederlassung des Unternehmens, wenn das</p>



<p>&nbsp;&nbsp;&nbsp; Unternehmen seinen Sitz außerhalb der EU hat oder</p>



<p>2. einem Transfer in eine inländische Niederlassung eines anderen Unternehmens der</p>



<p>&nbsp;&nbsp;&nbsp; Unternehmensgruppe, zu der auch das Unternehmen mit Sitz außerhalb der EU gehört.</p>



<p>Sofern ein solcher unternehmensinterner Transfer angestrebt wird, müssen die besonderen Anforderungen an einen Spezialisten/Führungskraft (§ 19 II AufenthG) oder eines Trainees (§ 19 III AufenthG) weiterhin erfüllt sein.</p>



<p>b. Besondere Anforderungen an Spezialisten/Führungskräfte, § 19 II AufenthG</p>



<p>Um eine ICT-Karte zu erhalten, muss ein Ausländer gem. § 19 II Nr. 1 AufenthG in der aufnehmenden Niederlassung als Führungskraft oder Spezialist tätig sein.</p>



<p>Unter einer solchen <em>Führungskraft</em> versteht man gem. § 19 II 2 AufenthG eine in einer Schlüsselposition beschäftigte Person, die in erster Linie die aufnehmende Niederlassung leitet und die hauptsächlich unter der allgemeinen Aufsicht des Leitungsorgans oder der Anteilseigner oder gleichwertiger Personen steht oder von ihnen allgemeine Weisungen erhält.</p>



<p>Unter einem <em>Spezialisten</em> dagegen versteht man eine Person die über unerlässliche Spezialkenntnisse über die Tätigkeitsbereiche, die Verfahren oder die Verwaltung der aufnehmenden Niederlassung, ein hohes Qualifikationsniveau sowie angemessene Berufserfahrung verfügt.</p>



<p>Im Übrigen hat der ausländische Arbeitnehmer vor Beginn des unternehmensinternen Transfers bereits sechs Monate dem Unternehmen anzugehören (Nr.2), für die Dauer des unternehmensinternen Transfers einen gültigen Arbeitsvertrag zu haben (Nr. 3) und seine berufliche Qualifikation nachweisen zu können (Nr.5). Des Weiteren sollte die Arbeitskraft erforderlichenfalls in einem Abordnungsschreiben die Einzelheiten über das inländische Unternehmen vorweisen können (Nr.4). Letztlich muss der Transfer ein Zeitfenster von mind. 90 Tagen öffnen.</p>



<p>Sofern diese Voraussetzungen erfüllt sind, wird dem Ausländer eine ICT-Karte erteilt.</p>



<p>c. Besondere Anforderungen an einen Trainee, § 19 III AufenthG</p>



<p>Neben der Erteilung ICT-Karte für Führungskräfte und Spezialisten, sieht der Gesetzgeber gem. § 19 III AufenthG auch die Erteilung dieses Aufenthaltstitels für sog. Trainees vor.</p>



<p>Unter einem <em>Trainee</em> ist gem. § 19 III 2 AufenthG eine Person die über einen Hochschulabschluss verfügt, ein Traineeprogramm absolviert, das der beruflichen Entwicklung oder der Fortbildung in Bezug auf Geschäftstechniken und -methoden dient, und entlohnt wird, zu verstehen.</p>



<p>Sofern die „entsandte“ Person ein Trainee ist und die Voraussetzungen aus § 19 II Nr. 2-4 AufenthG, gem. § 19 III AufenthG erfüllt, wird dem Trainee ebenfalls eine ICT-Karte erteilt</p>



<p><strong>III. Die ICT-Karten Befreiung nach § 19a, 19b AufenthG (Mobile ICT-Karte)</strong></p>



<p>Wie bereits dargestellt, ist eine der elementaren Voraussetzungen nach § 19 AufenthG die Länge des unternehmensinternen Transfers von 90 Tagen.</p>



<p>Die Vorschrift nach § 19a AufenthG regelt die Dauer eines unternehmensinternen Transfers von bis zu 90 Tagen und reglementiert im engeren Sinne die kurzfristige Mobilität des unternehmensinternen Transfers.</p>



<p>Sofern der ausländische Arbeitnehmer bereits einen Aufenthaltstitel in einem anderen EU-Mitgliedstaat besitzt, kann die Erforderlichkeit eines Aufenthaltstitels im Inland entfallen, wenn der inländische Arbeitgeber zuvor das BAMF und die zuständige Behörde kontaktiert und diesen mitteilt dass der Ausländer die Ausübung einer Beschäftigung im Inland beabsichtigt<a href="#_ftn3">[3]</a>.</p>



<p>Diesen konkreten Ablauf nennt man das sog. Mittelungsverfahren<a href="#_ftn4">[4]</a>.</p>



<p>Sofern der Ausländer einen Aufenthaltstitel aus einem EU-Mitgliedsstaat besitzt und der geplante Transfer länger als 90 Tage andauern soll, müssen die Vorschriften aus § 19b AufenthG erfüllt werden.</p>



<p><strong>IV. Fazit</strong></p>



<p>Zusammenfassend kann man sagen, dass der Gesetzgeber mit den Sonderbestimmungen über einen unternehmensinternen Transfer nach Maßgabe der §§ 19, 19a und 19b des AufenthG den internationalen Unternehmern, die sowohl ein Unternehmen mit inländischem als auch mit ausländischem (außerhalb der EU) Sitz betreiben einen großen Schritt entgegentritt.</p>



<p>Auf diese Weise kann der Unternehmer zum einen das meiste aus seinen Arbeitern herausholen und zum anderen das ganze Spektrum an Möglichkeiten, die die freie Marktwirtschaft bietet, vollständig ausschöpfen. Auch die Arbeitnehmer genießen einen solchen „trade“ bzw. Austausch in vollen Zügen. Langjährige Arbeitnehmer können so neue Erfahrungen knüpfen und Lehrlinge bzw. Trainees können Auslandserfahrungen sammeln.</p>



<p class="has-text-align-center"><strong>O.Law</strong> is a modern and dynamic law firm working in cooperation with highly motivated, professionals offering legal advice in the heart of Dusseldorf. We are characterized by our cooperation with a tax advisor and a network of lawyers in Eastern Europe.</p>



<p class="has-text-align-center">O.<a>Law </a>supports in all legal requests regarding commercial law, focusing on our international cooperation. In view of the intensity of German-Turkish trade relations and the importance of them, we established a Turkey Desk.</p>



<p class="has-text-align-center">Solutions that are efficient and economically sensible, with creative approaches are defining O.Law’s hallmarks. O.Law offers legal services in German, Turkish&nbsp; and English and can support double culturally. To speak a common language is important to us.</p>



<p class="has-text-align-center">O.Law – International Law Firm</p>



<p class="has-text-align-center">Attorney at Law Hülya Oruç, LL.M.</p>



<p class="has-text-align-center">Goethestr. 30</p>



<p class="has-text-align-center">40237 Düsseldorf</p>



<p class="has-text-align-center">+ 49 211 976 358 -19</p>



<p class="has-text-align-center">info@olaw.eu</p>



<p class="has-text-align-center">www.olaw.eu</p>



<p class="has-text-align-center">O.Law is a law firm based in Düsseldorf. Working for entrepreneurs worldwide, making their dreams come true.</p>



<p class="has-text-align-center">We speak your language</p>



<hr class="wp-block-separator"/>



<p><a href="#_ftnref1">[1]</a> <em>Klaus</em>, BeckOK-Ausländerrecht, 25. Edition, §19, Rn. 2.</p>



<p><a href="#_ftnref2">[2]</a> <em>Dienelt</em>, Bergmann/Dienelt – Ausländerrecht, 13. Auflage, §19, Rn. 3f.</p>



<p><a href="#_ftnref3">[3]</a> <em>Dienelt</em>, Bergmann/Dienelt – Ausländerrecht, 13. Auflage, § 19a, Rn. 7.</p>



<p><a href="#_ftnref4">[4]</a> <em>Dienelt</em>, Bergmann/Dienelt – Ausländerrecht, 13. Auflage, § 19a, Rn. 3f.</p>
]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>&#8222;Yeni Vasıflı Göçmenlik Yasası: Corona Çağında Göç&#8220;</title>
		<link>https://olaw.eu/yeni-vasifli-goecmenlik-yasasi-corona-caginda-goec/</link>
		
		<dc:creator><![CDATA[Hülya Oruç]]></dc:creator>
		<pubDate>Wed, 08 Jul 2020 10:52:28 +0000</pubDate>
				<category><![CDATA[businessimmigration]]></category>
		<category><![CDATA[corporatelaw]]></category>
		<category><![CDATA[göc]]></category>
		<category><![CDATA[göcmenhukuku]]></category>
		<category><![CDATA[nitelikliisci]]></category>
		<category><![CDATA[sirkethukuku]]></category>
		<category><![CDATA[sirketlesme]]></category>
		<guid isPermaLink="false">https://olaw.eu/?p=4650</guid>

					<description><![CDATA[ [&#8230;]]]></description>
										<content:encoded><![CDATA[
<p><strong>I. Giriş</strong></p>



<p>Almanya&#8217;da nitelikli elemanların ortalamanın altında olan istihdam giderek daha fazla yaşanıyor. Önemli bir faktör Almanların yüksek yaş ortalamasıdır. Hükümet, artan ekonomik gerilemeye karşı koymak ve nitelikli işçi akınıyla mücadele etmek için yeni &#8222;Uzman Göç Yasasını” (FEG) yürürlüğe koydu.</p>



<p>FEG 1 Mart 2020 tarihinde yürürlüğe girdi.</p>



<p>Bu yazının temel amacı, yasa koyucunun FEG ile bağlantılı olduğu yasal koşullara genel bir bakış sağlamaktır.</p>



<p><strong>II. Genel Bilgi</strong></p>



<p>Avrupa birliği üyesi olmayan vatandaşlardan nitelikli işçilerin göçüne ilişkin yeni yasa daha çok göçle ilgilenen uzmanlara yöneliktir. Böyle bir uzman, Almanya ikamet yasasının Madde 18’e göre en az iki yıllık eğitim süresine sahip üniversite diploması veya nitelikli mesleki eğitimi olan kişi anlamına gelir.</p>



<p><strong>III. Almanya ikamet yasasının yeni düzenlemeleri</strong></p>



<p>Üçüncü ülkelerden gelen göçmenlerin şimdiye kadar iş bulmaları, özel durumlardan hariç, yasaktı.1. Mart 2020&#8217;ye kadar, mesleki nitelikli kişilerin istihdamı ancak az personelli ve sözde &#8222;darboğaz mesleklerinde&#8220; mümkündü. Buna ek olarak, nitelik ve aranan istihdam arasında bir uyum gerekildi. Ve son olarak Federal İş Bulma Kurumu&#8217;ndan bu noktaya kadar &#8222;öncelikli test&#8220; şeklinde ek bir onay alınması gerekiyordu. “Öncelikli testin” amacı, Almanya&#8217;da yaşayan Alman çalışanların iş için sunduğu öncelik sorusuna cevap vermekti. Almanya&#8217;da ilan edilen pozisyon için aynı adaylar varsa onay düzenli olarak reddediliyordu. Bu koşullar artık hafifletildi. Nitelikler ve istihdam arasındaki yakın bağlantı ve öncelikli test bağlamında Federal İş Bulma Kurumu&#8217;nun onayı artık önemli değildir.</p>



<p>Böylece yeni işçilerin büyümesi, işverenin uyması gereken yeni yükümlülükleri ortaya koymaktadır. Buna, ikamet izninin bir kopyasının doğrulanması ve üretilmesi ve yetkili yabancılar otoritesi ile çalışanın istihdamı ile ilgili yetkili yabancılar la iletişimi de dahildir.</p>



<p><strong>IV. Yabancı uzmanların giriş ve ikametgahı</strong></p>



<p>Yabancı bir işçinin sahip olduğu mesleki yeterlilikten farklı olarak, vize verme koşulları da değişiyor.</p>



<p><strong>1. Sözde &#8222;uzman&#8220; olarak istihdam amacıyla giriş</strong></p>



<p>Giriş için gerekli bir &#8222;uzman&#8220; koşulları büyük ölçüde Almanya ikamet yasasının 18, 18’a, 18b maddelerinde düzenlenmiştir.</p>



<p>Adaylı öncelikle tanınmış veya karşılaştırılabilir bir nitelik sunabilmesi gerekir. İyi düzenlenmiş mevzuata sahip mesleklerde, mesleki lisans da gereklidir. Buna ek olarak, 45 yaşın üzerindeki kişiler için, en az 45.540 EUR brüt yıllık maaş, başka bir koşul olarak gereklidir.</p>



<p>Son olarak, Almanya&#8217;da somut bir iş teklifi olmalıdır.</p>



<p>Bu koşulların yerine getirilmesi kaydıyla, bir &#8222;uzman&#8220; olarak iş sözleşmesi süresince bir konaklama verilmesi göçmenlik otoritesi tarafından onaylanır.</p>



<p><strong>2. Akademisyenlerin giriş ve ikametgahı</strong></p>



<p>Üçüncü ülkelerden gelen akademisyenler için giriş vizesi veya oturma izni AB Mavi Kartı kapsamındadır. Madde 18b II Almanya ikamet yasasına göre, AB Mavi Kart sahipleri de &#8222;uzman”.</p>



<p>Bu ikamet izni verilmesi için koşullar bu nedenle kalifiye işçilerin istihdamı için benzer. Bu nedenle, Alman ülkesinde somut bir iş teklifi, tanınmış veya karşılaştırılabilir bir üniversite diploması gerektirir. Sevk edilecek kişinin düzenli veya kusurlu bir meslek icra edip etmediğine bağlı olarak, brüt yıllık maaş hibe prosedüründe son koşuldur.</p>



<p>Düzenli bir meslek icra ederken, brüt yıllık maaş (2020 itibariyle) en az 55.200,00 EUR ve kıtlık durumunda en az 43.056,00 EUR olmalıdır.</p>



<p><strong>3. Resmi nitelik olmadan BT uzmanlarına giriş ve konaklama</strong></p>



<p>Resmi bir nitelik sahibi olmayan BT uzmanları, yani BT sektöründe uzun yıllar deneyim kazanmış ve mesleğin kapsamlı pratik bilgisine sahip uzmanlar, Madde 19c II Almanya ikamet yasasına ve Madde 6 Almanya karar yönetmeliği, uyduğu halde belirli koşullar altında vize alırlar.</p>



<p>Son yedi yıl içinde üç yıllık mesleki deneyimin brüt yıllık maaşı en az 49.680,00 EUR olan BT sektöründe somut bir iş teklifi, ilgili teorik bilginin kanıtı ve B1 seviyesinde Almanca dil bilgisi gibi ön koşullar belirleyicidir ve yerine getirilmesi gerekmektedir.</p>



<p>Çalışma dili İngilizce ise, dil kanıtı feragat edilebilir.</p>



<p><strong>4. Yabancı mesleki yeterliliklerin kısmi olarak tanınmasında istihdam</strong></p>



<p>Mesleki nitelikleri sadece kısmen tanınan kalifiye elemanların, MAdde 16d Almanya ikamet yasasına uyarınca tam olarak tanınmak amacıyla vize de verilebilir.</p>



<p>Bu amaçla, kalifiyeli elemanlara yeterlilik sonrası için 18 aya kadar oturma izni verilir. Kalış süresinin altı aya kadar uzatılması mümkündür.</p>



<p>Yeterlilik ölçüsü sırasında, tanınan meslekte elemanın istihdamı tamamen mümkündür.</p>



<p>Yapılacak nitelik açıkça düzenlenmemişse, istihdam &#8222;uzman&#8220; olarak sınıflandırılır.</p>



<p>Buna ek olarak, şirket içi sürekli eğitim planlanacak ve işveren konaklama süresince eğitime devam etme konusunda güvence sahibi olacaktır.</p>



<p><strong>V. Vize sürecinin hızlandırılması</strong></p>



<p>Almanya ikamet yasasının Madde 81a&#8217;sı uyarınca hızlandırılmış bir vize prosedürü mümkündür. Hızlandırılmış prosedür, yabancı niteliklerin tanınmasını, çalışma koşullarının incelenmesini, yani Federal İş Bulma Kurumu&#8217;nun onayını içerir ve üçüncü ülkelerden gelen vasıflı işçi ve kursiyerlere hitap etmeyi amaçlamaktadır. Hızlandırılmış bir prosedür için başvuru yerel veya merkezi göçmenlik otoritesine gelecekteki işveren tarafından başvurulmaktadır.</p>



<p>Başvuran müstakbel işveren, kalifiye elemanın izni, pasaportunun bir kopyası, göçmenlik bürosundaki elemanın niteliklerine ilişkin bilgi ve kanıtları ifşa etmelidir.</p>



<p>Hızlandırılmış maliyet prosedürü üzerinden 411,00 EUR tutarında ki ücret, başvuran işveren tarafından karşılanacaktır.</p>



<p><strong>VI. Sonuç</strong></p>



<p>“Uzman Göç Yasası”, 1 Mart 2020 tarihinde tanıtılan, büyük ölçüde tatmin edici, ancak henüz işgücü göçü hukuku alanında bir başyapıt değil. Yine de, yasa kaçınılmaz bir mil işaretidir.</p>



<p>Şimdi, üçüncü ülkelerden gelen kalifiye işçileri ağırlıyor ve çoğunlukla, işçi göçü söz konusu olduğunda oturma hakkını yeniliyor. Hızlandırılmış prosedürü aynı zamanda daha modern hale getirir ve üçüncü ülkelerden daha fazla işçi çeker.</p>



<p>Ancak, sabit rakamlara rağmen, Federal Çalışma Bakanlığı FEG yürürlüğe girdikten sonra Corona salgını hakkındaki endişelerini dile getirdi. Belgede, vize ofisleri ve yetkililerin çalışmaları azaltması ve giriş yasağı getirilmesiyle başvuruların düşeceği belirtildi.</p>



<p>Somut rakamlar veya istatistikler sağlamak için bu aşamada çok erken. Yine de, sınırın açılması ve Corona salgını sırasında hafifletilmesinin sonrası, Yabancı vasıflı işçilerin Almanya&#8217;da iş bulma telaşı beklenmelidir.</p>



<p class="has-text-align-center"><strong>O.Law</strong> is a modern and dynamic law firm working in cooperation with highly motivated, professionals offering legal advice in the heart of Dusseldorf. We are characterized by our cooperation with a tax advisor and a network of lawyers in Eastern Europe.</p>



<p class="has-text-align-center">O.<a>Law </a>supports in all legal requests regarding commercial law, focusing on our international cooperation. In view of the intensity of German-Turkish trade relations and the importance of them, we established a Turkey Desk.</p>



<p class="has-text-align-center">Solutions that are efficient and economically sensible, with creative approaches are defining O.Law’s hallmarks. O.Law offers legal services in German, Turkish&nbsp; and English and can support double culturally. To speak a common language is important to us.</p>



<p class="has-text-align-center">O.Law – International Law Firm</p>



<p class="has-text-align-center">Attorney at Law Hülya Oruç, LL.M.</p>



<p class="has-text-align-center">Goethestr. 30</p>



<p class="has-text-align-center">40237 Düsseldorf</p>



<p class="has-text-align-center">+ 49 211 976 358 -19</p>



<p class="has-text-align-center">info@olaw.eu</p>



<p class="has-text-align-center">www.olaw.eu</p>



<p class="has-text-align-center">O.Law is a law firm based in Düsseldorf. Working for entrepreneurs worldwide, making their dreams come true.</p>



<p class="has-text-align-center">We speak your language</p>
]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Company Taxation in Germany</title>
		<link>https://olaw.eu/company-taxation-in-germany/</link>
		
		<dc:creator><![CDATA[Hülya Oruç]]></dc:creator>
		<pubDate>Mon, 06 Jul 2020 10:38:41 +0000</pubDate>
				<category><![CDATA[English Blog Articles]]></category>
		<category><![CDATA[companylaw]]></category>
		<category><![CDATA[Corporate]]></category>
		<category><![CDATA[Taxation]]></category>
		<category><![CDATA[taxes]]></category>
		<guid isPermaLink="false">https://olaw.eu/?p=4648</guid>

					<description><![CDATA[ [&#8230;]]]></description>
										<content:encoded><![CDATA[
<p><strong>Taxes in Germany</strong></p>



<p>Germany has the largest economy in Europe and is also one of the largest in the world. It has the largest population in the EU and is a federal republic, consisting of 16 states, called <em>Bundesländer</em> each of them having their own capital and own parliament.</p>



<p>The economy has been stable over the years, having met the global financial crisis in 2007/2008 easily. Germany has a highly skilled labour force, but still not enough to cover all needs. That is why big legal changes are being made in June 2019, as the new <em>Fachkräfteeinwanderungsgesetz </em>(Law on Migration of Highly Skilled People) has been adopted by the parliament. The county has a large capital stock, is known for the low level of corruption and its innovations. When thinking of Germany many think of its industry and quality behind it, why Germany is one of the biggest exporters in the world.</p>



<p>Another important thing to know is that Germany has not a single economic centre as one might think of the capital Berlin. German is the official language; English is spoken widely.</p>



<p>However, the German tax regime may be confusing to foreigners, it is easy to understand when knowing the main existing tax regimes in Germany:</p>



<ul><li><strong>Körperschaftsteuer </strong>is the corporate income tax, being a tax charged on the income of a corporate</li><li><strong>Einkommensteuer </strong>is the income tax, being a tax charged on the income of individuals</li><li><strong>Umsatzsteuer</strong> is the value-added tax, being a tax charged on the provision of goods or services</li><li><strong>Gewerbesteuer</strong> is the trade tax, being a tax payable by businesses on their income, depending on the seat of the business</li><li><strong>Grunderwerbsteuer</strong> is the real estate transfer tax, being a tax paid when a property is transferred</li></ul>



<p>Partnerships are tax-transparent what means that the shareholders are reliable for taxes, depending on their legal form. Individuals have to pay income tax, whereas corporates have to pay the corporate income tax.</p>



<p>In case of operating a <strong>foreign branch</strong> in Germany the profits of the foreign branch have to be taxed in Germany. The taxes depend on the legal form meaning that those taxes have to be paid which would apply for the branch if it would have a German legal form. The profits generated in Germany are then either exempted from taxation in the foreign country or they are subject to taxation there. In this case the taxes paid in Germany will be offset against the corresponding taxes in the foreign state.&nbsp;</p>



<p class="has-text-align-center">O.Law supports investors from all around the world knowing the German market with legal advice in the relevant areas as well as supporting in and representation in disputes.</p>



<p class="has-text-align-center"><strong>O.Law</strong> is a modern and dynamic law firm working in cooperation with highly motivated, professionals offering legal advice in the heart of Dusseldorf. We are characterized by our cooperation with a tax advisor and a network of lawyers in Eastern Europe.</p>



<p class="has-text-align-center">O.<a>Law </a>supports in all legal requests regarding commercial law, focusing on our international cooperation. In view of the intensity of German-Turkish trade relations and the importance of them, we established a Turkey Desk.</p>



<p class="has-text-align-center">Solutions that are efficient and economically sensible, with creative approaches are defining O.Law’s hallmarks. O.Law offers legal services in German, Turkish&nbsp; and English and can support double culturally. To speak a common language is important to us.</p>



<p class="has-text-align-center">O.Law – International Law Firm</p>



<p class="has-text-align-center">Attorney at Law Hülya Oruç, LL.M.</p>



<p class="has-text-align-center">Goethestr. 30</p>



<p class="has-text-align-center">40237 Düsseldorf</p>



<p class="has-text-align-center">+ 49 211 976 358 -19</p>



<p class="has-text-align-center">info@olaw.eu</p>



<p class="has-text-align-center">www.olaw.eu</p>



<p class="has-text-align-center">O.Law is a law firm based in Düsseldorf. Working for entrepreneurs worldwide, making their dreams come true.</p>



<p class="has-text-align-center">We speak your language</p>
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		<title>Überblick über das vom Bundestag verabschiedete „Gesetz zur Abmilderung der COVID-19-Pandemie im Zivil-, Insolvenz- und Strafverfahrensrecht“ für Unternehmen</title>
		<link>https://olaw.eu/ueberblick-ueber-das-vom-bundestag-verabschiedete-gesetz-zur-abmilderung-der-covid-19-pandemie-im-zivil-insolvenz-und-strafverfahrensrecht-fuer-unternehmen/</link>
		
		<dc:creator><![CDATA[Hülya Oruç]]></dc:creator>
		<pubDate>Wed, 08 Apr 2020 07:39:07 +0000</pubDate>
				<category><![CDATA[corona]]></category>
		<category><![CDATA[Corona Krise]]></category>
		<category><![CDATA[corona pandemie]]></category>
		<category><![CDATA[Covid19]]></category>
		<category><![CDATA[Unternehmen]]></category>
		<guid isPermaLink="false">https://olaw.eu/?p=4605</guid>

					<description><![CDATA[ [&#8230;]]]></description>
										<content:encoded><![CDATA[<p>Der Bundestag hat in einem einzigartigen Schnellverfahren am 25. März 2020 einen Gesetzesentwurf im Rahmen der Bekämpfung der wirtschaftlichen Folgen der Corona-Lage in Deutschland beschlossen.</p>
<p>Dieser Beitrag soll einen kleinen Überblick über die kurzfristigen Änderungen für Unternehmen geben. Es wurden eine Reihe von Änderungen im Zivil-, Insolvenzrecht und Gesellschaftsrecht beschlossen, die besonders für Unternehmen eine Rolle spielen. Ziel ist es die wirtschaftlichen Folgen durch die Covid-19-Pandemie so wenig spürbar wie möglich zu machen.</p>
<p>&nbsp;</p>
<p><strong>Änderungen im Zivilrecht</strong></p>
<p>Zeitlich befristet werden in Artikel 240 EG-BGB Regelungen eingeführt, welche Schuldnern die Möglichkeit einräumen sollen, die geschuldete Leistung zu verweigern oder einzustellen, ohne dass rechtliche Folgen zu befürchten sein sollen.</p>
<p>Kleinstunternehmen erhalten das Recht im Falle von Dauerschuldverhältnissen die Leistung zu verweigern, wenn der Vertrag bereits vor dem 8. März 2020 geschlossen wurde. Das Verweigerungsrecht gilt bis zum 30. Juni 2020. Kleinstunternehmen sind Unternehmen mit bis zu 9 Beschäftigtes und einem Jahresumsatz bis zu 2 Millionen €. Voraussetzung auch hier ist, dass die Umstände, die zur Verweigerung der Leistung führen, auf die Covid-19-Pandemie zurück zu führen sein müssen. Das soll dann anzunehmen sein, wenn das Unternehmen die Leistung nicht erbringen kann oder dem Unternehmen die Erbringung der Leistung ohne Gefährdung der wirtschaftlichen Grundlagen seines Betriebs nicht möglich wäre. Das Leistungsverweigerungsrecht ist allerdings ausgeschlossen, wenn es dem Gläubiger unzumutbar ist. Dies soll der Fall sein, wenn die wirtschaftliche Grundlage des Gläubigers wegfallen würde. Das Gesetz sieht für diese Fälle jedoch ein Kündigungsrecht des Kleinstunternehmers vor.</p>
<p>Die vorgenannten Regelungen für Dauerschuldverhältnisse finden im Übrigen keine Anwendung bei Miet- und Pachtverhältnissen, Darlehensverträgen und arbeitsrechtlichen Ansprüchen.</p>
<p>Für Mietverhältnisse wurden indes andere Veränderungen beschlossen. So darf ein Vermieter ein Mietverhältnis im Zeitraum vom 1. April 2020 bis 30. Juni 2020 im Falle der Nichtzahlung des Mietzinses nicht kündigen, wenn die Miete nicht wegen der Covid-19-Pandemie gezahlt werden kann. Ein Zusammenhang mit der Covid-19-Pandemie ist glaubhaft zu machen. Das kann bedeuten, dass im Falle einer inhaltlich falschen Glaubhaftmachung auch strafrechtliche Folgen drohen können. Die Miete wird somit nur gestundet und ist nach Beendigung des oben genannten Zeitraumes in jedem Falle zu zahlen. Die zum Mietverhältnis gemachten Änderungen betreffen sowohl Privat- als auch Gewerbemieten.</p>
<p>Die vorgenannten Regelungen können von der Bundesregierung bei Bedarf bis zum 30. September 2020 verlängert werden.</p>
<p>&nbsp;</p>
<p><strong>Änderungen im Insolvenzrecht </strong></p>
<p>Die Insolvenzantragspflicht nach § 15a InsO und § 42 BGB wird bis zum 30. September 2020 ausgesetzt. Die Antragspflicht gilt nur aus ausgesetzt, wenn die Insolvenzreife auf der Covid-19-Pandemie beruht oder Aussichten darauf bestehen, dass Zahlungsunfähigkeit eintritt. Es gilt die Vermutung, dass wenn zum Stichtag 31. Dezember 2019 keine Zahlungsunfähigkeit bestand, es keine Insolvenzreife aufgrund der Covid-19-Pandemie vorherrschen konnte.</p>
<p>Folge ist, dass bei Aussetzung der Insolvenzantragspflicht</p>
<ul>
<li>Zahlungen, die im ordnungsgemäßen Geschäftsgang erfolgen, als mit der Sorgfalt eines ordentlichen und gewissenhaften Geschäftsleiters vereinbar sind</li>
<li>die Rückgewähr eines Kredites, die bis zum 30. September 2023 eines im Aussetzungszeitraum neu gewährt ist, und die Bestellung von Sicherheiten nicht als gläubigerbenachteiligend gilt</li>
<li>Kreditgewährungen und Besicherungen nicht als sittenwidrige Insolvenzverschleppung gelten</li>
<li>eine Anfechtung nicht möglich ist, wenn Rechtshandlungen vorgenommen wurden, die zur Sicherung oder Befriedigung geführt haben</li>
</ul>
<p>Diese Maßnahmen sollen vorwiegend dazu dienen, die Betriebe weiter aufrecht zu erhalten und beispielsweise einen Anreiz für die Gewährung von Krediten zu verschaffen. Die Einschränkung der Anfechtung soll dazu dienen, bestehende Geschäftsbeziehungen weiter fortsetzen zu können.</p>
<p>Das Bundesjustizministerium erhält die Ermächtigung bei anhaltender Verschlechterung die oben genannten Änderungen bis zum 31. März 2021 zu verlängern.</p>
<p>&nbsp;</p>
<p><strong>Änderungen im Gesellschaftsrecht </strong></p>
<p>Aktiengesellschaften erhalten von nun an die Möglichkeit, ohne bestehende Regelungen in ihrer Satzung virtuelle Hauptversammlungen abzuhalten. Hierzu wurden diverse Teile des Aktiengesetzes betreffend die Hauptversammlung geändert. So kann bereits mit einer Frist von 21 Tagen die Hauptversammlung einberufen werden. Die Einberufungsfrist beträgt üblich 30 Tage. Die Hauptversammlung kann abweichend von der alten Fassung auch nach einem Jahr zur Entgegennahme des festgestellten Jahresabschlusses einberufen werden. Hier galt eine Frist von 8 Monaten. Die Änderungen, die Aktiengesellschaften betreffen, sind anwendbar auf die Kommanditgesellschaft auf Aktien sowie auf die Europäische Gesellschaft (SE).</p>
<p>Für die GmbH gilt, dass Gesellschafterbeschlüsse in Textform oder durch schriftliche Abgabe der Stimmen auch ohne Einverständnis sämtlicher Gesellschafter gefasst werden darf. § 48 Abs. 2 GmbHG sieht hier eigentlich eine einvernehmliche Beschlussfassung vor.</p>
<p>Das Bundesjustizministerium wird auch hier ermächtigt, diese Regelungen erforderlichenfalls bis höchstens zum 31. Dezember 2021 zu verlängern.</p>
<p>&nbsp;</p>
<p style="text-align: center;">Für Nachfragen und Unterstützung stehen wir Ihnen als Team in diesen schweren Zeiten gerne zur Verfügung.</p>
<p style="text-align: center;">+ 49 211 976 358 19 | info@olaw.eu</p>
<p style="text-align: center;">www.olaw.eu</p>
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		<title>Entry restrictions due to the Corona Pandemic</title>
		<link>https://olaw.eu/entry-restrictions-due-to-the-corona-pandemic/</link>
		
		<dc:creator><![CDATA[Hülya Oruç]]></dc:creator>
		<pubDate>Wed, 01 Apr 2020 11:03:22 +0000</pubDate>
				<category><![CDATA[corona]]></category>
		<category><![CDATA[corona cirisi]]></category>
		<category><![CDATA[corona pandemie]]></category>
		<category><![CDATA[entry restrictions]]></category>
		<category><![CDATA[germany]]></category>
		<guid isPermaLink="false">https://olaw.eu/?p=4602</guid>

					<description><![CDATA[ [&#8230;]]]></description>
										<content:encoded><![CDATA[<p>Following a decision by the Federal Minister of the Interior and Germany&#8217;s neighbouring countries and the affected federal states, it was decided to introduce temporary border controls to further contain the corona pandemic. Since the introduction of the Schengen Agreement in 1985, the EU has had practically no border controls at inner-European borders. The border controls now introduced at the internal borders with Austria, Switzerland, France, Luxembourg and Denmark are initially to remain in place until 14 April 2020.</p>
<p>While cross-border movement of goods should continue to be possible without problems, private travellers will no longer be allowed to enter or leave the country at the above-mentioned borders without an urgent reason for travelling. Travellers with symptoms of corona disease will no longer be allowed to enter the country. However, any necessary measures will be coordinated with the local health authorities.</p>
<p>Furthermore, crossing the above-mentioned borders is now only possible at certain border crossing points. The Federal Ministry of the Interior has published a list of possible border crossing points.</p>
<p>Crossing the borders is now only permitted in urgent cases, whereby crossing the border is not tied to a nationality. Urgent reasons should be, for example, medical treatment, family deaths. However, the assessment of the existence of an urgent reason will be made on a case-by-case basis. This assessment takes place on the spot, i.e. at the border crossing, and is at the discretion of each official. EU citizens and third-country nationals are still allowed to return to their home country via a transit through Germany.</p>
<p>Crossing borders for professional reasons is still permissible and possible. Thus, commuters can still enter the respective state without having to fear any restrictions. However, it must be possible to provide proof of the work-related crossing by means of an employment contract or similar.</p>
<p>Persons who are in possession of a Schengen visa, i.e. who wish to travel for tourism purposes, are in principle no longer allowed to enter the country.</p>
<p>German citizens are still allowed to enter Germany.</p>
<p>It is problematic that harvest workers and seasonal workers from abroad are no longer allowed to enter Germany. German farmers currently fear a crop failure. The industry is looking for 300,000 harvest workers. Following a call by the farmers&#8216; associations, helpers from Germany have already come forward, some of whom are suffering a loss of income due to short-time work or loss of orders.</p>
<p>The above-mentioned measures also apply to air traffic, with air travellers from Italy, Spain, France, Luxembourg, Denmark and Switzerland in particular being subject to stricter controls. Without an urgent reason for travelling, they too must not be allowed to enter the country. It is advisable not to travel abroad without an urgent reason for travel.</p>
<p>It is also true for entries outside the EU that entry without an urgent reason is no longer possible. German nationals are expressly excluded from this. Transit for the purpose of travelling home is still permitted for EU citizens as well as citizens of Great Britain, Iceland, Liechtenstein, Norway and Switzerland and their family members. For third-country nationals who have a long-term residence permit from an EU state, the rule is that they may return to their usual place of residence. If this condition cannot be met, third-country nationals will be turned back at the border if there is no urgent reason.</p>
<p style="text-align: center;">O.Law – International Law Firm</p>
<p style="text-align: center;">Goethestr. 30</p>
<p style="text-align: center;">40237 Düsseldorf</p>
<p style="text-align: center;">+ 49 211 976 358 -19</p>
<p style="text-align: center;">info@olaw.eu</p>
<p style="text-align: center;">www.olaw.eu</p>
<p style="text-align: center;">O.Law is an international law firm based in Düsseldorf.</p>
<p style="text-align: center;">We speak your language.</p>
<p>&nbsp;</p>
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		<title>How to incorporate a German GmbH</title>
		<link>https://olaw.eu/how-to-incorporate-a-german-gmbh/</link>
		
		<dc:creator><![CDATA[admin]]></dc:creator>
		<pubDate>Mon, 09 Mar 2020 09:12:28 +0000</pubDate>
				<category><![CDATA[doingbusinessingermany]]></category>
		<category><![CDATA[rechtsanwältinoruc]]></category>
		<category><![CDATA[sirketlesme]]></category>
		<guid isPermaLink="false">https://olaw.eu/how-to-incorporate-a-german-gmbh/</guid>

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										<content:encoded><![CDATA[<p><strong>A. What is a GmbH?</strong></p>
<p>A Gesellschaft mit beschränkter Haftung (GmbH) is the best known form of corporations in Germany. With more than 1 Mio. companies, the formerly popular partnerships are overtaken now by this form of company (as of 2013). The GmbH in a legal entity that has its own rights and obligations. In consequence the GmbH is an independent legal personality, e.g. it can sue and be sued independently from the shareholders. The GmbH itself can be owner of movable properties. Bodies of the GmbH are the managing director, the shareholders and the meeting of the shareholders. Further under certain circumstances a board of directors can be appointed.</p>
<p><strong>B. Basics</strong></p>
<p>The GmbH is born with the registration in the commercial registry. Before the registration into the commercial registry it is a so called „Vorgründungsgesellschaft“ („Association before formation“) in the form of a BGB company (= company organised under the German civil code) which has the purpose of formation of a GmbH.</p>
<p>With the notarization of the AoA the so called Vor-GmbH („before GmbH“) comes into existence. It may also – like the Vorgründungsgesellschaft &#8211; be the bearer of rights and obligations, but then the suffix “i.G.” should be used to make it clear that the GmbH has not been registered yet in the commercial register.</p>
<p>With the registration with the commercial register the GmbH is „born“. The GmbH’s purpose can be any legally permitted purpose.</p>
<p>The share capital of a GmbH must amount at least EUR 25.000,00. According to § 7 GmbH-Law half of the share capital has to be contributed when the notary applies for registration at the commercial register. The company has the obligation to hold the minimum share capital. This capital can be provided in cash or kind. Upon the registration of the company the managing director must assure that the minimum regular share capital has been paid. Opening a bank account can be difficult for foreigners who are not resident in Germany. Many banks have strict conditions. So there are banks that want to get to know their customers in person. However, there are also banks that open a bank account after legitimacy of the customer at an official place without the premise of entering Germany.</p>
<p>The GmbH is represented by one or more managing directors who can be appointed indefinitely or for a certain time by the shareholders in the AoA with the formation or afterwards. Managing directors can only be natural persons, who are absolutely sui iuris (unlimited legal capacity). Managing directors are subject to special and due diligence requirements which have to be met, amended by responsibilities developed by case law.</p>
<p>The GmbH is liable only with its own assets, the shareholders are exempt from personal liability. By way of exception the shareholders can have personal liabilities.</p>
<p>The AoA can be customized. Since the reform of the GmbH-Law there is on the other hand the possibility to use a sample for the AoA (so called “Musterprotokoll”). Given the premise of maximum three shareholders and only one managing director this sample can be used. Also, only cash and no contributions in kind may be provided.</p>
<p>The shareholders make their decisions at the shareholders’ meeting by means of shareholder resolutions. Required majorities can be specified in the AoA. The AoA must indicate the number and nominal value of the shares of the shareholders. The nominal sum has to be in full Euros, therefore the minimum nominal sum is EUR 1,00.</p>
<p>When the nominal capital is contributed and the AoA are notarized, the notary has to apply for registration of the GmbH at the commercial register:´</p>
<p><strong>C. Regarding foreigners</strong></p>
<p>The formation of the association is not bound to the nationality of the shareholders or the managing directors. Even foreigners can found an association or be appointed managing director without authorization. Three constellations are possible: A foreign managing director with residence or settlement permit, meaning with domicile in Germany, can manage a GmbH without any difficulty. The same thing applies for EU-Citizens because of their EU freedoms, namely the freedom of movement. Entry and residence as well as admission to work, be it self-employed or dependent, is possible without any permission. For non-EU-Citizens, it has long been controversial in Germany whether managing directors had to have a residence permit. By now there is the consensus that these managing directors do not need any residence title. In some cases it is argued that the managing directors shall at least have the possibility to being able to enter Germany for at least three months within a calendar year. But even this point is judged differently. It is advisable to clarify with the respective commercial registry because there is nationwide inconsistency regarding this point. Non-EU citizens without a residence permit, who want to become self-employed in Germany, do not need a special work permit. Upon obtaining a residence permit, a self-employed person can be self-employed without a separate permit. For a planned stay of less than 90 days, an application for a so called Schengen visa is sufficient. For a planned stay of more than 90 days, a visa for the purpose of self-employment (so-called “national visa”) must be applied for at one of the German diplomatic missions abroad. The respective institute or consulate then forwards the request to the responsible immigration office. The foreigners authority at the planned place of residence in Germany then decides on this request. This process can take two to four months.</p>
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		<title>Migration to Germany</title>
		<link>https://olaw.eu/migration-to-germany/</link>
		
		<dc:creator><![CDATA[admin]]></dc:creator>
		<pubDate>Tue, 21 Jan 2020 17:17:09 +0000</pubDate>
				<category><![CDATA[düsseldorf]]></category>
		<category><![CDATA[olaw]]></category>
		<guid isPermaLink="false">https://olaw.eu/migration-to-germany/</guid>

					<description><![CDATA[ [&#8230;]]]></description>
										<content:encoded><![CDATA[<p>Germany has the largest economy in Europe and is also one of the largest in the world. It has the largest population in the EU and is a federal republic, consisting of 16 states, called Bundesländer each of them having their own capital and own parliament.</p>
<p>The economy has been stable over the years, having met the global financial crisis in 2007/2008 easily. Germany has a highly skilled labour force, but still not enough to cover all needs. That is why big legal changes are being made in June 2019, as the new Fachkräfteeinwanderungsgesetz (Law on Migration of Highly Skilled People) has been adopted by the parliament. The county has a large capital stock, is known for the low level of corruption and its innovations. When thinking of Germany many think of its industry and quality behind it, why Germany is one of the biggest exporters in the world.</p>
<p>Another important thing to know is that Germany has not a single economic centre as one might think of the capital Berlin. German is the official language; English is spoken widely.</p>
<p>With investing in Germany, the question raises whether a migration to Germany is meaningful. It is good to know, that the German population is constantly growing older meaning that there is a shortage of skilled workers in Germany, e.g. in the fields of IT, engineering and health care. Germany has a widely range of migration laws which may affect the investment plan.</p>
<p>Entering and staying in Germany is connected with a visa requirement for non-EU-citizens. An exception exists for example for the citizens of the United States of America or the United Arab Emirates, who do not need a visa for a stay up to 90 days in a 180-days-period.</p>
<p>A visa means the Schengen visa, which can be extended for a total stay of 90 days per period of 180 days. For stays longer than 90 days, a visa (so-called national visa) is required. For those stays the following visa models are given:</p>
<p>Ø residence permit,</p>
<p>Ø EU Blue Card,</p>
<p>Ø ICT card,</p>
<p>Ø settlement permit and</p>
<p>Ø EU permanent residence permit</p>
<p>The residence permit is a temporary residence permit issued for specific residence purposes. The settlement permit, on the other hand, is an indefinite residence permit entitling the holder to work. A settlement permit is mandatory if certain conditions are met (for example, if you hold a residence permit for 5 years, secure your livelihood, sufficient knowledge of German, etc.). The situation is similar with the EU permanent residence permit, which allows holders of a residence permit to enjoy the freedom of movement within the EU. In addition to the settlement permit, this is the strongest form of a residence permit. For foreigners with an academic or equivalent qualification level, it is possible to obtain a residence permit by applying for the so-called EU Blue Card. It is a requirement to obtain a German or recognized foreign or comparable foreign university degree and a minimum annual gross salary of EUR 53.600,00 or EUR 41.808,00 for skilled workers in certain fields. The EU blue card can be converted into an unlimited settlement permit. For an entrepreneurial transfer, the so-called ICT card and the so-called mobile ICT card are the right visas. The ICT card only enables activities in a German branch for executives, specialists and trainees for more than 90 days, but for a maximum of three years (for trainees a maximum of one year). In contrast, the Mobile ICT card is issued for short-term mobility for more than 90 days if the alien already holds a residence permit from another EU member state.</p>
<p>In general, the application procedure has to be done before entering Germany. The applicants have to submit their application with all needed documents in person at the competent authority.</p>
<p>O.Law supports investors from all around the world knowing the German market with legal advice in the relevant areas as well as supporting in and representation in disputes.</p>
<p>O.Law is a modern and dynamic law firm working in cooperation with highly motivated, professionals offering legal advice in the heart of Dusseldorf. We are characterized by our cooperation with a tax advisor and a network of lawyers in Eastern Europe.</p>
<p>O.Law supports in all legal requests regarding commercial law, focusing on our international cooperation. In view of the intensity of German-Turkish trade relations and the importance of them, we established a Turkey Desk.</p>
<p>Solutions that are efficient and economically sensible, with creative approaches are defining O.Law’s hallmarks. O.Law offers legal services in German, Turkish and English and can support double culturally. To speak a common language is important to us.</p>
<p>O.Law –</p>
<p>Attorney at Law Hülya Oruç, LL.M.</p>
<p>Goethestr. 30</p>
<p>40237 Düsseldorf</p>
<p>+ 49 211 976 358 -19</p>
<p>info@olaw.eu</p>
<p>www.olaw.eu</p>
<p>O.Law is a law firm based in Düsseldorf. Working for entrepreneurs worldwide, making their business dreams come true.</p>
<p>We speak your language</p>
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		<title>Deutsches Aufenthaltsrecht für Angehörige von Drittstaaten</title>
		<link>https://olaw.eu/deutsches-aufenthaltsrecht-fur-angehorige-von-drittstaaten/</link>
		
		<dc:creator><![CDATA[admin]]></dc:creator>
		<pubDate>Mon, 09 Dec 2019 10:13:21 +0000</pubDate>
				<category><![CDATA[Deutsche Blog Beiträge]]></category>
		<category><![CDATA[düsseldorf]]></category>
		<category><![CDATA[olaw]]></category>
		<guid isPermaLink="false">https://olaw.eu/deutsches-aufenthaltsrecht-fur-angehorige-von-drittstaaten/</guid>

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										<content:encoded><![CDATA[<p>Das deutsche Aufenthaltsrecht unterscheidet zwischen mehreren Arten von Aufenthaltstiteln.</p>
<p>Die Aufenthaltstitel werden erteilt als</p>
<p>· Visum</p>
<p>· Aufenthaltserlaubnis</p>
<p>· sog. Blaue Karte EU</p>
<p>· sog. ICT-Karte</p>
<p>· sog. Mobile-ICT-Karte</p>
<p>· Niederlassungserlaubnis</p>
<p>· Erlaubnis zum Daueraufenthalt-EU.</p>
<p>Details zu den unterschiedlichen Aufenthaltstiteln</p>
<p>Mit Visum ist das Schengen-Visum gemeint, dass für eine Gesamtaufenthaltsdauer von 90 Tagen je Zeitraum von 180 Tagen verlängert werden kann. Für längere Aufenthalte als 90 Tage ist ein Visum (sog. Nationales Visum) erforderlich. Hierfür kommen die Aufenthaltserlaubnis, die Blaue Karte EU, die ICT-Karte, die Niederlassungserlaubnis sowie die Erlaubnis zum Daueraufenthalt EU infrage. Die Aufenthaltserlaubnis ist ein befristeter Aufenthaltstitel, der zu bestimmten Aufenthaltszwecken erteilt wird. Die Niederlassungserlaubnis ist hingegen ein unbefristeter Aufenthaltstitel, der zur Ausübung einer Erwerbstätigkeit berechtigt. Eine Niederlassungserlaubnis ist zwingend zu erteilen, wenn bestimmte Voraussetzungen erfüllt sind (z.B. bei Besitz eines Aufenthaltstitels seit 5 Jahren, Sicherung des Lebensunterhaltes, ausreichende Deutschkenntnisse etc.). Ähnlich verhält es sich mit der Erlaubnis zum Daueraufenthalt-EU, die den Inhabern dieses Aufenthaltstitels eine gewisse Freizügigkeit innerhalb der EU ermöglicht. Neben der Niederlassungserlaubnis ist dies die stärkste Form eines Aufenthaltstitels. Für Ausländer mit akademischem oder diesem gleichwertigen Qualifikationsniveau ist es möglich einen Aufenthaltstitel durch Antrag auf die sog. Blaue Karte EU zu erlangen. Voraussetzung ist u.a. die Erlangung eines deutschen oder anerkannten ausländischen oder vergleichbar ausländischen Hochschulabschlusses und eines jährlichen Mindestbruttogehaltes von ca. EUR 52.000,00 usw. Bei Vorliegen von bestimmten Voraussetzungen kann sich die Blaue Karte in eine unbefristete Niederlassungserlaubnis umwandeln. Für einen unternehmerischen Transfer wurde die sog. ICT-Karte und die sog. Mobile-ICT-Karte eingeführt. Die ICT-Karte ermöglich ausschließlich die Tätigkeit in einer deutschen Niederlassung für Führungskräfte, Spezialisten und Trainees für mehr als 90 Tage, maximal jedoch für drei Jahre (für Trainees maximal ein Jahr). Die Mobile-ICT-Karte hingegen wird für die kurzfristige Mobilität für mehr als 90 Tage erteilt, wenn der Ausländer bereits einen Aufenthaltstitel eines anderen EU-Mitgliedsstaates besitzt.</p>
<p>Allgemeine und besondere Voraussetzungen</p>
<p>Die Aufenthaltstitel berechtigen nicht automatisch zur Befugnis zur Ausübung einer Erwerbstätigkeit. Es ist vielmehr eine ausländerbehördliche Erlaubnis erforderlich, und zwar grundsätzlich nach Zustimmung der Bundesagentur für Arbeit.</p>
<p>Zunächst gibt es allgemeine Erteilungsvoraussetzungen, die für jede Art von Aufenthaltstitel vorzuliegen hat. Diese sind:</p>
<p>· die Sicherung des Lebensunterhalts,</p>
<p>· Staatsangehörigkeit und Identität müssen geklärt sein,</p>
<p>· es darf kein Ausweisungsinteresse bestehen,</p>
<p>· der Aufenthalt darf die Interessen der BRD weder beeinträchtigen noch gefährden und</p>
<p>· der Besitz eines Passes.</p>
<p>Für die ICT-Karte, die Niederlassungserlaubnis und der Erlaubnis zum Daueraufenthalt-EU kommen noch folgende besondere Voraussetzungen hinzu:</p>
<p>· Einreise mit dem erforderlichen Visum und</p>
<p>· Angaben müssen korrekt und bereits bei Erteilung gemacht sein.</p>
<p>Des Weiteren gelten die für den jeweiligen Aufenthaltszweck maßgeblichen besonderen Vorschriften zur Ausbildung, Erwerbstätigkeit, völkerrechtliche, humanitäre oder politische Gründe und familiäre Gründe.</p>
<p>Für die Aufnahme von einer selbstständigen Tätigkeit gilt, dass die Tätigkeit im Interesse der BDR liegen muss und finanziell durch Eigenkapital oder eine Kreditzusage abgesichert sein muss. Für qualifizierte Ausländer (abgeschlossenes Studium in Deutschland) gelten erleichterte Bedingungen.</p>
<p>Für die Aufnahme von einer selbstständigen Tätigkeit gilt, dass die Tätigkeit im Interesse der BDR liegen muss und finanziell durch Eigenkapital oder eine Kreditzusage abgesichert sein muss. Für qualifizierte Ausländer (abgeschlossenes Studium in Deutschland) gelten erleichterte Bedingungen.</p>
<p>Für die Aufnahme von einer abhängigen Tätigkeit gilt der Grundsatz, dass die Bundesagentur für Arbeit ihre Zustimmung erteilen muss. Hiervon gibt es durch Rechtsverordnung festgelegte Ausnahmen. Darüber hinaus muss ein konkretes Arbeitsplatzangebot vorliegen. Alternativ kann bei Vorliegen der Voraussetzungen die Blaue Karte EU beantragt werden, die qualifizierten Ausländern eine auf zunächst vier Jahre befristete Aufenthaltserlaubnis mit Erlaubnis zur Aufnahme einer Erwerbstätigkeit gestattet. Schon nach 33 Monaten kann bereits ein Anspruch auf Erteilung einer Niederlassungserlaubnis bestehen.</p>
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		<title>The EU Blue Card</title>
		<link>https://olaw.eu/the-eu-blue-card/</link>
		
		<dc:creator><![CDATA[admin]]></dc:creator>
		<pubDate>Sat, 09 Nov 2019 10:22:45 +0000</pubDate>
				<guid isPermaLink="false">https://olaw.eu/the-eu-blue-card-2/</guid>

					<description><![CDATA[Lorem ipsum dolor sit amet, consectetur adicing elit ut ullamcorper. leo, eget euismod orci. Cum sociis natoque penati bus et magnis dis.Proin gravida nibh vel velit auctor aliquet. Aenean sollicitudin, lorem quis bibendum auctor, nisite elit consequat ipsum, nec sagittis sem nibh id elit. Duis sed odio sit amet nibh vulputate cursus a sit amet mauris et. Morbi accumsan ipsum velit. Nam nec tellus a odio tincidunt auctor a ornare odio. Sed non  mauris vitae erat consequat auctor eu in elit.]]></description>
										<content:encoded><![CDATA[<p>Basic Information</p>
<p>The EU Blue Card is a residence title for special purposes, given residence permits in Germany in this form since 2012.</p>
<p>It is intended to facilitate immigration of highly qualified third-country citizens to Germany. It also helps to make the local labour market more attractive to well-educated employees and counteract the shortage of skilled workers. The EU Blue Card is addressed to persons from third countries, who have not the citizenship of any EU state.</p>
<p>Legal Basis and Requirements</p>
<p>The requirements for the EU Blue Card are widely stated in the German Residence Law. The Requirements are as followed:</p>
<p>· Completed University Education: if this education is not obtained in Germany, the university education must be accepted, or it has to be similar to a German completed university education</p>
<p>· Employment Contract or Binding Job Offer</p>
<p>· Minimum Gross Salary: there is no need for an approval of the German Federal Employment Office if a certain level of income reached or is offered. This year’s salary is EUR 53.600,00. There is an exception for professions like IT-specialist or physicians, stated with EUR 41.808,00 as off 2019.</p>
<p>Validity of the EU Blue Card</p>
<p>The Blue Card is issued for the duration of the employment contract plus three months, but for a maximum of period of four years. An extension is possible if the preconditions are met. A change of job within the first two years of the employment must be notified to the competent immigration authority, who in turn issues their written consent.</p>
<p>Advantages of the EU Blue Card</p>
<p>Ø Fast track to a settlement permit: as a holder of an EU Blue Card in Germany you can apply for a permanent national residence title. The requirement is to be in a highly qualified employment for 33 months and having simultaneously paid into a retirement scheme. Persons who can prove adequate knowledge of German (Level B1) can apply for a settlement permit after 21 months already.</p>
<p>Ø Mobility in- and outside the EU: when having an EU Blue Card for at least 18 months you are allowed to enter another EU Member State without any visa for the purpose of highly qualified employment and apply for the EU Blue Card there within one month. Given this advantage to your family members as well. Further the EU Blue Card holder can stay up to 12 months in a non-EU-country without losing his residence title, this fact applying for the family members as well.</p>
<p>Ø Family Reunification: Spouses might be granted a residence permit even if they do not have any knowledge of German prior to entering the country. Furthermore, spouses are immediately entitled to take up dependent or independent employment without any restrictions.</p>
<p>Procedure</p>
<p>Ø If you are already living in Germany under a different residence title: contact your immigration authority responsible for the place of residence</p>
<p>Ø Living in non-EU-countries: apply first for visa with purpose of employment in Germany at competent German Embassy in home country. After arriving in Germany apply for EU Blue Card before visa expires (the Embassy will give short term visa for coming to Germany and applying for the Blue Card).</p>
<p>Ø Third country nationals with EU Blue Card from another EU Member State: working in Germany is possible after 18 months, application must be submitted at local immigration office within one month</p>
<p>How we do help?</p>
<p>O.Law provides legal advice and issues the documents needed for it’s clients when applying for the EU Blue Card. By nature there are many questions before applying for such a visa. The German offices are known for their bureaucratic and sometimes not easy procedures. Please do not hesitate to contact us in case of needing assistance.</p>
<p>Mail us: info@olaw.eu</p>
<p>Call us: +49 211 976 358 – 19</p>
<p>www.olaw.eu</p>
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		<title>Almanya&#8217;da Şirket Kurulumu</title>
		<link>https://olaw.eu/almanyada-sirket-kurulumu/</link>
		
		<dc:creator><![CDATA[admin]]></dc:creator>
		<pubDate>Mon, 09 Sep 2019 09:48:21 +0000</pubDate>
				<category><![CDATA[Türkçe Blog Yazıları]]></category>
		<category><![CDATA[businessimmigration]]></category>
		<category><![CDATA[rechtsanwältinoruc]]></category>
		<category><![CDATA[sirketlesme]]></category>
		<guid isPermaLink="false">https://olaw.eu/almanyada-sirket-kurulumu/</guid>

					<description><![CDATA[Lorem ipsum dolor sit amet, consectetur adicing elit ut ullamcorper. leo, eget euismod orci. Cum sociis natoque penati bus et magnis dis.Proin gravida nibh vel velit auctor aliquet. Aenean sollicitudin, lorem quis bibendum auctor, nisite elit consequat ipsum, nec sagittis sem nibh id elit. Duis sed odio sit amet nibh vulputate cursus a sit amet mauris et. Morbi accumsan ipsum velit. Nam nec tellus a odio tincidunt auctor a ornare odio. Sed non  mauris vitae erat consequat auctor eu in elit.]]></description>
										<content:encoded><![CDATA[<p>GmbH (Gesellschaft mit beschränkter Haftung) limited şirket formu olup en popüler şirket tipidir. Bir diğer form ise AGs (Aktiengesellschaft) olup anonim şirket formudur.</p>
<p>Bu yazımızda sizlere en popüler şirket formu olan GmbH yani Almanya&#8217;da limited şirket kurulumunu açıklayacağız.</p>
<p>GmbH nedir?</p>
<p>Gesellschaft mit beschränkter Haftung (GmbH), Almanya&#8217;da en popüler şirket tipidir. 2013 itibariyle Almanya’da 1 milyondan fazla GmbH bulunmaktadır ve böylece eskiden daha popüler olan şahıs şirketlerini geride bırakmaktadır.</p>
<p>GmbH, kendi hakları ve yükümlülükleri olan tüzel kişiliğe sahiptir. Sonuç olarak, GmbH bağımsız bir tüzel kişiliktir. Örneğin pay sahiplerinden bağımsız olarak dava açabilir veya dava açılabilir. GmbH&#8217;nın kendisi taşınabilir sahibi olabilir. GmbH&#8217;nin organları müdür, ortaklar ve genel kuruldur. Ayrıca belirli koşullar altında bir yönetim kurulu atanabilir. GmbH ortaklarının sorumlulukları şahıs işletmesinin aksine sınırlıdır.</p>
<p>GmbH Nasıl Kurulur?</p>
<p>GmbH, bir veya daha cok gercek veya tüzel kişi tarafindan kurulabilir. Kuruluşu belirli bir ortak sayısına bağlı değildir. Tek kişi olarak da GmbH kurulabilir.</p>
<p>GmbH ticari sicil kaydı ile tüzel kişilige sahip olur. Ticaret siciline tescilden önce, bir BGB şirketi (Alman Medeni Kanunu&#8217;na göre düzenlenen şirket) şeklinde bir “Vorgründungsgesellschaft” (“kurulumdan önceki şirket”) adı verilen ve bir GmbH&#8217;nin kurulması amacıyla kurulmuş olan bir şirkettir.</p>
<p>Sirket sözleşmesinin noter tasdiki ile birlikte Vor-GmbH &#8218;(&#8218;önce GmbH“) ortaya çıkmaktadır. Aynı zamanda Vorgründungsgesellschaft gibi hak ve yükümlülüklerin taşıyıcısı olabilir, ancak daha sonra “i.G.” eki, yani GmbH&#8217;nın henüz ticaret siciline kayıtlı olmadığını açıkça belirtmek için kullanılmalıdır.</p>
<p>Ticari sicile yapılan tescil ile GmbH tüzel kişilik kazanır.</p>
<p>GmbH’nin amacı yasal olarak izin verilen herhangi bir amaç olabilir.</p>
<p>Almanya&#8217;da Limited Şirketin Minimum Sermayesi Ne Kadardır?</p>
<p>Kurulacak olan şirkete nakdi sermaye getirebildiği gibi ayni sermaye de getirebilir. Kanuna göre ticaret sicilinde başvuru yapıldığında sermayenin en az yarısının banka hesabına yatırılmış olmasi gerekir. GmbH’nin kuruluşu icin asgari sermaye bedeli 25.000,00 EUR’dur. Şirketin asgari sermayeyi elinde tutma yükümlülüğü bulunmaktadır. Şirketin tescili ardından şirket müdürü asgari sermayenin ödenmiş olduğunu doğrulamalıdır.</p>
<p>Almanya&#8217;da Şirket Banka Hesabı Nasıl Açılır?</p>
<p>Almanya&#8217;da ikamet etmeyen yabancılar için banka hesabı açmak zor olabilir. Birçok banka sıkı şartlar altında hesap açmaktadır. Örnegin müşterilerini şahsen tanımak isteyen bankalar da vardır. Ancak, Almanya&#8217;ya giriş yapmadan müşterinin resmi onayı sonrası banka hesabı açan bankalar da vardır.</p>
<p>GmbH Ortaklarının Sorumlulukları</p>
<p>GmbH bir veya daha fazla müdür tarafindan temsil edilir. Ortaklar tarafından süresiz olarak veya belli bir süre için kuruluş esnasında şirket sözleşmesi ile ya da sonradan atanabilirler. Sadece gerçek kişiler müdür olabilirler. Müdürler, içtihatla geliştirilen özel ve due diligence şartlarına tabidirler. GmbH sadece kendi borçlarından sorumludur. Ortaklar kişisel malları ile sorumluluktan muaftır. İstisnai olarak ortakların kişisel yükümlülükleri olabilir.</p>
<p>Yabancı olarak (Alman Vatandaşı Olmayanlar İçin) Şirket Kurmak</p>
<p>Almanya&#8217;da şirket kuruluşu ortakların veya müdürlerin uyruğuna bağlı değildir. Yabancılar bile bir şirket kurabilir ve özel bir izin gerekmeden şirket müdürü olabirler.</p>
<p>Yabancılar Şirket Almanya&#8217;a şirket kurulumu sonrası yönetimi 3 şekilde düşünülebilinir:</p>
<p>Yerleşim izni olan yabancı bir müdür Almanya&#8217;da ikamet ederek, bir GmbH&#8217;yı herhangi bir zorlukla karşılaşmadan yönetebilir.Aynı şey AB vatandaşları (Avrupa Birliği üye ülke vatandaşları) için de geçerlidir. AB üyesi olmayan bir ülkenin vatandaşları (Türkiye gibi) konusunda , Almanya&#8217;da şirket müdürlerinin ikamet iznine sahip olup olmamaları şartı uzun zamandır tartışılmaktadır. Bu müdürlerin ikamet zorunluluğuna ihtiyaç duymadığı konusunda fikir birliği var denilebinilir.</p>
<p>Arada müdürlerin en azından bir takvim yılı içerisinde en az üç aylığına Almanya&#8217;ya gelme imkânına sahip olmaları gerektiği savunulmakta olsa da bu konu Almanya’da bulunan eyaletlere göre farklılık göstermektedir. Şirketin kurulacağı ilgili ticari sicil ile irtibata geçip konunun açıklığa kavuşturulması tavsiye edilir.</p>
<p>Ekibimiz Almanya&#8217;da şirket kurmak konusunda sizi hangi eyatletlerin daha avantajlı olacağı konusunda yönlendirebilir.</p>
<p>Almanya&#8217;da serbest meslek sahibi olmak isteyen fakat ikamet izni olmayan ve de AB vatandaşı da olmayanlara özel çalışma izni gerekmemektedir.</p>
<p>Oturma izni alındıktan sonra, serbest meslek sahibi kişi ayrı bir izin olmadan çalışabilir.</p>
<p>90 günden daha az süren planlı bir konaklama için, Schengen vizesi için başvuru yeterlidir. 90 günden fazla süren planlı bir konaklama için, serbest meslek amaçlı bir vize (“ulusal vize” denilen), yurtdışındaki Alman enstitütü veya konsolosluklarına başvuru yaparak alınmalıdır. İlgili enstitü veya konsolosluk daha sonra talebi sorumlu yabıncılar polisine iletecektir. Vize kararını Almanya&#8217;daki yabancılar polisi bu talebe göre karar verir. Bu süreç iki ila dört ay sürebilir.</p>
<p>Almanya&#8217;da oturum izni konusunda ekibimiz yardımcı olabilmektedir. Lütfen bizimle aşağıdaki iletişim bilgilerini kullanarak iletişime geçiniz.</p>
<p>Av. Hülya Oruç</p>
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